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Employment Taxes 944, 941, and 940 On-Line Filing Programs

What: What are 944, 941 and 940 On-Line Filing Programs?
Who: Who can participate in 944, 941 and 940 On-Line Filing Programs?
Why: What are the benefits of 944, 941 and 940 On-Line Filing Programs??
How: How can I participate?
Info: How can I get more information?

Frequently Asked Questions (FAQs):

Personal Identification Number (PIN)


 


WHAT:

944, 941 and 940 On-Line Filing Programs are part of the Employment Tax e-file System that is part of the IRS e-file processing system that allows the submission of Employment Tax Return data to the Internal Revenue Service (IRS) using electronic records, filing via “ IRS Business e-file Programs.”

The Employment Tax e-file System and e-file Programs conduct security checks, sends electronic acknowledgements and builds records to be processed by IRS computer systems.

There are two methods for filing the 94x (944, 941 & 940) Family of Returns electronically via the Employment Tax e-file System:

  • 94x e-file Programs through an Approved IRS e-file Business Provider (Reporting Agent)
  • 94x On-Line Filing Programs as an IRS Authorized Signer, using IRS Approved Commercial Off-the-Shelf (COTS) tax software

This article provides information about the 94x On-Line Filing Program criteria only.
The 94x On-Line Filing Program, is an IRS Web-based Internet system, that uses COTS tax software, to transmit the following forms:

  • Form 944, Employer's ANNUAL Federal Tax Return
  • Form 941, Employer's QUARTERLY Federal Tax Return
  • Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

Forms 944, Forms 941, and Forms 940 are available to 94x OnLine e-Filers (IRS Authorized Signatories) to prepare, sign and file electronically using COTS tax software.

For complete guidelines, refer to the following:

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WHO:

Who can participate in 94x On-Line Filing Programs?
 


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WHY:

What are the benefits of 944 On-Line, 941 On-Line, and 940 On-Line?

It's Convenient
  • It's Paperless!
  • Electronic Acknowledgment within 48 hours
  • Tax preparation is automated with software that performs the calculations, and highlights needed forms and schedules
  • Integrated Payment Option – Owe Taxes? You can e-file a balance due return and, at the same time, authorize an electronic funds withdrawal from your bank account. Payments are subject to limitations of the Federal Tax Deposit Rules.
Fast
  • Information is quickly available to IRS Customer Service sites
  • Processing time is reduced to one week or less
Accurate
  • Fewer risks of transcription errors
  • Error rates of less than one percent
Safe
  • Tax Information is Secure
  • Only authorized users have access to the system

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HOW:

How can I participate?

Potential 94x On-Line e-Filers (business signer) must apply for a Personal Identification Number (PIN) by completing the electronic 94x OnLine PIN Registration Process on-line via the Web, using Commercial Off-the-Shelf (COTS) tax software. Software is provided through an "Approved IRS e-file for Business Provider" (third-party Transmitter) of their choice. The third-party Transmitter will batch and electronically transmit the 94x OnLine PIN Registration to the IRS. Upon IRS approval of the business signer’s 94x PIN Registration, the IRS will mail a Personal Identification Number (PIN) to the IRS Authorized Signer within 7 to 10 business days. The PIN is used to electronically sign all 94x Family of Returns for the IRS Authorized Signer.

Potential Authorized IRS e-file Providers (Transmitters/Software Developers) must submit an IRS e-file application to Participate in the IRS 944, 941, and/or 940 On-Line Filing Programs. Complete the IRS e-file application on-line after registering for e-services. Upon IRS approval of the participant's application, the IRS will issue a User-ID/Password/Access Code to access the Electronic Filing System, as applicable.

Note: Potential Transmitters/Software Developers must also complete a successful test transmission of tax return data before being granted approval to e-file tax returns.

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INFO:

How can I get more information?

If you still have questions after reviewing the program guidelines and file specifications, please contact the IRS e-help Desk for assistance. The e-help Desk can also assist callers with technical inquiries regarding testing and live processing of Forms 944, 941, and 940 filed online using the On-Line Filing Program. Contact the e-help Desk at 866-255-0654 (toll-free).

Toll-Free Number for e-help Desk

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Frequently Asked Questions (FAQs):

Where can I find a list of providers?

Visit the Approved IRS e-file for Business Providers' page as well as the e-file for Business Partners' page for a listing of companies that offer IRS e-file for Business products and services.

Tip: You may want to bookmark these pages as they are updated frequently as new providers and partners are added, and new products and services become available.

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When are the 94x On-Line PIN Registration due?

Form 944, Employer's ANNUAL Federal Tax Return

Form 944 OnLine PIN Registrations must be received by October 15th of the preceding year of the 944 return due date in order to participate in the program.
In addition, the 94x OnLine PIN Registration must include all pertinent information as specified in the following:

Publication 3823, Employment Tax e-file System Implementation and User Guide
Publication 15 (Circular E), Employer's Tax Guide; and
Revenue Procedure 2007-40, Authorized IRS e-File Provider Responsibilities

Form 941, Employer's QUARTERLY Federal Tax Return

Form 941 On-Line PIN Registrations must be received by the following date to be eligible to e-file a return for the quarter indicated:

Application Due Date For Quarter Ending
December 15th March 31st
March 15th June 30th
June 15th September 30th
September 15th December 31st

In addition, the Application to Participate in IRS e-file Program, or PIN registration must include all pertinent information as specified in the following:

Publication 3823, Employment Tax e-file System Implementation and User Guide
Publication 15 (Circular E), Employer's Tax Guide; and
Revenue Procedure 2007-40, Authorized IRS e-File Provider Responsibilities

Note: Participants must also complete a successful test transmission of tax return data before being accepted into the program.

Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return

Form 940 OnLine PIN Registration must be received by October 15th of the preceding year of the return due date to be eligible to e-file returns.

In addition, the 940 On-Line PIN Registration must include all pertinent information as specified in the following:

Publication 3823, Employment Tax e-file System Implementation and User Guide
Publication 15 (Circular E), Employer's Tax Guide; and
Revenue Procedure 2007-40, Authorized IRS e-File Provider Responsibilities

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What is a 94x OnLine PIN Registration?

A 94x OnLine PIN Registration is an electronic request for approval to participate in IRS e-file, submitted to the IRS approved COTS software. Once the 94x OnLine PIN Registration Process is completed and the signer is approved, IRS will send the IRS Authorized Signer a Personal Identification Number (PIN), used to sign all electronically filed 94x Family of Returns.

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How do I submit a 94x OnLine PIN Registration?

A prospective 94x OnLine e-Filer can use his personal computer and Commercial Off-the-Shelf (COTS) tax software to submit an electronic 94x Online PIN Registration through an Approved IRS e-file for Business Provider (third party Transmitter) to participate in the 944/941/940 On-Line Filing Program.

For a list of currently available products and services, visit the Approved IRS e-file for Business Providers'   page as well as IRS e-file for Business Partners  page. These pages are updated as new providers and partners are added and new products and services become available.

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Personal Identification Number (PIN)

What is a Personal Identification Number (PIN)?

A 94x PIN is a 10 digit number assigned by the IRS to the IRS Authorized Signer for the purpose of signing all electronically filed Forms 944/941/940.

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How do I sign my return?

Upon IRS approval of the 94x OnLine IRS Authorized Signer, the IRS will mail a Personal Identification Number (PIN) to the IRS Authorized Signer within 7 to 10 business days. The 94x PIN is then used by the business filer to electronically sign the return in lieu of a signature.

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If I change providers, do I need a new Personal Identification Number (PIN)?

No. Because, the 94x OnLine PIN is used to identify the IRS Authorized Signer and not your provider.

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When are my Forms 944, 941, and 940 due?

944 (ANNUAL) On-Line returns with a calendar year ending have the same due date as a paper Form 944 (January 31st) of the following year. If all taxes are paid timely, the due date is extended by ten days (February 10th).

A Form 941 filed through the 941 On-Line Filing Program has the same due date as a Form 941 filed on paper as shown below:

Quarter Ending Normal Due Date Extended Due Date
March 31st April 30th May 10th
June 30th July 31st August 10th
September 30th October 31st November 10th
December 31st January 31st February 10th

Form 940 On-Line returns are calendar year ending, annual returns, having the same due date as a paper Form 940 (January 31, of the following year). If all taxes are paid timely, the due date is extended by ten days (February 10).

Note: The extended due dates shown above apply to returns for which all taxes have been paid in full by the normal due date. Additional information regarding due dates, and Forms 944, 941, and 940 in general, can be found in Publication 15, Circular E, Employer's Tax Guide.

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Can 944 On-Line, 941 On-Line, and 940 On-Line users make electronic payments using EFTPS ?

Yes. Electronic payments can be made through the Electronic Federal Tax Payment System, (EFTPS) which is a completely separate system from the IRS e-File System .  EFTPS  is available for individuals and businesses to make any federal tax payment electronically. All individuals and/or businesses interested in the program must enroll prior to participation. Visit  www.eftps.gov for more information.

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Where can I find information about developing software for the 944, 941, and 940 On-Line Filing Programs?

If you are interested in developing software for yourself, or in developing a commercial software product, please review the following:

Also visit the 94x Developers’ Forum found on IRS Web site..

If you still have questions after reviewing the program guidelines and file specifications, please contact the IRS e-help Desk for assistance. The e-help Desk can also assist callers with technical inquiries regarding testing and live processing of Forms 944, 941, and 940 filed using the 94x On-Line Filing Program.

Contact the e-Help Desk at 866-255-0654 (toll-free).

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Where can I find Program Guidelines and File Specifications?

For complete details regarding participation requirements for the 944/941/940 On-Line Filing Programs, please review the following:

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What are the software requirements for 944/941/940 On-Line filing?

94x XML Developers' Forum - Employment Tax e-file System.

The IRS provides the ability for Authorized IRS e-file Providers to electronically transmit return information via an IRS-provided and certified secure Internet transport. Use of this secure Internet transport will require the use of Secure Sockets Layer (SSL) Version 3.0 using 128-bit encryption keys in an operational mode using the current modem based file transmission commands within a client commonly termed "TELNET/S". 

At present, the only attachments 94x e-file accepts are the following:

Schedule A (Form 940), Multi-State Employer and Credit Reduction Information
Schedule B (Form 941), Record of Federal Tax Liability,
Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations
Schedule R (Forms 940),  Allocation Schedule for Aggregate Form (940) Filers
Schedule R (Forms 941), Allocation Schedule for Aggregate Form (941) Filers

For a list of currently available products and services, visit the Approved IRS e-file for Business Providers' page as well as IRS e-file for Business Partners page. These pages are updated as new providers and partners are added and new products and services become available.

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Page Last Reviewed or Updated: 22-Jul-2014