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Taxpayer Technical Fact Sheet

Employment Tax On-Line e-file Program

For the purposes of the Employment Tax e-file System, a taxpayer is any business entity that has employees, and has a requirement to file any of the Form 940, 941 or Form 944 family of returns with the IRS, and who wants to become a 94x OnLine e-Filer, also referred to as an IRS Authorized Signer.

Taxpayers do not file directly to the IRS, but must purchase IRS Approved COTS tax software to participate.

Additional guidance is found in Publication 3823, Employment Tax e-file System Implementation and User Guide.

Obtain Software
In order to electronically file on-line, the authorized signer must use IRS approved software that has gone through the IRS assurance testing process.

Visit our Approved IRS e-file for Business Provider Page.

Although the IRS does not charge a fee to participate in the e-file program, there may be a charge based upon which Software Provider you choose to satisfy your business needs. We suggest you visit our Approved IRS e-file for Business Provider Page.

Signing Returns
All Forms 94x must have an electronic signature. If a signature PIN is not present on a 94x e-file return, the return(s) will reject. There is one signature PIN for the 94x OnLine e-Filer:

  • A 10 digit Personal Identification Number (PIN) is issued by the IRS after completion of the 94x PIN Registration Process, to the IRS Authorized Signer. The authorized signer must register to participate in the e-file program through an IRS Authorized e-file Provider.

Electronic Payments
Business filers can e-file and, at the same time, pay the balance due electronically by authorizing an electronic funds withdrawal or credit card payment. Check with your provider to see if this service is available.

Proof of Filing
Contact your Provider to obtain your proof of filing.

Page Last Reviewed or Updated: 30-Oct-2015