Modernized e-File (MeF) for Employment Taxes
A Transmitter sends the electronic return data directly to the IRS. EROs may apply to be Transmitters and transmit return data themselves, or they may contract with an accepted third-party Transmitter to transmit the data. A Transmitter does not have signature authority for the taxpayers that it services.
To participate in Modernized e-File (MeF) for Employment Taxes, prospective participants must first complete and submit an IRS e-file application. You must complete the IRS e-file application online after registering for e-services. Additional guidance can be found in Publication 3112, follow the instructions provided to complete your application.
If you have questions, or require assistance completing the IRS e-file application, phone 1-866-255-0654 (toll-free).
In order to electronically transmit return data to the IRS, you must use approved software that has gone through the IRS Assurance Testing process. Visit 94x Modernized e-File (MeF) Providers to get started. If you want to develop your own software, please refer to the Fact Sheet for Software Developers. For more information, review Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns and Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters.
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 94x Modernized e-File (MeF) Providers to select the company you'd like to use to file your 94x returns electronically.
An Acknowledgment (ACK) File will be returned for each successfully transmitted Return or PIN Registration file. Transmissions are processed as received, so ACKs will be available as soon as the transmission has been processed. The ACK will provide the status of the transmission informing the submitter of its acceptance or rejection. If a return is rejected, the ACK will identify the source of the rejection and provide a Business Rule text that explains why a transmission or return rejected.