Form 94x On-Line Signature PIN (IRS Authorized Signer)
A potential 94x On-Line e-Filer must be approved to become an IRS Authorized Signer. As the designated authorized signer, you are representing that you are a person or principal who can legally bind the entity and is authorized to sign and act in tax matters on behalf of the business identified on your application. As a business taxpayer who wants to participate in IRS e-file using Modernized e-File (MeF) for Employment Taxes you must use approved software, which includes the Form 94x On-Line Signature PIN Registration.
A Principal for the business or organization that you represent may be one of the following:
•Sole Proprietor for a sole proprietorship
•Partner with 5% or more interest in a partnership or person authorized to act in legal and or tax matters
•President, Vice President, Secretary or Treasurer of a corporation
•Other. The Principal for an entity that is not a sole proprietorship, partnership, or corporation must be an individual authorized to act in legal and or tax matters
The signature provisions for electronically filed Form 94x On-Line Signature PIN are defined as follows:
1.To become an IRS Authorized Signer, complete the Form 94x On-Line Signature PIN Registration Process, which is in your software package. Once approved, IRS will send you a 10 digit Personal Identification Number (PIN) used to electronically sign the 94x Family of Returns.
2.An IRS Authorized Signer of an e-filed 94x return is required to complete the following actions:
•Confirm you received the PIN in a sealed and uncompromised envelope by signing the statement of receipt and returning it to the address shown on the letter within 10 business days from the date of the letter. Protect and safeguard your PIN. Don’t reveal or share your PIN with anyone.
•Contact the IRS e-help Desk at 1-866-255-0654 if you know or suspect your PIN was compromised.
•Use the designated PIN to sign all 94x Family of Returns electronically
•Authenticate you are the IRS Authorized signer when the returns are submitted electronically
The MeF System contains the information for Form 94x On-Line Signature PIN Registration. This system is used to process the Form 94x On-Line Signature PIN Registration and verify the IRS Authorized Signer of the e-filed return is the same person that signed the PIN Registration.
The 94x On-Line e-Filer is only an authorized signer of their own employment tax returns. The 94x On-Line e-Filer cannot electronically send his/her return to the IRS. The return can only be sent to the IRS by a third party Transmitter, using approved software. Visit Approved 94x MeF Providers to select the company you would like to use to file your 94x returns electronically.
An Authorized IRS e-file Provider known as an Electronic Return Originator may also be required to "originate" the electronic submission of tax returns to the IRS. Some software allows for completion of the 94x PIN Registration and preparation of the electronic return in the same package.
Form 94x On-Line Signature PIN Application is now available. If you already have a 10-digit PIN from the old system, you would not need to apply for a new PIN. You would only need to reapply for a new PIN if the name of the authorized signer, EIN or name of the business has changed. Before you reapply, you must first contact the e-help Desk at 1-866-255-0654 in order to deactivate your PIN.