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Reporting Agent Technical Fact Sheet

Modernized e-File (MeF) for Employment Taxes


Definition

A Reporting Agent originates the electronic submission of certain returns for its clients, and/or transmits the returns to the IRS. A Reporting Agent is an accounting service, franchiser, bank or other person who complies with Revenue Procedure 2012-32 and is authorized to prepare and sign employment tax returns electronically for a taxpayer. Reporting Agents may transmit their own returns, or may use the services of a third-party transmitter.

Authorizations

A Reporting Agent must complete Form 8655, Reporting Agent Authorization, for each client for whom a return will be filed. Reporting Agents must submit Form 8655 to the IRS prior to or at the same time that they submit an IRS e-file application. Further instructions can be found in Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Depositors.

Getting Started

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, IRS e-file Application and Participation. 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)

Obtain Software

In order to electronically file you must use approved software that has gone through the IRS Assurance Testing process. You can visit 94x Modernized e-File (MeF) Providers to get started. If you want to develop your own software, refer to the Software Developers fact sheet. 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.

Cost

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 would like to use to file your 94x returns electronically.

Signing Returns

Reporting Agents sign all of the electronic returns they file with a 5-digit PIN signature.

Proof of Filing

Contact your Software Provider to obtain your proof of filing (acknowledgements).


Modernized e-File (MeF) for Employment Taxes
Modernized e-File (MeF) Program Information

Page Last Reviewed or Updated: 09-Mar-2016