Taxpayer Technical Fact Sheet
Modernized e-File (MeF) for Employment Taxes
For the purposes of Modernized e-File (MeF) for Employment Taxes, a taxpayer is any business entity that has employees, has a requirement to file Employment Tax Returns with the IRS and wants to electronically file their Employment Tax Returns.
Taxpayers do not e-file directly to the IRS. They must purchase IRS Approved software or hire an IRS Authorized Provider to participate.
In order to electronically file on-line, taxpayers 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.
MeF for Employment Taxes supports four (4) signature methods:
•Reporting Agent PIN - Choose an Authorized IRS e-file Provider to prepare, sign and e-file the returns for you. A Reporting Agent is an accounting service, franchiser, bank, or other entity that complies with Rev. Proc. 2012-32, and is authorized to prepare and electronically file 94x returns for a taxpayer. Reporting Agents sign all of the electronic returns they file.
•Online Signature PIN - Complete the Form 94x On-Line Signature PIN process provided in the software to become an IRS Authorized Signer of your company’s 94x tax returns. Use your 10-digit PIN to sign these returns. It may take up to 45 days to receive your PIN, so plan ahead.
•Practitioner PIN - Complete Form 8879-EMP, IRS e-file Signature Authorization, if you and your Electronic Return Originator agree to sign the tax returns with a self-select 5 digit electronic filing PIN.
•Form 8453-EMP - Manually sign the Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return, scan it and save as a PDF file. Your transmitter will attach this PDF file to the electronically filed return. There are no PINs involved in this option.
The 94x On-Line Filer must buy IRS approved software available through an Authorized IRS Online Filing Provider. Use the software to send your return to an authorized provider who e-files 94x returns. There are three signature options for you (Online Signature PIN, Practitioner PIN and Form 8453-EMP). Some providers do not offer all signature options. Choose a provider that offers the signature option you prefer.
Business filers can e-file and, at the same time, pay the balance due electronically by authorizing an electronic funds withdrawal (EFW) or credit card payment. Check with your provider to see if this service is available. However, do not use EFW to make Federal Tax Deposits. Remember when making an EFW, the same rules apply for making Federal Tax Deposits for your Employment Tax Returns. Visit Pay Taxes by Electronic Funds Withdrawal for more information.
Electronic payments can also be made through the Electronic Federal Tax Payment System (EFTPS), which is a completely separate system. EFTPS is available for individuals and businesses to make all their federal tax payments electronically. Individuals and/or businesses interested in the EFTPS program must enroll prior to participation. Visit eftps.gov for more information.
Proof of Filing
Contact your Provider to obtain your proof of filing (acknowledgements).