QuickAlerts - Technical - MeF 94x On-Line Signature PIN Registrations

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Attention: Software Developers, Return Transmitters and Authorized IRS e-file Providers/EROs

The IRS is receiving 94x On-Line Signature PIN Registration applications on which the requestor is not the authorized signer for the business (e.g., owner, partner, corporate officer). The 94x On-Line Signature PIN (10 digits) may be used only by authorized signers to sign their employment tax returns. If the authorized signer for a business receives a 94x On-Line Signature PIN, he or she should not share, disclose, or allow anyone else to use it. PINs are confidential.

Tax professionals such as CPAs, accounting firms, tax preparers, bookkeepers, reporting agents, etc., do not have authority to use the 94x On-Line Signature PIN to sign a 94x return for the authorized signer. If a tax professional or other unauthorized signer submits a 94x Online Signature PIN Registration application, the application will not be accepted.

Other signature options available for MeF 94x employment tax returns include:  

• Practitioner PIN – Form 8879-EMP, IRS e-file Signature Authorization. The authorized signer selects a 5-digit, electronic filing PIN and authorizes the Electronic Return Originator (ERO) to enter that PIN as the signature on the employment tax return. EROs must use Form 8879-EMP to electronically sign employment tax returns.
• Electronic Attachment of Manual Signature – Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return. The authorized signer manually signs the form, and the ERO scans it, saves as a PDF file, and attaches it to the e-filed return. There is no PIN involved in this option.
• Reporting Agent PIN – A reporting agent is an accounting service, franchiser, bank, service bureau, or other entity that complies with Rev. Proc. 2012-32 and is authorized to complete and electronically file 94x returns for a taxpayer. Reporting Agents sign all the electronic returns they file.
  • Choose a reporting agent to sign and e-file the returns for you. See Authorized IRS e-file Provider.
  • Or become a reporting agent. See Publication 3112, e-File Application and Participation, for more information.

 Additional information on MeF 94x signature options can be found at:

• ERO Technical Fact Sheet 
• 94x Online Signature Page
• Employment Tax e-Signature Options for MeF
• IRS Publication 4163

 Questions or comments may be directed to the e-help Desk at 1-866-255-0654.