TaxBandits Knowledge Base

How do tax professionals obtain e-signatures from the clients for electronically filed 94x forms?

IRS regulations require tax professionals who prepare and e-file 94x forms—such as Form 941—to obtain their clients’ authorization before submission.

Here's a breakdown of how various tax professionals can get the necessary authorization, ensuring a smooth and compliant e-filing process:

1.  Certified Public Accountants (CPAs), Paid Preparers, and Enrolled Agents (EAs)
    

• E-signature Form: Form 8453-EMP

• Process: The taxpayer signs this form to authorize the CPA, paid preparer, or EA to e-file the 94x forms on their behalf.

• Note: The tax professional must have an Electronic Filing Identification Number (EFIN) to e-file.
   

2. Electronic Return Originators (EROs)
 

• E-signature Form: Form 8879-EMP

• Process: The taxpayer signs this form to authorize the ERO to e-file the 94x forms.

• Note: The ERO must be an IRS-authorized e-file provider with an EFIN.
   

3. Reporting Agents
 

• E-signature: RA PIN

• Process: The taxpayer must complete and sign Form 8655 to authorize a reporting agent to e-file 94x forms and make federal tax payments on their behalf. The reporting agent then submits this form to the IRS to obtain a Reporting Agent PIN (RA-PIN).

• Note: Only IRS-authorized e-file providers with a valid RA-PIN can act as reporting agents. Learn More
   

4. Certified Professional Employer Organizations (CPEOs)
 

• Authorization Form: Form 8453-EMP

• Process: The taxpayer signs this form to authorize the CPEO to file 94x forms on their behalf.

• Note: CPEOs must be IRS-approved and authorized to file on behalf of taxpayers.
   

5. IRC Section 3504 Agent (Agent)
 

• Authorization Form: Form 8453-EMP

• Process: The client signs this form to authorize the IRC Section 3504 agent to handle their employment tax reporting and make payments.

• Note: The IRS must have authorized the agent under IRC Section 3504 to act on behalf of the client.