TaxBandits Knowledge Base

What is a Reporting Agent PIN, and how is it used when filing 94x forms with the IRS?

A Reporting Agent PIN is a unique identifier issued by the IRS that enables you, as a reporting agent, to securely e-file 94x series forms—including Form 941, 944, and 945—on behalf of your clients. 

Here are the key things to remember:

1. Authorization via Form 8655: To act as a Reporting Agent, you must first be authorized by your client via Form 8655 (Reporting Agent Authorization). It must be submitted to the IRS to obtain the RA-PIN. This form allows you to file returns, make deposits, and receive IRS correspondence on their behalf.
    
2. PIN as E-File Signature: When filing 94x forms electronically, your Reporting Agent PIN serves as your official signature. It authenticates your identity in the IRS e-file system and confirms that you’re authorized to submit the form on the client’s behalf.
    
3. Security and Compliance: The PIN is essential for safeguarding client data and ensuring IRS compliance. It prevents unauthorized filings and helps establish trust between you, your clients, and the IRS.