Becoming a Reporting Agent
What is a Reporting Agent?
A Reporting Agent is an accounting service, franchiser, bank or other person who is authorized to prepare electronically a Form 940, 941, or 944 for a taxpayer/employer. Reporting Agents sign all of the electronic returns they file with a single PIN signature*. Reporting Agents may transmit their own returns, or may use the services of a third-party transmitter. To transmit forms, Reporting Agents must have an EFIN and a PIN (both acquired as results of the following forms).
- File for others
- File for multiple EINs
- Must file Form 8655
- Complete an online IRS registration: Become an authorized E-file provider,
- Have a 5-digit PIN and 6-digit EFIN
*Note: The five digit Reporting Agent PIN is different than the five digit practitioner PIN used for filing income tax returns (1040, 1120, 1065).
Creating and e-filing Form 941
Once the PIN and EFIN have been obtained from the IRS, you can begin submitting 940, 941, and 944 forms electronically. To do this:
- Click on the Payer List button.
- Choose the payer.
- Click the Add Form button above the Form List.
- From the Federal/State drop down menu, choose Federal.
- Choose 941/Sch B/Sch D from the Form Name drop down box.
- Select the appropriate quarter.
- Click OK.
- A form preparation screen will appear. On this screen verify the information or make any required manual entries.
- Near the bottom of the form, in the Part 5 section, check the box "File electronically as Reporting Agent". This will unlock the information boxes that need to be filled out for e-filing.
- Enter the information and use the Balance Due Payment area if needed.
- Click Save.
- Click OK to close the form.
- The 941 can now be transmitted using the Send Returns option in the E-file Center menu.
- The Name Control field on the Manage Payer screen must be completed to e-file the 941. For more information about the Name Control see the What is the Name Control and where do I find it? article.
- When including Paid Preparer information for e-filing a 941, the preparer’s information must be entered in the following required fields: Preparer’s name, Preparer’s PTIN, Firm’s name, Address (including City, State, and Zip code), and Preparer’s Date Signed.