There are two types of 940, 941, and 944 electronic filers: Taxpayer (or employer) and Reporting Agent. The IRS requires any organization that decides to e-file a 940, 941, or 944 form to first obtain the necessary electronic filing components. The electronic filing components will differ based on the type of filer.
- File for themselves
- File for only one EIN
- Register and obtain a 10-digit PIN
- Send a PIN Application to obtain the PIN
Taxpayers must register for a Personal Identification Number (PIN) that replaces their signature on the paper form. They use the PIN Application form to register for this 10-digit PIN. The employer name under which they filed for an Employer Identification Number (EIN) must be used. PIN’s are valid for a specific employee in a specific company.
Note: A separate PIN is required for each person who will "sign" the 940, 941, or 944 form. If at any time in the future a new person will be "signing" the 940, 941, or 944 form for a particular EIN; a new PIN will be required for the new signature. To update a PIN, fax or mail a letter on company letterhead to the Cincinnati e-help Desk informing them of the change. The fax number is 877-477-0569. An authorized person must sign this letter. The letter should include the EIN of the business, business name and address, name and title of the person signing the letter, and the name, title, and phone number of the previous authorized signer. The IRS will mail a letter to confirm the change and provide the new PIN. The mailing address is:
Internal Revenue Service
Mail Stop 2701
Cincinnati, OH 45999
- File for others
- File for multiple EINs
- Must file Form 8655
- Complete an online IRS registration
- Have a 5-digit PIN and 6-digit EFIN
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).
***THE PIN APPLICATION IN YEARLI IS NOT FOR REPORTING AGENTS***
Create a 940/941/944 PIN Application
- Click the Payer List button.
- Highlight the desired payer by clicking the name once.
- Click the Add Form button.
- Make sure Federal is selected in the Federal/State drop down menu.
- Choose 940/941/944 PIN Application from the Form Name drop down menu.
- Fill in all required fields (in bold) on the 940/941/944 PIN Application form.
- Click OK to save and close the form.
Note: There is no fee for submitting PIN Applications through the E-file Center.
E-filing a 940/941/944 PIN Application
- Click on the E-file Center button.
- Choose Form 940/941/944 PIN Registration (Apply for PIN).
- Click Next.
- Choose the payer.
- Click Next.
- Place a checkmark in the I agree to the terms of the Electronic Filing Authorization checkbox.
- Click Send.
Note: The IRS will send the PIN to the IRS Authorized Signer via U.S. Mail within 7-10 days, after the PIN Registration Process is completed. Allow 45 days for the PIN Registration Process to complete. The IRS cannot activate the PIN until the signed Statement of Receipt has been returned, acknowledging that the PIN was received by the signer of the PIN Registration. The Statement of Receipt should be returned within 10 days.