940/941/944 PIN Information

What Is a PIN and Where Can it Be Found?

The PIN is an IRS requirement for the electronic filing of 941, 944, and 940 forms and is used in place of your signature on these electronic documents.

The 941/944/940 electronic filing PIN is a different number than the EFTPS PIN and/or the tax filing practitioner PIN.

The tax filing PIN cannot be used to file the 941, 944, or 940 forms. To electronically file these forms you will need to use different PIN information.

When filing the 941, 944, or 940 forms, you have the option of filing as a taxpayer or reporting agent. If filing as a taxpayer, a 10-digit PIN will be required to electronically file the forms. Electronically filing the forms as a reporting agent will require a 5-digit PIN and a 6-digit EFIN.

Can I File a 941, 944, or 940 with My EFTPS PIN?

The EFTPS PIN cannot be used to file the 941, 944, or 940 forms. To electronically file the forms, the IRS requires a special e-file PIN.

When filing the 941, 944, or 940 form, you have the option of filing as a Taxpayer or Reporting Agent. If filing as a Taxpayer, a 10-digit PIN will be required to electronically file the forms. Electronically filing the forms as a reporting agent will require a 5-digit PIN and a 6-digit EFIN.

Taxpayer and Reporting Agent PINs

There are two types of 940, 941, and 944 electronic filers: Taxpayer (or employer) and Reporting Agent. The IRS requires any organization that e-files 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.

Taxpayers (Employers)

• 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.

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

Reporting Agents

• File for others.
• File for multiple EINs.
• Must file form 8655.
• Complete an online registration with the IRS.
• Have a 5-digit IRS-issued PIN and 6-digit EFIN.

A reporting agent is an accounting service, franchiser, bank or other person who is authorized to prepare electronically a 941, 944, or 940 form for a taxpayer or business. 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 (obtained by completing Form 8655 and the online IRS registration as mentioned above).

THE PIN APPLICATION IN YEARLI IS NOT FOR REPORTING AGENTS - IT IS FOR TAXPAYER REPORTING ONLY.

How to Apply for a Taxpayer PIN

Create a 940/941/944 Taxpayer PIN Application

1. Click the Payer List button.
2. Highlight the desired payer by clicking the name once.
3. Click the Add Form button.
4. Make sure Federal is selected in the Federal/State drop down menu.
5. Choose 940/941/944 PIN Application from the Form Name drop down menu.
6. Fill in all required fields (in bold) on the 940/941/944 PIN Application form.
7. Click OK to save and close the form.

There is no fee for submitting PIN Applications through the E-file Center.

E-filing a 940/941/944 Taxpayer PIN Application

1. Click on the E-file Center button.
2. Choose Form 940/941/944 PIN Registration (Apply for PIN).
3. Click Next.
4. Choose the payer.
5. Click Next.
6. Place a checkmark in the I agree to the terms of the Electronic Filing Authorization checkbox.
7. Click Send.

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 business 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.

How to Apply for a Reporting Agent PIN

To apply to become a Reporting Agent and obtain a 5-digit PIN and 6-digit EFIN, please follow these steps:

1. If you do not have a 6-digit EFIN (electronic filing identification number), fill out the online IRS application. If you already have a 6-digit EFIN, contact the IRS at 1-866-255-0654 to update the application to include 941, 944, or 940 electronic filing.
2. Complete an 8655 form for each EIN for which you will be filing the 941, 944, or 940 forms.
   • Fax this to the IRS via fax at 855-214-7523.
   • Mail to:
     Internal Revenue Service, Accounts Management Service Center,
     MS 6748 RAF Team,
     1973 North Rulon White Blvd, Ogden, UT 84404.
3. The IRS will then process the EFIN application (if necessary) and the 8655's. It can take the IRS up to 45 business days to process the EFIN application and 10-30 business days for the 8655 forms.
4. Once the process at the IRS is complete, they will send the Agent a listing of the approved businesses, EINs, and name controls they have been approved for. The Agent will also receive their Reporting Agent PIN and EFIN.

How to Update or Change the 941, 944, or 940 PIN

The IRS has a specific process that a Business Owner must follow when the person who originally registered for the Online e-Filer Signature 10-digit PIN is no longer with the company. Please contact the IRS e-help Desk for complete detailed instructions.

When to contact the IRS e-help Desk:

• You know or suspect your PIN was compromised.
• The name of the authorized signer, EIN, or name of the business has changed.
• Change of address.
• Deactivate your PIN.

What to Do if 941/944/940 Is Rejected for Invalid PIN

Verify the PIN Entered

Apply for a PIN

If a PIN was not applied for and assigned to the EIN, please submit a PIN application to the IRS. Please see the "How to Apply for a Taxpayer PIN" and "How to Apply for a Reporting Agent PIN" sections for steps on how to apply.