What: |
What is Employment Tax e-file? |
Who: |
Who Can Participate in 944 e-file, 941 e-file and 940 e-file? |
Why: |
What are the Benefits of 944 e-file, 941 e-file and 940 e-file? |
How: |
What are the General Requirements to Participate in the 944 e-file, 941 e-file and 940 e-file Programs? |
Info: |
How can I get more information? |
Frequently Asked Questions (FAQs):
What:
The IRS electronic employment tax filing program offers business taxpayers a variety of paperless options for filing
Form 944, Form 940, and Form 941. Using this program, business taxpayers, reporting agents, software developers and transmitters can file Form 944, Employer's Annual Federal Tax Return, Form 941, Employer's Quarterly Federal Tax Return and Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, electronically. The program conducts security checks, sends electronic acknowledgments and builds records to be processed by IRS computer systems.
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Who:
944 e-file, 941 e-file and 940 e-file Programs:
Business taxpayers using payroll service providers (Reporting Agents) can electronically file Form 944, Employer's ANNUAL Federal Tax Return, Form 941, Employer's QUARTERLY Federal Tax Return and Form 940, Employer's Federal Unemployment (FUTA) Tax Return if their service provider offers these services.
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Why:
What are the Benefits of 944 e-file, 941 e-file and 940 e-file?
It's Convenient
- It's Paperless!
- Electronic Acknowledgment within 48 hours
- Tax preparation work is automated with return preparation software that performs calculations, and highlights needed forms and schedules
- Integrated Payment Option – Owe Taxes? You can e-file a balance due return and, at the same time, authorize an electronic funds withdrawal from your bank account. Payments are subject to limitations of the Federal Tax Deposit Rules.
Fast
- Information is quickly available to IRS Customer Service sites
- Processing time is reduced to one week or less
Accurate
- Fewer risks of transcription errors
- Error rates of less than one percent
Safe
- Tax Information is Secure
- Only authorized users have access to the system
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How:
What are the general requirements to participate in the 944 e-file, 941 e-file and 940 e-file Programs?
Interested participants should have their Reporting Agent submit a completed IRS e-file application, Application to Participate in the IRS e-file Program. You can complete the IRS e-file application on-line after registering for e-services.
When are the Applications Due?
Form 944 e-file
In order to participate in 944 e-file, the IRS e-file application must be received by October 15th of the year for which the ANNUAL 944 e-file return is due.
In addition, the IRS e-file application must include all pertinent information as specified in the following:
Publication 3112, The IRS e-file Application Package, and
Publication 3823, Employment Tax e-file System Implementation and User Guide.
Form 941 e-file
IRS e-file application must be received by the following dates to be eligible to file returns for the quarter shown:
Application Due Date |
For Quarter Ending |
December 15th |
March 31st |
March 15th |
June 30th |
June 15th |
September 30th |
September 15th |
December 31st |
In addition, the IRS e-file application must include all pertinent information as specified in the following:
Publication 3112, The IRS e-file Application Package, and
Publication 3823, Employment Tax e-file System Implementation and User Guide.
Upon IRS approval of the application, a Personal Identification Number (PIN), User-ID/Password/Access Code to access the Electronic Filing System will be issued to the participant. Participants must also complete a successful test transmission of tax return data before final acceptance into the program.
Form 940 e-file
In order to participate, IRS e-file application must be received by October 15th of the year for which the annual FUTA return is due.
In addition, the IRS e-file application must include all pertinent information as specified in the following:
Publication 3112, the IRS e-file Application Package, and
Publication 3823, Employment Tax e-file System Implementation and User Guide.
Upon IRS approval of the application, a Personal Identification Number (PIN), User-ID/Password/Access Code to access the Electronic Filing System will be issued to the participant. Participants must also complete a successful test transmission of tax return data before final acceptance into the program.
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INFO:
How can I get more information?
Remember, employment taxes may be filed electronically, online or through an Approved IRS e-file for Business Provider. For more information on the IRS 944 e-file, 941 e-file, and 940 e-file for Business Employment Tax Programs, contact the IRS e-Help Operations Strategy and Support (EOSS) Office at the Telephone (toll-free): (866-255-0654).
Note: Questions regarding the IRS e-file application process, should be directed to the Andover Campus, at the Telephone ( toll-free): (866-255-0654).
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Frequently Asked Questions (FAQs):
What types of Form 941 returns are accepted into the 941 e-file Program?
The 941 e-file Program accepts all current quarter tax returns, and returns for four preceding quarters, with the following exceptions:
What is Schedule B?
The Schedule B is a record of federal tax liability that can be electronically transmitted with the return.
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How do I sign my return?
944 e-file, 941 e-file and 940 e-file returns are signed with a Personal Identification Number (PIN), which is assigned to the Reporting Agent when an application is approved.
Note: The Reporting Agent must have signature authority for all returns they file.
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What are the Reporting Agent requirements?
In addition to the general requirements, the following applies to Reporting Agents who wish to participate in the 944 e-file, 941 e-file, and 940 e-file Program:
The application must include a Reporting Agent List and a Reporting Agent Authorization Form 8655 for each taxpayer on the list. Once reviewed and approved, the Reporting Agent will receive a validated Agent List from the Austin Submission Processing Campus. This list will contain valid names and Employer Identification Numbers (EINs) that must be used by the Reporting Agent when preparing their electronic returns.
The Reporting Agent must follow all guidelines associated with adding and deleting taxpayers from the validated Agent List. Refer to Publication 3823, Employment Tax e-file System Implementation and User Guide.
Form 8655, Reporting Agent Authorization, for complete information.
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When Are Returns Due?
Form 944 (ANNUAL) e-file
Form 944
944 e-file (ANNUAL) returns with a calendar year ending have the same due date as a Form 944 filed on paper - January 31st , of the following year. If all taxes have been paid in full, the return due date is extended by ten days to (February 10th).
Form 941 filed through the 941 e-file Program has the same due date as a Form 941 filed on paper with due dates as follows:
Quarter Ending |
Normal Due Date |
Extended Due Date |
March 31st |
April 30th |
May 10th |
June 30th |
July 31st |
August 10th |
September 30th |
October 31st |
November 10th |
December 31st |
January 31st |
February 10th |
Form 940 e-file returns are annual returns with a calendar year ending and have the same due date as a Form 940 filed on paper - January 31st, of the following year If all taxes have been paid in full, the return due date is extended by ten days (February 10th).
Note: The extended due dates shown above apply to returns for which all taxes have been paid in full by the normal due date. Returns may be electronically transmitted until April 30th. However, the return due date is not extended.
Additional information regarding due dates, and Forms 944, 941, and 940 can be found in Publication 15, Circular E, Employer's Tax Guide .
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Can 944 e-file, 941 e-file, and 940 e-file users make electronic payments?
Yes. Electronic payments can be made through the Electronic Federal Tax Payment System (EFTPS), which is a completely separate system. EFTPS is available for individuals and businesses to make all their federal tax payments electronically. Individuals and/or businesses interested in the EFTPS program must enroll prior to participation. Visit www.eftps.gov for more information.
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Where Can I find a list of Providers?
Visit the Approved IRS e-file for Business Providers' page as well as the IRS e-file for Business Partners' page for a listing of companies that offer IRS e-file for Business products and services.
Tip: You may want to bookmark these pages as they are updated frequently as new providers and partners are added, and new products and services become available.
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What are the Software Requirements for 944 e-file, 941 e-file, and 940 e-file?
IRS offers a 944 e-file, 941 e-file, and 940 e-file program to accept and process
Form 944, Employer's ANNUAL Federal Tax Return,
Form 941, Employer's Quarterly Federal Tax Return, and
Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return in XML (Extensible Markup Language) format.
The program conducts security checks, send electronic acknowledgments and build records to be processed by current IRS computer systems. The IRS provides the ability for Authorized IRS e-file Providers to electronically transmit return information via an IRS provided and certified secure Internet transport. Use of this secure Internet transport will require the use of Secure Sockets Layer (SSL) Version 3.0 using 128-bit encryption keys in an operational mode using the current modem based file transmission commands with a client commonly termed "TELNET/S". At present, the only attachments 941e-file accepts are the Schedule B, Record of Federal Tax Liability . and Schedule D (Form 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations.
Participants may develop their own software or purchase commercial off-the-shelf software developed by our participating software developers.
What is XML?:
In 2003, the IRS redesigned the electronic tax filing system for Employment Taxes, using XML (Extensible Markup Language) file format referred to as the Employment Tax e-file System . This system addresses user needs by providing a more flexible system and enhanced features, including participation by..."Electronic Return Originators."
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What types of telecommunications are supported?
Filers may use any Hayes compatible modem. The IRS has ISDN/56KB telecommunications capability. Contact the IRS e-Help Operations and Strategy and Support (EOSS) Office for additional details.
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What transmission protocols can be used?
The following asynchronous protocols can be used: FTP and Z-modem.
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