| What: |
What is 944 On-Line, 941 On-Line and 940 On-Line? |
| Who: |
Who can participate in 944 On-Line, 941 On-Line and 940 On-Line? |
| Why: |
What are the benefits of 944 On-Line, 941 On-Line and 940 On-Line? |
| How: |
How can I participate? |
| Info: |
How can I get more information? |
Frequently Asked Questions (FAQs):
Personal Identification Number (PIN)
WHAT:
What is 944 On-Line, 941 On-Line and 940 On-Line?
Form 944, Form 941, and Form 940 is available to business filers. The On-Line Filing Program, which is a Web-based Internet system, allows business filers to prepare, sign and 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, using an Approved IRS e-file for Business Provider also known as a third-party transmitter.
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WHO:
Who can participate in 944 On-Line, 941 On-Line, and 940 On-Line?
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WHY:
What are the benefits of 944 On-Line, 941 On-Line, and 940 On-Line?
| It's Convenient |
- It's Paperless!
- Electronic Acknowledgment within 48 hours
- Tax preparation is automated with software that performs the 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.
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| Fast |
- Information is quickly available to IRS Customer Service sites
- Processing time is reduced to one week or less
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| Accurate |
- Fewer risks of transcription errors
- Error rates of less than one percent
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| Safe |
- Tax Information is Secure
- Only authorized users have access to the system
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HOW:
How can I participate?
Business Filers must apply for a Personal Identification Number (PIN) by completing the electronic PIN Registration online via the Web, to register through an "Approved IRS e-file for Business Provider" (third-party transmitter) of their choice. The third-party transmitter will batch and electronically transmit the application to the IRS. Upon IRS approval of the business filer's electronic LOA, the IRS will mail a Personal Identification Number (PIN) to the business filer within 3 to 5 business days. The PIN is used to electronically sign an electronically filed return in lieu of the business filer's signature.
Transmitters/Software Developers must submit a IRS e-file application, Application to Participate in the IRS e-file Program to participate in the 944, 941, and/or 940 On-Line Filing Programs. You can complete the IRS e-file application on-line after registering for e-services. Upon IRS approval of the participant's application, the IRS will issue a User-ID/Password/Access Code to access the Electronic Filing System, as applicable.
Note: Participants must also complete a successful test transmission of tax return data before being accepted into the program.
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INFO:
How can I get more information?
If you still have questions after reviewing the program guidelines and file specifications, please contact the IRS Electronic Products and Services Support (EPSS) e-help Desk Operations for assistance. The e-help Desk can also assist callers with technical inquiries regarding testing and live processing of Forms 944, 941, and 940 filed online using the On-Line Filing Program. Contact the e-help Desk at 866-255-0654 (toll-free).
Toll-Free Number for e-help Desk
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Frequently Asked Questions (FAQs):
Where can I find a list of providers?
Visit the Approved IRS e-file for Business Providers' page as well as the 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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When are the application forms due?
Form 944 (ANNUAL)
944 (ANNUAL) On-Line returns must be received by October 15th of the preceding year of the 944 return due date in order to participate in the program.
In addition, the Application to Participate in IRS e-file Program, or PIN registration must include all pertinent information as specified in the following:
Publication 3112, The IRS e-file Application Package,
Publication 3823, Employment Tax e-file System Implementation and User Guide and
Revenue Procedure 2003-69.
Form 941 On-Line
The Application to Participate in the IRS e-file Program or Letter of Application (LOA) for filing Form 941 On-Line must be received by the following date to be eligible to file a return for the quarter indicated:
| 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 Application to Participate in IRS e-file Program, or PIN registration must include all pertinent information as specified in the following:
Publication 3112, The IRS e-file Application Package,
Publication 3823, Employment Tax e-file System Implementation and User Guide and
Revenue Procedure 2003-69.
Note: Participants must also complete a successful test transmission of tax return data before being accepted into the program.
Form 940 On-Line
The Application to Participate in the IRS e-file Program, or Letter of Application (LOA) for filing Form 940 On-Line must be received by October 15th of the preceding year of the return due date in order to participate in the program.
In addition, the Application to Participate in the IRS e-file Program or LOA must include all pertinent information as specified in the following:
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What is a Letter of Application (LOA)?
An LOA is an electronic request that is submitted to the IRS through an Approved IRS e-file for Business Provider. The LOA is required for all prospective On-Line Business Filers who wish to participate in the 944/941/940 On-Line programs, and if submitted by an Authorized Signatory to receive a Personal Identification Number (PIN).
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How do I submit an LOA?
A prospective On-Line business filer must submit an electronic LOA through an Approved IRS e-file for Business Provider to participate in the 944/940/941 On-Line Filing Program. The prospective On-Line Business filer must use the electronic LOA provided in the commercial tax preparation software they intend to use.
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Personal Identification Number (PIN)
What is a Personal Identification Number (PIN)?
A PIN is a number assigned by the IRS to the Authorized Signatory for the purpose of signing an electronically filed Forms 944/941/940.
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How do I sign my return?
Upon IRS approval of the business filer's electronic Letter of Application (LOA), the IRS will mail a Personal Identification Number (PIN) to the business filer within 3 to 5 business days. The PIN is then used by the business filer to electronically sign the return in lieu of a signature.
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If I change providers, do I need a new Personal Identification Number (PIN)?
No. The PIN is issued to the taxpayer, and identifies the taxpayer to the IRS. A new PIN is required only if the PIN has been compromised, or if the signatory identified on the original PIN application changes. You do not need to send another Letter of Application (LOA) to the IRS to receive a new PIN. Notify your new On-Line provider of your intent to switch to their company.
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When are my Forms 944, 941, and 940 due?
944 (ANNUAL) On-Line returns with a calendar year ending have the same due date as a paper Form 944 (January 31st) of the following year. If all taxes are paid timely, the due date is extended by ten days (February 10th).
A Form 941 filed through the 941 On-Line Filing Program has the same due date as a Form 941 filed on paper as shown below:
| 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 On-Line returns are calendar year ending, annual returns, having the same due date as a paper Form 940 (January 31, of the following year). If all taxes are paid timely, the due date is extended by ten days (February 10).
Note: The extended due dates shown above apply to returns for which all taxes have been paid in full by the normal due date. Additional information regarding due dates, and Forms 944, 941, and 940 in general, can be found in Publication 15, Circular E, Employer's Tax Guide.
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Can 944 On-Line, 941 On-Line, and 940 On-Line users make electronic payments using EFTPS ?
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 any federal tax payment electronically. All individuals and/or businesses interested in the program must enroll prior to participation. Visit www.eftps.gov for more information.
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Where can I find information about developing software for the 944, 941, and 940 On-Line Filing Programs?
If you are interested in developing software for yourself, or in developing a commercial software product, please contact the IRS.
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Where can I find Guidelines and File Specifications?
For complete details regarding participation requirements for the 944/941/940 On-Line Filing Programs, please review the following:
What are the software requirements for 944/941/940 On-Line filing?
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 within a client commonly termed "TELNET/S". At present, the only attachments 941 e-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. For a list of currently available products and services, visit the Approved IRS e-file for Business Providers' page as well as IRS e-file for Business Partners page. These pages are updated as new providers and partners are added, and new products and services become available.
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