Employment Tax e-file Program

Definition
Electronic Return Originators (EROs) are any entity that "originates" the electronic submission of tax returns to the IRS. EROs are identified by an Electronic Filer Identification Number (EFIN). ERO’s do not transmit return data directly to the IRS, but rather through a third-party transmitter.

Getting Started
To participate in the Employment Tax e-file Program, prospective participants must first complete and submit an IRS e-file application. You can complete the IRS e-file application online after registering for e-services.  Additional guidance can be found in Publication 3112.  Follow the instructions provided to complete your application. 

If you have questions, or require assistance completing the IRS e-file application, phone 1-866-255-0654 (toll-free).

Obtaining Software
In order to electronically file, you must use approved software that has gone through the IRS assurance testing process. You can visit the Approved IRS e-file for Business Providers page to get started.  Also be sure to check for special offers from IRS e-file for Business Partners.

Cost
Although the IRS does not charge a fee to participate in the IRS e-file program, there
may be a charge based upon which Software Provider you choose to satisfy your
business needs. To assist you in selecting the company you'd like to use to file your Form 940, 941, or 944 returns electronically, we suggest you visit the Approved IRS e-file for Business
Providers page as well as the Payroll Service Providers page.  And, be sure to check out the  e-file for Business Partners page where you'll find special offers and discounts.

Signing Returns
A Personal Identification Number (PIN) is used as the business filer’s signature.
You or your client will register through an approved software provider for a PIN.
The software will request information pertaining to your business client. This must be done before filing you client’s return. The IRS will then mail the PIN to the business client. When the business client receives the PIN, they will be ready to file their Forms 940, 941, and 944 electronically.

Proof of Filing
Contact your Provider to obtain your proof of filing.