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Version: 1.7.3

94x Filer Types

The 94x filing requirements may vary based on what type of filer you are. Here are the common filer types, the 94x forms you can file with TaxBandits API, and the e-sign options.

  • CPA
  • ERO
  • Reporting Agent
  • Paid Preparer
  • 3504 Agent
  • CPEO
  • PEO
  • Software Provider

CPAs​

Certified public accountants (CPAs) are individuals or entities who are authorized to prepare tax returns and make tax payments for other individuals or entities.

Applicable Forms in TaxBandits API​

  • 941
  • 941-PR
  • 941-SS
  • 941 (SP)
  • 940
  • 940-PR
  • 940 (SP)
  • 943
  • 944

E-sign Requirement​

CPAs must obtain the respective taxpayer’s authorization using Form 8453-EMP.

ERO​

Electronic Return Originators (ERO) are entities that originate the electronic submission of tax forms.

Applicable Forms in TaxBandits​

  • 941
  • 941-PR
  • 941-SS
  • 941 (SP)
  • 940
  • 940-PR
  • 940 (SP)
  • 943
  • 944

E-sign Requirement​

EROs must obtain the respective taxpayer’s authorization using Form 8879-EMP.

Reporting Agents​

Reporting Agents (RA) are authorized by the IRS to file returns and make deposits or payments on behalf of the employer.

These agents must have obtained 8655 forms from their clients as authorization and submitted them to the IRS.

Applicable Forms in TaxBandits​

  • 941
  • 941-PR
  • 941-SS
  • 941 (SP)
  • 940
  • 940-PR
  • 940 (SP)
  • 943
  • 944

E-sign Requirement​

Reporting Agents can use their RA-PIN to e-sign their returns.

Paid preparers are IRS-authorized filers with a PTIN who prepare and submit tax forms for clients.

Applicable Forms in TaxBandits​

  • 941
  • 941-PR
  • 941-SS
  • 941 (SP)
  • 940
  • 940-PR
  • 940 (SP)
  • 943
  • 944

E-sign Requirement​

Paid preparers must obtain the respective taxpayer’s authorization using Form 8453-EMP.

3504 Agents​

3504 Agents act on behalf of multiple employers to file aggregate employment tax returns, withhold, report, and pay employment taxes.

Section 3504 agents one form for each period on behalf of all the employers they represent using their own EIN and address.

Applicable Forms in TaxBandits API​

  • 941 Schedule R
  • 940 Schedule R

E-sign Requirement​

Since the 3504 Agents file aggregate forms with their own EIN, they can either use 94x Online Signature PIN (or) sign and attach 8453-EMP to the return.

CPEOs​

CPEOs are Certified Professional Employer Organizations authorized to prepare and submit aggregate returns for multiple entities.

Applicable Forms in TaxBandits​

  • 941 Schedule R
  • 940 Schedule R

E-sign Requirement​

Since the CPEOs file aggregate forms with their own EIN, they can either use the 94x Online Signature PIN assigned by the IRS (or) sign and attach 8453-EMP to the return.

PEO​

PEOs are authorized entities that prepare and submit aggregate returns for multiple entities.

Applicable Forms in TaxBandits​

  • 941 Schedule R
  • 940 Schedule R

E-sign Requirement​

PEOs are not required to obtain signatures from their clients. Instead, they must provide their own signature on Form 8453EMP (or) can use the 94x Online Signature PIN assigned by the IRS.

Software Providers​

Software providers are entities that integrate our API with their software to offer e-filing services for their clients. This includes accounting, payroll, and various other types of software.

Applicable Forms in TaxBandits​

  • 941
  • 941-PR
  • 941-SS
  • 941 (SP)
  • 940
  • 940-PR
  • 940 (SP)
  • 943
  • 944

E-sign Requirement​

Software providers must obtain the respective taxpayer’s authorization using Form 8453-EMP (TaxBandits generate this form) (or) 94x Online Signature PIN assigned by the IRS.