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Version: 1.7.3

94x Filing Requirements

The IRS has established the 94x Series Forms for businesses to report various types of federal taxes they have withheld from their employees’ paychecks. Based on the business type, state, and the total amount of taxes withheld, each business must file the applicable 94x forms.

Here are the different types of 94x Forms supported by TaxBandits API.

For Employers​

  • Form 941 (Quarterly)- Used by employers to report income taxes, Social Security taxes, or Medicare taxes withheld from employees’ wages.
  • Form 941-PR (Quarterly)- Used by Puerto Rico employers to report the income taxes, Social Security taxes, or Medicare taxes withheld from employees’ wages.
  • Form 941-SS (Quarterly)- Used by employers in American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands to report Social Security taxes or Medicare taxes withheld from employees’ wages.
    note

    For tax years starting on or after January 1, 2024, the IRS has discontinued Forms 941-PR and 941-SS. Employers who prefer a Spanish version of 941 can use Form 941 (sp) instead. TaxBandits API supports the e-filing of 941 (sp) as well.

  • Form 940 (Annual)- Used by employers to report the annual Federal Unemployment (FUTA) Taxes.
  • Form 940-PR (Annual)- Used by employers in Puerto Rico to report the annual Federal Unemployment (FUTA) Taxes.
    note

    For tax years starting on or after January 1, 2023, the IRS has discontinued Forms 940-PR. Employers who prefer a Spanish version of 940 can use Form 940 (sp) instead. TaxBandits API supports the e-filing of 940 (sp) as well.

  • Form 943 (Annual)- Used by farmworkers to report the Social Security and Medicare Taxes withheld in employees’ wages.
  • Form 944 (Annual)- Used by small employers whose total tax withheld amount is $1000 or less for the corresponding tax year.
  • 94x Online Signature PIN Request- TaxBandits API allows you to submit a request to the IRS to obtain an Online Signature PIN either for your client’s business or your own business (Ex. CPEO or PEO). This PIN can be used to authorize the 94x forms.

For Aggregate Filers​

  • Form 941 Schedule R- CPEOs and Section 3504 reporting agents are required to file Schedule R to report aggregated wages of multiple employers on their behalf.
  • Form 940 Schedule R- CPEOs and Section 3504 agents of home care service recipients are required to file Schedule R to allocate the aggregate wages, tax, credit, deposit, and payment amounts of multiple employers on their behalf.