94x Forms — An Overview

The IRS 94x series forms are federal employment tax returns filed by employers to report payroll-related tax obligations. They cover federal income tax withholding, Social Security, Medicare, and Federal Unemployment (FUTA) taxes withheld from or paid on behalf of employees.

Every business that pays wages to employees is required to file one or more 94x forms. The specific form required depends on the employer's industry, employee count, annual tax liability, and jurisdiction.

Supported forms

TaxBandits API supports e-filing of the following 94x series forms. Each form is available for the current tax year and prior years (if applicable) as specified by IRS availability.

For Employers

Form	Applies To	Frequency
Form 941 - Employer's Quarterly Federal Tax Return	Filed by most employers to report federal income, Social security, and Medicare taxes withheld	Quarterly
Form 941 (SP) - Declaración del Empleador (Spanish)	Spanish-language version of Form 941 filed by Puerto Rico employers	Quarterly
Form 940 - Employer's Annual Federal Unemployment (FUTA) Tax Return	Filed by Employers subject to federal unemployment tax	Annual
Form 940 (SP) - Formulario en Español para 940	Spanish-language version of Form 940 filed by Puerto Rico employers	Annual
Form 943 - Employer's Annual Tax Return for Agricultural Employees	Filed by agricultural/farm employers to report social security and medicare taxes	Annual
Form 943 (SP) - Declaración del Empleador Agrícola (Spanish)	Spanish-language version of Form 943 filed by Puerto Rico employers	Annual
Form 944 - Employer's Annual Federal Tax Return	Filed by small employers with annual tax liability ≤ $1,000	Annual
Form 945 - Annual Return of Withheld Federal Income Tax	Filed by employers who need to report nonpayroll withholding (pensions, backup withholding, etc.)	Annual
Form 941-X - Adjusted Employer's QUARTERLY Federal Tax Return or Claim for Refund	Used to amend 941 forms already submitted to the IRS	Quarterly (If required)

Discontinued Forms

Forms 941-PR and 941-SS are discontinued for tax years on or after January 1, 2024. Employers who prefer a Spanish-language return should use Form 941 (SP) instead. Form 940-PR was discontinued for tax years on or after January 1, 2023; use Form 940 (SP) instead.

For Aggregate Filers

Certain large entities are authorized or required to file aggregate returns on behalf of multiple employers. TaxBandits supports both Schedule R forms for aggregate filers.

Form	Applies To	Frequency
Form 941 Schedule R - Allocation Schedule for Aggregate Form 941 Filers	CPEOs, PEOs, Section 3504 Agents	Quarterly
Form 940 Schedule R - Allocation Schedule for Aggregate Form 940 Filers	CPEOs, Section 3504 Agents of home care service recipients	Annual

How TaxBandits handles 94x filing

TaxBandits API provides a complete end-to-end 94x filing solution. The integration flow involves the following stages:

• Authentication: Obtain a Bearer token via OAuth 2.0. All API requests require this token in the Authorization header.

• Form Creation: Submit form data via the Create endpoint. You may include up to 250 return records per request. TaxBandits generates the IRS-formatted return.

• Signature: Complete the signature process using one of the four supported methods (Online Signature PIN, Form 8453-EMP, Form 8879-EMP, or RA PIN), depending on the type of filer you are. Learn more about signature types

• Transmission: Call the Transmit endpoint to submit the signed, validated return to the IRS.

• Status Tracking: Poll the Status endpoint or configure Webhooks for the 'E-file Status Change (Federal)' event to receive real-time IRS acknowledgments.

For the complete workflow of a specific 94x form type, refer to filing workflows.

Additional Capabilities

• Real-time Validation: TaxBandits applies IRS-grade validation at every step to ensure that the forms are compliant before submission.

• Error Handling: If the IRS rejects a return, TaxBandits facilitates the retransmission of the corrected return without manual intervention, ensuring minimal disruption to your filing process.

• 94x Online Signature PIN Request: TaxBandits API allows you to submit a request to the IRS to obtain an Online Signature PIN for your own business or your client's business (e.g., CPEO or PEO). This PIN is used to authorize 94x form submissions. See how