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Version: 1.7.3

Types of Signatures for 94x Forms

When filing 941, 940 forms, or aggregate returns (Schedule R) on behalf of other entities, the IRS requires that you obtain the respective taxpayer’s authorization (signature) before transmitting to the IRS.

Based on the what type of filer you are, you must use the applicable form to obtain your client’s signature.

Form 8453-EMP​

  • This signature form is applicable to CPAs, EROs, 3504 Agents, Paid Preparers, and Software Providers.
  • If you fall under any of the filer types mentioned above, you must use this form to obtain your client’s signature before e-filing 941 or 940 for their business.
  • Aggregate Filers - 3504 Agents, CPEOs, and PEOs who file 941/940 Schedule R for multiple businesses can use 8453-EMP as an option to sign the return.

How TaxBandits API facilitates this signature process:​

  • Once you’ve prepared the applicable 94x form for your client, you can use the ‘DownloadForm8453EMP’ endpoint to download the 8453-EMP form we’ve generated for the client.
  • You can share the downloaded form with your client, obtain their signature, and upload the form back using the ‘UploadForm8453EMP’ endpoint.

Form 8879-EMP​

  • This signature form is applicable to EROs.
  • If you’re an ERO, you must use this form to obtain your client’s signature before e-filing 941, 940, or 941/940 Schedule R for their business. Please note that the IRS doesn’t require you to attach this form to your 94x forms, and you can keep this for audit purposes.

How TaxBandits API facilitates this signature process:​

  • Once you’ve prepared the applicable 94x form for your client, you can use the ‘DownloadForm8879EMP’ endpoint to download the 8879-EMP form we’ve generated for the client.
  • You can share the downloaded form with your client, obtain their signature, and keep the form for your records.

RA PIN​

  • RA PIN is applicable to Reporting Agents (RAs).
  • If you’re a reporting agent, you must use Form 8655 to obtain authorization from your clients. By submitting these 8655 forms to the IRS, you can obtain an RA PIN.
  • When you’re filing 941 or 940 for the clients, you can enter the RA PIN on their forms as your signature.

How TaxBandits API facilitates this signature process:​

  • While creating the 94x form for your client, you can provide your RA PIN in your API request in the ReportingAgentPIN node.

Online Signature PIN​

  • The Online Signature PIN is primarily applicable if you’re a software provider and clients use your software to e-file their returns with the IRS. CPAs and EROs cannot use the Online Signature PIN.
  • Instead of obtaining 8453-EMP forms from your clients, you can obtain their Online Signature PIN and use them on the 94x forms you prepare for them
  • Aggregate Filers - 3504 Agents, CPEOs, and PEOs who file 941/940 Schedule R for multiple businesses can provide their own Online Signature PIN.

How TaxBandits API facilitates this signature process:​

  • While creating the 941 or 940 forms for your client, you can provide your client’s PIN in your API request in the OnlineSignaturePIN node.
  • While creating 941/940 Schedule R, you can provide your own PIN in the OnlineSignaturePIN node.