IRS E-file Registration for 941/940

Overview

Before you can electronically file Form 941 (quarterly) and Form 940 (annual) tax returns with the IRS, you must register as an authorized e-file provider. This one-time registration process establishes your credentials with the IRS and authorizes you to submit returns on behalf of your clients.

Before you can e-file 941 and 940 returns, you must complete the IRS registration process. This topic outlines the steps to become an authorized IRS e-file provider.

Complete Form 8655 for Each Client

Before e-filing, you must have authorization from each client.

Steps to complete Form 8655

Access Form 8655 from the IRS website.
Fill in the required information (instructions are on page 2 of the form).
Line 15 is critical: Indicate which tax returns you will file as a reporting agent for this client. If you don't enter a form here, you cannot e-file that form for your client.
Enter the first tax year (YYYY) you will start e-filing for Form 940 and Form 944.
Enter the ending month of the first quarter (MM/YYYY) you will start e-filing for Form 941.
Have the taxpayer (your client) sign and date the return.
Print the completed forms along with a list of your clients (business name and EIN).

Submit Form 8655 to the IRS

Fax: 855-214-7523
Mail to:

Internal Revenue Service Accounts Management Service Center MS 6748 RAF Team 1973 North Rulon White Blvd. Ogden, UT 84404

Apply to Participate in the IRS E-file Program

Note: Form 8633 is no longer used as of October 2012. The current process has three phases.

Phase 1: Create an IRS e-Services account

Before beginning the online e-file application, you must create an IRS e-Services account.

You will need to provide:

Legal name, Social Security Number (SSN), birth date, phone number, email address
Home mailing address (confirmation will be mailed to you)
Adjusted Gross Income from the current or prior tax year
Create a username, password, PIN, and provide a reminder question
Make sure every principal and responsible official in your firm signs up for e-Services
Return to e-Services within 28 days of receiving your confirmation code to confirm your registration

Important: The verification and approval process can take several days. Plan accordingly.

Phase 2: Submit your application

Once all principals are approved for e-Services, your firm can apply to become an Authorized IRS e-file Provider.

Key steps:

Log in to e-Services and access the online application.
Select your e-file provider option: Electronic Return Originator (ERO) for return preparers.
Enter identification information for your firm and services provided.
Enter name, home address, SSN, birth date, and citizenship status for each principal and responsible official.
Enter current professional status if applicable (attorney, CPA, enrolled agent, etc.).
For non-exempt principals or responsible officials:

Call the IRS at 866-255-0654 to request a fingerprint card.
Get fingerprinted at your local police station or fingerprinting service.
Mail the signed and completed card to the IRS.

Important: The IRS may take up to 45 days to approve an application.

Phase 3: Pass a suitability check

After submitting your application, the IRS will conduct a suitability check, which may include:

Credit check
Tax compliance check
Criminal background check
Check for prior non-compliance with IRS e-file requirements

Once approved, you will receive an acceptance letter from the IRS with your Electronic Filing Identification Number (EFIN).

Key Definitions for Preparers, Agents, and Transmitters

Electronic Return Originator (ERO): Return preparers who want to e-file for a client.

Principal: An individual with ownership or control over the business entity applying for e-file provider status.

Responsible Official: An individual designated to manage the day-to-day e-file operations.

See IRS Publication 3112 (IRS e-file Application and Participation) for detailed definitions.