3.42.4. IRS e-file for Business Tax Returns

(1) The MeF System is classified as a "Mission Critical" application; therefore, a Disaster Recovery Environment (DRE) has been put in place and renamed the Alternate Processing Site (APS). Upon declaration of a disaster in the Enterprise Computing Center in Martinsburg, WV (ECC-MTB), the APS in the Enterprise Computing Center in Memphis, TN (ECC-MEM) is brought up to support the continued operations of electronic filing. The APS is fully capable of supporting the same workload of the Production system in ECC-MTB.

(2) The MeF System normally operates in ECC-MTB and the APS is kept warm. MeF data is replicated from the Production site to the APS and the application software components are kept up to date. If the APS is acting as the MeF processing site, then the data is replicated to the ECC-MTB.

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(1) The following Excise Tax Returns can be e-filed through the MeF System and are processed by Ogden Campus:

• Form 720, Quarterly Federal Excise Tax Return

• Form 2290, Heavy Highway Vehicle Use Tax Return

• Exception: Form 8849, Claim for Refund of Excise Taxes is processed at the Cincinnati Campus.

(2) The American Jobs Creation Act of 2004 (P.L. 108-357) established the following Excise Tax e-file mandate:

• Taxpayers who file Form 2290, listing 25 or more qualifying trucks are required to e-file effective for tax periods beginning on or after January 1, 2006.

• Required the IRS to develop electronic capability to file Form 8849 and process certain refunds within 20 days as opposed to the 45-day time frame. Refunds claimed on an electronically filed Form 8849 with Form 8849 Schedule 2, Form 8849 Schedule 3, or Form 8849 Schedule 8 are to be processed within 20 days. All other Form 8849 claims have a 45-day processing time frame.

(3) The Form 8849 does not follow normal processing by going through the Generalized Mainline Framework (GMF) and posting to the Integrated Data Retrieval System (IDRS). If there are any questions about the taxpayer's account after the form has been accepted electronically, the taxpayer must call the Excise Tax toll-free number at 866-699-4096 for assistance.

(4) Excise Tax filers can pay using Electronic Federal Tax Payment System (EFTPS) and they can also e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW).

(5) For the Excise Tax e-File Program Accepted Forms, Schedules, and Dependencies, refer to following and select the applicable tax year.

• Form 720 Modernized e-File (MeF) Schemas and Business Rules

• Form 2290 Modernized e-File (MeF) Schemas and Business Rules

• Form 8849 Modernized e-File (MeF) Schemas and Business Rules

(1) The following Exempt Organization (EO) Returns can be e-filed through the MeF System and are processed by the Ogden Submission Processing Campus (OSPC):

• Form 990, Return of Organization Exempt From Income Tax

• Form 990-EZ, Short Form Return of Organization Exempt From Income Tax

• Form 990-N, Electronic Notice (e-Postcard) for Tax Exempt Organizations Not Required to File Form 990 or Form 990-EZ

Note: Form 990-N must be submitted electronically; there is no paper process for Form 990-N and no extensions are allowed.

• Form 990-PF, Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation

• Form 990-T, Exempt Organization Business Income Tax Return

• Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations

• Form 4720, Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.

• Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds

(2) Thresholds for filing Form 990-N have increased from $25,000 to $50,000. Small tax exempt organizations whose annual gross receipts are normally $50,000 or less can e-file Form 990-N.

(3) Form 990 or 990-EZ (Schedule O) is a required attachment for Form 990, but is an optional attachment for certain organizations filing Form 990-EZ.

(4) Thresholds for filing Form 990-EZ are lowered. Organizations with annual gross receipts greater than or equal to $200,000 and total assets greater than or equal to $500,000 must file Form 990 rather than Form 990-EZ.

(5) The Taxpayer First Act of 2019, P.L. 116-25 established the following tax exempt organization e-file mandate:

• Taxpayers who file Form 990, Form 990-EZ, Form 990-PF, and Form 990-T are mandated to e-file effective for tax years beginning on or after July 2, 2019

• The new mandate supersedes Treasury Regulation Section 301.6033-4, requiring certain tax exempt organizations to e-file returns

• Taxpayers who file Form 4720, as a private foundation, are also mandated to e-file effective for tax years beginning on or after July 2, 2019

Note: Notice 2021-01, 2021-02 IRB 315 announced that the mandatory e-filing requirement for Form 4720 would be delayed until a modified version of the form was ready for use. Any 2020, and any future year, Form 4720 filed by a private foundation with a due date on or after July 15, 2021, must be filed electronically and not on paper. A limited exception applies for 2020 Form 4720 returns with a due date on or after July 15 that are submitted on paper and a bear a postmark date on or after June 16, 2021.”

• No waiver is allowed for any return required to be filed under IRC 6033 (Form 990 series returns and Forms 4720 filed by Private Foundations) or IRC 6011(h) (Form 990-T)

(6) MeF EO filers can pay using EFTPS and they can e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW).

(7) The MeF System also allows exempt organizations to receive refunds via direct deposit.

(8) For more information, you may also visit the Tax Exempt & Government Entities (TE/GE) website at https://www.irs.gov/e-file-providers/e-file-for-charities-and-non-profits

(9) For the Exempt Organization Tax e-File Program Accepted Forms, Schedules, and Dependencies, refer to Exempt Organizations and Other Tax Exempt Entities Modernized e-File (MeF) Schemas and Business Rules and select the applicable tax year.

(1) The following Partnership Tax Returns can be e-filed through the MeF System and are processed by the Ogden Submission Processing Campus (OSPC):

• Form 1065, U.S. Return of Partnership Income

• Amended Form 1065 with Amended box checked

• Superseded Form 1065 with Superseded box checked

Note: Amended and Superseded Form 1065 returns will post as a Transaction Code (TC) 976 on the tax module and are processed by Accounts Management (AM).

(2) MeF Form 1065 filers can pay using EFTPS and they can also e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW).

(3) The MeF System allows users to also receive refunds via direct deposit.

(4) Refer to IRM 3.42.4.17.4, Form 1065 MeF Penalties and Waiver Information, for e-file waiver information.

(5) For Form 1065, Accepted Forms, Schedules, and Dependencies refer to Form 1065 Modernized e-File (MeF) Schemas and Business Rules and select the applicable tax year.

(1) The following Corporate Tax Returns can be e-filed through the MeF System and are processed by the Ogden Submission Processing Campus (OSPC):

• Form 1120, Corporation Income Tax Return

• Form 1120-F, U.S. Income Tax Return of a Foreign Corporation

• Form 1120-S, U.S. Income Tax Return for an S Corporation

• Amended Form 1120 series returns with Amended box checked

• Superseded Form 1120 series returns with Superseded box checked

Note: Amended and Superseded Form 1120 series returns will post as a Transaction Code (TC) 976 on the tax module and are processed by Accounts Management.

(2) MeF Form 1120 family filers can pay using EFTPS and they can also e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW).

(3) The MeF System allows users to receive refunds via direct deposit.

(4) Refer to IRM 3.42.4.17.3, Certain Corporations Waiver Procedures, for e-file waiver information.

(5) For more information, you may also visit the Large Business and International (LB&I) Division website at www.irs.gov/businesses/corporations/e-file-for-large-business-and-international-lbi/.

(6) For the Corporate Tax e-File Program Accepted Forms, Schedules, and Dependencies, refer to Form 1120 Series Modernized e-File (MeF) Schemas and Business Rules and select the applicable tax year.

(1) The following Employment Tax Returns can be e-filed through the MeF System and are processed by the Kansas City and Ogden Campus:

• Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return

• Form 940-PR, Employer’s Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version)

• Form 941, Employer’s Quarterly Federal Tax Return

• Form 941-PR, Employer’s Quarterly Federal Tax Return (Puerto Rican Version)

• Form 941-SS, Employer’s QUARTERLY Federal Tax Return (American Samoa, Guam, the Commonwealth of Northern Mariana Islands, and the U.S. Virgin Islands

• Form 943, Employer’s Annual Tax Return for Agricultural Employees

• Form 943-PR, Employer’s Annual Tax Return for Agricultural Employees (Puerto Rican Version)

• Form 944, Employer’s ANNUAL Federal Tax Return

• Form 945, Annual Return of Withheld Federal Income Tax

• Exception:Form 944-X, Adjusted Employer's ANNUAL Federal Tax Return or Claim for Refund must be filed on paper.

(2) MeF Employment Tax filers can pay using EFTPS and they can also e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW).

(3) An employer may designate an agent under IRC 3504 to withhold, report, and pay federal employment and unemployment taxes. These agents may refer to themselves as "household employer agents", "fiscal agents", "employer agents", or "fiscal intermediaries". An employer submits Form 2678, Employer/Payer Appointment of Agent, to appoint an IRC 3504 Agent to act on their behalf with regard to its employment tax obligations. If the agent designation is approved by the IRS, Letter 1997-C, Backup Withholding; Employer Appointment of Agent will be issued. Agents filing on behalf of 1,000 or more employers are able to e-file through the MeF System. For additional information, review Rev. Proc. 2013-39, Designation of Agent by Application.

(4) The Tax Increase Prevention Act of 2014 (P.L. 113-295) required the IRS to establish a voluntary certification program for Professional Employer Organizations (PEOs). PEOs handle various payroll administration and tax reporting responsibilities for their business clients and are typically paid a fee based on payroll costs. Certified Professional Employer Organizations (CPEOs) use Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement, to notify the IRS that a service contract between a CPEO and a customer has started or ended. To become and remain certified, CPEOs must meet various requirements described in Treasury Regulations 31.3511-1, 301.7705-1, and 301.7705-2, and related published guidance. Certification as a CPEO may affect the employment tax liabilities of both the CPEO and its customers. Generally, CPEOs must file Form 940, Form 941, Form 943, and applicable Schedule R, Allocation Schedule for Aggregate Filers, electronically unless granted a waiver. The IRS began accepting applications for CPEO certification on July 1, 2016. For more information on CPEOs and requesting an e-file waiver, visit Certified Professional Employer Organizations – What You Need to Know and the following published guidance:

• Rev. Proc. 2016-33,, Applying for and maintaining certification as a Certified Professional Employer Organization (CPEO)

• TD 9860, Certified Professional Employer Organizations; Final Regulations

(5) For the Employment Tax e-File Program Accepted Forms, Schedules, and Dependencies, refer to Employment Tax Modernized e-File (MeF) Schemas and Business Rules and select the applicable tax year.

(1) The following Estate and Trust Returns can be e-filed through the MeF System and are processed by the Ogden Submission Processing Campus (OSPC):

• Form 1041, U.S. Income Tax Return for Estates and Trusts

• Amended Form 1041 with Amended box checked

• Superseded Form 1041 with Superseded box checked

(2) MeF Form 1041 filers can pay using EFTPS and they can also e-pay the balance due amount at the same time they e-file by authorizing an Electronic Funds Withdrawal (EFW).

(3) For the Estates and Trusts Tax e-File Program Accepted Forms, Schedules, and Dependencies, refer to Form 1041 Modernized e-File (MeF) Schemas and Business Rules and select the applicable tax year.

(1) The following application for automatic extension of time to file forms can be e-filed through the MeF System and are processed by the Ogden Submission Processing Campus (OSPC):

• Form 7004, Application for Automatic Extension of Time To File Certain Business Income Tax, Information, and Other Returns

• Form 8868, Application for Automatic Extension of Time to File an Exempt Organization Return

(2) Form 7004 can be filed to request an extension of time to file for the following returns:

(3) Form 8868 can be filed to request an extension of time to file for the following returns:

(1) The Business Modernized e-File (MeF) Fed/State Program allows business state returns to be filed through MeF. The IRS acts as a central agent for state submissions. The central feature of the Fed/State Program is the single point of submission and retrieval for all registered Transmitters and State agencies. Federal and state submissions can be transmitted through the Internet Filing Application (IFA) or Application to Application (A2A). States must retrieve state returns using A2A. MeF supports the following Business Fed/State programs:

• Corporate Fed/State Program

• Estates and Trusts Fed/State Program

• Partnership Fed/State Program

• Tax Exempt Organization Fed/State Program

(2) The IRS allows states to become their own Transmitters. The state must have a separate e-file application as a Software Developer to transmit their own returns. By becoming its own Software Developer and Transmitter, states must no longer rely on external Software Developers to transmit test returns to MeF. States who would like to become their own Software Developer and Transmitter, must contact the MeF mailbox to request access.

(3) The IRS e-Help Desk will provide information on the status of a state return (e.g., Received, Ready for Pick Up, Sent to State, Received by State, Acknowledgement Received from State, Acknowledgement Retrieved) but will not provide information on the acceptance or denial of state returns.

(4) Refer to Exhibit 3.42.4-3, States and Government Entities Participating in the Fed/State Program, for a list of the states, cities, and other governmental entities that support the Fed/State Program.

(1) The Ogden Submission Processing Campus (OSPC) will also complete all pipeline processing for the following Business e-filed returns with a foreign address:

(1) This subsection provides guidelines for the Accounts Management (AM) employees who handle MeF inquiries.

(2) Employees will provide assistance to the following:

• Congressional Offices

• Federal Agencies

• Financial Agents

• Foreign Governments

• Representatives

• Software vendors

• Taxpayers

• Others, as appropriate

(3) Employees will answer the following type of inquiries:

• Credit/Debit Card Payments

• Electronic Funds Withdrawals

• Entity Inquiries

• Federal Tax Deposits

(4) When a call is received by the e-Help Desk, they will advise filers to call the Business and Specialty Tax Line at 800-829-4933 for inquiries regarding Business Electronic Payments.

(5) Review IRM 21.5.7, Payment Tracers, for an overview on payment tracers and instructions on how to locate and apply missing or misapplied electronic payments.

(6) For additional information regarding Business Electronic Payment Options, visit Paying Your Taxes.

(1) The e-file BMF Identification Codes are input to the Business Master File (BMF) through the Reporting Agent's File (RAF) or to the Taxpayer Information File (TIF) through the Integrated Data Retrieval System (IDRS).

(2) Each business program is assigned a Program Code. Electronic returns are also assigned a Master File Transaction (MFT) Code, a File Location Code (FLC), a Tax Class Code, and a Document (Doc) Code as follows:

• Program Code - a 5-digit number

• Master File Transaction Code - a 2-digit number

• File Location Code - first two digits in the Document Locator Number (DLN)

• Tax Class Code - identifies the return type

• Document Code - fourth and fifth digits in the DLN

(3) Processed electronic returns are distinguishable only by a unique File Location Code (FLC) in the DLN. FLCs reserved for electronic returns are never to be used for numbering paper returns that will be processed to Master File.

(4) Returns filed electronically are distinguishable from paper returns by a unique Filing Location Code shown as the first two digits in the DLN. The FLCs shown in the tables, in the paragraphs below, have been reserved for electronic filing and are never to be used for numbering paper forms.

(5) The following codes are used to identify Form 7004 Returns that can be electronically filed through the IRS Business e-File Programs.

(6) The following codes are used to identify Form 7004 Returns that are not filed electronically through the IRS Business e-File Programs:

(7) The following codes are used to identify Partnership Returns filed electronically through the IRS Business e-File Programs:

(8) The following codes are used to identify Corporate Returns filed electronically through the IRS Business e-File Programs:

(9) The following codes are used to identify Tax Exempt Organization Returns filed electronically through the IRS Business e-File Programs:

(10) The following codes are used to identify Form 8868 Returns filed electronically through the IRS Business e-File Programs:

(11) The following codes are used to identify Excise Tax Returns filed electronically through the IRS Business e-File Programs:

(12) The following codes are used to identify Employment Tax Returns filed electronically through the IRS Business e-File Programs. Document Locator Numbers (DLNs) for these returns are assigned in the order referenced in the table below. The complete range of DLNs are used prior to moving to the next number in sequence.

(13) The following codes are used to identify Estate and Trust Returns filed electronically through the IRS Business e-File Programs. Document Locator Numbers (DLNs) for these returns are assigned in the order referenced in the table below. The complete range of DLNs are used prior to moving to the next number in sequence.

(1) Computer Condition Codes (CCCs) are either assigned by Tax Examiners or are computer generated and are applicable to e-file processing. The table below provides some of the most common codes used.

(2) For additional information regarding Computer Condition Codes, review Document 6209, IRS Processing Codes, Section 3, Tax Return Information, Paragraph 5, Computer Condition Codes.

(1) The RAF Filing Indicators and RAF EFTPS Indicators are shown on IDRS in two different locations: Command Code (CC) ENMOD and BMFOLE. CC ENMOD shows this information in a 16-digit field titled "RAF-INDS". CC BMFOLE reflects the nine digits as two separate fields RAF FILING IND and RAF EFTPS. To see the applicable values for the RAF-INDS, review IRM 21.3.9.2.5, RAF Filing Indicators and RAF EFTPS Indicators.

(1) IRS e-file BMF Filing Requirement (FR) Codes are posted to the Entity Section of Master File to identify the types of returns a taxpayer must file. Review Document 6209 Section 8A, Subsection 6, for a complete listing. Also, for additional Filing Requirement Codes and information that may be present on a taxpayer’s account, review IRM 2.4.9, Command Codes ENREQ, INCHG, IRCHG, BNCHG, and BRCHG.

(1) A Schedule Indicator Code (SIC) is used to notify the computer of the following:

• Whether the Record of Federal Tax Deposits is incomplete

• Whether the Record of Federal Tax Deposits is not required to be completed

• Whether a penalty should not be assessed

(2) The following SIC codes are valid and are generated in Magnetic Tape (MGT) processing as shown in the table below.

(1) Advise Reporting Agents to submit Form 8655, Reporting Agent Authorization, before updating and resubmitting the IRS e-file Application with Reporting Agent Provider Option information. If applicable, applicants must make Federal Tax Deposit (FTD) payments and submit FTD information through EFTPS.

(2) Advise Reporting Agents they must also submit a Reporting Agent’s List to identify all taxpayers for whom a Reporting Agent will file Form 940, Form 940-PR, Form 941, Form 941-PR, Form 941-SS, Form 943, Form 943-PR, Form 944, and Form 945 electronically.

(3) Advise Reporting Agents that a separate Form 8655, Reporting Agent Authorization, must be submitted for each taxpayer on the list and the list must also contain each taxpayer’s Employer Identification Number (EIN).

(4) For additional information, review Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors.

(1) Approved Agents under IRC 3504 who are authorized to withhold, deposit, and file Federal Employment Taxes must file Form 941 Schedule R, Allocation Schedule for Aggregate Form 941 Filers and Form 943 Schedule R, Allocation Schedule for Aggregate Form 943 Filers when filing aggregate returns. Agents who are approved to represent employers receiving home care services through a state or local program may be approved to file an aggregate Form 940. Form 940 Schedule R, Allocation Schedule for Aggregate Form 940 Filers must be attached to an aggregate Form 940. These agents are often referred to as "fiscal agents", "employer agents", and "household employer agents."

(2) Generally, to become an Agent under IRC 3504, Agents must submit Form 2678, Employer/Payer Appointment of Agent, to IRS to select an approved agent. All Agents, employers, and payers remain liable for filing all returns and making all tax deposits and payments while this appointment, via Form 2678, is in effect. When filing these returns, both the employer and Agent are liable for the taxes. Agents may elect to perform all of the agent duties themselves.

(3) Agents may submit the returns directly to the IRS by applying to become an Authorized e-file Provider. The Agent can also contract with a subagent or can choose to submit the returns through an Authorized e-file Provider, known as a Transmitter.

(1) Approved Certified Professional Employer Organizations (CPEOs) under IRC 7705 who are authorized to deposit, report, and pay federal employment taxes must file Form 940, Form 941, Form 943, and applicable Schedule R, Allocation Schedule for Aggregate Filers electronically. A Professional Employer Organization (PEO), sometimes referred to as an employee leasing company, is an entity that enters into an agreement with a client to perform some or all of the federal employment tax withholding, reporting, and payment functions related to workers performing services for the client.

(2) Generally, to become a CPEO under IRC 7705, a CPEO applicant must first complete and submit an online application through the IRS Online Registration System. Once certified, a CPEO will be required to file Form 8973, Certified Professional Employer Organization/Customer Reporting Agreement, to notify the IRS when a service contract has started or ended with a customer.

(3) CPEOs may submit returns directly to the IRS by applying to become an Authorized e-file Provider. The CPEO can also contract with a Reporting Agent, subagent, or can choose to submit the returns through an Authorized e-file Provider, known as a Transmitter.

(4) Certified Professional Employer Organizations applying to be in the program are required to submit fingerprints for certain individuals on their application. Fingerprints for the CPEO Program are completed electronically by following the steps in Publication 5249, Fingerprint Card Instructions For Voluntary Certification of Professional Employer Organizations; and cannot be used for any other program.

(5) Refer CPEOs requesting information on electronic filing waiver requests to Certified Professional Employer Organizations - What You Need to Know.

(1) An Employment Tax Online Filer is a taxpayer that electronically files Employment Tax returns (Form 940, Form 941, Form 943, Form 944, or Form 945) through a transmitter using a personal computer and commercial tax preparation software.

(2) The Employment Tax Online Filer must submit their Form 94x On-Line Signature PIN Registration Application at least 45 days in advance of the Employment Tax return due date to ensure timely filing.

(3) The IRS will issue the PIN to the Authorized Signer, via U.S. Mail, within 45 days of the IRS’ receipt of their completed Form 94x On-Line Signature PIN Registration Application. Returning the signed Statement of Receipt (SOR) indicates possession of and responsibility for the proper use of the Form 94x On-Line Signature PIN.

(4) The Form 94x On-Line Signature PIN Registration Process applies to Employment Tax Online Filers only. The Business Owner or Principal can sign their return using the Form 94x On-Line Signature PIN or sign Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return and attach it as a PDF file to the return.

(1) Advise Electronic Return Originators (EROs) of the following:

• They are only authorized to originate income tax returns and other business tax returns for their clients.

• They do not sign the returns on behalf of their clients.

• For an ERO to become a Transmitter, authorized to prepare and transmit Business e-file returns, utilizing MeF Programs, they must apply online. If the ERO already has an application on file, then advise them of the need to update the Provider role to include Transmitter on their application.

(1) The Electronic Transmitter Identification Number (ETIN) is a unique identification number assigned utilizing the IRS e-file Application. The ETIN is a 5-digit identification number determined by the e-Help Desk. Each Authorized IRS e-file Provider (Software Developer and Transmitter), who will transmit returns to the IRS directly or who develops software, is assigned an ETIN. The ETIN is issued during the testing or production stage, as applicable.

(2) Transmitters are issued a production ETIN and after a successful test transmission, the “Forms Transmission Status” is moved to production.

(3) Software Developers are issued a test ETIN and this ETIN is never moved to production status. If the Software Developer will serve as a Transmitter, a Transmitter provider option must also be issued. After successfully completing the test process, the “Forms Transmitter Status” must be moved to production.

(1) The e-Help Desk will complete all Form 94x On-Line Signature PIN Registration Application processing steps for the Business taxpayer filing through MeF. The e-Help Desk will use the Employee User Portal (EUP) MeF Form 94x On-Line Signature PIN Application to complete the Form 94x On-Line Signature PIN Registration Process.

(2) Employment Tax e-File Program participants can use Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945, to create a self-select PIN to electronically sign the return. Both the ERO and the client must sign the Form 8879-EMP. The ERO must retain the original document on file and submit a copy to the IRS, only if requested. The Form 94x MeF filer also has the option of using Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return, as a binary attachment to their electronic return. Other Employment Tax e-File Program PIN signature options are:

• Form 94x Online Filer PIN - a unique identification number to be used by the Form 94x Online Filer who files their own return electronically through an online filing provider. The MeF Form 94x On-Line Signature PIN Application will generate a 10-digit PIN to the Form 94x Online Filer. The PIN is for the Business Owner or Principal who is authorized to sign their Employment Tax Returns.

• Reporting Agent PIN - a 5-digit PIN issued through the External Customer Data Store (ECDS). Reporting Agents use their PIN to sign Employment Tax Returns for their clients with a Form 8655 on record with the IRS.

(3) Form 1041 e-File Program participants can sign using the self-selected PIN by completing the Form 8879-F, IRS e-file Signature Authorization for Form 1041. The form is used by the ERO and a general partner or limited liability company member when they want to use a PIN to electronically sign the return. They also have an option of using the Form 8453-FE, U.S. Estate or Trust Declaration for an IRS e-file Return, as a binary attachment to their MeF electronically filed return.

(4) Form 1065 e-File Program participants can use Form 8879-PE, IRS e-file Signature Authorization for Form 1065 to create a self-select PIN to electronically sign the return or they can authorize their ERO to sign using the Practitioner PIN method. Both the ERO and the client must sign the Form 8879. The ERO must retain the original document on file and submit a copy to the IRS, only if requested. They also have the option of using the Form 8453-PE, U.S. Partnership Declaration for an IRS e-file Return as a binary attachment to their electronic return.

(5) The Tax Exempt Organization e-File Program (Form 990, Form 990-EZ, Form 990-PF, Form 1120-POL, Form 990-T, and Form 4720), and the Form 1120 series can use a PIN to sign returns. As an option, the participant creates a self-selected PIN by completing the applicable form online:

• Form 8879-C, IRS e-file Signature Authorization for Form 1120

Note: Beginning with Tax Year 2022, use Form 8879-CORP, E-file Authorization for Corporations. Form 8879-C is only used for prior tax years.

• Form 8879-CORP, E-file Authorization for Corporations.

Note: Form 8879-CORP replaced Form 8879-C, Form 8879-I, and Form 8879-S beginning with Tax Year 2022.

• Form 8879-EO, IRS e-file Signature Authorization for an Exempt Organization

  Note: Beginning with Tax Year 2021, use Form 8879-TE, IRS e-file Signature Authorization for a Tax Exempt Entity. Form 8879-EO is only used for prior tax years.

• Form 8879-I, IRS e-file Signature Authorization for Form 1120-F

Note: Beginning with Tax Year 2022, use Form 8879-CORP, E-file Authorization for Corporations. Form 8879-I is only used for prior tax years.

• Form 8879-S, IRS e-file Signature Authorization for Form 1120-S

Note: Beginning with Tax Year 2022, use Form 8879-CORP, E-file Authorization for Corporations. Form 8879-S is only used for prior tax years.

• Form 8879-TE, IRS e-file Signature Authorization for a Tax Exempt Entity

  Note: Form 8879-TE replaced Form 8879-EO, IRS e-file Signature Authorization for an Exempt Organization for electronic filing beginning with Tax Year 2021.

(6) Excise Tax e-File Program (Form 720, Form 2290, and Form 8849) participants can sign using the self-selected PIN by completing the Form 8879-EX, IRS e-file Signature Authorization for Forms 720, 2290, and 8849. Both the ERO and the client must sign the Form 8879-EX. The ERO must retain the original document on file and submit a copy to the IRS, only if requested.

(7) Form 2290 e-File Program participants can use Form 8453-EX, Excise Tax Declaration for an IRS e-file Return, to sign the forms. Additional signature options apply for Form 2290 filers, after the Form 2290 is signed:

• The taxpayer can sign a consent to share the Vehicle Identification Number (VIN) information with the Department of Transportation and participating states if IRS requirements are met.

• The taxpayer can sign the Disclosure Consent on the Form 2290 and enter their PIN if the taxpayer is preparing a web-based return. The Disclosure Consent page with the language is attached to the return in a PDF format.

• The taxpayer can enter their PIN and sign the Form 8453-EX, then have the ERO scan Form 8453-EX. The Disclosure Consent page with the language is attached to the return in a PDF format.

(8) Advise e-file participants that Form 8878-A, IRS e-file Electronic Funds Withdrawal Authorization for Form 7004, is used by persons authorized to sign an electronic funds withdrawal authorization and an Electronic Return Originator (ERO) to use a PIN to authorize an electronic funds withdrawal of the balance due on an electronic Form 7004.

(1) An Electronic Filing Identification Number (EFIN) is issued to all approved e-file participants. The EFIN is a 6-digit identification number and allows the IRS to identify the Authorized IRS e-file Provider.

(2) The following Provider Options are assigned an EFIN:

• Electronic Return Originator (ERO)

• Intermediate Service Provider (ISP)

• Large Taxpayer

• Online Provider

• Reporting Agent (RA)

• Software Developer (SWD)

• Transmitter

(1) The appropriate Form 8453 must be scanned and attached to the MeF return as a binary attachment (PDF) when a PIN signature is not used (e.g., Practitioner PIN Method, Reporting Agent PIN Method). A paper copy of the scanned Form 8453 should not be mailed to the IRS. The business taxpayer using the Form 8453 scanned signature method must select the applicable Form 8453, as follows:

(2) Binary attachments (Form 8453 signature documents) are checked from a listing of accepted Document Locator Numbers (DLNs) ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡, to verify a valid Form 8453 is present. The signature document’s entity section must match the return entity section and a valid signature must be present to be considered acceptable. For examples of valid signatures, refer to IRM 3.42.4.11, Acceptable Signature(s) for Business e-File Signature Documents.

(1) Large Taxpayers and certain businesses may choose to electronically file their income tax returns directly with the IRS rather than using an ERO. The IRS defines a Large Taxpayer as a business or other entity (excluding partnerships) with assets of $10 million or more, or a partnership with more than 100 partners (asset criteria does not apply to partnerships), which originates the electronic submission of its own return(s).

(2) A Large Taxpayer must decide if they are going to use an ERO or prepare and e-file their own return. If they elect to e-file their own return, they have the following three options from which to choose:

• Online Provider - The Large Taxpayer transmits their return through an Online Provider using the Form 8453 Scanned Signature method. The Large Taxpayer prepares and sends their return to a Provider. The provider will act as an Online Provider who then transmits their return to the IRS. They do not need to register and apply as a Large Taxpayer. The Online Provider uses their ETIN and EFIN on the Large Taxpayer’s behalf.

• Direct Transmission - The Large Taxpayer transmits their return(s) directly to IRS with no assistance from another entity. They must register and apply as a Large Taxpayer to obtain an ETIN to transmit their return and an EFIN to originate the return.

• Third-Party Transmitter - The Large Taxpayer prepares and sends their return(s) to a Provider who then transmits it to the IRS. They must register and apply as a Large Taxpayer in order to obtain an EFIN to originate the return.

(3) Refer Large Taxpayers that wish to transmit their own return(s) either through Direct Transmission or Third-Party Transmitter to Publication 4163, section 5, IRS e-File for Large Taxpayers Filing Their Own Corporate Income Tax Return for instructions on how to register and apply to e-file as a Large Taxpayer.

(1) The Practitioner PIN method can only be used if the taxpayer uses an Electronic Return Originator (ERO), using the applicable Form 8879, IRS e-file Signature Authorization, which is retained by the ERO as part of the taxpayer’s records and is not sent to the IRS. The business filer can also choose to authorize an ERO to make electronic funds withdrawal using the Form 8878-A, IRS Electronic Funds Withdrawal Authorization for Form 7004, which is also retained by the ERO and not sent to the IRS.

(2) The Practitioner PIN method consists of two PINs, one for the taxpayer and one for the Practitioner.

• Taxpayer PIN - The taxpayer chooses the PIN that they wish to use to sign their return. The taxpayer’s PIN must be five numeric characters and cannot contain all zeros.

• Practitioner PIN - The ERO’s electronic signature is comprised of an 11-digit PIN. The first six positions of the PIN are made up of the ERO’s EFIN and the next five positions are made up of numeric characters the ERO chooses.

(3) The taxpayer must decide whether they want to enter their own PIN or authorize the ERO to use their selected PIN as the signature. To give an ERO authorization to sign the return, the taxpayer must use applicable Form 8879, as follows:

(4) Form 8878-A, IRS Electronic Funds Withdrawal Authorization for Form 7004, is used by persons authorized to sign an electronic funds withdrawal and an ERO to use a PIN to authorize an electronic funds withdrawal of the balance on an electronic Form 7004.

(5) The ERO is required to retain Form 8879 and Form 8878-A as part of the taxpayer's record for three years from the return due date or IRS received date, whichever is later, unless otherwise notified by the IRS.

(1) The Reporting Agent (RA) PIN method is only available with the Employment Tax forms (Form 940, Form 941, Form 943, Form 944, and Form 945). RAs are issued a 5-digit PIN to sign their clients’ Employment Tax Returns. Reporting Agents must first submit Form 8655, Reporting Agent Authorization with their Agent’s List to the Ogden Accounts Management Center (OAMC) prior to updating or completing their IRS e-file Application. For additional information on Reporting Agent authorizations, refer to IRM 3.42.4.12.2, Form 8855 Reporting Agent Authorization.

(2) The ECDS will automatically issue the 5-digit RA PIN once the IRS e-file Application with the provider option RA has completed processing and will automatically issue Letter 5880-C, E-File Application Program Acceptance.

(1) The Form 94x On-Line Signature PIN method is only available with the Employment Tax forms (Form 940, Form 941, Form 943, Form 944, and Form 945) and can be used for all tax years. Only the owner or a principal of a business can apply to become an Authorized Signer and participate in the Employment Tax Online Filing Program. The Form 94x Online Filer is an individual who is the owner or a principal of a business that is authorized to sign and file their own business Employment Tax Returns. To participate in the e-File Program they must purchase Approved Commercial Off-the-Shelf (COTS) software that includes the Form 94x On-Line Signature PIN Registration Application. An Authorized Signer for the business must complete the Form 94x On-Line Signature PIN Registration Application at least 45 days in advance of the due date of the Employment Tax Return to ensure timely filing. The application is transmitted to the IRS through a Third-Party Provider to the Modernized e- File (MeF) System. The Form 94x Online Filer is not required to submit an e-file Application. For additional information on Authorized Signers, refer to IRM 3.42.4.10.2.4.1, Authorized Signers for Employment Tax Online e-File Programs, and IRM 3.42.4.10.2.4, Special Conditions for Employment Tax Online Filers.

(2) The Authorized Signer will receive a 10-digit PIN to sign their own Employment Tax Returns online. The Authorized Signer must e-file and sign their own returns through IRS approved COTS software. PINs are confidential and must not be disclosed or shared with anyone. This method is not acceptable for tax professionals.

(1) The Self-Select PIN method is only available for Form 2290 online filers using IRS approved COTS software. The Self-Select PIN method is not available for Form 2290 online filers who do not use an ERO. If the transmitter can authenticate the taxpayer through their credit card payment authorization, the taxpayer may use a Self-Select PIN to sign their Form 2290 electronically, print out the Form 8453-EX, Excise Tax Declaration for an IRS e-file Return and hold on to it for their records. For additional information regarding the Self-Select PIN method refer to Publication 4164, section 8.2.1, Alternate Signature Requirements for Form 2290.

(1) To access the Form 8453 Signature Document Listings, follow the next steps:

1. Access the BI Launch pad

2. Click on the Documents tab

3. Select Folders from the list

4. Double click the MeF Folder in the right hand pane

(2) Type in the first eight characters, including hyphens, of the desired report name in the SEARCH box, as follows:

(3) Click on SEARCH (Another Dynamic screen displays).

(4) Click on the applicable report options listed above in Paragraph 2.

(5) Click on the Refresh Icon (located in the upper middle portion of the screen) to access the desired date ranges in YYYY/MM/DD format. Select the query dates (Begin Date and End Date), normally the Saturday through Friday of the previous week will be used.

(6) Click on Ok (The report displays in HTML format). To view specific Form Types within Business Object Enterprise (BOE):

1. Open the "Tax Type (All values)" drop-down.

   Note: Do not change "Business Type (All values)."

2. Click on the desired Tax Type option (The applicable Form displays).

   Note: If there aren’t any options available in the drop-down, it means that various form types did not come in during the accessed date range. The various form types in the BMF-M018 report must be printed separately. No separate printing of form types is done for either the EO-M016 or EO-M017 reports (these are printed as All Values).

(1) To export the report showing the Document Locator Numbers (DLN) needing to be reviewed take the following steps:

1. Click on the Export icon and select Excel from the File type drop-down menu. Click OK.

2. The File Download dialog box will appear. Open document and click Enable editing. With the Excel file open, right click on Column C and select "Insert" from the menu. This will insert an additional column to the left. Rename the column Research Results.

3. Next, right click on Refund column and select "Filter > By Selected Cell’s Value."

   Reminder: Do not filter on Employment Tax Returns (Form 940, Form 941, Form 943, Form 944, and Form 945). ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

4. To filter the file for refund returns, click on the filter drop-down (in the Refund column) and click Select All and unclick Blanks.

5. Click OK, this will filter the report and only show refund returns.

6. Click on the filter drop-down in the Tax Type Column. Filter by Form Type and paste to a new tab in the spreadsheet. Rename the tab to reflect the form type on the new worksheet. Repeat this action for all form types with refunds. Save and close the report.

(2) Access the next report to print, as follows:

1. Click on Document > Close

2. Repeat steps in IRM 3.42.4.11.3.1, Form 8453 Signature Documents - Access the Listings.

(1) Complete the following steps to work the Form 8453 signature document listings.

1. Access the EUP

2. Open MeF Help Desk PRD

3. Type in the DLN from the listing

   Note: The return’s data for the DLN just entered will display.

(2) Research for signature verification by clicking on the 8453 Signature Document in the Return Tree and follow the If and Then table below for actions to complete.

(3) A signature must be present in the scanned signature document to be an acceptable Form 8453. A title is not required to be present in the signature document. Refer to IRM 3.42.4.11, Acceptable Signature(s) for Business e-File Signature Documents.

(4) The signed Form 8453 must be for the correct tax year.

(1) An applicable Form 8453 must be secured for the appropriate return.

(2) It is important that the Filer/ERO be notified as soon as possible when their binary attachment is not an acceptable Form 8453 for the applicable return.

(3) Tax Examiners will take the following actions to handle the receipt of an incomplete Form 8453 for all Business e-File Programs:

1. Route all incomplete Forms 8453 to the to establish a suspense file.

2. Remove Form 8453 from the suspense file, weekly for additional calls or letters.

3. When response to correspondence via fax, e-mail, or mail is received and resolves the incomplete form(s), process the corrected form(s) as appropriate.

(4) Before a Transmitter sends a file electronically, a box must be marked showing that a binary attachment (e.g., Form 8453 Signature document) is included in the transmission. If the box is marked but Form 8453 is not scanned and PIN signatures are used, secure the Form 8453 to satisfy the intent of the marked box.

(5) The applicable letter must be sent to resolve the following issues:

• System unable to read binary attachment

• Form 8453 Signature Document is not signed or is not manually signed

• Incorrect form scanned as Form 8453 Signature Document or incorrect tax period is provided on Form 8453

• Incorrect name/EIN on scanned Form 8453 Signature Document

Note: Applicable letters can include:

• Letter 5300 Incomplete Form 8453-FE - U.S. Estate or Trust Declaration and Signature

• Letter 5301 Missing Form 8453-FE - U.S. Estate or Trust Declaration and Signature

• Letter 5302 Missing Form 94x or Incomplete Form 8453-EMP

• Letter 5302-C Missing Form 94x or Incomplete Form 8453-EMPion

• Letter 5303 Missing Form 8453-EMP

• Letter 5303-C Missing Form 8453-EMP

(6) If needed request the applicable Form 8453 be faxed or mailed to the appropriate site:

(7) Create an Interaction/Incident for each contact/request. The Description field must include the following information:

• Date of binary report

• EIN

• Tax Year and form type

• Letter sent to ERO or taxpayer

• Reason for request (e.g., missing signature, incorrect EIN, etc.,)

(8) Complete the following when sending out the first letter:

1. Complete the error sheet with the Incident number, EIN, error, and the letter date

2. Enclose a copy of the attached, completed, unsigned Form 8453 or a blank Form 8453 when a different form was attached or if the Tax Period, EIN, or Name was incorrect

3. Enclose a return envelope with the correct mailing address based on the Form 8453 being requested

(9) When an acceptable Form 8453 is received, complete the following:

1. Check CC BMFOLT, a Tax Year must have a PN or TC 150

2. Enter “290 for zero” action to create the DLN for the Form 8453

3. Send the daily source document folder to files. Assemble prints from the “290 for zero” action to files in sequential order. Faxed/mailed Form 8453s are attached behind the print.

(10) If the letter is returned undeliverable, complete the following:

(11) If there is no response within 45 days, send a second letter.

(12) After sending the second letter, close the Interaction/Incident (Description: mm/dd/yyyy non-compliant. Notate sent 2nd letter.)

(13) If compliant to the second letter, upon receipt of an acceptable Form 8453 via fax or mail, complete the following:

• Open another Incident and relate to the original case

• Verify the correct form type for the transmitted return and ensure it contains an acceptable signature

• Add comments to Interaction/Incident (mm/dd/yyyy complied to 2nd letter)

(14) The correct signature document form for an accepted e-filed return is as follows:

(15) When an acceptable Form 8453 is received, complete the following:

1. Check CC BMFOLT, a Tax Year must have a PN or TC 150

2. Enter "290 for zero" action to create the DLN for the Form 8453

3. Send the daily source document folder to files. Assemble prints from the 290 for zero action to files in sequential order. Faxed/mailed Form 8453s are attached behind the print.

(1) The original Form 8453 is retained by the taxpayer or ERO, and not mailed to the IRS unless requested.

(2) Forms 8453 are to be routed to the appropriate e-Help Desk for research. Research the Form 8453 using the Return Request and Display (RRD) to determine if the form must be retained or destroyed as "classified waste". Also, research the Interaction/Incident to see if the taxpayer or ERO is responding to a previous request for the Form 8453.

(3) Forms 8453, marked copy or duplicate copy, submitted to the IRS in error, may be destroyed as "classified waste" as they are not required to be filed with the IRS.

(4) Forms 8453 submitted in error may be destroyed as "classified waste", except those needed in support of an unsigned electronically filed return.

(1) Form 94x On-Line Signature PIN Registration Applications are accessible to the e-Help Desk via the Employee User Portal (EUP) - MeF Form 94x On-Line Signature PIN Registration System and are only accepted from business taxpayers filing through a Third-Party Provider "Transmitter" for the Employment Tax Online Program.

(2) Only one PIN is issued per Employer Identification Number (EIN) and the Authorized Signer will be required to submit their Social Security Number (SSN) for authentication purposes.

(3) On migrated Legacy records, the Authorized Signer Title belongs to Legacy the contact person listed. This person has full permission to access all Form 94x On-Line Signature PIN Registration data.

(4) The role of the contact on new applications is the individual who entered the PIN request on behalf of the Authorized Signer. They do not have the authority to know or use the 10-digit PIN. The only information that can be shared with them is the status of the Form 94x On-Line Signature PIN Registration Application. For example, they can be advised that the PIN has been activated, but they cannot be issued the PIN. For security reasons, the only record changes that can be requested are to update the Contact Title and Contact Phone Number. All other record updates must be made by the Authorized Signer.

(5) The Form 94x On-Line Signature PIN Registration System will assign a PIN to the Employment Tax Online Filer for signature purposes after the PIN Registration has passed NAP validation and an e-Help Desk assistor processes the application validating the Authorized Signer information. Once all the information has been entered into the system and approved, Letter 3083, Form 94x On-Line Signature PIN Acceptance will generate with the Statement of Receipt insert that must be returned by the Authorized Signer before the PIN is activated.

(6) To initiate the process, the Form 94x On-Line Signature PIN Registration Application is accessed through the EUP - MeF Form 94x On-Line Signature PIN Registration System. The following table provides the Form 94x On-Line Signature PIN Registration Application statuses:

(7) Once the Form 94x On-Line Signature PIN Registration Application is accepted, the status is automatically updated to "Applied" Status.

(8) The MeF Form 94x On-Line Signature PIN Registration System - Applied Status list is used by the e-Help Desk to research the request and determine whether it should be Approved or Disapproved. The requests are retrieved using the taxpayer’s EIN.

(9) Verify the Authorized Signer via IDRS with command code INOLES or ENMOD.

1. Verify that the Authorized Signer’s name control and SSN are correct in the registration.

2. Verify that the taxpayer’s first name (or variation) is the same on the registration as in INOLES or ENMOD. If unsure, forward to lead for determination.

3. Verify that only one taxpayer is listed as the Authorized Signer on the registration.

(10) If the PIN registration passed all validity checks, move to "Approved" status. The Letter 3083, Form 94x On-Line Signature PIN Acceptance, will automatically generate with the Authorized Signer’s 10-digit Form 94x On-Line Signature PIN and Statement of Receipt.

(11) Once the Statement of Receipt is signed and returned by the Authorized Signer, move the PIN Registration to PIN Activated status. The taxpayer will be able to immediately use their Form 94x On-Line Signature PIN when the Statement of Receipt is processed.

(1) An application that does not pass the systemic Business Rule(s) validation (e.g., EIN and Name Control (NC) mismatch) will automatically be moved to Failed status and will not be forwarded to the e-Help Desk for research. The taxpayer will be notified by their transmitter/software provider of the rejected submission.

(2) For an EIN and NC mismatch, the taxpayer will need to correct their name and/or EIN and resubmit the application through their software. If the taxpayer cannot determine the correct NC and/or EIN, they will need to contact the Business and Specialty Tax line at 800-829-4933 or Tax Exempt & Government Entities line at 877-829-5500.

(3) A PIN registration will be moved to Disapproved status for the following reasons:

• Mismatch between Authorized Signer’s SSN and name combination

• A first or last name only

• Two Authorized Signers are listed

• SSN and NC matches but the first name on the registration does not match IDRS

  Exception: SSN and NC matches, but the first name has been abbreviated with the use of initials or nick name. For example, Martin Smith could be M. Smith or Marty Smith.

• SSN research does not deliver any INOLE or ENMOD matches

• Incomplete address

• PIN Registration Misused

• Other - e.g., Date of Death (DoD) appears with the SSN on IDRS

(4) The Justification of Change field is required when updating to "Disapproved" Status. Update the field with appropriate comments.

(5) The PIN Registration may also be updated to "Disapproved" status if it is determined that the PIN registration request is being misused. A PIN registration would be considered misused if a payroll company, tax preparer, reporting agent or others are requesting a Form 94x On-Line Signature PIN on behalf of their client. These requests are usually identified by a number of requests using the same Authorized Signer, contact name, mailing address, and/or e-mail address.

• Stop processing the identified requests.

• Use IDRS to validate that the EIN and mailing address belong to the contact’s business.

• Determine if the contact signed returns for multiple EINs or acted as the ERO.

• Move the application to Disapproved.

• Document incident number in the Justification of Change field.

• Send Letter 3081 using selectable paragraph 2.

(6) When the PIN Registration is moved to Disapproved status, Letter 3081, Form 94x On-Line Signature PIN Rejection, is sent, notifying the taxpayer that their PIN Registration Application was disapproved.

(7) The PIN Registration will be moved to Pending status for the following reasons:

• Unsigned Statement of Receipt.

• Research is needed to determine if it is an appropriate request.

Note: In some instances, to move the PIN to Pending status, you must first place PIN in Approved status, then change to Pending status.

(8) Enter appropriate comments in the Justification of Change field when moving the PIN Registration to Pending status.

(1) The following updates requested for a Form 94x On-Line Signature PIN Registration Application will require the submission of a new application and deactivation of any existing application:

• Employer Identification Number (EIN)

• Employer Name (Business Name)

• Business Structure

• Authorized Signer Name and Social Security Number (SSN)

• Authorized Signer Title

(2) The following fields can only be updated at the request of the Authorized Signer, and can be done over the phone or via fax/mail on company letterhead:

• Employer Address

• Contact Name

  Exception: A change to the Contact Name on a migrated Legacy record will require a new application to be submitted.

• Contact Title

• Contact Phone Number

• E-mail address(es)

  Caution: The contact listed on the application can only request changes to the contact phone number and e-mail address.

(3) If the taxpayer chooses to or is required to make the changes to the PIN Registration on paper, they need to mail or fax to the Cincinnati e-Help desk. The change request must be on company letterhead, signed by the authorized signer and include the following information:

• EIN

• Employer name

• Old address

• New address (if applicable for address change request)

• New contact name, title, and phone number (if applicable)

  Exception: Migrated Legacy records will require a new application to be submitted.

• Authorized Signer name and title

• Authorized Signer SSN

• Authorized Signer signature

(1) If the Authorized Signer is no longer available, the contact on the application can request that the PIN be deactivated so that a new PIN can be requested by, or for, the new Authorized Signer.

(2) Authenticate the caller to ensure the caller can legally bind the business or organization. To bind means that the caller has the ability to execute agreements that are contractual and legally enforceable against the company under state law.

(3) An authenticated and authorized caller not listed on the application may be advised as to whether or not a PIN Registration is on file for the company. If there is a PIN Registration on file and the Authorized Signer is no longer available this individual may also request the PIN be deactivated.

(4) Inform the caller they must submit a new application through IRS Approved COTS software to receive a Form 94x On-Line Signature PIN for the new Authorized Signer.

(5) Enter comments into the Justification of Change field and deactivate the current Form 94x On-Line Signature PIN.

(1) Change of address requests made on paper or fax must be directed to the Cincinnati e-Help Desk. Once received, they will make necessary updates and re-issue letter, if requested. The request will be processed within 14 business days from the e-Help Desk received date.

(2) If the taxpayer chooses to make changes by phone, the request can only be made by the Authorized Signer after the Authorized Signer is authenticated.

(3) If the taxpayer chooses to make changes by mail or fax, refer to IRM 3.42.4.11.4.3, Form 94x On-Line Signature PIN Registration Application - Change Requests, for required information on company letterhead. If the taxpayer wants a copy of the PIN letter, advise them to add the following information to their request, "Copy of PIN letter needed". The request can be faxed to 877-477-0569 or mailed to:

Internal Revenue Service
M/S 2701G
7940 Kentucky Drive
Florence, KY 41012-2915

(4) Inform the taxpayer that the change of address on their Form 94x On-Line Signature PIN Registration Application will not affect their permanent IRS records. To change permanent IRS records, they must submit Form 8822-B, Change of Address or Responsible Party - Business, to the address on the form.

(5) If it is determined that the Form 94x On-Line Signature PIN has been compromised, refer to IRM 3.42.4.11.4.7, Form 94x On-Line Signature PIN Registration Application - Compromised/Not Compromised.

(1) Authenticate the caller to ensure they are the Authorized Signer who can legally bind the business or organization and inform them that a new application must be submitted through IRS Approved COTS software to receive a Form 94x On-Line Signature PIN for the new Business name or EIN.

(2) Enter comments into the Justification of Change field and deactivate the current Form 94x On-Line Signature PIN.

(1) A Form 94x On-Line Signature PIN can be considered compromised when it is used by an unauthorized user who is not listed on the Form 94x On-Line Signature PIN Registration Application. Regardless of IRS discovery or customer notification and advertent or inadvertent use, the e-Help Desk will take corrective action to protect the integrity of the PIN.

(2) When taking a call regarding the Form 94x On-Line Signature PIN, use the Form 94x On-Line Signature PIN Registration Application to verify that you are speaking with the Authorized Signer or Legacy contact person. Verify that the address is correct before taking steps to reissue a Form 94x On-Line Signature PIN Letter.

1. If a caller is not the Authorized Signer or Legacy Contact person, ask the caller how they are affiliated with the company. If the caller responds stating they are the owner, partner, or officer of the business and authorized to sign for the company, the assistor will follow authentication probes within the Authentication and Authorization Job Aid for online filers. After authentication, the assistor may acknowledge a Form 94x On-Line PIN Registration Application exists. The Form 94x On-Line Signature PIN is owned by the Authorized Signer or Legacy Contact listed, not the company. It can only be disclosed to the Authorized Signer or Legacy Contact.

   Reminder: The PIN must never be given over the phone.

2. If the caller thinks the application needs to be updated for any reason, refer to IRM 3.42.4.11.4.3, Form 94x On-Line Signature PIN Registration Application - Change Requests.

(3) To determine if the Form 94x On-Line Signature PIN is compromised, follow the table below:

(4) If the call is received at any site other than Atlanta, Cincinnati, or Ogden and the Form 94x On-Line Signature PIN needs to be reissued, an Incident is created and escalated to the Cincinnati/Ogden Lead as the provider option. The Incident must include the following information:

1. Company EIN

2. Name of the business applying for the Form 94x On-Line Signature PIN

3. Name and phone number of the contact person

4. Fax number of the contact, if the contact person requests the Form 94x On-Line Signature PIN Registration letter be faxed

   Reminder: Do not offer to fax the Form 94x On-Line Signature PIN Registration letter. If the customer asks for options, the assistor can recommend faxing. If there are less than 45 days before a return due date, the assistor may recommend the customer fax the SOR. If fax is requested, add the fax number to interaction description and the interaction number in the Justification of Change field to document why the letter was reprinted and faxed to the customer per their request.

(5) Atlanta, Cincinnati, and Ogden e-Help Desks will reissue Letter 3083 accordingly.

(6) Atlanta, Cincinnati, and Ogden e-Help Desks will remind the caller that the Statement of Receipt accompanying the Letter 3083 must be signed and returned to the Cincinnati site before the Form 94x On-Line Signature PIN is activated.

(7) It is no longer necessary to manually recreate a desktop letter for a reprinted letter, requested for a migrated application. Instead, you must first enable the Print Letter button. To do this select the Edit Fields button and change the Authorized Signer Name from Unknown to the actual name. Enter the EHSS interaction number into the Justification of Change Field.

(8) The Cincinnati e-Help Desk receives compromised PIN Registration letters faxed to 877-477-0569. The letters must be submitted on company letterhead and contain the following information:

• Company EIN

• Company name

• Contact name and title

• Contact phone number

• Reason that customer believes PIN was compromised

• The letter must be signed and dated by a principal with the company (owner, officer, partner, etc.,). The signer’s name and title must be typed on the letter below the signature.

• If there was a change of address, the letter must include the old address and the new address

(9) Calls answered by e-Help Desk assistors not located in Cincinnati, will advise the taxpayer to send a fax to Cincinnati as outlined in IRM 3.42.4.11.4.7 (8), Form 94x On-Line Signature PIN Registration Application - Compromised/Not Compromised. Create an Incident and escalate to the Cincinnati Leads Provider Group. The Incident must include the following information:

• Company EIN

• Name of the business applying for the Form 94x On-Line Signature PIN

• Name and phone number of the contact person

• Reason it is believed the Form 94x On-Line Signature PIN is compromised

(10) The Cincinnati e-Help Desk will determine if the Form 94x On-Line Signature PIN has been compromised and take corrective actions accordingly.

1. Authenticate the caller

2. Establish the caller’s relationship with the company

3. Update the Interaction/Incident with caller’s name, position with business, and the reason why the Form 94x On-Line Signature PIN has been compromised

4. Complete the following actions if the Form 94x On-Line Signature PIN is compromised:

If ...

Then ...

PIN is compromised

Deactivate the current Form 94x On-Line Signature PIN Registration and notate the reason for action in the Justification of Change field. Advise the caller that a new Form 94x On-Line Signature PIN Registration Application must be submitted through an approved tax preparation software package. Advise the caller it can take up to 45 days to process the Form 94x On-Line Signature PIN Registration Application. Advise the caller that Letter 3083, Form 94x On-Line Signature PIN Acceptance, will be mailed with the new Form 94x On-Line Signature PIN when the new application is processed. Advise the caller, the authorized signer must sign and return the Statement of Receipt before the new Form 94x On-Line Signature PIN can be activated.

(1) If a PIN is inadvertently placed in Disapproved or Deactivated status during processing, take the following actions:

• Take the case to the lead or manager for approval to change the record to an active status.

• If the change to active status is approved, follow these steps:

If ...	Then ...
Current status is Failed	Change status button will be disabled
Current status is Disapproved	Change status button will be enabled and the only valid active status will be "Applied." Select the Changed Status button. Select Applied from the drop down. Enter "Inadvertent action Mgr./Lead approved change to active status" in the Justification of Change field Select the Update button. Take necessary steps to work case as normal.
Current status is Deactivated and PIN is present	Change status button will be enabled and the only valid active status will be "Approved." Select the Change Status button. Select Approved from the drop down. Enter "Inadvertent action Mgr./Lead approved change to active status "in the Justification of Change field. Select the Update button. Take the necessary steps to work case as normal.
Current status is Deactivated and PIN is not present	Change status button will be enabled and the only valid active status will be "Applied." Select the Change Status button. Select Applied from the drop down. Enter "Inadvertent action Mgr./Lead approved change to active status" in the Justification of Change field. Select the Update button.
Current Status is Disapproved because of undeliverable (UD) mail	Change status button will be enabled and the only valid active status will be Approved. Select the "Change Status" Button Select "Approved" from drop down. Enter "UD main action Mgr./Lead approved change to approved status" in the Justification of Change field. Select the "Update" button. Take the necessary steps to work case as normal.

(1) If a call is received regarding the reason for the disapproval, access the Form 94x On-Line Signature PIN Registration Application and any related EHSS incidents or interactions. If you determine that the caller is the authorized signer, follow these steps:

(1) When an undeliverable (UD) Form 94x On-Line Signature PIN Registration letter is received by an e-Help Desk, take the following actions:

1. If provided by the U.S. Postal Service on the yellow change of address label, update the Form 94x On-Line Signature PIN Registration with the new mailing address. Document the source of the change in the Justification of Change field and reissue the appropriate letter.

2. If the address is not present on the UD in front of the second address line, document actions taken in the Justification of Change field, then disapprove the request.

   Note: Do not print a letter in this situation as it will only generate another piece of mail that cannot be delivered. After the Justification of Change field has been documented, the letter can be destroyed as "classified waste."

(2) When an assistor receives a call requesting the status of a Form 94x On-Line Signature PIN Registration Application, they must follow normal authentication procedures then follow IRM 3.42.4.11.4.5, Form 94x On-Line Signature PIN Registration Application - Change of Address Request, and reissue letter.

(1) Each action taken on an application has the Justification of Change field to document why an action was taken. The field allows for a maximum of 90 characters including spaces. A Justification of Change statement is required for all actions except when the status is "Approved", which is optional.

(2) Use the following standard Justification of Change comments for each scenario listed.