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2011 Client Write-Up PIN Applications for Electronic Filing
Types of
Filers
There are three types of electronic filers: Individual or Business Taxpayers, Electronic
Return Originators (EROs), and Reporting Agents. The following chart details these
types.
Table 3-1: Types of 94X e-Filers
Description
PIN
Who is
Responsible for
the Return?
Business
Taypayer
Files for own company.
Also, an ERO’s client
10-digit
Business Taxpayer
ERO
Transmits the return for their
customer (business taxpayer)
Each customer
must have their
own, 10-digit PIN
Business Taxpayer
Reporting
Agent
Electronically signs and files
on behalf of the client
Uses same 5-digit
PIN for all clients
Reporting Agent
PIN Applications for Electronic Filing
NOTE
See “PIN Applications for e-Filing 94X Returns” on page 306 for an
overview of PIN application processes.
In order to electronically file 940, 941, 944, and 941-SS tax returns, tax preparers are
required to have a PIN. This serves as an electronic signature for the tax return. The
PIN application process varies according to the type of filer.
Business Taxpayer PIN Application
Use a Business Taxpayer PIN to e-file your own 94X or the ERO’s customers’ 94X
returns. The IRS requires business taxpayers to use 10-digit personal identification
numbers (PIN) when they electronically file Forms 940, 941, 944, and 941-SS.
IMPORTANT
An EFIN is required to e-file tax returns. If you already have an
EFIN, you still must update your Form 8633 (line 4) to be able to
e-file 94X series tax returns. Call 866-255-0654 (option 1, 3) to
update your Form 8633.
To apply for a business taxpayer 10-digit PIN, complete and transmit the application.
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