Form 8453-EMP Employment Tax Declaration for an IRS e-file Return

Form

8879-EMP

(Rev. February 2017)
Department of the Treasury
Internal Revenue Service

IRS e-file Signature Authorization for Forms 940, 940-PR,
941, 941-PR, 941-SS, 943, 943-PR, 944, and 945
, 20

For the period beginning
▶ Information

, 20

, and ending

▶ Don't send to the IRS. Keep for your records.
about Form 8879-EMP and its instructions is at www.irs.gov/form8879emp.

Employer identification number

Name (as shown on Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945)

Part I

OMB No. 1545-0967

.

Type of Return and Return Information (Whole dollars only)

Check the box for the return that you'll file using this Form 8879-EMP. Enter the amounts from the applicable lines of the return. If any of the
applicable lines on the return are blank, leave line 1b, 1c, 2b, 2c, 3b, 3c, 4b, 4c, 5b, or 5c, whichever is applicable, blank (don't enter -0-).
However, if you entered -0- on the return, enter -0- on the applicable line. Complete a separate Form 8879-EMP for each return.

1a
2a

3a

Form 940 check here ▶
(all 940 series)
Form 941 check here ▶
(all 941 series)

4a

Form 943 check here ▶
(all 943 series)
Form 944 check here ▶

5a

Form 945 check here ▶

Part II

b. Total payments to all employees (Form 940, Part 2, line 3)
c. Balance due (Form 940, Part 4, line 14) . . . . . .
b. Total taxes after adjustments and credits (Form 941, Part
1, line 12)

c.
b.
c.
b.
c.
b.
c.

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1b
1c

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2b
2c
3b
3c
4b
4c
5b
5c

Balance due (Form 941, Part 1, line 14) . . . . . .
Total wages subject to social security tax (Form 943, line 2)
Balance due (Form 943, line 15) . . . . . . . .
Wages, tips, and other compensation (Form 944, Part 1, line 1)
Balance due (Form 944, Part 1, line 11) . . . . . .
Total taxes (Form 945, line 3) . . . . . . . . .
Balance due (Form 945, line 5) . . . . . . . . .

Taxpayer Declaration and Signature Authorization

Under penalties of perjury, I declare that I have an approved role (as identified in the instructions for the employment tax return) within the
company listed above and that I've examined a copy of the electronic return and accompanying schedules and statements for the period
shown above and to the best of my knowledge and belief, they're true, correct, and complete. I further declare that the amounts in Part I
above are the amounts shown on the copy of the electronic return. I consent to allow the electronic return originator (ERO), transmitter, or
intermediate service provider to send the return to the IRS and to receive from the IRS (a) an acknowledgement of receipt or reason for
rejection of the transmission, (b) the reason for any delay in processing the return or refund, and (c) the date of any refund. If applicable, I
authorize the U.S. Treasury and its designated Financial Agent to initiate an electronic funds withdrawal (direct debit) entry to the financial
institution account indicated in the tax preparation software for payment of the federal taxes owed on this return, and the financial institution
to debit the entry to this account. To revoke a payment, I must contact the U.S. Treasury Financial Agent at 1-888-353-4537 no later than 2
business days before the payment (settlement) date. I also authorize the financial institutions involved in the processing of the electronic
payment of taxes to receive confidential information necessary to answer inquiries and resolve issues related to the payment. I've selected a
personal identification number (PIN) as the signature for the electronic return and, if applicable, the consent to electronic funds withdrawal.
Taxpayer's PIN: check one box only
I authorize

to enter this PIN
ERO firm name

as the signature
don't enter all zeros

on the electronically filed return.
I'll enter a PIN as the signature on the electronically filed tax return. Check this box only if you are entering a PIN and the return is
filed using the Practitioner PIN method. The ERO must complete Part III below.

▶

▶

▶
Taxpayer's signature

Part III

Print your name and title

Date

Certification and Authentication

ERO's EFIN/PIN. Enter your six-digit EFIN followed by your five-digit self-selected PIN.
don't enter all zeros

I certify that the above numeric entry is my PIN, which is my signature on the electronically filed return for the taxpayer indicated above. I
confirm that I am submitting this return in accordance with the requirements of Pub. 3112, IRS e-file Application and Participation, and Pub.
4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns.

ERO's signature ▶

Date ▶

ERO Must Retain This Form — See Instructions
Don't Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions.

Cat. No. 62874U

Form 8879-EMP (Rev. 2-2017)

Form 8879-EMP (Rev. 2-2017)

Future Developments
For the latest information about developments related to Form
8879-EMP and its instructions, such as legislation enacted after
they were published, go to www.irs.gov/form8879emp.

Purpose of Form
Use Form 8879-EMP if you and the electronic return originator
(ERO) want to use a personal identification number (PIN) to
electronically sign an electronic employment tax return.
If applicable, Form 8879-EMP is also used to authorize an
electronic funds withdrawal. If you don't use Form 8879-EMP to
sign the return, you must use Form 8453-EMP, Employment Tax
Declaration for an IRS e-file Return. For more information, see
the Form 8453-EMP instructions.
Don't send this form to the IRS. The ERO must retain Form
8879-EMP.

ERO Responsibilities
The ERO will:
• Enter the name and employer identification number as shown
on Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944,
or 945.
• Complete Part I by checking the box for the type of return
being filed and entering the amounts from the return being filed.
Zeros should only be entered if the return contains zeros.
Otherwise, if the line on the return is blank, leave the
corresponding line in Part I blank.
• Enter on the authorization line in Part II the ERO firm name
(not the name of the individual preparing the return) if the ERO
is authorized to enter the taxpayer's PIN.
• Give the taxpayer Form 8879-EMP for completion and review.
The acceptable delivery methods include hand delivery, U.S.
mail, private delivery service, email, Internet website, and fax.
• Complete Part III, including a signature and date.

!
▲
CAUTION

Form 8879-EMP must be completed and signed
before the electronic return is transmitted (or
released for transmission).

Taxpayer's Responsibilities
The taxpayer filing Form 940, 940-PR, 941, 941-PR, 941-SS,
943, 943-PR, 944, or 945 has the following responsibilities.
• Verify the type of return being filed in Part I.
• Verify the accuracy of the return.
• Check the appropriate box in Part II to either authorize the
ERO to enter your PIN or to choose to enter it in person.
• Indicate or verify the PIN when authorizing the ERO to enter it
(the PIN must be five numbers other than all zeros).
• Sign, date, and print your name and title in Part II.

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2

• Return the completed Form 8879-EMP to the ERO. The
acceptable delivery methods include hand delivery, U.S. mail,
private delivery service, email, Internet website, and fax.
Note: The return won't be transmitted to the IRS until the ERO
receives the signed Form 8879-EMP.

Important Notes for EROs
• Don't send Form 8879-EMP to the IRS unless requested to do
so. Retain the completed Form 8879-EMP for 4 years from the
return due date or IRS received date, whichever is later.
• Enter the taxpayer's PIN on the input screen only if the
taxpayer has authorized you to do so.
• Provide the taxpayer with a copy of the signed Form 8879EMP upon request.
• Provide the taxpayer with a corrected copy of Form 8879-EMP
if changes are made to the return (for example, based on the
taxpayer's review).
• See Pub. 4163, Modernized e-File (MeF) Information for
Authorized IRS e-file Providers for Business Returns.
Paperwork Reduction Act Notice. We ask for the information
on Form 8879-EMP to carry out the Internal Revenue laws of the
United States. You're required to give us the information. We
need it to ensure that you're complying with these laws and to
allow us to figure and collect the right amount of tax.
You're not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law. Generally, tax returns and return
information are confidential, as required by Internal Revenue
Code section 6103.
The time needed to complete this form will vary depending
on individual circumstances. The estimated average time is:
Recordkeeping

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. 2 hr., 37 min.

Learning about the law
or the form . . . . .

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. 6 min.

Preparing the form

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. 9 min.

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If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 8879-EMP simpler,
we would be happy to hear from you. You can send us
comments from www.irs.gov/formspubs. Click on More
Information and then click on Give us feedback. Or you can
send your comments to Internal Revenue Service, Tax Forms
and Publications Division, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Don't send Form 8879-EMP to this
address. Instead, keep it for your records.