8879-EMP IRS e-file Signature Authorization for Forms 940, 940-PR

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Form

8879-EMP

E-file Authorization for Employment Tax Returns
, 20

For the period beginning

, 20

, and ending

OMB No. 1545-0967

For use with Form 940, 941, 943, 944, and 945 series returns.
Don’t send to the IRS. Keep for your records.
Go to www.irs.gov/Form8879EMP for the latest information.

(Rev. December 2023)
Department of the Treasury
Internal Revenue Service

Employer identification number (EIN)

Name (as shown on the employment tax return)

Part I

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TREASURY/IRS
AND OMB USE
ONLY DRAFT
July 11, 2023
DO NOT FILE
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

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

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1b
1c

b. Total payments to all employees (Form 940, line 3) . . . .
c. Balance due (Form 940, line 14) . . . . . . . . .
b. Wages, tips, and other compensation (Form 941, line 2; or
Form 941-X, line 6, column 1) .

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2b

c. Balance due (Form 941, line 14; or Form 941-X, line 27 (if
more than zero))

3a

Form 943 check here
(all 943 series)

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2c

b. Wages subject to social security tax (Form 943, line 2; or
Form 943-X, line 6, column 1)

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3b

c. Balance due (Form 943, line 15; or Form 943-X, line 25 (if
more than zero))

4a
5a

Form 944 check here . .
(including Form 944 (sp))
Form 945 check here . .
(all 945 series)

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3c
4b
4c

b. Wages, tips, and other compensation (Form 944, line 1) . .
c. Balance due (Form 944, line 11) . . . . . . . . .
b. Federal income tax withheld (Form 945, line 1; or Form
945-X, line 3, column 1) .

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5b

c. Balance due (Form 945, line 5; or Form 945-X, line 5 (if more
than zero))

Part II

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5c

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 original or amended employment tax 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 acknowledgment 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 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

as the signature

to enter this PIN
ERO firm name

Don’t enter all zeros

on the electronically filed original or amended employment tax return.
I’ll enter a PIN as the signature on the electronically filed original or amended employment 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

Date

Print your name and title

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 original or amended employment tax 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 &
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. 12-2023)

Page 2

Form 8879-EMP (Rev. 12-2023)

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.

What’s New

• 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.

TREASURY/IRS
AND OMB USE
ONLY DRAFT
July 11, 2023
DO NOT FILE

Beginning sometime in 2024, the IRS expects to make filing an
amended employment tax return on Forms 940, 941-X, 943-X,
and 945-X available as part of Modernized e-File (MeF). Monitor
IRS.gov for more information on availability.

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.

Purpose of Form

• Enter the taxpayer’s PIN on the input screen only if the
taxpayer has authorized you to do so.

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 original or amended
employment tax return.

• Provide the taxpayer with a copy of the signed Form
8879-EMP upon request.

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, E-file
Declaration for Employment Tax Returns. 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 has the following responsibilities.

• 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.

• 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.

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.

• 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.

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.

• 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.

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

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Preparing the form

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. 9 min.

• Enter the name and employer identification number as shown
on the employment tax return.

• Complete Part III, including a signature and date.

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CAUTION

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

Taxpayer’s Responsibilities
The taxpayer 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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6 min.

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/FormComments. 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.