Form 940, and 940-PR Employer's Federal Unemployment (FUTA) tax return, Form 941, 941-PR, and 941-SS Employer's Quarterly Federal Tax Return, Form 943, and 943-PR Employer’s Annual tax return for Agricultural Employees, Form 944, Employer's Annual Federal Tax Return, and Form 945, Annual Return of withheld Federal Income Tax. Modernized e-File (MeF) for employment taxes MeF for employment taxes is available for authorized IRS e-file providers known as reporting agents, software developers, transmitters, Electronic Return Originators (EROs), 94x on-line filing providers and 94x on-line e-filers (IRS authorized signers) who want to participate in the electronic filing programs for 94x forms family. Modernized e-File (MeF) for employment taxes - Frequently asked questions Information for authorized e-file providers and employers who want to electronically file their employment tax returns. Employment tax e-file providers and partners Visit the approved IRS e-file for business providers page where you will link to companies who provide e-file services for employment taxes. Electronic payment options Electronic Federal Tax Payment System (EFTPS). Free from the U.S. Treasury. Make all of your federal tax payments including federal tax deposits (FTDs), installment agreement and estimated tax payments using EFTPS -- securely, online or by phone. Electronic payment options for businesses and individuals. Convenient Electronic Funds Withdrawal (EFW), and credit card payment options. Modernized e-File (MeF) for employment taxes Modernized e-File (MeF) Program information