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.

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

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

The Form 8849does 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.

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).

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

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

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.

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.

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.

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

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).

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

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

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.

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

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).

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

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

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.

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

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).

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

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

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/.

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.

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

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).

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.

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:

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.

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

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).

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.

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 can be filed to request an extension of time to file for the following returns:

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

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:

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.

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.

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.

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

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

Employees will provide assistance to the following:

Employees will answer the following type of inquiries:

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.

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.

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

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).

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:

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.

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.

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

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

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

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

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

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

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

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.

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.

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.

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

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.

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.

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

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

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.

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.

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).

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

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."

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

Advise Electronic Return Originators (EROs) of the following:

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.

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

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.

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.

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 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.

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.

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:

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.

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:

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.

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.

The following Provider Options are assigned an EFIN:

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:

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.

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).

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:

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.

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.

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

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:

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.

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.

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.

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.

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.

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.

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.

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

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

Click on SEARCH (Another Dynamic screen displays).

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

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.

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

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

Access the next report to print, as follows:

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

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.

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.

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

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

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.

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

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.

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

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

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

Complete the following when sending out the first letter:

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

If the letter is returned undeliverable, complete the following:

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

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

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

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

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

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

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.

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.

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

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.

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.

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.

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.

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.

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:

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

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.

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

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.

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.

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.

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.

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

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

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.

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.

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

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

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:

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:

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:

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.

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.

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.

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.

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

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.

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.

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:

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.

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.

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.

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

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.

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.

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

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:

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

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

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.

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:

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:

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

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

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: