E-file Authorization for Employment Tax Returns
Form 8879-EMP               For the period beginning                       , 20           , and ending                   , 20       .
(Rev. December 2023)                          For use with Form 940, 941, 943, 944, and 945 series returns.                               OMB No. 1545-0967
Department of the Treasury                            Don’t send to the IRS. Keep for your records.
Internal Revenue Service                       Go to www.irs.gov/Form8879EMP for the latest information.
Name (as shown on the employment tax return)                                                               Employer identification number (EIN)

Part I         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   , or5c  , 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.
1 a    Form 940 check here     .     .          b.   Total payments to all employees (Form 940, line 3) .        .     . .    1b 
       (all 940 series)                         c.   Balance due (Form 940, line 14)  .           .  .  .  . .   .     . .    1c 
2 a    Form 941 check here     .     .          b.   Wages, tips, and other compensation (Form 941, line 2; or 
       (all 941 series)                              Form 941-X, line 6, column 1)  .       .     .  .  .  . .   .     . .    2b 
                                                c.   Balance due    (Form 941, line 14; or Form 941-X, line 27 (if
                                                     more than zero))    .   .    .     . . .     .  .  .  . .   .     . .    2c 
3 a    Form 943 check here     .     .          b.   Wages  subject  to  social  security  tax      (Form  943,  line  2;  or 
       (all 943 series)                              Form 943-X, line 6, column 1)        . .     .  .  .  . .   .     . .    3b 
                                                c.   Balance  due  (Form  943,  line  15;  or  Form  943-X,  line  25  (if 
                                                     more than zero))    .   .    .     . . .     .  .  .  . .   .     . .    3c 
4 a    Form 944 check here     .     .          b.   Wages, tips, and other compensation (Form 944, line 1)            . .    4b 
       (including Form 944 (sp))                c.   Balance due (Form 944, line 11)        .     .  .  .  . .   .     . .    4c 
5a     Form 945 check here     .     .          b.   Federal  income  tax  withheld       (Form  945,  line  1;  or  Form 
       (all 945 series)                              945-X, line 3, column 1) .         . . .     .  .  .  . .   .     . .    5b 
                                                c.   Balance due (Form 945, line 5; or Form 945-X, line 5 (if more 
                                                     than zero)) .   .   .   .    .     . . .     .  .  .  . .   .     . .    5c 
Part II        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, ( ) theb  
reason for any delay in processing the return or refund, and ( )cthe 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                                                                        to enter this PIN                             as the signature
                                                 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                                     Print your name and title                                                   Date 

Part III       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)

Form 8879-EMP (Rev. 12-2023)                                                                                                   Page 2 

Future Developments                                               • Return the completed Form 8879-EMP to the ERO. The 
                                                                  acceptable delivery methods include hand delivery, U.S. mail, 
For the latest information about developments related to Form     private delivery service, email, Internet website, and fax.
8879-EMP and its instructions, such as legislation enacted after 
they were published, go towww.irs.gov/Form8879EMP.                Note: The return won’t be transmitted to the IRS until the ERO 
                                                                  receives the signed Form 8879-EMP. 
What’s New
                                                                  Important Notes for EROs 
Beginning sometime in 2024, the IRS expects to make filing an 
amended employment tax return on Forms 940, 941-X, 943-X,         • Don’t send Form 8879-EMP to the IRS unless requested to do 
and 945-X available as part of Modernized e-File (MeF). Monitor   so. Retain the completed Form 8879-EMP for 4 years from the 
IRS.gov for more information on availability.                     return due date or IRS received date, whichever is later. 
                                                                  • Enter the taxpayer’s PIN on the input screen only if the  
Purpose of Form                                                   taxpayer has authorized you to do so. 
Use Form 8879-EMP if you and the electronic return originator     • Provide the taxpayer with a copy of the signed Form  
(ERO) want to use a personal identification number (PIN) to       8879-EMP upon request. 
electronically sign an electronic original or amended 
employment tax return.                                            • Provide the taxpayer with a corrected copy of Form 8879-EMP 
                                                                  if changes are made to the return (for example, based on the 
   If applicable, Form 8879-EMP is also used to authorize an      taxpayer’s review). 
electronic funds withdrawal. If you don’t use Form 8879-EMP to 
sign the return, you must use Form 8453-EMP, E-file               • See Pub. 4163, Modernized e-File (MeF) Information for  
Declaration for Employment Tax Returns. For more information,     Authorized IRS e-file Providers for Business Returns. 
see the Form 8453-EMP instructions. 
                                                                  Paperwork Reduction Act Notice. We ask for the information 
   Don’t send this form to the IRS. The ERO must retain Form      on Form 8879-EMP to carry out the Internal Revenue laws of the 
8879-EMP.                                                         United States. You’re required to give us the information. We 
                                                                  need it to ensure that you’re complying with these laws and to 
ERO Responsibilities                                              allow us to figure and collect the right amount of tax. 
The ERO has the following responsibilities.                       You’re not required to provide the information requested on a 
• Enter the name and employer identification number as shown      form that is subject to the Paperwork Reduction Act unless the 
on the employment tax return.                                     form displays a valid OMB control number. Books or records 
• Complete Part I by checking the box for the type of return      relating to a form or its instructions must be retained as long as 
being filed and entering the amounts from the return being filed. their contents may become material in the administration of any 
Zeros should only be entered if the return contains zeros.        Internal Revenue law. Generally, tax returns and return 
Otherwise, if the line on the return is blank, leave the          information are confidential, as required by Internal Revenue 
corresponding line in Part I blank.                               Code section 6103. 
• Enter on the authorization line in Part II the ERO firm name    The time needed to complete this form will vary depending  
(not the name of the individual preparing the return) if the ERO  on individual circumstances. The estimated average time is: 
is authorized to enter the taxpayer’s PIN.                        Recordkeeping       . . . .     .   . . .   . .  . 2 hr., 37 min.
• Give the taxpayer Form 8879-EMP for completion and review.      Learning about the law   
The acceptable delivery methods include hand delivery, U.S.       or the form  . .    . . . .     .   . . .   . .  . .    .  6 min.
mail, private delivery service, email, Internet website, and fax. Preparing the form    . . .     .   . . .   . .  . .    . 9  min. 
• Complete Part III, including a signature and date.              If you have comments concerning the accuracy of these time 
          Form 8879-EMP must be completed and signed              estimates or suggestions for making Form 8879-EMP simpler, 
          before the electronic return is transmitted (or         we would be happy to hear from you. You can send us 
▲!        released for transmission).                             comments from www.irs.gov/FormComments. Or you can send 
CAUTION                                                           your comments to Internal Revenue Service, Tax Forms and 
                                                                  Publications Division, 1111 Constitution Ave. NW, IR-6526, 
Taxpayer’s Responsibilities                                       Washington, DC 20224. Don’t send Form 8879-EMP to this 
The taxpayer has the following responsibilities.                  address. Instead, keep it for your records. 
• 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.