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                               IRS e-file Signature Authorization for Forms 940, 940-PR, 
Form 8879-EMP                       941, 941-PR, 941-SS, 943, 943-PR, 944, and 945
(October 2013)             For the period beginning                     , 20         , and ending                  , 20    .           OMB No. 1545-0967
Department of the Treasury                        ▶Do not send to the IRS. Keep for your records.
Internal Revenue Service     ▶Information about Form 8879-EMP and its instructions is at          www.irs.gov/form8879emp.
Name (as shown on Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, or 945)                      Employer identification number

Part I         Type of Return and Return Information (Whole dollars only)
Check the box for the return that you will 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 (do not 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, Part 2, line 3)          1b 
         (all 940 series)                   c.      Balance due (Form 940, Part 4, line 14)  .    .     . . .    .      1c 
2 a      Form 941 check here    ▶           b.      Total taxes after adjustments (Form 941, Part 1, line 10)  . .      2b 
         (all 941 series)                   c.      Balance due (Form 941, Part 1, line 12 (line 14 for the fourth 
                                                    quarter of 2013)) . .    .     . . . .  .     .     . . .    .      2c 
3 a      Form 943 check here  ▶             b.      Total wages subject to social security tax (Form 943, line 2)       3b 
         (all 943 series)                   c.      Balance due (Form 943, line 15)    . .  .     .     . . .    .      3c 
4 a      Form 944 check here  ▶             b.      Wages, tips, and other compensation (Form 944, Part 1, line 1)      4b 
                                            c.      Balance due (Form 944, Part 1, line 11) .     .     . . .    .      4c 
5a       Form 945 check here  ▶             b.      Total taxes (Form 945, line 3)   . . .  .     .     . . .    .      5b 
                                            c.      Balance due (Form 945, line 5) .   . .  .     .     . . .    .      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 have 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 are 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 have 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                                                        do not enter all zeros
         on the electronically filed return.
         I will 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                                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.
                                                                                                                   do not 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, Pub. 4163, 
Modernized e-File (MeF) Information for Authorized IRS    e-file Providers for Business Returns, and Pub. 3823, Employment Tax e-file System 
Implementation and User Guide.

ERO’s signature ▶                                                                                 Date ▶

                                          ERO Must Retain This Form — See Instructions  
                               Do Not Submit This Form to the IRS Unless Requested To Do So
For Paperwork Reduction Act Notice, see instructions.                                Cat. No. 62874U                       Form 8879-EMP (10-2013)



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Form 8879-EMP (10-2013)                                                                                                        Page  2 
Future Developments                                               • Return the completed Form 8879-EMP to the ERO by hand  
                                                                  delivery, U.S. mail, private delivery service, or fax. 
For the latest information about developments related to Form 
8879-EMP and its instructions, such as legislation enacted after  Note. The return will not be transmitted to the IRS until the  ERO 
they were published, go to www.irs.gov/form8879emp.               receives the signed Form 8879-EMP. 
Purpose of Form                                                   Important Notes for EROs 
Use Form 8879-EMP if you and the electronic return originator     • Do not send Form 8879-EMP to the IRS unless requested to 
(ERO) want to use a personal identification number (PIN) to       do so. Retain the completed Form 8879-EMP for 4 years from 
electronically sign an electronic employment tax return.          the return due date or IRS received date, whichever is later. 
If applicable, Form 8879-EMP is also used to authorize an         • Enter the taxpayer’s PIN on the input screen only if the  
electronic funds withdrawal. If you do not use Form 8879-EMP      taxpayer has authorized you to do so. 
to sign the return, you must use Form 8453-EMP, Employment        • Provide the taxpayer with a copy of the signed Form 8879-
Tax Declaration for an IRS e-file Return. For more information,   EMP upon request. 
see the Form 8453-EMP instructions.                               • Provide the taxpayer with a corrected copy of Form 8879-EMP 
Do not send this form to the IRS. The ERO must retain             if changes are made to the return (for example, based on the 
Form 8879-EMP.                                                    taxpayer’s review). 
ERO Responsibilities                                              • See Pub. 4163, Modernized e-File (MeF) Information for  
                                                                  Authorized IRS e-file Providers for Business Returns. 
The ERO will: 
• Enter the name and employer identification number as shown      Paperwork Reduction Act Notice. We ask for the information 
on Form 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944,       on Form 8879-EMP to carry out the Internal Revenue laws of the 
or 945.                                                           United States. You are required to give us the information. We 
• Complete Part I by checking the box for the type of return      need it to ensure that you are complying with these laws and to 
being filed and entering the amounts from the return being filed. allow us to figure and collect the right amount of tax. 
Zeros should only be entered if the return contains zeros.        You are not required to provide the information requested on 
Otherwise, if the line on the return is blank, leave the          a form that is subject to the Paperwork Reduction Act unless 
corresponding line in Part I blank.                               the form displays a valid OMB control number. Books or 
• Enter on the authorization line in Part II the ERO firm name    records relating to a form or its instructions must be retained as 
(not the name of the individual preparing the return) if the ERO  long as their contents may become material in the 
is authorized to enter the taxpayer’s PIN.                        administration of any Internal Revenue law. Generally, tax 
                                                                  returns and return information are confidential, as required by 
• Give the taxpayer Form 8879-EMP for completion and review.      Internal Revenue Code section 6103. 
This can be done by hand delivery, U.S. mail, private delivery 
service, email, or Internet website.                              The time needed to complete this form will vary depending  
                                                                  on individual circumstances. The estimated average time is: 
• Complete Part III, including a signature and date. 
                                                                  Recordkeeping       . .   .  . . .  .    .  .   . . 2 hr., 37 min. 
        Form 8879-EMP must be completed and signed   
        before the electronic return is transmitted (or           Learning about the law   
!      released for transmission).                               or the form  . .    . .   .  . . .  .    .  .   . .    .  .  6 min. 
CAUTION                                                           Preparing the form    .   .  . . .  .    .  .   . .    .  . 9  min. 
Taxpayer’s Responsibilities                                       If you have comments concerning the accuracy of these time 
                                                                  estimates or suggestions for making Form 8879-EMP simpler, 
The taxpayer filing Form 940, 940-PR, 941, 941-PR, 941-SS,        we would be happy to hear from you. You can send us 
943, 943-PR, 944, or 945 has the following responsibilities.      comments from www.irs.gov/formspubs. Click on More 
• Verify the type of return being filed in Part I.                Information and then click on Comment on Tax Forms and 
                                                                  Publications. Or you can send your comments to Internal 
• Verify the accuracy of the return.                              Revenue Service, Tax Forms and Publications Division, 1111 
• Check the appropriate box in Part II to either authorize the    Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not 
ERO to enter your PIN or to choose to enter it in person.         send Form 8879-EMP to this address. Instead, keep it for your 
• Indicate or verify the PIN when authorizing the ERO to enter it records. 
(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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