Accountants who e-file federal employment tax forms (941, 943, or 944) for their clients should e-file these forms as reporting agents using their own credentials (EFIN and 5-digit reporting agent PIN), not the e-filing credentials of their clients.
Important: The reporting agent designation is not the same as a third-party designee, and the reporting agent PIN is not the same as the third-party designee PIN.
To participate in the IRS e-file program and e-file as a reporting agent, you need to:
Submit Form 8655, Reporting Agent Authorization, for each client for whom you want to e-file. (This establishes you as a reporting agent.
Submit Form 8633, Application to Participate in the IRS e-file Program, if you have not already done so. (This gets you an EFIN (Electronic Filers Identification Number) and an associated 5-digit PIN.)
QuickBooks Enhanced Payroll for Accountants supports e-filing by reporting agents. To change your filing method to e-file as a reporting agent:
From the File Tax Forms section of the Payroll Center, choose Related Form Activities > Edit Filing Methods.
In the Payroll Setup interview on the Federal Forms Filing Method page, select Filing as Accountant as Reporting Agent and E-File as the Filing Method.
When you process federal tax forms for your clients, use the Reporting Agent versions provided in QuickBooks.
For more information on the IRS e-file Program for reporting agents, click here.