Signature Methods for 94x Forms

Before any 94x return can be transmitted to the IRS, the IRS requires an authorized signature. The appropriate signature method depends on your filer type and whether you are filing for your own business or on behalf of a client.

Table of Contents:

• Form 8453-EMP
• Form 8879-EMP
• RA PIN
• Online Signature PIN

Form 8453-EMP

Form 8453-EMP is an IRS form that can be used as a signature authorization for e-filing employment tax returns on behalf of clients.

Once the 94x return is created, TaxBandits automatically generates Form 8453-EMP based on the return information. The generated form can be retrieved using the DownloadForm8453EMP endpoint for manual signature, or sent for e-signature using the RequestByEmail or RequestByUrl methods.

Who can use it: Business Owners CPAs Paid Preparers Software Providers Aggregate Filers

• Business Owners: Used when filing a 94x return for their own business. They must sign Form 8453-EMP to authorize TaxBandits to e-file the return on their behalf.

• CPAs and Paid Preparers: Both the taxpayer (client) and the preparer must sign this form before filing on behalf of a client.

• Software Providers: Used when filing on behalf of a client whose Online Signature PIN is not available. The software provider can retrieve Form 8453-EMP, present it to the client for signature, add the preparer's signature, and upload the completed form to TaxBandits.

• 3504 Agents, CPEOs, and PEOs: When filing aggregate returns under their own EIN, they sign the 8453-EMP themselves to authorize TaxBandits to file on their behalf.

API Workflow

Manual Signature

E-Signature

After creating the 94x return, follow these steps: Call DownloadForm8453EMP with the RecordId to download the generated 8453-EMP form. Share the downloaded form with your client (the taxpayer) to obtain their handwritten signature. Add the preparer's signature. Then, upload the completed, signed PDF back using UploadForm8453EMP.

TaxBandits provides three e-signature endpoints for Form 8453-EMP: Form8453EMP/RequestByEmail — Sends an e-sign request to the client via email. Form8453EMP/RequestByURLPayer — Returns a secure, embeddable URL for the client to e-sign the form directly within your software or portal. Form8453EMP/RequestByURLPreparer — Returns a secure URL for the preparer or an authorized team member to e-sign the preparer section of the form after the client has signed.

If you’re filing for your own business, you can add your signature as the taxpayer—paid preparer section is not required.

Online Signature PIN

The Online Signature PIN is a 10-digit PIN issued by the IRS directly to the employer or aggregate filer. It serves as the taxpayer's electronic authorization to file 94x returns.

Requesting a New PIN

TaxBandits API includes an Online94xPinRequest endpoint, allowing you to submit IRS Online Signature PIN requests programmatically for your clients or your own business. Learn more

Who can use it: Business Owners Software Providers Aggregate Filers

• Business Owners: Used when filing a 94x return for their own business.
• Software Providers: May collect the client's IRS-issued 10-digit PIN and submit it in place of Form 8453-EMP.
• Aggregate Filers (3504 Agents, CPEOs, PEOs): Use their own PIN when filing Schedule R returns under their own EIN.

API Workflow

While creating your 94x form:

• Set SignatureType to "ONLINE_SIGN_PIN"
• Provide the 10-digit PIN in the PIN field under OnlineSignaturePIN

Form 8879-EMP

Form 8879-EMP is an IRS authorization form that allows an Electronic Return Originator (ERO) to e-file 94x returns on behalf of a taxpayer. Both the taxpayer (client) and the ERO must sign the form before filing. However, this form is not transmitted to the IRS and is retained for records.

Who can use it: EROs (Electronic Return Originators)

API Workflow

• Call DownloadForm8879EMP with the RecordId to retrieve the generated 8879-EMP.
• Share with the client for their signature, then retain the signed form in your records.
• While creating your 94x form:
  • Set SignatureType to "ERO"
  • Provide the taxpayer's 5-digit PIN from Form 8879-EMP Part II in the PIN field under TaxPayerPIN

Once the form is signed, you can retain it for your records—you're not required to submit it to the IRS.

RA PIN (Reporting Agent PIN)

The RA PIN is a 5-digit number assigned by the IRS to authorized Reporting Agents. It represents the agent's authorization to file and make deposits on behalf of client employers.

Who can use it: Reporting Agents

Reporting Agents must hold valid Form 8655 authorizations from each client and have submitted these to the IRS to receive an RA PIN.

API Workflow

While creating your 94x form:

• Set SignatureType to "REPORTING_AGENT"
• Provide the 5-digit RA PIN in the PIN field under ReportingAgentPIN

Other Signature Options

Reporting Agents may also use the Online Signature PIN or Form 8453-EMP, if applicable.

Signature Type Comparison

Signature Type	Applicable Filer Types	Filed with the IRS?	API Configuration
Form 8453-EMP	CPA, Paid Preparer, Software Provider, 3504 Agent, CPEO	Yes	SignatureType: "FORM_8453_EMP"
Form 8879-EMP	ERO	No (retained for records)	SignatureType: "ERO"; TaxPayerPIN, PIN
Online Signature PIN	Software Provider, 3504 Agent, CPEO, PEO (own EIN)	N/A (inline)	OnlineSignaturePIN, PIN
RA PIN	Reporting Agent	N/A (inline)	SignatureType: "REPORTING_AGENT"; ReportingAgentPIN, PIN