94x Filer Types

TaxBandits API accommodates all IRS-recognized filer types for 94x forms. Filing requirements—including which forms can be filed and which signature method applies—differ by filer type.

Below is a comprehensive reference for each supported type.

Table of Contents:

• Payroll Providers / Reporting Agents (RAs)
• Software Providers
• Employers (Self-Preparers)
• CPAs (Certified Public Accountants)
• EROs (Electronic Return Originators)
• Paid Preparers
• CPEOs (Certified Professional Employer Organizations)
• PEOs (Professional Employer Organizations)
• Section 3504 Agents

Payroll Providers / Reporting Agents (RAs)

Payroll software providers who obtain Form 8655 authorization from their clients may operate as Reporting Agents, allowing them to file returns and make payments on their behalf. By integrating the TaxBandits API into their application, they can manage the entire 94x filing lifecycle within their own platform while acting as the authorized filer under IRS guidelines.

Reporting Agents must hold Form 8655 authorizations from each client and submit them to the IRS to receive an RA PIN.

Account Setup

Before you begin filing, you must complete your account setup in the TaxBandits retail (UI) application.

1. Log in at https://secure.taxbandits.com/login using the same credentials as your developer console
2. Navigate to Tax Professional Information from the 9-dot menu, and set the filer type as Reporting Agent
3. Provide the required details such as firm name, EIN, address, contact details, and RA-PIN

Applicable Forms

Form 941, 941 (SP), 940, 940 (SP), 943, 943 (SP), and 944.

Signature Options

You must use one of the following signature methods. The corresponding SignatureType must be set when creating the return.

SignatureType	How it works
REPORTING_AGENT	Provide your 5-digit RA-PIN in PIN under ReportingAgentPIN during form creation.
ONLINE_SIGN_PIN	Your client's 10-digit PIN must be provided in PIN under OnlineSignaturePIN during form creation.
FORM_8453_EMP	After preparing the return, TaxBandits generates Form 8453-EMP. This form must be reviewed and signed by both the taxpayer (your client) and the reporting agent (you) before the return is transmitted. See how

Software Providers

Software providers that offer 94x form preparation, reporting, document management, or compliance workflows can integrate the TaxBandits API to enable end users to e-file directly from within their application.

This is the most common integration model, where the platform facilitates filing but does not act as the authorized signer.

Applicable Forms

Form 941, 941 (SP), 940, 940 (SP), 943, 943 (SP), and 944.

Signature Options

Your clients can use either of the following signature methods. Based on the method selected, the corresponding SignatureType must be set when creating the return.

SignatureType	How it works
FORM_8453_EMP	After the return is prepared, TaxBandits generates Form 8453-EMP. The client must review and sign this form before transmission. See how
ONLINE_SIGN_PIN	Your client's 10-digit PIN must be provided in PIN under OnlineSignaturePIN during form creation.

Employers (Self-Preparers)

Employers who file their own 94x employment tax returns can integrate the TaxBandits API to prepare, sign, and transmit forms directly from their internal systems or applications.

Applicable Forms

Form 941, 941 (SP), 940, 940 (SP), 943, 943 (SP), and 944.

Signature Options

You can use either of the following signature methods. Based on the method selected, the corresponding SignatureType must be set when creating the return.

SignatureType	How it works
FORM_8453_EMP	After the return is prepared, TaxBandits generates Form 8453-EMP. You must review and sign this form before transmission. See how
ONLINE_SIGN_PIN	Your 10-digit PIN must be provided in PIN under OnlineSignaturePIN during form creation. This PIN is assigned by the IRS. If you don't have one, you can apply for free using the TaxBandits API. See how

CPAs (Certified Public Accountants)

CPAs are authorized individuals or entities who prepare tax returns and make tax payments on behalf of other individuals or businesses.

Account Setup

Before you begin filing, you must complete your account setup in the TaxBandits retail (UI) application.

1. Log in at https://secure.taxbandits.com/login using the same credentials as your developer console
2. Navigate to Tax Professional Information from the 9-dot menu, and set the filer type as Paid Preparer
3. Provide the required details such as firm name, EIN, address, contact details, and PTIN

Applicable Forms

Form 941, 941 (SP), 940, 940 (SP), 943, 943 (SP), and 944.

Signature Options

You must use the following signature method. The corresponding SignatureType must be set when creating the return.

SignatureType	How it works
FORM_8453_EMP	After preparing the return, TaxBandits generates Form 8453-EMP. This form must be reviewed and signed by both the taxpayer (your client) and the CPA (you) before the return is transmitted. See how

EROs (Electronic Return Originators)

EROs are entities authorized by the IRS to originate the electronic submission of tax forms on behalf of taxpayers. They operate within the IRS e-file framework using an EFIN and are responsible for maintaining signed authorization records.

Account Setup

Before you begin filing, you must complete your account setup in the TaxBandits retail (UI) application.

1. Log in at https://secure.taxbandits.com/login using the same credentials as your developer console
2. Navigate to Tax Professional Information from the 9-dot menu, and set the filer type as ERO
3. Provide the required details such as firm name, EIN, address, contact details, EFIN, and 5-digit self-select PIN
4. You must also attach a copy of your IRS EFIN Letter or the IRS e-file Application Summary from the IRS E-Services account

Applicable Forms

Form 941, 941 (SP), 940, 940 (SP), 943, 943 (SP), and 944.

Signature Options

You must use the following signature method. The corresponding SignatureType must be set when creating the return.

SignatureType	How it works
ERO	After preparing the return, TaxBandits generates Form 8879-EMP. You must share this form with the taxpayer (your client) and obtain their signature, along with their PIN. This PIN must be provided in TaxPayerPIN when creating your 94x form. See how

Paid Preparers

Paid preparers are IRS-authorized filers who hold a PTIN (Preparer Tax Identification Number) and prepare and submit tax forms for clients.

Account Setup

Before you begin filing, you must complete your account setup in the TaxBandits retail (UI) application.

1. Log in at https://secure.taxbandits.com/login using the same credentials as your developer console
2. Navigate to Tax Professional Information from the 9-dot menu, and set the filer type as Paid Preparer
3. Provide the required details such as firm name, EIN, address, contact details, and PTIN

Applicable Forms

Form 941, 941 (SP), 940, 940 (SP), 943, 943 (SP), and 944.

Signature Options

You must use the following signature method. The corresponding SignatureType must be set when creating the return.

SignatureType	How it works
FORM_8453_EMP	After preparing the return, TaxBandits generates Form 8453-EMP. This form must be reviewed and signed by both the taxpayer (your client) and the paid preparer (you) before the return is transmitted. See how

CPEOs (Certified Professional Employer Organizations)

CPEOs are IRS-certified entities authorized to file aggregate employment tax returns on behalf of multiple client employers. They report wages and taxes under a certified framework using Schedule R and assume responsibility for employment tax compliance.

Account Setup

Before you begin filing, you must complete your account setup in the TaxBandits retail (UI) application.

1. Log in at https://secure.taxbandits.com/login using the same credentials as your developer console
2. Navigate to Tax Professional Information from the 9-dot menu, and set the filer type as CPEO
3. Provide the required details such as firm name, EIN, address, and contact details

Applicable Forms

941 Schedule R, 940 Schedule R

For each Schedule R you create, TaxBandits will automatically generate the corresponding aggregate 941/940 form.

Signature Options

You can use either of the following signature methods. Based on the method selected, the corresponding SignatureType must be set when creating the return.

SignatureType	How it works
FORM_8453_EMP	After the return is prepared, TaxBandits generates Form 8453-EMP. You must review and sign this form before transmission. See how
ONLINE_SIGN_PIN	Your 10-digit PIN must be provided in PIN under OnlineSignaturePIN during form creation.

PEOs (Professional Employer Organizations)

PEOs are authorized entities that co-employ workers and submit aggregate returns for multiple client businesses. They file aggregate returns covering multiple clients using Schedule R and handle compliance as part of the co-employment arrangement.

Account Setup

Before you begin filing, you must complete your account setup in the TaxBandits retail (UI) application.

1. Log in at https://secure.taxbandits.com/login using the same credentials as your developer console
2. Navigate to Tax Professional Information from the 9-dot menu, and set the filer type as PEO
3. Provide the required details such as firm name, EIN, address, and contact details

Applicable Forms

941 Schedule R, 940 Schedule R

For each Schedule R you create, TaxBandits will automatically generate the corresponding aggregate 941/940 form.

Signature Options

You can use either of the following signature methods. Based on the method selected, the corresponding SignatureType must be set when creating the return.

SignatureType	How it works
FORM_8453_EMP	After the return is prepared, TaxBandits generates Form 8453-EMP. You must review and sign this form before transmission. See how
ONLINE_SIGN_PIN	Your 10-digit PIN must be provided in PIN under OnlineSignaturePIN during form creation.

Section 3504 Agents

Section 3504 Agents act on behalf of multiple employers to file aggregate employment tax returns. They file a single aggregate return using their own EIN for each period, covering all employers they represent.

Account Setup

Before you begin filing, you must complete your account setup in the TaxBandits retail (UI) application.

1. Log in at https://secure.taxbandits.com/login using the same credentials as your developer console
2. Navigate to Tax Professional Information from the 9-dot menu, and set the filer type as Section 3504 Agent
3. Provide the required details such as firm name, EIN, address, and contact details

Applicable Forms

941 Schedule R, 940 Schedule R

For each Schedule R you create, TaxBandits will automatically generate the corresponding aggregate 941/940 form.

Signature Options

You can use either of the following signature methods. Based on the method selected, the corresponding SignatureType must be set when creating the return.

SignatureType	How it works
FORM_8453_EMP	After the return is prepared, TaxBandits generates Form 8453-EMP. You must review and sign this form before transmission. See how
ONLINE_SIGN_PIN	Your 10-digit PIN must be provided in PIN under OnlineSignaturePIN during form creation.