IRS employment tax form EMS system is being retired

The Legacy (EMS) System for employment tax returns will be permanently retired in December 2015. November 30, 2015 will be the last day any employment tax (Form 94x) forms will be accepted in Legacy (with acknowledgements being retrievable through December 4, 2015). In addition, in order to ensure the migration to 94x MeF proceeds in a smooth and orderly fashion, the IRS is requesting that the industry adhere to the following requirements and deadlines:

• Reporting Agents and other transmitters who filed 5,000 or more employment tax returns during Processing Year 2014 should complete their migration and process all second quarter returns (due date July 31, 2015) through MeF.

• By the second quarter all current and prior quarterly returns should be submitted through MeF. The IRS is putting in place parameters that will allow the IRS to restrict returns submitted through the Legacy system for Filing Season 2015 to ensure the MeF migration requirement is met. The IRS believed that this is a reasonable and measured step to take at this time to ensure MeF’s ultimate success.

• For Reporting Agents and other transmitters who filed less than 5,000 employment tax returns the IRS is requesting that the migration be completed and all 3rd quarter (due date October 31, 2015) and prior quarterly returns be processed through MeF.

If there are significant issues preventing the transmitting of all employment tax returns for the third quarter (due October 31, 2015) through MeF exclusively, contact the IRS through the MeF Mailbox (MeFmailbox@irs.gov) with a detailed explanation.

Please note the other important deadlines below relating to the retirement of the Legacy Employment Tax e-File System: (1) September 15, 2015 Form 94x Online PIN Registration closes end-of-year cutover and migration activities; (2) September 30, 2015 will be the last day that Business Acceptance Testing (BATS) for Legacy will be available; and (3) January 2016 (specific date to be announced) Form 94x Online PIN Registration Re-opens. (IRS SBSE communication, July 28, 2015; IRS Pub. 4164, Modernized e-File (MEF) Guide for Software Developers and Transmitters, (Rev. 4-2015); 94x Modernized e-File (MEF) Migration Update.)

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