Large employers can now e-file employment tax returns

Employers who meet the definition of “large employers” now have the option to e-file their employment tax returns (e.g., Forms 940, 941) without the need for a third party. These large employers are generally required to e-file other returns, such as Form 1120. To do this, they use Form 8453 for the signature, electronically attach it to their tax return, and use their e-file software to file. Similarly, they may now e-file their employment tax returns. Simply use Form 8453-EMP, Employment Tax Declaration for an IRS E-file Return, for the signature, and electronically attach it to the employment tax return. Then e-file it using the same software used to electronically file other tax returns. The option is available now, so large employers may use it to e-file their third quarter employment tax returns due in October. Find more information and the definition of a large employers in Section 5 of Pub 4163, Modernized e-File (MeF) Information for Authorized IRS e-File Providers for Business Returns. (IRS e-News for Payroll Professionals, Issue Number: 2018-8, September 20, 2018.)

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