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Generally, employers who withhold income taxes, Social Security taxes, and Medicare taxes from employees wages need to file Form 941. This includes businesses that pay wages to employees and have a tax liability of $1,000 or more for Social Security, Medicare, and income taxes in a calendar quarter.
Note: Electronic Return Originators must use Form 8879-EMP, IRS e-file Signature Authorization for Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945 to electronically sign employment tax returns.
A reporting agent is an accounting service, franchiser, bank, or person who complies with IRS Revenue Procedures 96-17 and is authorized to electronically sign and file a Form 940/941 on behalf of a taxpayer. This authorization is begun with the submission of Form 8655, either by the client or the reporting agent.
Paid Preparers Using Only Form 941 must be Form 941 must be signed by a duly authorized agent of the taxpayer if a valid power of attorney has been filed. If the form is prepared by the paid preparer, enter their information such as name, signature, address, PTIN, and contact number.
If you use a paid preparer to complete Form 941, the paid preparer must complete and sign the paid preparers section of the form.
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The fastest way to file Form 941 is through the federal e-File system. Business taxpayers can access e-File through most tax preparation software for small businesses.
When you file your individual tax return electronically, you must electronically sign the tax return with a personal identification number (PIN) using the self-select PIN or the practitioner PIN method.
To authorize a reporting agent to sign and file paper Forms 940 and 941 on the employers behalf, an employer must provide the IRS with a Form 2848, Power of Attorney and Declaration of Representative.

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