Publication 3823 (Rev. 9 2014) P3823

User Manual: 3823

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2014

For
Authorized
IRS e-file
Providers

Publication 3823 (Rev. 9-2014) Catalog number 32077F Department of the Treasury Internal Revenue Service www.irs.gov

Employment Tax

e-file System
Implementation and User Guide

2014

Publication 3823
INTERNAL REVENUE SERVICE
ELECTRONIC TAX ADMINISTRATION

THE IRS MISSION
Provide America’s taxpayers top quality service by helping them understand and meet
their tax responsibilities, and by applying the tax law with integrity and fairness to all.

i

TABLE OF CONTENTS
THE IRS MISSION ......................................................................................................................... I
TABLE OF CONTENTS ................................................................................................................ II
LIST OF FIGURES ...................................................................................................................... IV
LIST OF TABLES .......................................................................................................................... V
1.0

INTRODUCTION TO 94X EMPLOYMENT TAX E-FILE SYSTEM .........................1
1.1
Publication Upgrades ...............................................................................................2
1.2
Communications ......................................................................................................2
1.3
Transition Operations ...............................................................................................3

2.0

94X E-FILE PROGRAM ADMINISTRATION..................................................................4
2.1
Legal and Administrative Guidelines ....................................................................4
2.2 Participation in 94x e-file and OnLine e-Filer Programs .....................................4
2.2.1 94x e-file Program Method ........................................................................4
2.2.2 94x OnLine e-Filer Program Method.........................................................5
2.3 Who Can Participate in 94x Programs .......................................................................5
2.3.1 94x Aggregate Return e-Filer Participants ..................................................5
2.3.2 94x OnLine e-Filer Participants ................................................................6
2.3.3 Authorized Signer of the Business Entity .................................................6
2.3.4 Acceptable Contact(s) for 94x as IRS Authorized Signer........................7
2.3.5 PIN Registration Processing Rules ..........................................................10
2.3.6 Rules for 94x OnLine e-Filers ..................................................................10
2.4
94x e-file and 94x OnLine e-Filer Program Customer Roles ........................... 11
2.4.1 Software Developers .................................................................................. 11
2.4.2 Transmitters .............................................................................................. 11
2.4.3 Reporting Agents ....................................................................................... 11
2.4.4 Electronic Return Originators (EROs) ................................................... 11
2.4.5 94x OnLine Filing Provider .....................................................................12
2.4.6 94x OnLine e-Filer ....................................................................................12
2.5 Responsibilities of 94x Electronic Filers .................................................................13
2.5.1 General .......................................................................................................13
2.5.2 Requirements for Electronic Filing of Forms 940/941/944 .................13
2.5.3 Penalty for Failure to Timely File a Return ................................................15
2.5.4 Authorized Signer and Userid/Password Responsibilities ............................15

3.0

IRS E-FILE APPLICATION AND 94X PIN REGISTRATION .........................................16
3.1
E-File Application for Participation in the IRS e-file Program .............................17
3.1.2 Reporting Agent IRS e-file Application Process Requirements...........17
3.1.3 Revising the Agent’s List ...........................................................................18
3.1.4 Software Developer IRS e-file Applications..............................................18
3.1.5 Due Dates for Software Developer IRS e-file Applications .....................18
3.1.6 Transmitter IRS e-file Application ............................................................18
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3.2 94x OnLine e-Filer PIN Registration Process (Authorized Signer) ............................19
3.2.1 Compromised 94x OnLine e-Filer PIN and Other Issues ...................20
3.2.2 Authorized Signer Changes ....................................................................20
3.3 Communications Testing Procedures ....................................................................21
3.4 Assurance Testing Procedures...............................................................................21
3.4.1 Assurance Testing Requirements .............................................................21
3.4.2 Pre-Validation of XML Data ......................................................................22
3.4.3 Test Transmissions .....................................................................................22
4.0 IRS E-FILE APPLICATION AND 94X PIN REGISTRATION ...........................................22
4.1 Acceptance into IRS e-file .......................................................................................23
4.2 IRS e-file Application and 94x PIN Registration – Rejection .................................24
5.0

XML SCHEMA AND VERSION CONTROL ....................................................................25
5.1 Schema Conventions ..................................................................................................25
5.2 Schema Location........................................................................................................25
5.3 Version Control ..........................................................................................................25

6.0

BUILDING XML TRANSMISSION FILES .....................................................................26
6.1
A Guide to Creating PIN Registration Transmission Files ....................................49

7.0 VALIDATION CRITERIA – BUSINESS RULES & ERROR CONDITIONS ......................65
7.1
Business Rule & Error Condition Matrix ..............................................................65
8.0

ACKNOWLEDGEMENT FILES .......................................................................................79
8.1
A Guide to Creating 94x Acknowledgement Files ................................................79
8.2
Acknowledgement File Construction ....................................................................79

APPENDIX A FORMS & SCHEDULES ACCEPTED ELECTRONICALLY ..........................92
APPENDIX B NAME CONTROL CONVENTIONS ...........................................................95
APPENDIX C STREET ABBREVIATIONS .........................................................................106
APPENDIX D POSTAL SERVICE STATE ABBREVIATIONS & ZIP CODE
RANGES .........................................................................................................................109
APPENDIX E GLOSSARY OF TERMS ............................................................................... 113
APPENDIX F 94X XML SCHEMA SAMPLES .................................................................. 115

iii

LIST OF FIGURES
Figure 6-1 Open xsd schema and Generate Sample File ...............................................................28
Figure 6-2 Open xsd schema and Generate Sample File ...............................................................29
Figure 6-3 Select a Root Element – Origin Headers......................................................................31
Figure 6-4 Select a Root Element – Return Data ...........................................................................35
Figure 6-5 Open Message/efile Message – DTD/Schema – Generate Sample XML file .............50
Figure 6-6 Select a Root Element–Origin Header .........................................................................51
Figure 6-7 Select a Root Element – Origin Headers......................................................................53
Figure 6-8 Select a Root Element – Find Data ..............................................................................57
Figure 8-1 Open Message/efile Message – DTD/Schema – Generate Sample XML File.......80
Figure 8-2 Select a Root Element – Acknowledgement Action ................................................81
Figure 8-3 Generate Sample XML File – Attributes and Elements ........................................81

iv

LIST OF TABLES
Table 3-1. Reference Revenue Procedures for Other Applications .........................................16
Table 3-2. Due Dates for Software Developer Applications .........................................................18
Table 3-3 Test File Due Date for Each Filing Quarter ..............................................................21
Table 4.1 Identification Items by Type ..........................................................................................23
Table 7-2 Business Rule and Error Condition Matrix ...................................................................65

v

1.0 INTRODUCTION TO 94X EMPLOYMENT TAX E-FILE SYSTEM
The Employment Tax e-file System is used to receive and process 94x (944, 941 and 940)
Family of Tax Returns electronically. Participants must apply to participate.
All approved 94x e-file participants must comply with the provisions of this publication and all
other applicable revenue procedures, publications and notices governing IRS e-file.
Employers are responsible to ensure that their tax returns are filed timely and deposits and
payments are made when due, even if the employer contracts with a third party. The employer
remains liable if the third party fails to perform a required action.
Publication 3823 provides the 94x e-file Program Criteria, and Legal and Administrative
Guidelines for filing 94x e-file returns.
Publication 3823 contains the Form 94x electronic filing instructions, procedural guidelines
and validation criteria for the Employment Tax e-file System. Form 94x returns received
through this system must be transmitted in an eXtensible Mark-up Language (XML) format.
Publication 3823 is available electronically at www.irs.gov on the 94x XML Developers’
Forum web page. Simply search under the 94x XML Developer’ Forum – Employment Tax
e-file System.

2014 Accepted Forms, Schedules, and Attachments














Form 941
Form 941PR
Form 941SS
Form 940
Form 940PR
Form 944
Form 941 Schedule B
Form 941PR Anexo B
Schedule D (Form 941)
Schedule R (Form 941) and (Form 940)
Schedule A (Form 940)
PIN Registration
Payment Record

Formatted 94x XML return files will be transmitted electronically via the IRS Electronic
Management System (EMS), located at the Enterprise Computing Center in Memphis, Tennessee
(ECC-MEM).
Formatted 94x PIN Registration files will be transmitted electronically via EMS at ECC-MEM .

NOTE: Amended Returns (Forms 940, 941-X and 944-X) are not accepted electronically.

2014 Payment Options
The Employment Tax e-file System provides convenient, safe, and secure methods for paying
taxes for IRS e-file participants as follows:


Authorize an Electronic Funds Withdrawal (EFW),



Authorize use of a credit or debit card



Enroll in the U.S. Treasury’s Electronic Federal Tax Payment System (EFTPS)®.

The EFW and EFTPS options are free!
For additional information research under e-file payment options on the IRS web site at
www.irs.gov

1.1

Publication Upgrades

If information in this publication changes between its’ annual revision, change page(s) will be
issued. Any information that is changed, added, or deleted in this publication will be posted to
the IRS Web Site, under the 94x XML Developers’ Forum – Employment Tax e-file System,
and will be communicated to current and potential partners via the communications method
outlined below.

1.2

Communications

The following communication vehicle will be used to distribute information and updates to
Employment Tax e-file System Partners:


QuickAlerts – The Quick Alerts system allows IRS e-file Software Developers, Reporting
Agents, Electronic Return Originators (EROs) and Transmitters to receive important news
and information about the IRS e-file programs, urgent messages and information from the
IRS e-file Submission Processing and Computing Centers, and notices of upcoming seminars
and conferences. Quick Alerts lets you decide how you want to receive your messages (e.g.,
fax, e-mail, phone, cell phone). You must sign up to gain access through the IRS Web Site at
www.irs.gov Search for Subscribe to Quick Alerts.

2

1.3

Transition Operations

The Employment Tax e-file System was designed to replace all previous electronic filing options
available for returns in the 940, 941 and 944 programs.
Employment Tax Returns can now be filed through the Modernized e-File (MeF) System. MeF
will accept Forms 940, 940-PR, 941, 941-PR, 941-SS, 943, 943-PR, 944, and 945.
The following MeF publications are available for the 94x MeF program and are found on the
MeF User Guides and Publications page on IRS.gov: Publication 4163, MeF Information for
Authorized e-Filed Providers for Business Returns, Publication 4164, MeF Guide for Software
Developers and Transmitter, Publication 5078, MeF Test Package and the MeF Submission
Composition Guide.

3

2.0

94X E-FILE PROGRAM ADMINISTRATION

2.1

Legal and Administrative Guidelines

All Employment Tax e-file System participants must adhere to all rules and regulations as set
forth in the following documents, as applicable:


Publication 3823, Employment Tax e-file System Implementation and User Guide



Publication 15 (Circular E), Employer’s Tax Guide



Revenue Procedure 2007-40, Authorized IRS e-file Provider Responsibilities (This
Revenue Procedure combines the rules governing IRS e-file)



Publication 3112, IRS e-file Application and Participation



Revenue Procedure 2012-32, Requirements for Completing and Submitting Form



Publication 1474, Technical Specification Guide for Reporting Agent Authorization

8655, Reporting Agent Authorization
and Federal Tax Depositors

These revenue procedures and publications provide legal and administrative guidelines for
participation in the 94x e-file and 94x OnLine e-Filer Programs. Additional responsibilities
and guidelines may be provided in postings to the IRS web site at www.irs.gov . Click on
Businesses then click the Employment Taxes link.
When the guidance provided in this Publication 3823 differs from procedures outlined in the
above referenced revenue procedures follow this publication as your guide.

2.2

Participation in 94x e-file and OnLine e-Filer Programs

Two Methods of e-Filing 94x Returns
There are only two methods to electronically file 94x Family of Tax Returns. All employers
with a 94x filing requirement who choose to file electronic 94x returns must apply. To
participate in either the 94x e-file Program or the 94x OnLine e-Filer Program, follow one of the
two methods below:

2.2.1 94x e-file Program Method
Become a Reporting Agent, and receive a 5 digit PIN to sign 94x e-file returns transmitted via
the Employment Tax e-file System. Potential e-file participants that use the 94x e-file Program

4

select the Reporting Agent provider option on their IRS e-file Application. Applications can be
completed on-line after first registering for e-Services.
Authorized Reporting Agents prepare, sign and e-file all 94x Family of Returns for
his/her clients. For complete guidelines refer to Publication 3112 and Revenue Procedure 200740.

2.2.2

94x OnLine e-Filer Program Method

Become a 94x OnLine e-Filer, also known as the IRS Authorized Signer and sign using a 10
digit PIN to e-file your own 94x Family of Returns.

2.3

Who Can Participate in 94x Programs

Businesses and organizations that have employees and a liability to file employment and
unemployment tax returns and a desire to file returns electronically, can apply to participate in
IRS e-file.
NOTE: 94x Legacy will no longer accept testing for new software developers to e-file
returns. This will not affect current software developers for 94x Legacy testing.
New software developers are to use Modernized e-File (MeF) when testing.

2.3.1 94x Aggregate Return e-Filer Participants
Agents approved by the Internal Revenue Service to file Schedule R (Form 941 and 940),
Allocation Schedule for Aggregate Form 941/940 filers are defined by Section 3504 of the
Internal Revenue Code. The general procedures for designating an agent and reporting and
filing as an agent are set forth in Rev. Proc 70-6, 1970-1C.B. 420.
The Schedule R (Form 941 and 940) is filed electronically via the Employment Tax e-file
System. To be eligible to file the Schedule R (Form 941 and 940) the Form 2678,
Employer/Payer Appointment of Agent, is required to be mailed to the applicable address listed
on the instructions for approval before the Schedule R (Form 941 and 940) can be filed.
Once the application for Form 2678 has been approved the agent must file one 941 and 940
return for each tax period, using the agent’s own Employer Identification Number (EIN)
regardless of the number of employers for whom the agent acts. The agent must maintain
records that will disclose the full wages paid for each of his clients, as reported on the Schedule
R.
An Agent may:


Elect to perform all of the agent tasks himself, or

5



Enter a contract with a third party, such as a Reporting Agent or certified public
accountant.

All agents, employers, and payers are liable for filing all returns and making all tax deposits and
payments while the Form 2678 appointment is in effect.
To file the Schedule R (Form 941 and 940) Aggregate return electronically, the approved agent
must decide which of the following Customer Roles to use to sign and transmit the return:


Apply to become a Reporting Agent and use the 5-digit PIN to sign e-file returns for your
clients



Apply for a 94x On-line 10 digit PIN, used to sign your own returns.

The agent can choose from the Authorized IRS e-File Provider options listed in Section 2.4,
Customer Roles and Responsibilities.

2.3.2 94x OnLine e-Filer Participants
Employers that want to sign and file their own 94x family of returns electronically must
complete the 94x PIN Registration Process to become a participant in the 94x OnLine e-Filer
Program.
Use IRS Approved Commercial-Off-the-Shelf (COTS) software to complete the 94x On-Line
PIN Registration Process. IRS Approved (COTS) software is made available through an
Authorized IRS Online Filing Provider who provides software that can be downloaded from
an Internet site and prepared Off-line, or through an Online Internet site.
Once the PIN Registration is completed and approved, the applicant will become a 94x OnLine
e-Filer Participant also referred to as the IRS Authorized Signer.
The IRS Authorized Signer will receive a 10 digit PIN used to sign electronically filed 94x
returns through the IRS Approved COTS software through a designated Transmitter that will
batch, bundle, and transmit files to the IRS.
The designated Third Party Transmitter sends the returns to the Service for processing via
Employment Tax e-file System.
Complete guidelines are referenced in Publication 3823, under Section 2.4, 94x e-file and 94x
OnLine e-Filer Customer Roles.

2.3.3 Authorized Signer of the Business Entity
The signature provisions for electronically filed Forms 94x (944, 941 and 940) are defined in this
section. Employers with a 94x filing requirement must decide how to file electronic returns and

6

who will be the authorized signer of the return. Only a Principal for the business or organization
can apply to become the IRS Authorized Signer and participate in the 94x OnLine e-Filer
Program.
This method is not acceptable for tax professionals. Form 8655 Reporting Agent Authorization,
gives the tax professional authority to sign the client’s return with their Reporting Agent’s 5 digit
PIN, NOT the OnLine e-filer’s assigned 10 digit PIN. The OnLine e-filer’s 10 digit PIN is not to
be shared; therefore, if the tax professional enters the client’s 10 digit PIN on their behalf, they
are doing so without a signed authorization.
The Authorized Signer acts for the entity in legal and/or tax matters and is held liable for filing
all 94x returns and making all 94x tax deposits and payments, adhering to all rules and
regulations as set forth in this Publication 3823, Publication 15 (Circular E), Employer’s Tax
Guide and Revenue Procedures 2007-40.
An Authorized signer of the Business Entity must complete the 94x OnLine PIN Registration
Process 45 days in advance of the return due date, to allow time to timely file returns as required.

2.3.4 Acceptable Contact(s) for 94x as IRS Authorized Signer
The IRS Authorized Signer for Forms 94x (944, 941, 944) should be a Principal for the
business or organization represented, as follows:
If 94x Filing Requirement and Type of Return is:

Then Acceptable
Contact(s) as IRS
Authorized
Signer for 94x efile returns is:

Form 1065/Form 1065B (Partnership Returns)

Partner
LLC
Member Limited
Partner General
Partner Member
President
Manager

Partner with 5% or more interest in a partnership or person authorized to act in legal and or
tax matters (Forms 1065/1065B)

Managing Member
Owner (See Form
1065 instructions)
Tax Matter Partner
(TMP) (See Form
1065 instructions)

7

Form 1120 ( Family of Returns)

President
Vice President
Treasurer

(Corporate Returns)

Assistant Treasurer
Tax Officer
Chief Accounting
Officer (CAO)
Chief Executive
Officer (CEO)
Chief Financial
Officer (CFO)
Chief Operating
Officer
Corporate
Treasurer
Corporate
Secretary/Secretary
Secretary
Treasurer
Member
* Any Corporate
Officer

Form 990 (Family of Returns)

Chief Executive
Officer (CEO)
President

(Exempt Organization Returns)

Vice President
Treasurer
Assistant Treasurer
Tax Officer
Chief Accounting
Officer
Receiver
Chief Operating
Officer
Trustee

8

Chief Financial
Officer
Executive
Director/Director
Chairman
Executive
Administrator/
Administrator

*Any Corporate
Officer

Leader of a
religious
organization
(Pastor, assistant
to religious
leader, Reverend,
Priest, Minister,
Rabbi, etc.)
(Church Only)
Chairman
Secretary
Director of
Taxation
Director of
Personnel

Form 1041 (Estates and Trusts Tax Returns)

Administrator
Executor
Trustee
Fiduciary (See
Form 1041
instructions)

Form 941

o

Owner
Sole Proprietor
Fiduciary (Form

9

941 instructions)
*

Forms 1040 Schedule C and Schedule SE

Sole
Proprietor/Owner

(Sole Proprietor for a Sole proprietorship)
Sole Member
Member

* Anyone that is legally authorized to act for or bind the organization.
NOTE: If dual titles are present and one of them appears on the above matrix, the
application should be accepted.

2.3.5 PIN Registration Processing Rules
The IRS will send the PIN to the IRS Authorized Signer via U.S. Mail within 7 – 10 days, after
the PIN Registration Process is completed. Allow 45 days for the PIN Registration Process to
complete.
IRS can not activate the PIN until the signed Statement of Receipt has been returned back,
acknowledging that the PIN was received by the signer of the PIN Registration. The statement of
Receipt should be returned within 10 days.
The Service has prescribed in Publication 3823 (94x electronic filing instructions) that an
electronically filed Form 94x is signed by the entry of the IRS Authorized Signer’s PIN. The
IRS Authorized Signer is allowed to electronically file the 94x Family of Returns designated on
the 94x PIN Registration Record, through a designated Transmitter that will batch, bundle, and
transmit files to the IRS.

2.3.6 Rules for 94x OnLine e-Filers
Adhere to IRS provided host of information on the services of Authorized IRS e-file Providers
and IRS e-file products available to assist in making e-file decisions.
IRS Approved COTS software should only be used by the IRS Authorized Signer referenced on
the PIN Registration, as the business signer.
94x OnLine e-Filers cannot send returns directly to the Service therefore must determine what
types of services are needed by their business.
Review the 94x e-file Program Customer Roles referenced below in Section 2.4., for information
on the services of other Authorized IRS e-file Providers that may be needed, when ready to file
returns electronically.

10

Approved 94x OnLine e-Filers are only allowed submission of 5 returns a year, using the IRS
Approved COTS software.
Approved 94x OnLine e-Filers can not file bulk returns or e-file returns for other businesses.
Review the additional governing rules and regulations for information you need to know,
regarding the roles and responsibilities of Authorized IRS e-file Providers:

2.4



Revenue Procedure 2007-40, Authorized IRS e-file Provider Responsibilities



Publication 3112, IRS e-file Application and Participation

94x e-file and 94x OnLine e-Filer Program Customer Roles

2.4.1 Software Developers
A Software Developer develops software for the purposes of formatting electronic return
information according to publications issued by the IRS that set forth electronic return
specifications and record layouts or tax returns.

2.4.2 Transmitters
A Transmitter is a firm, organization, or individual that receives returns and 94x PIN
Registrations electronically, from clients, reformats the data (if necessary), batches them with
returns or electronic 94x PIN Registrations from other clients, and then transmits the data to the
IRS. A Transmitter does not have signature authority for the taxpayers that it services.
Transmitters are identified with an Electronic Transmitter Identification Number (ETIN).

2.4.3 Reporting Agents
A Reporting Agent is an accounting service, franchiser, bank, or other entity that complies with
Rev. Proc. 2012-32, IRB 2012-34, and is authorized to prepare and electronically file Forms 940,
941, and 944 for a taxpayer. Reporting Agents sign all of the electronic returns they file with a 5digit PIN signature. The Reporting Agent PIN is issued through the IRS e-file Application
Process as a result of selecting Reporting Agent as a provider option on the application.
Reporting Agents may transmit their own returns, or may use the services of a third party
transmitter.

2.4.4 Electronic Return Originators (EROs)
An Electronic Return Originator (ERO) is any entity that "originates" the electronic submission
of tax returns to the IRS. The ERO is identified by an Electronic Filing Identification Number
(EFIN). An ERO does not originate its own employment tax returns (Form 94x family); a third
party provider must be used for this purpose.

11

An ERO does not have signature authority and should not be issued a PIN to sign an OnLine
Employment Tax Return as the signer for the employer. If the ERO applied for multiple roles,
indicating on his IRS e-File Application that he wants to be a Reporting Agent then and only
then will he be granted signature authority for the client and tax periods referenced on his Form
8655 submitted to IRS for processing.

2.4.5 94x OnLine Filing Provider
A 94x OnLine Filing Provider allows taxpayers to self-prepare returns by entering return data
directly into commercially available IRS approved software. This software can be downloaded
from an Internet site and prepared Off-line, or through an On-line Internet site.

2.4.6 94x OnLine e-Filer
The employer’s authorized signer must apply to become a 94x OnLine e-Filer. Once approved,
he must sign the returns using the 10 digit PIN received from the Service. The PIN should not be
disclosed to anyone. PINs are confidential.
The 94x OnLine e-Filer is an Authorized Signer that electronically files Forms 94x for his
business through a designated Transmitter that will batch, bundle, and transmit files to the IRS,
using IRS Approved Commercial Off-the-Shelf (COTS) software.

12

2.5

Responsibilities of 94x Electronic Filers

All IRS e-file participants must adhere to the electronic filing requirements set forth in Revenue
Procedure 2007-40, Authorized IRS e-file Provider Responsibilities, as applicable. Additionally,
adhering to the guidelines referenced in this Publication 3823 and other published resources
referenced in Section 2.1, Legal and Administrative Guidelines, are required. This section
provides specific responsibilities of the 94x electronic filers.

2.5.1 General
94x OnLine e-Filers and Reporting Agents, as applicable, must retain the following material
for four years after the due date of the return, unless otherwise notified by the IRS:




a complete copy of the electronically filed Forms 940/941/944
a copy of the Service’s acknowledgement of receipt of the return
a copy of each Form 8655, Reporting Agent Authorization

An Authorized IRS e-file Provider that is a Reporting Agent or Transmitter, as applicable,
must:


Provide the taxpayer a copy of the taxpayer’s electronically filed Forms 940/941/944 (this
information may be provided on a replica of an official form or in any other format that
provides all of the return information and references the line numbers of the official form);



Advise the taxpayer to retain a copy of the return and any supporting material;



Inform the taxpayer of the Submission Processing Campus that processes the taxpayer’s
returns;



Provide the taxpayer, upon request, with the date the return was transmitted to the Service
and the date the Service acknowledged receipt of the taxpayer’s return.

2.5.2

Requirements for Electronic Filing of Forms 940/941/944

94x OnLine e-Filers and Reporting Agents must ensure that current electronic Forms
940/941/944 are filed on or before the due date of the return.
An electronic filer that is a Transmitter must ensure that electronic Forms 940/941/944 are
transmitted to the Service by the later of:


Three days after receipt of the return



Or, the due date of the return without regard to extensions

13

The due dates prescribed for filing paper Forms 940/941/944 with the Service also apply to
returns filed under the Form 940/941/944 e-file Programs, as follows:
Forms 940/944 are due on January 31st
following the year for which the return is
made.

Form 940/944 for which all tax deposits were
made when due for the period may be filed by
the 10th day of the month following the due
date.
Note: When filing Forms 940 and 944
electronically, you may only file a current
year return.

Forms 941 are due on or before the last day of
the first calendar month following the period
for which the return is made.

Form 941 for which all tax deposits were made
when due for the quarter may be filed by the
10th day of the month following the due date.
Note: When filing Form 941 electronically,
you may only file the current quarter and
the previous four quarters.

An Accepted Return
An electronically filed return is not considered filed until it has been acknowledged as accepted
for processing by the Service. If an electronically filed return is transmitted to the Service on or
before the due date, the return will be deemed timely.
A Rejected Return
An electronic transmission that causes a processing interruption may not be accepted. A
Reporting Agent will be asked to resubmit the return(s). If the transmission is acknowledged as
rejected by the Service, the Reporting Agent should correct the error(s) and retransmit the
return(s) on the same calendar day. If the Reporting Agent chooses not to have the previously
rejected returns retransmitted, or if the return still cannot be accepted for processing, a paper
return must be filed by the later of: (1) the due date of the return; or (2) within five calendar days
of the rejection or notice that the return cannot be retransmitted, with an explanation of why the
return is being filed after the due date.
If a processing interruption occurs due to an electronic transmission, and the Transmitter cannot
promptly correct any transmission error that cause the electronic transmission to reject, then the
Transmitter must take reasonable steps within 24 hours of receiving the rejection to inform the
94x OnLine e-Filer that the return has not been filed. When the Transmitter advises the 94x
OnLine e-Filer that the return has not been filed, the Transmitter must provide the 94x OnLine eFiler with the reject code(s), and the sequence number of each reject code(s).
If the 94x OnLine e-Filer chooses not to have the electronic portion of the return corrected and
transmitted to the Service, or if the electronic portion of the return cannot be accepted for

14

processing by the Service, the 94x On-Line e-Filer must file a paper return by the later of: (1) the
due date of the return; or (2) within five calendar days of the rejection or notice that the return
cannot be retransmitted, with an explanation of why the return is being filed after the due date.
Acknowledgement File
Within two days of the transmission, a Transmitter must retrieve the acknowledgement file in
which the Service states whether it accepts or rejects the returns; match the acknowledgement
file to the original transmission file and send the 94x OnLine e-Filer either an acceptance notice
or a rejection notice. If the Transmitter does not receive an acknowledgement of acceptance
within two work days of the transmission or receives an acknowledgement for a return that was
not transmitted on the designated transmission, the Transmitter should immediately contact the
IRS e-help Desk at 1 (866) 255-0654.
Software Developer
A Software Developer must promptly correct any software errors that may cause, or causes, an
electronic return to be rejected; promptly distribute any such software correction(s); and, ensure
any software package that will be used to transmit returns from multiple Electronic Filers that are
Reporting Agents has the capability of combining these returns into one Service transmission
file.

2.5.3 Penalty for Failure to Timely File a Return
Section 6651(a)(1) of the Internal Revenue Code provides that for each month (or part thereof) a
return is not filed when required, there is a penalty of 5 percent of the unpaid tax not to exceed
25 percent, absent reasonable cause. A taxpayer does not establish reasonable cause simply by
engaging a competent Electronic Filer to file the taxpayer’s return. However, if the Electronic
Filer has reasonable cause under Section 6651(a) for failing to file the taxpayer’s return, the
taxpayer will also have reasonable cause for that failure, and the failure-to-file penalty will be
abated.

2.5.4 Authorized Signer and Userid/Password Responsibilities
2.5.4.1 94x Signature Requirements
This publication provides complete guidelines and program criteria for employers who are
allowed to file his returns through the Employment Tax e-file System. All 94x returns must be
signed electronically.
There are two Authorized Signer options available to Employment Tax e-file System
participants, as follows:
Option 1 - Reporting Agent PIN

15

Reporting Agents are issued a 5 Digit PIN to sign 94x returns for their clients. Reporting Agents
sign all of the electronic returns they file with a single 5-digit PIN signature. Reporting Agents
are issued their 5-digit PIN through the Third Party Data Store (TPDS) during the e-file
application process, as a result of selecting Reporting Agent as a provider option.
*Note Special Option for Electronic Return Originator (ERO):
If the ERO applied for multiple roles, indicating on his IRS e-file Application that he
wants to be a Reporting Agent then and only then will he be granted signature authority
for the client and tax periods referenced on his Form 8655, submitted for processing.
An ERO that applied, using Form 8655, to become a Reporting Agent, will receive an
IRS issued Reporting Agent 5-digit PIN, once the application is processed. This PIN is
used by the ERO/RA to sign returns for his clients.
Option 2 - 94x OnLine e-Filer PIN
94x OnLine e-Filer (Authorized Signer) is issued a 10 Digit PIN to sign his/her own 94x
returns On-Line. The Authorized Signer must sign their own returns via the approved software
and should not disclose the PIN to anyone. PINs are confidential.
Employers who want to sign and file their own Forms 94x, electronically, must complete the 94x
PIN Registration Process, as an Authorized Signer for their business or organization. For
details, see Section 2.3 under Authorized Signer should be a Principal for the business or
organization.
The 10-digit PIN is issued by the Electronic Management System (EMS) Customer Data Base
(CDB) to the IRS Authorized Signer to sign the 94x returns, once the approval process is
completed.

3.0

IRS E-FILE APPLICATION AND 94X PIN REGISTRATION

Application Issue
An IRS e-file Application may not be used to include a request to make FTD payments and
submit FTD information to the Service electronically. Instead, an Applicant interested in
participating in these programs should submit the appropriate Application in accordance with the
following revenue procedure:
Table 3-1. Reference Revenue Procedures for Other Applications
Rev. Proc.
97-33

Subject
Electronic transmission of FTDs

16

3.1

E-File Application for Participation in the IRS e-file Program

Prospective participants must complete and submit an IRS e-file application to participate in the
IRS e-file Program. Complete the IRS e-file application on-line after registering for e-Services
on the IRS web site at www.irs.gov. Additional guidance can be found in Publication 3112,
IRS e-file Application and Participation which can also be downloaded on the IRS web site.
Follow the instructions provided in Publication 3112 to complete your application.
NOTE: 94x Legacy will no longer accept testing for new software developers to e-file
returns. This will not affect current software developers for 94x Legacy testing.

3.1.2 Reporting Agent IRS e-file Application Process Requirements
Special Note:
Reporting Agents must adhere to the following:


Revenue Procedure 2012-32, Requirements for Completing and Submitting Form



Publication 1474, Technical Specification Guide for Reporting Agent Authorization

8655, Reporting Agent Authorization
and Federal Tax Depositors

Reporting Agents must:


Submit an Agent’s List containing the names, EINs, and addresses of the taxpayers for whom
they will file returns. Publication 1474 page 13 Exhibit 2 shows how to create an agent list.



Submit an authorization made on Form 8655, Reporting Agent Authorization with a
revision date of May 2005 or later (or its equivalent), for each taxpayer included on the
Agent’s List. For instructions on preparing Form 8655, see Rev. Proc. 2012-32.
NOTE: A revised Authorization is not required to replace an Authorization that was
previously submitted to the Service, provided that the Authorization in place gives the
Reporting Agent authority to file the return on behalf of the client and places no
restrictions on the medium for filing Forms 940/941/944, and the Reporting Agent.



Advise his or her client that their Forms 940/941/944 may be filed electronically, and
provides the client with the option of rejecting electronic filing as the medium for filing its
Forms 940/941/944. An Agent may use the most efficient and timely method of clearly
providing this notification to a client. A client’s rejection of electronic filing for its Forms
940/941/944 must be submitted in writing to the Agent.



Remove immediately any client that objects to having the Forms 940/941/944 filed
electronically from the Reporting Agent’s electronic filing client base.

17

3.1.3 Revising the Agent’s List
After a Reporting Agent is notified that the application for electronic filing has been approved,
the Agent may want to add and delete taxpayers from the Agent’s List.
To add taxpayers, the Agent must submit the added names and EINs (Add List) and
authorization for each taxpayer added. The Service must validate the Add List and return it to the
Agent before the Agent can electronically file returns for these taxpayers. The Service will
generally validate and mail the Add List to the Agent within 10 business days of receiving the
Add List.
To delete taxpayers, the Agent must submit a list of those taxpayers to be deleted (Delete List)
and, if known, a short statement indicating which taxpayers will not remain in business.
NOTE: See Publication 1774 Technical Specification Guide for Reporting Agent Authorization
and Federal Tax Depositors for complete instructions on submitting additions and deletions.

3.1.4 Software Developer IRS e-file Applications
An IRS e-file Application for a Software Developer must also contain the following:


The brand name of the software translation package, or the development name if no brand
name exists



Whether the software is stand-alone or interfaces with a named payroll package

3.1.5 Due Dates for Software Developer IRS e-file Applications
Applications must be received by the following dates in order to be eligible to file for the
specified quarter:
Table 3-2. Due Dates for Software Developer Applications
Application Due Date

Quarter Ending

December 15

March 31

March 15

June 30

June 15

September 30

September 15

December 31

3.1.6 Transmitter IRS e-file Application
Transmitters must complete the IRS e-file Application to participate in IRS e-file, by first
registering for e-Services on-line.

18

3.2 94x OnLine e-Filer PIN Registration Process (Authorized Signer)
Special Note:
Employers who want to file for themselves using the 94x On-Line e-file Program must adhere to
the applicable business rules provided in this Publication 3823 and must follow the guidelines
provided in Publication 15, (Circular E) Employer’s Tax Guide.
To become a 94x OnLine e-Filer participant, the applicant must first complete the electronic
94x PIN Registration Process. The 94x PIN Registration Process is used to request an IRS
issued 10-digit PIN, used by the Authorized Signer to sign the 94x Family of OnLine e-filed
returns.
The Authorized Signer must register for the 94x OnLine e-Filer PIN through an approved
software provider who offers this service to their clients, by completing the 94x PIN Registration
via the Internet, using a personal computer, modem, and IRS Approved Commercial Off-theShelf (COTS) software. The IRS Approved software must be downloaded from an Internet site
and prepared off-line or the software can be used on-line. Prospective 94x OnLine e-Filers must
submit the 94x Registration at least 45 days in advance of the due date of the 94x return to
ensure timely filing of 94x e-file returns.
The 94x PIN Registration Process requires the applicant to provide information about the
company and the authorized signer of the 94x family of e-filed returns for IRS records. This
information is used to validate that the signer and PIN used to sign the e-filed return is the same
signer and PIN found in IRS records, provided during the 94x PIN Registration Process. A
prospective 94x OnLine e-Filer will receive an acceptance or rejection status letter regarding
their 94x PIN Registration within 45 days of the Service’s receipt of their completed 94x PIN
Registration.
Once the applicant’s 94x PIN Registration record is completed the Authorized IRS e-file
Provider will transmit the registration to the IRS to request the 94x OnLine e-Filer PIN. After
the 94x PIN Registration Process has been completed and information has been successfully
processed and approved, the IRS will send the Authorized Signer a 10-digit PIN via U.S. Mail
within 7 – 10 days.
Once the 94x OnLine e-Filer PIN is received by the Authorized Signer, named in the 94x PIN
Registration record, he/she must return the Acknowledgment Receipt. Returning the signed
acknowledgment indicates possession of, and responsibility for the proper use of the 94x OnLine
e-Filer PIN used for signing tax returns (pursuant to § 301.6061-1) filed through the 94x e-file
Program.
When the Authorized Signer is ready to e-file the returns, he/she must manually enter the 94x
OnLine e-Filer PIN signature for each transmission of electronically filed Forms 94x via an
Authorized IRS e-file Provider, as referenced in this publication.

19

3.2.1

Compromised 94x OnLine e-Filer PIN and Other Issues

The Authorized Signer identified on the registration record is responsible for safeguarding the
94x OnLine e-Filer PIN. If the Authorized Signer suspects that the confidentiality of the PIN has
been compromised, the electronic filer must contact the IRS e-help Desk at 1(866) 255-0654
within 24 hours for instructions on how to proceed. The 94x OnLine e-Filer PIN will be
deactivated, and a new 94x OnLine e-Filer PIN will be issued.
The 94x OnLine e-Filer PIN is valid for filing all returns through the Employment Tax e-file
System. In addition, if the taxpayer decides to use the services of another Authorized IRS e-file
Provider after they have received their PIN, they DO NOT need to re-register. The PIN
identifies the IRS Authorized Signer, and is not linked to the provider that transmitted the
original registration.
NOTE: At this time, only one 94x OnLine e-Filer PIN can be issued for an Employer
Identification Number.

3.2.2

Authorized Signer Changes

If the Authorized Signer changes, the Electronic Filer or OnLine e-Filer must notify the Service
of the name and title of the new Authorized Signer and request a new 94x OnLine e-Filer PIN no
later than 15 days before the filing of another return.
Notification of the change must be faxed or mailed to the Cincinnati e-help Desk on company
letterhead and signed by the owner, partner or officer of the business. The letter must include the
following:


EIN for the business



Business name and address



The name and title of the person signing the letter must be printed on the letter



The name of the previous Authorized Signer and the name, title and phone number of the
new Authorized Signer.

After this notification is received, the Service will deactivate the current 94x OnLine e-Filer PIN
and issue a new 94x OnLine e-Filer PIN to the new Authorized Signer.


Fax number for Cincinnati - 1-877-477-0569

Mailing Address for the Cincinnati e-help Desk:
Internal Revenue Service
Mail Stop 2701G
Cincinnati, OH 45999

20

3.3 Communications Testing Procedures
Transmitters must complete Communications Testing with the e-file system prior to filing live
tax returns, as part of their IRS e-file Application process. Transmitters send information
directly to the Service. IRS will be provided with a telephone number in order to arrange for a
test transmission.

3.4

Assurance Testing Procedures

Note: For complete Assurance Testing Procedures, please search the 94x XML Developers
Forum – Employment Tax e-file System web site at www.irs.gov

3.4.1 Assurance Testing Requirements
All Software Developers will be required to complete the Assurance Testing process for each
Software package that they will use with the Employment Tax e-file Program. In addition,
Transmitters are required to complete a communications test with the e-file system prior to filing
live tax returns through the system.
Transmitters and Software Developers will be provided with a telephone number in order to
arrange for a test transmission.
To electronically file tax returns for a specific quarter, an applicant must complete Assurance
Testing prior to the due date for that quarter’s returns, but no later than the dates shown below in
Table 3-3.
To transmit subsequent test files, contact the e- help Desk. Transmission of a test file does not
constitute the filing of a tax return.
If an Applicant’s test file fails to meet the evaluation criteria, the Applicant must, within 15 days
of the Service’s notification of the failure, transmit a new test file or contact the e-help Desk to
make other arrangements.
Table 3-3 Test File Due Date for Each Filing Quarter
Quarter Ending Date

Test File Due Date

March 31

April 10

June 30

July 10

September 30

October 10

December 31

January 10

21

3.4.2 Pre-Validation of XML Data
Each developer should develop their own test data. Once the XML Data has been developed, the
developer should use a validating XML parser to determine if their records are valid XML files.
This pre-validation is intended to identify the majority of potential error conditions, and
minimize the chance of receiving error conditions on their test transmission.

3.4.3 Test Transmissions
Once the data has been validated against the 94x XML schemas you are ready to submit a test
transmission. Transmitters and Software Developers should call the e-help Deck at 1-866-2550654 in order to arranage a test transmision.
Once the test transmission has been submitted, the file will be processed through the
Employment Tax e-file System, and an Acknowledgement will be prepared for each test return
submitted. If errors are identified during processing, an error message will be returned for each
of the conditions identified during validation.
For example:


Improperly formatted test transmission



Failure to submit a successful test transmission within one year of the issuance of the test
identification codes.

If a return has no errors, an acceptance Acknowledgement will be received for that return.

4.0 IRS E-FILE APPLICATION AND 94X PIN REGISTRATION

All applicants will be notified of their acceptance or rejection into the Employment Tax e-file
System within 45 days of the receipt of their e-file Application or 94x OnLine PIN Registration.

22

4.1

Acceptance into IRS e-file

Once accepted, participants will receive the identification items indicated below in Table 4.1.
Table 4.1 Identification Items by Type
Identification Item

94x OnLine e-Filer

ERO

*(10 digit PIN)

Reporting
Agent
*(5 digit
PIN)

Transmitter

Software
Developer

Electronic Transmitter
Identification Number (ETIN)

X

X

Password

X

X

X

X

Electronic Filing
Identification Number (EFIN)
*Personal Identification
Number (PIN)

X
X

X
X

IRS will issue a software developer questionnaire that must be completed and returned before
approving software. When all of the returns in a test transmission have been accepted and the
transmission has "passed", the e-help Desk will advise the developer that their software has been
approved. The developer may then begin to market their software. IRS will issue software IDs if
the software is being sold to other companies.
The IRS e-help Desk examiner will change the status for the return type that they are testing
from “Testing” to “Production”. Once in production status, an acceptance letter is issued to the
software developer.
If the software developer wants to continue testing with their own test data, they may continue to
test using their software developer ETIN.
Acceptance of a Software Developer establishes only that the test transmission was formatted
properly and could be processed by the Service. It is not an endorsement of the software or of the
quality of the developer’s service. A Software Developer is not entitled to electronically file
Forms 940/941/944 unless a separate application approval as an Authorized IRS e-file Provider
has been granted via an IRS e-file Application.
NOTE: Software Developers are never moved to production status: If the e-file participant is a
Software Developer and Transmitter, they will be assigned two ETIN numbers; one for testing
their software and the other for transmitting live data.
If the Applicant is a Reporting Agent, the Applicant will receive a Validated Agent’s List within
45 days of the Service receiving the Agent’s Application. Failure to use the names and EINs
provided on the Validated Agent’s List might delay processing.

23

4.2

IRS e-file Application and 94x PIN Registration – Rejection

An IRS e-file application and/or 94x PIN Registration may be rejected for any of the following
reasons, as applicable:


Required information not included on e-file Application or 94x PIN Registration contact
information is invalid. See 2.3.3.1 for Acceptable Contact(s)



Required attachments missing from e-file Application



Previous Suspension from an Electronic Filing Program



Use of an invalid or inactive EIN

24

5.0

XML SCHEMA AND VERSION CONTROL

5.1 Schema Conventions
The 94x XML Schemas were designed following the format of each of the paper returns they are
designed to replace. XML tag names are closely aligned with the text from those returns, and the
format and content of each of the data elements is defined in the schema. Common data types
have been identified and defined in the schema efiletypes.xsd.
Please refer to guidelines in Section 5.0 for instructions on how to construct a transmission file,
and Section 7.0 for the construction of an acknowledgement file. In addition, Appendix A
provides guidance on valid attachments to each return type.

5.2 Schema Location
The current 94x XML Schemas are posted to the 94x XML Developers’ Forum on the IRS Web
Site, www.irs.gov
Subsequent changes or updates to the schemas will be posted to the Forum, and communicated to
Employment Tax e-file Partners.

5.3 Version Control
The current version and future version releases of the 94x XML schemas will be posted to the
94x XML Developers’ Forum. A formal change control process governs changes to the schema,
and any changes will result in a revised version release with an appropriate version number.

25

6.0

BUILDING XML TRANSMISSION FILES

The current 94x XML Schema Mapping Matrix is posted to the 94x XML Developers’ Forums
at the IRS Web Site, www.irs.gov
NOTE: Amended Returns (Forms 940-X, 941-X and 944-X) are not accepted electronically.
This section describes the procedure to create a “sample” 94x return transmission file with
dummy return data.
Assumptions:


The 94x XML Schemas Final Release is used as the base schemas for creating the XML data
instances.



Altova XMLSpy 2010 is used as the tool for creating and validating XML data instances
generated from the aforementioned base schemas.



All optional fields will be created to illustrate the widest spectrum of data combinations. The
actual definitions of required vs. optional fields can be found in the base schemas.



All XML data instances generated are kept in the instances subdirectory directly under the
root of the 94x XML schemas package. If placed elsewhere, the xsi:schemaLocation
attributes in all data instances generated need to be modified to reflect the location of the
XML instance relative to other schemas.

Create the transmission file according to the structure outlined below. Please note the following:


Required MIME content headers are highlighted.



Line spacing is important. There is a blank line between the end of the MIME content
headers and the beginning of the MIME part content itself. Also, there is a blank line
between the end of the MIME part content and the beginning of the next MIME part
boundary.



"MIME-Version: 1.0" must appear as the first line of the MIME message header.



The parameters on the “Content-Type: “line in each MIME part is required and must be in
the order as shown below.



The sample below uses “MIME94xBoundary” as the value for the MIME boundary but an
actual transmission file can have any transmitter-defined string as the boundary. The same
applies to the Content-Location MIME content header.

The Content-Location: line must match one of the contentLocation attributes referenced in the
OriginManifest of a ReturnOriginHeader, and the corresponding element ContentLocation in
the ReturnData.

26

MIME-Version: 1.0
Content-Type: Multipart/Related; boundary=MIME94xBoundary; type=text/xml;
X-eFileRoutingCode: 94x
--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: Envelope94x
Transmission Envelope
--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUniqueOrigID001
First ReturnData
--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUniqueOrigID002
Second ReturnData
--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUniqueOrigID003
Third ReturnData
--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUniqueOrigID004
Fourth ReturnData
--MIME94xBoundary—

Step 1 – Create 94x Return Transmission Envelope
Step 1.1 – Create Transmission Envelope Skeleton
Here is the transmission envelope skeleton template. After filling in the placeholders, it becomes
the SOAP Envelope in the transmission file.



Placeholder for TransmissionHeader


Placeholder for OriginHeaders



Step 1.2 – Create Transmission Header
1. Open message/efileMessage.xsd in XML Spy
2. Select DTD/Schema from the main menu.
3. Select Generate sample XML file…
4. Select Generate all elements
5. Specify 2 (or more) repeatable elements
6. Check all options in the following pop-up menu
7. Select with a relative path option
8. Select Use Manually added sample values if available
9. Select TransmissionHeader as root
Figure 6-1 Open xsd schema and Generate Sample File

28

Figure 6-2 Open xsd schema and Generate Sample File

The TransmissionHeader data structure generate by XMLSpy



-
2001-12-17T09:30:47Z


29

00000

T







Step 1.3 – Modify TransmissionHeader data structure
In the TransmissionHeader data structure:


Remove all attributes in the TransmissionHeader element



Add efile: in front element name TransmissionHeader



Edit the data as you see fit.



Validate the TransmissionHeader data structure


Click the

button on the tool bar or F8

A final for the TransmissionHeader data structure:

MyUniqueTransHeaderID001
2001-12-17T09:30:47Z

00000

T






Step 1.4 – Generate OriginHeaders
Repeat Step 1.2 but select OriginHeaders as the root element:

30

Figure 6-3 Select a Root Element – Origin Headers

The OriginHeaders data structure generate by XMLSpy




-
2001-12-17T09:30:47Z





aaaaaa
ReportingAgent


00000
00000

000000

31



-
2001-12-17T09:30:47Z





aaaaaa
LargeTaxPayer


00000
00000

000000



Step 1.5 – Modify OriginHeaders data structure
In the OriginHeaders data structure:
1. Remove all attributes in the OriginHeaders elements.
2. Add efile: in front of element tag name OriginHeaders
3. Edit the data as you see fit
4. Validate the TransmissionHeader data structure
a. Click the

button on the tool bar or F8

The final of OriginHeaders data structure:


MyUniqueOrigHeaderID001
2001-12-17T09:30:47Z





XXXXXX
ReportingAgent


XXXXX
XXXXX


32

XXXXXX


MyUniqueOrigHeaderID002
2001-12-17T09:30:47Z






XXXXXX
ReportingAgent


XXXXX
XXXXX

XXXXXX



Step 1.4 – Complete the Transmission Envelope
Complete the Transmission Envelope:


Plug the TransmissionHeader created in Step 1.3 into the Placeholder for
TransmissionHeader defined in Step 1.1



Plug the OriginHeaders structure created in Step 1.6 into the Placeholder for
OriginHeaders defined in Step 1.1



Validate the complete transmission Envelope if necessary

The complete transmission Envelope is shown below:




MyUniqueTransHeaderID001
2012-08-16T23:56:44-04:00


33

XXXXX

P









MyUniqueOrigItemID001
2012-08-16T23:56:44-04:00





XXXXXX
Originator Type


XXXXX
XXXXX

XXXXX


MyUniqueOrigItemID002
2012-08-16T23:56:44-04:00






XXXXXX
Originator Type


XXXXX
XXXXX

XXXXX





Step 2 – Create ReturnData MIME Parts

34

Step 2.1 – Create ReturnData
Repeat Step 1.2 with the efile/94x/ReturnData941PR.xsd schema file (or other
ReturnData94x.xsd for other return types). This time select ReturnData as the root element.
Figure 6-4 Select a Root Element – Return Data

You now have an XMLSpy generated XML data structure for ReturnData with all potential
parts in a return.
Step 2.2 – Validate ReturnData
1. Edit the data in ReturnData as you see fit
2. Validate the ReturnData if necessary
a. Clicking on the
button on the tool bar or F8
Here is the final OriginHeaders data structure
--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUniqueOrigItemID001


 MyUniqueOrigItemID001

35


2001-12-17T09:30:47Z
1967-08-13
!
000000

000000000
Business Name 1
Business Name 1
Address Name 1
Address Name 2
City Name
State Name
00000

00000000
940PR

000000000
Business Name 1
Business Name 1
Business Name Control
% In Care Of Name Line

Address Line
City Name
State Name
00000

X


Preparer Name
P00000000
0000000000
EmailName@hostname
X


Return Signer Name

0000000000
EmailName@hostName
0000000000
1967-08-13


X
Designee Name
0000000000
00000



X

36

X
X
0.00

0.00

X
X
X
X
X


0.00
0.00
0.00
0.00

0.0
0.0

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00


XX
XX


XX
0.0
0.0


XX
0.0
0.0


XX
0.0
0.0


XX
0.0
0.0

0.0

37

0.0




Step 2.3 – Duplicate ReturnData


Duplicate the ReturnData structure 3 times to create a sequence of 4 separate ReturnData
structures.



Edit the data in ReturnData as you see fit.



Make sure all instances of the attribute contentLocation in the OriginManifest of the
ReturnOriginHeader match one referenced element ContentLocation in each
ReturnData. The ContentLocation must be unique within the transmission file.



Edit the documentId attribute for each return document in ReturnData. The documentId
must be unique within the return.

Step 3 – Create 94x Return Transmission File
Now that you have the validated Transmission Envelope and the ReturnData MIME parts, you
are ready to put it all together.
The complete 94x return transmission file is shown below in its entirety:
MIME-Version: 1.0
Content-Type: Multipart/Related; boundary=MIME94xBoundary; type=text/xml;
X-eFileRoutingCode: 94x
--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: Envelope94x




MyUniqueTransHeaderID001
2012-08-16T23:56:44-04:00

XXXXX


38

P









MyUniqueOrigItemID001
2012-08-16T23:56:44-04:00





XXXXXX
Originator Type


XXXXX
XXXXX

XXXXX


MyUniqueOrigItemID002
2012-08-16T23:56:44-04:00





XXXXXX
Originator Type


XXXXX
XXXXX

XXXXX




--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUniqueOrigItemID001


MyUniqueOrigItemID001

2001-12-17T09:30:47Z
1967-08-13
DisasterRelief Section
000000

000000000
Business Name 1
Business Name 1
Address Name 1
Address Name 2
City Name
State Name
00000

00000000
940PR

000000000
Business Name 1
Business Name 1
Business Name Control
% In Care Of Name Line

Address Line
City Name
State Name
00000

X


Preparer Name
P00000000
0000000000
EmailName@hostname
X


Return Signer Name

0000000000
EmailName@hostName
0000000000
1967-08-13


X
Designee Name
0000000000
00000


40



X
X
X
0.00

0.00

X
X
X
X
X


0.00
0.00
0.00
0.00

0.0
0.0

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00


XX
XX


XX
0.0
0.0


XX
0.0
0.0


XX
0.0
0.0


XX

41

0.0
0.0

0.0
0.0



--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUniqueOrigItemID002


MyUniqueOrigItemID002

2001-12-17T09:30:47Z
1967-08-13
DisasterRelief Note
000000

000000000
Business Name 1
Business Name 1
Address Name 1
Address Name 2
City Name
State Name
00000

00000000
940PR

000000000
Business Name 1
Business Name 1
Business Name Control
% In Care Of Name Line

Address Line
City Name
State Name
00000

X


Preparer Name
P00000000

42

0000000000
EmailName@hostname
X


Return Signer Name

0000000000
EmailName@hostName
0000000000
1967-08-13


X
Designee Name
0000000000
00000



X
XX/SingleStateCode>
0.00

0.00

X
X
X
X
X


0.00
0.00
0.00
0.00
0.0
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00

--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUniqueOrigItemID003


43


MyUniqueOrigItemID003

2001-12-17T09:30:47Z
1967-08-13
!
000000

000000000
Business Name 1
Business Name 1
Address Name 1
Address Name 2
City Name
State Name
00000

00000000
940PR

000000000
Business Name 1
Business Name 1
Business Name Control
% In Care Of Name Line

Address Line
City Name
State Name
00000

X


Preparer Name
P00000000
0000000000
EmailName@hostname
X


Return Signer Name

0000000000
EmailName@hostName
0000000000
1967-08-13


X
Designee Name
0000000000

44

00000



X
X
X
0.00

0.00

X
X
X
X
X


0.00
0.00
0.00
0.00

0.0
0.0

0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00


XX
XX


XX
0.0
0.0


XX
0.0
0.0


XX
0.0
0.0


45


XX
0.0
0.0

0.0
0.0



010000000
Bank Account Number
1
0.01
0000000000


--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUniqueOrigItemID004


MyUniqueOrigItemID004

2001-12-17T09:30:47Z
1967-08-13
DisasterRelief Section
000000

000000000
Business Name 1
Business Name 1
Address Name 1
Address Name 2
City Name
State Name
00000

00000000
940PR

000000000
Business Name 1
Business Name 1
Business Name Control
% In Care Of Name Line


46

Address Line
City Name
State Name
00000

X


Preparer Name
P00000000
0000000000
EmailName@hostname
X


Return Signer Name

0000000000
EmailName@hostName
0000000000
1967-08-13


X
Designee Name
0000000000
00000



X
X
X
0.00

0.00

X
X
X
X
X


0.00
0.00
0.00
0.00

0.0
0.0

0.00
0.00
0.00

47

0.00
0.00
0.00
0.00
0.00


XX
XX


XX
0.0
0.0


XX
0.0
0.0


XX
0.0
0.0


XX
0.0
0.0

0.0
0.0



010000000
Bank Account Number
1
0.01
0000000000


Explanation Section


--MIME94xBoundary--

48

6.1 A Guide to Creating PIN Registration Transmission Files
This section describes the procedure for creating a sample PIN Registration transmission file
with dummy data.
Assumptions:


The 94x XML Schemas Final Release is used as the base schemas for creating the XML data
instances.



Altova XMLSpy 2010 is used as the tool for creating and validating XML data instances
generated from the aforementioned base schemas.



All optional fields will be created to illustrate the widest spectrum of data combinations. The
actual definitions of required vs. optional fields can be found in the base schemas.



All XML data instances generated are kept in the instances subdirectory directly under the
root of the 94x XML schemas package. If placed elsewhere, the xsi:schemaLocation
attributes in all data instances generated need to be modified to reflect the location of the
XML instance relative to other schemas.

Step 1 – Create PIN Registration Transmission Envelope
Step 1.1 – Create Transmission Envelope Skeleton
Here is the transmission envelope skeleton template. After filling in the placeholders, it becomes
the SOAP Envelope in the transmission file.



Placeholder for TransmissionHeader


Placeholder for OriginHeaders



Step 1.2 – Create TransmissionHeader
1. Open message/efileMessage.xsd in XMLSpy
49

2. Select DTD/Schema from the main menu.
3. Select Generate sample XML file…
4. Select Generate all elements
5. Specify 2 (or more) repeatable elements
6. Check all options in the following pop-up menu
7. Select with a relative path option
8. Select Use Manually added sample values if available
9. Select TransmissionHeader as root
Figure 6-5 Open Message/efile Message – DTD/Schema – Generate Sample XML file

50

Figure 6-6 Select a Root Element–Origin Header

Here is sample data structure for the TransmissionHeader.



-
2001-12-17T09:30:47Z

00000

T


51






Step 1.3 – Complete the Placeholder for TransmissionHeader
In the TransmissionHeader data structure:


Remove all attributes in the TransmissionHeader element



Add efile: in front of element name TransmissionHeader



Edit the data as you see fit.



Validate the TransmissionHeader


Click on the

button on the tool bar or F8

Here is the final TransmissionHeader data structure:

-
2001-12-17T09:30:47Z

00000

T






Step 1.4 – Create OriginHeaders
Repeat Step 1.2 but this time selects OriginHeaders as the root element:

52

Figure 6-7 Select a Root Element – Origin Headers

Here is the OriginHeaders data structure




-
2001-12-17T09:30:47Z





aaaaaa
OnlineFiler


00000
00000

000000


-
2001-12-17T09:30:47Z





aaaaaa
ReportingAgent


53


00000
00000

000000




Step 1.5 - Complete the Placeholder for OriginHeaders
In the OriginHeaders data structure:


Remove all attributes in the OriginHeaders element



Edit the data as you see fit.



Validate the TransmissionHeader


Click on the

button on the tool bar or F8

Here is the final OriginHeaders data structure:


-
2001-12-17T09:30:47Z





aaaaaa
OnlineFiler


00000
00000

000000


-
2001-12-17T09:30:47Z





aaaaaa
ReportingAgent



54

00000
00000

000000




Step 1.6 – Complete the Transmission Envelope
Complete the transmission Envelope:


Plug the TransmissionHeader created in Step 1.3 into the Placeholder for
TransmissionHeader defined in Step 1.1



Plug the OriginHeaders structure created in Step 1.5 into the Placeholder for
OriginHeaders defined in Step 1.1



Edit and validate the data of Transmission Envelope if necessary


Click on the

button on the tool bar or F8

The complete Transmission Envelope is shown below:





-
2001-12-17T09:30:47Z

00000

T










-
2001-12-17T09:30:47Z




55



aaaaaa
LargeTaxPayer



-
2001-12-17T09:30:47Z





aaaaaa
LargeTaxPayer





Step 2 – Create PINData MIME Parts
Step 2.1 – Create PINData
Repeat Step 1.2 with the pinreg/PINRegistration.xsd schema file and select PINData as the
root element name.

56

Figure 6-8 Select a Root Element – Find Data

Here is the PINData data structure



-

000000000
#
#
-
-
A
WY
00000
'
!
0000000000
'
1967-08-13
!@!

57

!@!



Step 2.2 – Validate PINData


Edit the data in PINData if necessary



Validate the Transmission Envelope


Click on the

button on the tool bar or F8

Here is the final PINData data structure



-

000000000
#
#
-
-
A
WY
00000
'
!
0000000000
'
1967-08-13
!@!
!@!



Step 2.3 – Duplicate the PINData
Complete the placeholder for PIN Registration:


Duplicate the PINData structure 3 times to create a sequence of 4 separate PINData
structures.



Make sure all instances of the attribute contentLocation in the OriginManifest of the
PINRegistrationOriginHeader match one referenced element ContentLocation in each
PINData. The ContentLocation must be unique within the transmission file.

Step 3 – Create PIN Registration Transmission File
58

Now that you have the validated Transmission Envelope and the PINData MIME parts, you are
ready to put it all together.
Create the transmission file according to the structure outlined below. Please note the following:


Required MIME content headers are highlighted.



Line spacing is important. There is a blank line between the ends of the MIME content
headers and the beginning of the MIME part content itself. Also, there is a blank line
between the end of the MIME part content and the beginning of the next MIME part
boundary.



"MIME-Version: 1.0" must appear as the first line of the MIME message header.



The parameters on the “Content-Type: “ line in each MIME part are required and must be in
the order as shown below.



The sample below uses “MIMEPINRegBoundary” as the value for the MIME boundary but
an actual transmission file can have any transmitter-defined string as the boundary. The same
applies to the Content-Location MIME content header.



The Content-Location: line must match one of the contentLocation attributes referenced in
the OriginManifest of a PINRegistrationOriginHeader and the corresponding element
ContentLocation in the PINData.

59

MIME-Version: 1.0
Content-Type: Multipart/Related; boundary=MIMEPINRegBoundary; type=text/xml;
X-eFileRoutingCode: 94x
Content-Description: This is a sample PIN Registration transmission file with most of the
XML data generated by XMLSpy.
--MIMEPINRegBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: EnvelopePINRegistration
Transmission Envelope
--MIMEPINRegBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: 999999RetData20020617T093047
First PINData
--MIMEPINRegBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: 999999PINData20020617T093101
Second PINData
--MIMEPINRegBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUnique001PINId
Third PINData
--MIMEPINRegBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUnique002PINId
Fourth PINData
--MIMEPINRegBoundary--

The complete PIN Registration transmission file is shown below in its entirety:
MIME-Version: 1.0
Content-Type: Multipart/Related; boundary=MIMEPINRegBoundary; type=text/xml;
X-eFileRoutingCode: 94x

60

--MIMEPINRegBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: EnvelopePINRegistration




MyTransID20021217T093047
2009-12-17T09:30:47-05:00

00200

T









MyUniqueOrigID001
2009-12-17T09:30:47-05:00





010000
ERO



MyUniqueOrigID002
2009-12-17T09:30:47-05:00

61






010000
ERO





--MIMEPINRegBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: 999999PINData20020617T093047


999999PINData20020617T093047

010000000
A A
A A
A A
A A
A A
AL
000000000
A A
! !
0000000000
A A
2009-08-13
A@0.0.0.0
A@0.0.0.0


--MIMEPINRegBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: 999999PINData20020617T093101

62



999999PINData20020617T093101

010000000
A A
A A
A A
A A
A A
AL
000000000
A A
! !
0000000000
A A
2009-08-13
A@0.0.0.0
A@0.0.0.0


--MIMEPINRegBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUnique001PINId


MyUnique001PINId

010000000
A A
A A
A A
A A
A A
AL
000000000
A A

63

! !
0000000000
A A
2009-08-13
A@0.0.0.0
A@0.0.0.0


--MIMEPINRegBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: MyUnique002PINId


MyUnique002PINId

010000000
A A
A A
A A
A A
A A
AL
000000000
A A
! !
0000000000
A A
2009-08-13
A@0.0.0.0
A@0.0.0.0


--MIMEPINRegBoundary--

64

7.0 VALIDATION CRITERIA – BUSINESS RULES & ERROR
CONDITIONS
7.1

Business Rule & Error Condition Matrix
Table 7-2 Business Rule and Error Condition Matrix

Error
Code

005

Error Message

Business Rule

Rejectio
n Level

No value ItemReference
elements
were
found
within SOAP: Envelope. No value Item Reference Transm
Validation
processing elements were found within ission
SOAP
aborted after SOAP

Form
Types

All

: Envelope document.
029

The Originator
not Valid.

EFIN

is EFIN of the originator
Origin
must be a valid EFIN.

All

100

The
PIN
and
EFIN
combination
in
the
Origin
Header
is
required for signature.

If the efileRole is equal
to Reporting Agent or IRS
Agent,
the
EFIN/PIN
Origin
combination
must
be
present
in
the
Origin
Header, and must be valid.

All
94x

101

If the efileRole is equal
The
PIN
and
EFIN
to Large Taxpayer, the
combination
in
the
EFIN/PIN combination must Origin
Origin
Header
is
not
be present in the Origin
valid.
Header, and must be valid.

All
94x

102

The itemCount 
does not equal the total itemCount must equal the
Transm
number of ItemReference number of items within the
ission
elements
in
the batch
OriginManifest.

All

65

Error
Code

Error Message

Business Rule

Rejectio
n Level

Form
Types

104

The Documents contained
in the return record are
not as specified in the
parameters of the Return
Data
Schema
for
.

For
Return
types,
the
contents of the item must
be
within
the
defined
parameters
of
the Return
ReturnData schema for that
returns
type
(i.e.
ReturnData940.xsd).

All
94x

106

If the Type in the Origin
Header is equal to ERO,
The Signature (PIN) for Online Filer, or Financial
Return
this return is required. Agent, the return Signer
Group must be present in
the Return Header.

All
94x

107

If the Type in the Origin
Header is equal to ERO,
The Signature (PIN) for
Online Filer, or Financial
this return is not valid
Return
Agent, the Signature (PIN)
for the EIN.
must be valid for that
returns EIN.

All
94x

110

If the Type in the Origin
Header
is
equal
to
The Return Signer Group
reporting
Agent,
IRS
is not allowed for the
Agent, or Large Taxpayer, Return
Originator
Type
the Return Signer Group
.
must NOT be present in the
Return Header.

All
94x

111

The Document count does
not equal the number of
documents submitted for
the return.

All
94x

201

For Return types, if the
Form Type is either 940,
The Tax Period End Date 940PR, or 944, the tax
 is not valid period end date must be
Return
for
the
Form
Type December 31st of the year
.
immediately preceding the
date of receipt for the
transmission.

The
value
of
ReturnData@documentCount
Return
must equal the number of
documents in the return.

66

All
940
&
944

Error
Code

Error Message

Rejectio
n Level

Form
Types

202

For Return types, if the
Form Type is either 941,
941SS, or 941PR, the tax
period end date must be
The Tax Period End Date
for the month ended March,
 is not valid
June,
September,
or Return
for
the
Form
Type
December. The date must
.
already have passed (no
pre-filing), and be within
the
valid
range
of
accepted quarter.

All
941

203

The Return Filing Date The Return Filing Date for

is
past
the forms 940, 940PR, or 944
Return
filing
deadline
of is
past
the
filing
.
deadline for this year.

Business Rule

All
940
&
944

226

For the choice element
in the Return Header,
either the control or
Check
Digit
must
be
present.

Either the Name Control or
Check
Digit
must
be
Return
present
in
the
Return
Header.

All
94x

235

For
elements
with
definitions
outside
The character value of
strictly alpha, numeric,
 is outside the
Return
or
alphanumeric
provide
pattern value of .
the
following
Error
Message.

All

236

The length of  The length of the value in
does not conform to the the element does not meet Origin
schema.
the schema definition.

All
94x

236

The length of  The length of the value in
does not conform to the the element does not meet Return
schema.
the schema definition.

All
94x

237

The
Text
 The element value contains
contains
non-printable characters which are not Return
characters.
printable.

All
94x

67

Error
Code

Error Message

Business Rule

Rejectio
n Level

Form
Types

238

The
Text

contains
leading
or
trailing
spaces
or
contains two consecutive
spaces.

The element value contains
Return
spaces which are leading
or consecutive inside the
value.

All
94x

266

The two character state
The State code 
code in the Return Header
is outside the pattern
must be one of the valid Return
value of state code in
values defined for state
schema.
type in the schema.

All
94x

271

The first 3 positions of
the Zip code  The first three digits of
are not valid for the the ZIP Code must be valid Return
for the State Code entered
State Code
in the Return Header.
.

All
94x

Form
272

CreditReduction
is
checked
but
StateCreditReductionGrou
p is not present.

State
Credit
Reduction
fields must be present on
Return
Schedule A when Credit
Reduction is checked.

940
&
940P
R
Form

273

274

StateCreditReductionGrou
p
is
present
but
CreditReduction is not
checked.

Credit Reduction must be
checked when State Credit
Return
Reduction
fields
are
present on Schedule A.

If
TotalCreditReductionAmt
 is significant
then
CreditReductionAmt
 must also be
significant.

If
Schedule
A/TotalCreditReductionAmt
is greater than zero, then Return
CreditReductionAmt
must
also be greater than zero.

68

940
&
940P
R
Form
940
&
940P
R

Error
Code

Error Message

275

The
value
of
 is not a valid CreditReductionStateCode
CreditReductionStateCode must
be
an
authorized Return
or is a duplication.
Credit
Reduction
State,
and can only be used once.

Credit
Reduction
State
must be included both as
SingleStateCode
and
Return
Schedule
A/CreditReductionStateCode
.

Form

276

Credit Reduction State
must
be
both
the
SingleStateCode 
and
Schedule
A/CreditReductionStateCo
de .

If SingleStateCode is also
a valid Credit Reduction
State, only one instance
Return
of
Schedule
A/StateCreditReductionGrou
p is allowed.

Form

278

Only
one
StateCreditReductionGrou
p
is
allowed
in
conjunction
with
SingleStateCode.

Business Rule

Rejectio
n Level

Form
Types

Form
940
&
940P
R

940
&
940P
R

940
&
940P
R
Form

286

Both SingleStateCode and SingleStateCode cannot be
MultiStateCode
are present
when
Return
present.
Only
one MultiStateCode is present
selection is allowed.
on Schedule A.

287

The
State
value
of
 is not a valid
MultiStateContribution
USStateAndTerritoryNonCR
must be listed on IRS form Return
Type
type
or
is
a
940 Schedule A, and can
duplication.
only be listed once.

69

940
&
940P
R
Form
940
&
940P
R

Error
Code

Error Message

Rejectio
n Level

288

MultiStateCode fields must
MultiStateContribution
be present on Schedule A
is
checked
but
when
Return
MultiStateCode
is
not
MultiStateContribution is
present.
checked.

Business Rule

Form
Types

Form
940
&
940P
R
Form

289

MultiStateCode
is
present
but
MultiStateContribution
is not checked.

MultiStateContribution
must
be
checked
when
Return
MultiStateCode fields are
present on Schedule A.

300

In the Payment Record,
The Bank Account Number Bank Account Number can
Return
entered was not valid.
not equal all zeros or all
blanks.

94X
Paym
ent

301

The
Routing
Transit
Number entered 
is not present on the
Financial
Organization
Master File.

The RTN must be present on
the Financial Organization
Master File (FOMF) and the
Return
banking institution must
process Electronic Funds
Transfer (EFT).

94X
Paym
ent

302

The
Payment
Amount
Requested  did
not equal the Balance
due per the return, or
it is in excess of the
payment threshold amount
($500
for
Forms
940,
$2,500 for Forms 941 and
944).

The Payment Amount must be
equal to the Balance Due
on the Return, and can not
Return
exceed the direct payment
threshold ($500 for 940,
$2,500 for 941 and 944).

94X
Paym
ent

305

The
Taxpayer
Phone must not
zeros.

Daytime
The telephone number
be all
not be all zeros.

70

can

Return

940
&
940P
R

94X
Paym
ent

Error
Code

Error Message

Business Rule

Rejectio
n Level

Form
Types

308

You
have
submitted
a
Payment Record, but have
provided a check digit
in
lieu
of
a
name
control in the return
header. The name control
must be entered.

If
a
return
record
contains
an
associated
Payment record, then the
entry
for
the
choice
element
Name
Return
Control/CheckDigit,
must
be the Name Control. The
Check Digit will not be
valid
for
Payment
Processing.

All
Retu
rn
Type
s

309

If the RTN in the payment
The
Routing
Transit record is equal to one of
Number entered  the
following
RTN's:
Return
is not valid for this 061036000,
061036013,
type of transaction.
061036026,
091036164,
071036207, and 071036210.

94x
Paym
ent

414

Our
records
indicate
that an electronically
filed return has already
been
submitted
and
accepted for this EIN,
Tax
Period,
and
Form
Type.

For
Return
types,
the
EIN/TaxPeriod/FormType
combination must not have
been previously processed Return
and accepted through the
Employment
Tax
efile
System.

All
94x

438

For optional Check Box
type,  is not a The only valid entry for
Return
valid entry, it must be CheckBoxType is "X".
an "X".

All

500

The
entry
for
Total
Exempt Payments  Total Exempt Payments must
is
greater
than
the not be greater than Total Return
entry for Total Payment Payments (Total Wages).
for Employees .

501

The
Name
Control
or
Check
Digit

does not match the IRS
records for the EIN in
the Return Header.

The Name Control or Check
Digit must be valid at the
Return
NAP for the EIN in the
Return Header.

71

Form
940/
940P
R

All
94x

Error
Code

Error Message

Rejectio
n Level

Form
Types

502

The EIN  was not
The EIN must be present on
found in our check of
Return
the NAP.
the IRS records.

All
94x

Business Rule

600

The
checkbox
for
Semiweekly
Schedule
Depositor was checked,
but
a
corresponding
Schedule
B
was
Not
Present.

If the Semiweekly Schedule
Depositor
checkbox
is
Return
checked, then Schedule B
must be present.

All
Form
941
Type

601

Within Month1, Month2, or
For the Month  Month3 of Schedule B, or
Liability
the Schedule
B
PR,
each
Return
liabilityDay
 Liability Day may occur
occurs too many times.
once, and only once for
each month.

All
Sche
dule
B

603

605

The checkbox for Monthly
Schedule Depositor was
checked,
but
a
corresponding
Monthly
Liability Breakdown was
Not Present.

If the Monthly Schedule
Depositor
checkbox
is
checked, then one or more
of
Total
First
Month
Liability, Total Second
Month Liability, or Total
Third
Month
Liability
must be present. Unless
Total Tax value equals
zero.

The
sum
of
Quarter1Liability,
Quarter2Liability,
Quarter3Liability,
and
Quarter4Liability
does
not equal the entry for
FUTATaxAfterAdjustments
,
or
FUTATaxAfterAdjustments
was not present.

The
value
of
FUTATaxAfterAdjustments
must equal the sum of
values
of
Quarter1Liability,
Quarter2Liability,
Quarter3Liability,
and
Quarter4Liability if any
Quarter_Liability
is
significant
or
when
FUTATaxAfterAdjustments
is greater than $500.

72

Return

Return

All
Form
941
Type

940
&
940P
R

Error
Code

Rejectio
n Level

Form
Types

Return

All
Form
941
Type

Error Message

Business Rule

606

The
sum
of
the
preadjustment
and
adjustment amounts does
not equal the entry for
TotalTax .

The
value
of
TotalTax
must equal the sum of
values
of
TotalTaxesBeforeAdjustmen
tsAmt,
FractionsOfCentsAdjustmen
t, SickPayAdjustment, and
TipsGroupTermLifeInsAdjAm
ount.

606

The
sum
of
the
preadjustment
and
adjustment amounts does
not equal the entry for
TotalTax .

The value of TotalTax must
equal the sum of values of
TotalTaxesBeforeAdjustment Return
sAmt
and
CurrentYearsAdjustment.

944

The
value
of
PaymentCreditTotal
must
equal the sum of values of
Return
TotalDepositsOverpaymentFo
rYr
and
CobraPremiumPayments.

944

609

The
sum
of
TotalDepositsOverpayment
ForYr
and
CobraPremiumPayments
does
not
equal
PaymentCreditTotal
.

Return

944
&
All
Sche
dule
B

If both
Total
Tax and
Total
Liability
for
Quarter (Schedule B) are
greater
than
zero,
Return
then Total Tax must be
less than or equal to
$2,500 and equal to Total
Liability for Quarter.

All
Form
941
Type

610

The
attribute
liabilityMonth
value Return can not
 occurs too many duplicate months.
times.

611

The
entry
for
Total
Liability
for
Quarter
 does not equal
the entry for Total Tax
, or Total Tax
is greater than $2,500.

73

contain

Error
Code

Rejectio
n Level

Form
Types

Return

All
Form
941
&
944
Type

Return

All
Form
940
Type

Error Message

Business Rule

At
least
one
of
TaxableSocialSecurityWag
es,
TaxableSocialSecurityTip
s,
TaxableMedicareWagesTips
, or AddedMedWagesTips
must be significant.

If
SocialSecurityMedicareGro
up is present, than at
least
one
of
TaxableSocialSecurityWage
s,
TaxableSocialSecurityTips
,
TaxableMedicareWagesTips,
or AddedMedWagesTips must
be significant.

613

Schedule
A/TotalCreditReductionWa
ges  must not
exceed
TotalTaxableWagesAmt
 value.

The value of Schedule A
TotalCreditReductionWages
must be less than or
equal to the value of
940/940PR
TotalTaxableWagesAmt.

702

The
Final
Return
Checkbox
was
checked,
but the return indicated
that
an
overpayment
should be applied to the
next tax period.

If
the
final
return
checkbox is checked, the
Return
Credit Elect Checkbox must
not be checked.

902

The
Required
Element
Required

was
not
missing.
present.

902

The
Required
Element
Required

was
not
missing.
present.

903

The
element

was not expected in this Invalid element name.
position.

904

612

element

is

element

is

All

Origin

All

Return

All

Return

All

The
entry

exceeds
the
maximum Element content is longer
Return
field length  than the maximum length.
for this element.

All

74

Error
Code

Error Message

Rejectio
n Level

Form
Types

905

The entry  does
Element content is shorter
not
meet
the
minimum
than the minimum required Return
field length 
length.
for this element.

All

906

The
entry

contains
non-alphabetic Non-alphabetic
character
Return
characters
in
an in required alpha field.
alphabetic only field.

All

907

The
entry

contains
non-numeric Non-numeric character in
Return
characters in a numeric required numeric field.
only field.

All

908

The
entry

contains
non- Non-alphanumeric character
alphanumeric
characters in required alphanumeric Return
in an alphanumeric only field.
field.

All

909

Duplicate
.

Return

All

910

Required
attribute
Required

is
missing.
missing.

Return

All

911

Invalid
attribute
Invalid attribute.
.

Return

All

912

Attribute value  Attribute
is incorrect.
incorrect.

value

is

Origin

All

912

Attribute value  Attribute
is incorrect.
incorrect.

value

is

Return

All

913

Attribute
 value is Attribute value is longer
Return
longer than the maximum than the maximum length.
length.

All

Business Rule

attribute

Duplicate attribute.

75

attribute

is

Error
Code

Error Message

Rejectio
n Level

Form
Types

915

Attribute

value Attribute value has nonhas
non-alphabetic alphabetic
character
in Return
character
in
alpha alpha field.
field.

All

918

The
timestamp
entry
 is not in the Invalid timestamp format.
required format.

Origin

All

928

The
date
entered
 is not in the Invalid date format.
required format.

Return

All

934

The software ID value is The Software ID must be
not valid for use in 94x valid for use in 94x XML Return
XML filing.
filing.

All
Retu
rn
Type
s

953

If
the
number
of
The maximum number of
occurrences of any element
occurrences specified in
exceeds the maximum number Return
the schema for 
of
occurrences
as
has been exceeded.
specified in the schema.

All

955

For
IRS941Schedule
B/IRS941PRSchedule B, the
The
value
of
the
value of the Liability
liabilityDay  is
Amount Liability Day must Return
not valid for the month
be within the valid range
of .
of days for the month
reported.

All
941T
ype

956

The element Overpayment
contains a significant
value , but you
did not select one of
the
choice
items
"Applied to Next Return
or Refunded".

All
Retu
rn
Type
s

Business Rule

If the Element Overpayment
has a significant value,
then
the
choice
of Return
"Applied to Next Return or
Refunded" is mandatory.

76

Error
Code

Error Message

Rejectio
n Level

Form
Types

957

The
choice
element
The
Choice
element
"Applied to Next Return
"Applied to Next Return or
or
Refunded",
must
Return
Refunded"
must
contain
contain
only
one
only one selection.
selection.

All
Retu
rn
Type
s

958

Sequence

expected
position.

Business Rule

violation
is
not Not
in
in
this Sequence.

the

required

Return

All

980

For the monetary field
,
the
entry
 was not in the
format
specified
by
DecimalType.

For all monetary values,
the entry must be in the
valid decimal format as Return
specified
in
the
DecimalType.

All

981

For the monetary field
,
the
entry
 was not in the
format
specified
by
DecimalNNType.

For
all
non-negative
monetary values, the entry
must be in the format Return
specified
by
DecimalNNType.

All

983

For the choice elements
BalanceDue,
or
Overpayment,
you
must
make one, and only one
selection.

For the choice elements
BalanceDue,
or
Overpayment, if either one
Return
is
selected,
then
the
other choice must not be
selected.

All
Retu
rn
Type
s

984

For the choice elements
SingleStateFiler,
or
MultiStateFiler,
you
must make one, and only
one selection.

For the choice elements
SingleStateFiler,
or
MultiStateFiler, if either
Return
one is selected, then the
other choice must not be
selected.

985

For the monetary field
,
the
entry
 was not in the
format
specified
by
DecimalPosType.

For all positive non-zero
monetary values, the entry
must be in the format Return
specified
by
DecimalPosType.

77

Form
940
&
940P
R

All

Error
Code

999

Error Message

Business Rule

Rejectio
n Level

Form
Types

Parser reports  at line
.
Contact the
EFile
Help
Desk
for
further assistance.

Default error code for
instances where the parser
identifies an error that
does
not
have
an Return
associated error code in
the
Validation
Criteria
list.

All

78

8.0

ACKNOWLEDGEMENT FILES

An Acknowledgement (ACK) File will be returned for each successfully
transmitted Return or PIN Registration file. XML transmissions are processed
as received, so ACKs will be available as soon as the transmission has been
processed, and not follow the once or twice daily “drain” schedule of other
e-file programs.
You will receive a single ACK file for each transmission file submitted.
Each ACK file will be composed of one or more ACK records, providing an
acceptance, or a rejection, for each item in the transmission file. You may
receive one or more ACK records per item submitted in the transmission.

8.1

A Guide to Creating 94x Acknowledgement Files

This section describes the procedure for creating a sample 94x
acknowledgement file with dummy data.

8.2

Acknowledgement File Construction

Assumptions


The 94x XML Schemas Final Release will be used as the base schemas for creating the XML
data instances.



XMLSpy 2010 is used as the tool for creating and validating XML data instances generated
from the aforementioned base schemas.



All optional fields will be created to illustrate the widest spectrum of data combinations. The
actual definitions of required vs. optional fields can be found in the base schemas.



All XML data instances generated are kept in the instances subdirectory directly under the
root of the 94x XML schemas package. If placed elsewhere, the xsi:schemaLocation
attributes in all data instances generated need to be modified to reflect the location of the
XML instance relative to other schemas.

Step 1 – Create Acknowledgement Envelope
Step 1.1 – Create Acknowledgement Envelope Skeleton
Create the acknowledgement envelope skeleton as outlined below. After filling in the
placeholders, it becomes the SOAP Envelope (Body only, i.e. no Header) in the
acknowledgement file.

79




Placeholder for AcknowledgementAction



Step 1.2 – Create AcknowledgementAction
Open message/efileMessage.xsd in XMLSpy and select DTD/Schema from the main menu.
Next select Generate sample XML file…
Figure 8-1 Open Message/efile Message – DTD/Schema – Generate Sample XML File

80

Select AcknowledgementAction from the pop-up menu shown below:
Figure 8-2 Select a Root Element – Acknowledgement Action

Check all options in the following pop-up menu and specify 2 (or more) repeatable elements so
that repeating structures are illustrated in the sample data.
Figure 8-3 Generate Sample XML File – Attributes and Elements

You now have an XMLSpy generated XML data structure for the entire acknowledgement.
Step 1.4 – Complete the Placeholder for AcknowledgementAction
In the AcknowledgementAction data structure:


Remove all attributes in the AcknowledgementAction element and prefix the element name
(begin and end tags) with efile:



Duplicate the OriginAcknowledgement and ItemAcknowledgement structures as needed
for multiple items. Edit the data as you see fit. Make sure all instances of OriginId and
OrigTransContentLocation are correctly referencing the ones in the transmission file.

Step 1.3 – Complete the Acknowledgement Envelope
Plug in the AcknowledgementAction structure from Step 1.2 into the Placeholder for
AcknowledgementAction defined in Step 1.1.

81

The complete Acknowledgement Envelope is shown below:






IRS94x2002-12-31T06:22:12
2009-12-17T09:30:47-05:00

MyUniqueTransID001
2009-12-31T06:22:12-05:00
A
T


String
String
String


String
String
String


82



MyUniqueOrigID001
2009-12-17T09:30:47-05:00
A


String
String
String


String
String
String



999999RetData20020617T093047
010000000
R
Payment Request Received


String
String
String


String

83

String
String




999999RetData20020617T093101
010000000
R
Payment Request Received


String
String
String


String
String
String





MyUniqueOrigID002
2009-12-17T09:30:47-05:00
A



84

String
String
String


String
String
String



MyUnique001ReturnId
010000000
R
Payment Request Received


String
String
String


String
String
String




MyUnique002ReturnId

85

210000000
A
Payment Request Received








Step 1.5 – Validate the Acknowledgement Envelope


Validate the Acknowledgement Envelope in XMLSpy by clicking on the
tool bar.



Correct the data, if necessary, and re-validate.

button on the

Step 2 – Create Acknowledgement File
The most notable difference between the 94x return transmission file and the acknowledgement
file is that the acknowledgement file is NOT a MIME multi-part document - it contains only the
Acknowledgement Envelope with the body only, i.e. no header. The entire envelope is a selfcontained XML data structure. The acknowledgement file can be created by simply adding the
Content-Type header to the Acknowledgement Envelope. The required content-type header is
highlighted.
The complete acknowledgement file is shown below in its entirety:

Content-Type: text/xml; charset=UTF-8





IRS94x2009-12-31T06:22:12
2009-12-17T09:30:47-05:00

MyUniqueTransID001
2009-12-31T06:22:12-05:00
A
T


String
String
String


String
String
String



MyUniqueOrigID001
2009-12-17T09:30:47-05:00
A


String

87

String
String


String
String
String



999999RetData20020617T093047
010000000
R
Payment Request Received


String
String
String


String
String
String




999999RetData20020617T093101
010000000

88

R
Payment Request Received


String
String
String


String
String
String





MyUniqueOrigID002
2009-12-17T09:30:47-05:00
A


String
String
String


String
String
String

89




MyUnique001ReturnId
010000000
R
Payment Request Received


String
String
String


String
String
String




MyUnique002ReturnId
210000000
A
Payment Request Received






90




91

APPENDIX A
FORMS & SCHEDULES ACCEPTED ELECTRONICALLY
A1.0 FORM 940, EMPLOYER’S ANNUAL FEDERAL UNEMPLOYMENT
(FUTA) TAX RETURN
File as many Forms 940 in a batch (origin) of returns, as needed.
NOTE: Forms 940, 940-PR, 941, 941-PR, and 941-SS may be combined within any batch or
transmission.

A2.0 FORMA 940-PR, PLANILLA PARA LA DECLARACION ANNUAL
DEL PATRONO – LA CONTRIBUCION FEDERAL PARA EL
DESEMPLEO (FUTA)
File as many Forms 940-PR in a batch of returns as needed.
NOTE: Forms 940, 940-PR, 941, 941-PR, and 941-SS may be combined within any batch or
transmission.

A3.0 FORM 941, EMPLOYER’S QUARTERLY FEDERAL TAX RETURN
File as many Forms 941 in a batch of returns as needed.
NOTE: Forms 940, 940-PR, 941, 941-PR, and 941-SS may be combined within any batch or
transmission.

A4.0 FORMA 941-PR, PLANILLA PARA LA DECLARACION
TRIMESTRAL DEL PATRONO – LA CONTRIBUCION FEDERAL AL
SEGURO SOCIAL Y AL SEGURO MEDICARE
File as many Forma 941-PR in a batch of returns as needed.
NOTE: Forms 940, 940-PR, 941, 941-PR, and 941-SS may be combined within any batch or
transmission.

92

A5.0 FORM 941-SS, EMPLOYER’S QUARTERLY FEDERAL TAX
RETURN
File as many Forms 941-SS in a batch of returns as needed.
NOTE: Forms 940, 940-PR, 941, 941-PR, and 941-SS may be combined within any batch or
transmission.

A6.0 FORM 944, EMPLOYER’S ANNUAL FEDERAL TAX RETURN
File as many Forms 944 in a batch of returns as needed

A7.0 FORM 941 SCHEDULE B, EMPLOYER’S RECORD OF FEDERAL
TAX LIABILITY
If required, include up to one Schedule B with each Form 941 or 941-SS.

A8.0 FORM 941-PR ANEXO B, REGISTRO SUPLEMENTARIO DE LA
OBLIGACION CONTRIBUTIVA FEDERAL DEL PATRONO
If required, include up to one Anexo B with each Form 941-PR.

A9.0 SCHEDULE D (FORM 941), REPORT OF DISCREPANCIES
CAUSED BY ACQUISITIONS, STATUTORY MERGERS, OR
CONSOLIDATIONS
If required, include up to 10 Schedule Ds with each Form 941.

A10.0 FORMS 940/941 SCHEDULE R, ALLOCATION SCHEDULE FOR
AGGREGATE FILERS
File up to 1000 records per submission.

A11.0 SCHEDULE A (FORM 940), MULTI-STATE EMPLOYER AND
CREDIT REDUCTION INFORMATION
A12.0 PAYMENT RECORD
File up to one Payment Record per balance due return.
NOTE: Payment amounts are currently limited to $500.00 for Form 940 returns, and $2,500.00
for Form 941 returns. Also, payments must be received with the return, and must be received by
the normal due date for the return (i.e. 1st Quarter 2007 Form 941, due April 30, 2007).

93

A13.0 PIN REGISTRATION
PIN Registration Records may only be filed with other PIN Registration Records. Do not mix
PIN Registration Records with any return data.
Use the PIN Registration Record to submit a request for a Personal Identification Number (PIN)
for the Approved Signatory. Once processed, the PIN will be mailed directly to the Authorized
Signer, and will not be activated for use until the Return Receipt Acknowledgment Document is
returned to the Service. The signed Statement of Receipt acknowledges that the PIN was
received by the Approved Signer, indicating possession of, and responsibility for the proper use
of the PIN for signing tax returns (pursuant to 301.6061-1) filed in the Form 94x e-file Program.
Refer to Revenue Procedure 99-39, section 6.06 and 6.07 for guidelines.

A14.0 EXPLANATION RECORDS
Explanation Records are designed to provide a means of attaching additional information, that
you may be required, or which you wish to attach with your return data. Explanations are
optional, and may be used to forward information that you would normally attach with your tax
return

94

APPENDIX B

NAME CONTROL CONVENTIONS

Individual Name Controls
Name Control Underlined

Rule

Individual Names in General:

Name
Control

Ralph Teak
Dorothy Willow
Joe McCedar
Torn MacDouglas
Joseph MacTitus

TEAK
WILL
MCCE
MACD
MACT

The Name Control consists of the first four
characters of the primary taxpayer’s last name.

Thomas A. El-Oak
Ann O’Spruce
Mark D’Magnolia

EL-O
OSPR
DMAG

The hyphen (-) is the ONLY special character
allowed in the Individual Name Control.

Dannette B
James P. Ai
John A. Fir

Individual Names in General:

B
AI
FIR

The Name Control must contain no more than
four characters. However, it may contain less than
four characters.
Note: The first character must be an alpha
followed by maximum of three blank positions

Daniel P. Di Almond
Mary J. Van Elm
Susan L. Von Birch
Donald Vander Oak

DIAL
VANE
VONB
OAK

Taxpayers with names such as “Van,” “Von” and
“Di” are considered as part of the Name Control.
Note: See Asian-Pacific Names for exceptions to
this rule.

Janet C. Redbud Laurel
Dee (Plum) Birch

LAUR
BIRC

When two last names are shown for an individual,
derive the Name Control from the second last
name of the primary taxpayer.
Note: See Exceptions to this rule within Item 2.,
Hispanic Names

Joan Hickory-Hawthorn
Dale Redwood-Cedar

HICK
REDW

When two last names for an individual are
connected by a hyphen, derive the Name Control
from the first last name.

Dell Ash & Linda Birch
Trey & Joan Eucalyptus

ASH
EUCA

On a joint return, whether the taxpayers use the
same or different last names, derive the Name
Control from the PRIMARY taxpayer’s last
name.
Note: The PRIMARY taxpayer is listed first on
the tax form. Taxpayer listed on the second line is

95

the secondary taxpayer.

96

Name Control Underlined
Hispanic Names

Rule (in priority order)

Name
Control

Hispanic Names

Elena del Valle
Eduardo de la Rosa
Pablo De Martinex
Miguel de Torres
Juanita de la Fuente
B. A. De Rodrigues
M. D. de Garcia

DELV
DELA
DEMA
DETO
DELA
DERO
DEGA

When “del,” “de,” or “de la” appear with a
Hispanic name, include it as part of the Name
Control

Juan Garza Morales
Maria Lopez y Moreno
Sylvia Juarez cle Garcia

GARZ
LOPE
JUAR

When two Hispanic last names are shown for an
individual, derive the Name Control from the first
last name. (See Note at the very top of the
previous page
Note: This rule may not accurately identify all
Hispanic last names, but it does provide
consistency in IRS Hispanic Name Control.

Name
Control

Rule (in priority order)

Name Control Underlined
Asian-Pacific Names
Binh To La

Asian-Pacific Names

LA

Some Asian-Pacific last names have only two
letters.

Nam Quoc Tran & Thuy Thanh
Vo

TRAN

Asian-Pacific females rarely change their last
names due to marriage.

Dang Van Le
Nhat Thi Pham

LE
PHAM

When “Van” (male) or “Thi” (female) appear
with an Asian-Pacific name, do not include it as
part of the Name Control.
Note: These are common Asian-Pacific middle
names.

Kim Van Nguyen & Thi Tran

NGUY

The name “Nguyen” is a common last name used
by both male and female taxpayers.

Kwan, Kim Van & Yue Le

KWAN

The last name may appear first on the name line.
Note: On the signature line, the last name often
appears first.

CHIU
QIU

Asian-Pacific first names often include a hyphen
(-). Rarely is an Asian-Pacific taxpayer’s last
name hyphenated.

Yen-Yin Chiu
Jin-Zhang Qiu

97

Business Name Controls
Business Name Controls in General:
 The Name Control consists of up to four alpha and/or numeric characters.
 The ampersand (&) and hyphen (-) are the only special characters allowed in the Name
Control.
 The Name Control can have less, but no more than four characters. Blanks may be present
only at the end of the Name Control.
 Note: Do not include “dba” or “fbo” as part of the Name Control. They stand for “doing
business as” and “for benefit of”
Business Name Control Valid Characters:
 Alpha (A-Z)
 Numeric (0-9)
 Hyphen (-)
 Ampersand (&)
Special Business Name Controls:
 If an invalid character is used in the name line, drop the special character from the taxpayer’s
name. Example: Jones.com should be Jones com. An example is 4U.com. The Name Control
should be 4UCO.
 When the organization name contains the name of a corporation and both the words “Trust”
and “Fund” are present, apply the corporate name control rules.
 If the organization name contains both “Trust” and “Fund” and an individual’s name, apply
the trust name control rules.

98

99

Name Control Underlined
Sole Proprietorships

Name
Control

Arthur P. Aspen, Attorney
Jane Hemlock, The Pecan Café
John and Mary Redwood

ASPE
HEML
REDW

Name Control Underlined

Name
Control

Estates
Frank Walnut Estate
Alan Beech, Exec. Estate of Jan
Poplar
Homer J. Maple Estate

WALN

Name Control Underlined

Name
Control

Partnerships
Redbud Restaurant
Teak Drywall Finishers
Don Hickory, Gen. Ptr.
Harold J. Almond & Thad
J. Balsam et al Ptr.
Howard Elder
Development Co.
W. P. Plum & H. N. Laurel
DBA P&L Pump Co
Almond Group
E. J. Fig, M. L. Maple, &
R. T. Holly PTRS.

POPL
MAPL

REDB
TEAK

HOWA

Rule
Sole Proprietorships (Individuals)
The Name Control is the first four characters of
the individual’s last name.

Rule
Estates
The Name Control is the first four characters of
the individual’s last name.
Note: The decedent’s name may be followed by
“Estate” on the name line.
Rule
Partnerships
Derive the Name Control for partnership entities
from the trade or business name of the
partnership.
Note: Specific instructions for name controlling
partnerships for Form SS-4 are found in IRM
21.7.13.

P&LP
ALMO

The Hemlock Cup
The Hawthorn

HEML
THEH

Omit the word “The” when it is followed by more
than one word. Include the word “The” when it is
followed by only one word.

Bob Oak & Carol Hazel
Cedar, Teak & Pine, Ptrs

OAK
CEDA

If no trade or business name is present, derive the
Name Control from the last name of the first
listed partner following the general rules listed at
the beginning of this document.

100

101

Name Control Underlined

Rule

Corporations

Name
Control

Sumac Field Plow Inc.
11th Street Inc.
P&P Company
Y-Z Drive Co.
ZZZ Club
Palm Catalpa Ltd. Fir
Fir Homeowners Assn.

SUMA
11TH
P&PC
Y-ZD
ZZZC
PALM
FIRH

Derive the Name Control from the first four
significant characters of the corporation name.

The Willow Co.
The Hawthorn

WILL
THEH

When determining a corporation Name Control,
omit “The” when it is followed by more than one
word. Include the word “The” when it is followed
by only one word.

John Hackberry PA
Sam Sycamore SC
Carl Eucalyptus M.D. P.A.

JOHN
SAMS
CARL

If an individual name contains any of the
following abbreviations, treat it as the business
name of the corporation:
PC – Professional Corporation
SC – Small Corporation
PA – Professional Association
PS – Professional Service

The Joseph Holly Foundation
Kathryn Fir Memorial Fdn.

JOSE
KATH

Apply corporate Name Control rules when the
organization name contains "Fund,"
"Foundation"or "Fdn”

City of Fort Hickory Board of
Commissioners
Walnut County Employees
Association
Rho Alpha Chapter Alpha Tau
Fraternity
House Assn. Of Beta XI
Chapter of Omicron Delta
Kappa

CITY

Apply the corporate Name Control rules to local
governmental organizations and to chapter names
of national fraternal organizations.

WALN

Corporations

RHOA
HOUS

102

Name Control Underlined
Trusts and Fiduciaries
Jan Fir Trust
FBO Patrick Redwood
Chestnut Bank TTEE
Donald C. Beech Trust
FBO Mary, Karen &
Michael Redbud
Testamentary Trust U/W
Margaret Balsam
Cynthia Fit & Laura Fir
Richard L. Aster
Charitable Remainder
Unitrust

FIR

BEEC

BALS

Trusts and Fiduciaries
Derive the Name Control from the name of the trust
using the following order of selection:
If only an individual is listed, use the first four
characters of the last name following the general
rules mentioned at the beginning of this document.
Note: Never include any part of the word “trust” in
the Name Control.

ASTE

Magnolia Association
Charitable Lead Trust
Cedar Corp. Employee
Benefit Trust
Maple-Birch Endowment
Trust
John J. Willow, Trustee

MAGN

Trust No. 12190
FBO Margaret Laurel
ABCD Trust No. 001036
Elm Bank TTEE
0020, GNMA POOL
GNMA Pool No. 00100B

1219

Testamentary Trust
Edward Buckeye TTEE
Trust FBO Eugene
Eucalyptus
Trust FBO The Dogwood
Blossom Society
Micheal Teak Clifford Trust

Rule

Name
Control

When a corporation is listed, use the first four
characters of the corporation name.

CEDA
MAPL

1036
20GN
100G
BUCK
EUCA
DOGW

For numbered trusts and GNMA Pools, use the first
four digits of the trust number, disregarding any
leading zeros and/or trailing alphas. If there are
fewer than four numbers, use the letters “GNMA” to
complete the Name Control.
If none of the above information is present, use the
first four characters of the last name of the trustee
(TTEE) or beneficiary (FBO) following the rules at
the beginning of this document.
Note: “Clifford Trust” is the name of a type of trust.

TEAK

103

Name Control Underlined
Other Organizations
Parent Teachers Association
of San Francisco
Parent Teachers Association
Congress of Georgia

Rule

Name
Control
PTAC
PTAG

Other Organizations
Derive the Name Control of a Parent Teachers
Association from the abbreviation “PTA”. The
Name Control is “PTA.” plus the first letter of the
state where the PTA is located. Use the first letter of
the state, whether or not the state name is present as
a part of the name of the organization.

Local 210 International
Birch Assn.
VFW Post 3120
Laborer’s Union, AFL-CIO
Tau Delta Chapter of Alpha
Phi
Benevolent & Protective
Order of Elks (B. P. O. E.)

INTE
VETE
LABO
ALPH
BENE

Derive the Name Control from the first four
characters of the national title.
Note: “VFW” is a common abbreviation for
“Veterans of Foreign Wars”.

A.I. S.D.
R.S.V.P. Post No. 245

AISD
RSVP

If the return has an abbreviated first name other than
“PTA” and “VFW,” the Name Control is the first
four characters of the abbreviated name.

Barbara J. Yucca YY Grain
Inc.

YYGR

When an individual name and corporate name
appear, the Name Control is the first four letters of
the corporate name.

Diocese of Kansas City
St. Rose Hospital
St. Joseph’s Church
Diocese of Cypress
St. Bernard’s Methodist
Church Bldg. Fund
Name Control Underlined
Exempt Organizations

STRO
STJO

For churches and their subordinates (i.e., nursing
homes, hospitals), derive the Name Control from the
legal name of the church.

STBE

Rule

Name
Control

Friends of Jane Doe
Committee to Elect John
Smith

JANE
JOHN

Smith for State
Representative
Linda Jones for Congress
Citizen for John Harold

SMIT
LIND
JOHN

Exempt Organizations
Use these examples for determining the Name
Control for Political Organizations.

104

105

APPENDIX C
STREET ABBREVIATIONS
Word

Abbreviation

and

&

Air Force Base

AFB

Apartment

APT

Avenue

AVE

Boulevard

BLVD

Building

BLDG

Care of, or In Care of

%

Circle

CIR

Court

CT

Drive

DR

East

E

Fort

FT

General Delivery

GEN DEL

Heights

HTS

Highway

HWY

Island

IS

Junction

JCT

Lane

LN

Lodge

LDG

North

N

Northeast, N.E

NE

Northwest, N.W.

NW

One-fourth, One quarter

¼

One-half

½

(all fraction, space before & after the number e.g., 1012 1/2 ST)
Parkway

PKWY

Place

PL

106

Word

Abbreviation

Post Office Box

P.O. Box

Route, RT

RTE

Road

RD

R.D. Rural Delivery

RFD

R.F.D., R.R., Rural Route

RR

South

S

Southeast, S.E.

SE

Southwest, S.W.

SW

Square

SQ

Street

ST

Terrace

TER

West

W

NOTE: For a complete listing of acceptable address abbreviations, See Document 7475, State
Abbreviations, Major City Codes and Address Abbreviations.

107

108

APPENDIX D
POSTAL SERVICE STATE ABBREVIATIONS & ZIP CODE RANGES
State

Abbreviation

ZIP Code Range

Alabama

AL

350nn – 352nn, 354 – 369nn

Alaska

AK

995nn – 999nn

American Samoa

AS

96799 only

Arizona

AZ

850nn – 853nn, 855nn – 857nn, 859nn –
860nn, 863nn – 865nn

Arkansas

AR

716nn – 729nn

California

CA

910nn – 928nn

Colorado

CO

800nn – 816nn

Connecticut

CT

060nn – 069nn

Delaware

DE

197nn – 199nn

District of Columbia

DC

200nn – 205nn

Federated States of Micronesia

FM

969nn

Florida

FL

320nn – 339nn,
341nn, 342nn,
347nn, 349nn

Georgia

GA

300nn – 319nn
398nn - 399nn

Guam

GU

969nn

Hawaii

HI

967nn – 968nn

Idaho

ID

832nn – 838nn

Illinois

IL

600nn – 620nn, 622 – 629nn

Indiana

IN

460nn – 479nn

Iowa

IA

500nn – 516nn, 520nn – 528nn

Kansas

KS

660nn – 662nn, 664nn – 679nn

Kentucky

KY

400nn – 427nn

Louisiana

LA

700nn – 701nn, 703nn – 708nn, 710nn –
714nn

Maine

ME

039nn – 049nn

109

State

Abbreviation

ZIP Code Range

Marshall Islands

MH

969nn

Maryland

MD

206nn – 212nn, 214nn – 219nn

Massachusetts

MA

010nn – 027nn
055nn

Michigan

MI

480nn – 499nn

Minnesota

MN

550nn – 567nn

Mississippi

MS

386nn – 397nn

Missouri

MO

630nn – 658nn

Montana

MT

590nn – 599nn

Nebraska

NE

680nn – 681nn, 683nn – 693nn

Nevada

NV

New Hampshire

NH

030nn – 038nn

New Jersey

NJ

070nn – 089nn

New Mexico

NM

New York

NY

005nn,
100nn – 149nn
06390

North Carolina

NC

270nn – 289nn

North Dakota

ND

580nn – 588nn

Northern Mariana Islands

MP

969nn

Ohio

OH

430nn – 459nn

Oklahoma

OK

730nn – 731nn, 734nn – 741nn, 743nn –
749nn

Oregon

OR

970nn – 979nn

Palau

PW

969nn

Pennsylvania

PA

150nn – 196nn

Puerto Rico

PR

006nn – 007nn
009nn

Rhode Island

RI

028nn – 029nn

South Carolina

SC

290nn – 299nn

110

889nn – 891nn, 893nn – 895nn,
897nn – 898nn

870nn – 871nn,
873 – 875nn, 887nn – 884nn

State

Abbreviation

ZIP Code Range

South Dakota

SD

570nn – 577nn

Tennessee

TN

370nn – 385nn

Texas

TX

750nn – 770nn, 772nn – 799nn, 885nn

Utah

UT

840nn – 847nn

Vermont

VT

050nn – 054nn
056nn – 059nn

Virginia

VA

201nn, 220nn – 246nn

Virgin Islands

VI

008nn

Washington

WA

980nn – 986nn
988nn – 994nn

West Virginia

WV

247nn – 268nn

Wisconsin

WI

Wyoming

WY

111

530nn – 532nn, 534nn – 535nn,
537nn – 549nn
820nn – 831nn, 83414

112

APPENDIX E GLOSSARY OF TERMS

Customer Role – A description of the participant’s position and function within the IRS e-file
Program.
94x OnLine e-Filer - user of IRS Approved Software to file and sign his/her own 94x On-Line
e-file returns
94x Authorized Signer – should be a Principal for the business or organization. The
Authorized signer acts for the entity in legal and/or tax matters and is held liable for filing all
returns and making all tax deposits and payments, adhering to all rules and regulations as set
forth in Revenue Procedures 2012-32 and 2007-40.
94x PIN Registration—The electronic format for sending requests for a 94x OnLine e-Filer PIN
via IRS approved software and an Authorized IRS e-file Provider.
Electronic Return Originator (ERO)—Originate the electronic submission of income tax
returns to the IRS. Identified by an EFIN.
EFIN (Electronic Filer Identification Number)—A six digit number assigned by IRS to
identify the filer by IRS district and is used as part of the Declaration Control Number.
ETIN (Electronic Transmitter Identification Number)—A five digit number assigned by IRS
to each applicant who transmits returns directly to the IRS data communications subsystems or
who intends to develop software for the purpose of formatting electronic returns to IRS
specifications. The ETIN is used as part of the Return Sequence Number (RSN).
IRS Agent/Financial Agent—IRS Agent/Financial Agents are acting on behalf of the IRS in the
submission of Electronic return transmissions. IRS Agents provide a return received date for
each return that they file, since the Agent acts as a collection point for the taxpayer return data.
Large Taxpayer— Large Taxpayer is a special role in which the approved Large Business
Taxpayer will act as transmitter and originator of their own tax return data.
MIME—Multipurpose Internet Mail Extensions. MIME extends the format of Internet mail to
allow non-US-ASCII textual messages, non-textual messages, multipart message bodies, and
non-US-ASCII information in message headers.
Personal Identification Number (PIN)—A unique confidential number assigned to each
authorized Reporting Agent and to each authorized Taxpayer approved to participate in the IRS
e-file for Business Programs, as applicable.
Reporting Agent—A Reporting Agent is an accounting service, franchiser, bank, or other
person that complies with Revenue Procedure 2012-38, IRB 2012-34,and is authorized to
prepare and electronically file Forms 940, 941 and 944 for a taxpayer. Reporting Agents sign all
of the electronic returns they file with a single PIN signature.
113

Software Developer—A software Developer develops software for the purposes of formatting
returns according to the IRS’s electronic return specifications.
Transmitter—A Transmitter is a firm, organization, or individual that receives returns and PIN
Registrations electronically from clients, reformats the data (if necessary), batches them with
returns or electronic PIN Registrations from other clients, and then transmits the data to the
Service. A transmitter does not have signature authority for the taxpayers that it services.
Transmitters are identified with an ETIN, but are also provided with an EFIN. Transmitter
EFINs are used to batch returns which are submitted and signed by individual taxpayers for
transmission to the IRS.
94x XML Transmission—The format for filing 940, 940PR, 941, 941PR, 941SS, 944 returns
and related schedules. These transmissions will be filed at the Enterprise Computing Center –
Memphis (ECC-MEM). The electronic filing e-help Desk will provide trading partner
assistance.
Schema—A set of rules defining how the XML is formatted and defines legal values for XML
elements. The schema itself is an XML document.
SOAP—Simple Object Access Protocol, is a lightweight protocol for exchange of information in
a decentralized, distributed environment. It is an XML based protocol that consists of three
parts: an envelope that defines a framework for describing what is in a message and how to
process it, a set of encoding rules for expressing instances of application-defined data types, and
a convention for representing remote procedure calls and responses. SOAP is a component of
the first XML document in each XML transmission.
XML Transmission—Used in this document refer to either a 94x XML transmission or an
Electronic PIN Registration. An XML transmission consists of MIME headers and XML
documents.
XML—The Extensible Markup Language (XML) is the universal format for structured
documents and data on the Web.
Xpath—A mechanism for querying XML. XML’s counterpart to SQL

114

APPENDIX F 94X XML SCHEMA SAMPLES

MIME-Version: 1.0
Content-Type: Multipart/Related; boundary=MIME94xBoundary; type=text/xml;
X-eFileRoutingCode: 94x
--MIME94xBoundary
Content-Type: text/xml; charset=UTF-8
Content-Transfer-Encoding: 8bit
Content-Location: Envelope94x




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Creator                         : SE:W:CAS:SP:BOM:ETE
Title                           : Publication 3823 (Rev. 9-2014)
Description                     : Employment Tax e-file System Implementation and User Guide
Create Date                     : 2014:09:24 08:45:37-04:00
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Modify Date                     : 2014:09:30 14:21:30-04:00
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Author                          : SE:W:CAS:SP:BOM:ETE
Subject                         : Employment Tax e-file System Implementation and User Guide
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