While paper filing is available, the IRS strongly encourages e-filing. E-filing is the most secure, accurate method to file returns and saves taxpayers’ time. E-filing is easy with auto-populating forms and schedules with a step-by-step process that performs calculations for the employer.
The IRS acknowledges receipt of e-filed returns within 24 hours, giving taxpayers reassurance that their return was not misplaced or lost in the mail. E-file users also receive missing information alerts.
Two options to electronically file payroll tax returns
Employers can choose to self-file by purchasing IRS-approved software that meets their specific needs. There may be a fee to electronically file returns through the software, and the software will require a signature to e-file the returns.
Depending on the software they choose, taxpayers will have one or both of the following options:
- Apply for an online signature PIN
- Scan and attach Form 8453-EMP, Employment Tax Declaration for an IRS e-file Return, for the required signature.
The second option for employers is to hire a tax professional to prepare and file their employment tax returns. Taxpayers can use the Authorized IRS e-file Provider Locator Service to find a tax professional who can file on behalf of the business.
For more information on electronic filing of payroll tax returns, see the E-file Employment Tax Forms page.
Tax relief in disaster situations
Employers can find information on the most recent tax relief provisions for taxpayers affected by disaster situations on IRS.gov. See FAQs for Disaster Victims for information about the definition of an affected taxpayer.
IRS News from Around the Nation provides IRS news specific to local areas, primarily disaster relief or tax provisions that affect certain states.