-- Federal 940 Upload - eSmartForm Template -- Following instructions are divided into following sections. (1) 940 Upload Template Specifications (2) Examples (i) Sample for Reporting Agent (with 5-digit PIN) (ii) Sample for 'Business Taxpayer' (with 10-digit PIN) (iii) Sample for 'Bulk' file (iv) Sample for 'Foreign Company (3) Detailed information regarding Schema (4) 940 form information (5) Instructions to upload file on a eSmartPayroll website and submit the order (6) Most common Efile Rejections received from IRS (7) Miscellaneous Information (8) Contact Information to resole 940 Upload Issue *********************************************** (1) Upload Template Specifications *********************************************** "940Container" "Agent","EIN","NAME","TRADENAME","ADDRESS","CITY","STATE","ZIPCODE","EFIN","PIN","PHONE","NAME CONTROL" "Employer","EIN","Name","TradeName","StateCode","Address","City","State","Zipcode","Phone","BusinessType","NameControl","ForeignCountry","ForeignProvinceORCounty","ForeignPostalCode" "A-Info","Year","Line1a","Line3","Line4","Line5","Line6","Line7","Line8","Line9","Line10","Line11","Line12","Line13a_overpayApplyFromPriorYear","Line13b_PaymentThisYear","Line14","Line15","Line16a","Line16b","Line16c","Line16d","Line17" "CheckBoxes","Line1b","Line2","Line4a","Line4b","Line4c","Line4d","Line4e","IsAmendedReturn","IsSuccessorEmployer","IsNoPayment","isFinalREturn","Line15ApplyNext","line15Refund" "SignHere","SignPIN","SignName","SignTitle","SignDate","SignPhone" "940ScheduleA" "ScheduleA","State","FutaTaxable","CreditReduction" "ScheduleA","State","FutaTaxable","CreditReduction" "ScheduleA","State","FutaTaxable","CreditReduction" ... "End940ScheduleA" *********************************************** (2) Examples *********************************************** (i) Sample for Reporting Agent (with 5-digit PIN) "940Container" "Agent","991234567","I AM A AGENT","DBA AGENT","136 WEST HALL AVE","SLIDELL","CA","70460","123456","12345","4081234567","IAMA" "Employer","880123456","MATH 4 ADULT","DBA I TEACH MATH","","9001 HOME ST.","MILPITAS","CA","95035","","CORP","MATH","","","" "A-Info","2015","","280000","0","0","0","280000","1680","0","0","1260","2940","0","2940","0","0","2000","900","20","20","2940" "CheckBoxes","1","1","0","0","0","0","0","0","0","0","0","0","0" "SignHere","12345","JOHN DOE","AGENT","12/31/2015","4081234567" "940ScheduleA" "ScheduleA","CA","140000","1260" "ScheduleA","NV","140000","0" "End940ScheduleA" (ii) Sample for 'Business Taxpayer' (with 10-digit PIN) "940Container" "Employer","770123456","ABCD FOR KIDS","I TEACH ABCD","","8001 HOME ST.","MILPITAS","CA","95035","","CORP","ABCD","","","" "A-Info","2015","CA","280000","0","0","0","280000","1680","0","0","1260","2940","0","2940","0","0","2000","900","20","20","2940" "CheckBoxes","0","1","0","0","0","0","0","0","0","0","0","0","0" "SignHere","8888888888","JANE DOE","CEO","12/31/2015","4082222222" "940ScheduleA" "ScheduleA","CA","140000","1260" "ScheduleA","NV","140000","0" "End940ScheduleA" (iii) Sample for 'Bulk' file "940Container" "Agent","991234567","I AM A AGENT","DBA AGENT","136 WEST HALL AVE","SLIDELL","CA","70460","123456","12345","4081234567","IAMA" "Employer","660123456","SCIENCE INC","SCIENCE IS FUN","","6001 HOME ST.","MILPITAS","CA","95035","","CORP","SCIE","","","" "A-Info","2015","","280000","0","0","0","280000","1680","0","0","1260","2940","0","2940","0","0","2000","900","20","20","2940" "CheckBoxes","1","1","0","0","0","0","0","0","0","0","0","0","0" "SignHere","12345","JOHN DOE","AGENT","12/31/2015","4081234567" "940ScheduleA" "ScheduleA","CA","140000","1260" "ScheduleA","NV","140000","0" "End940ScheduleA" "940Container" "Agent","991234567","I AM A AGENT","DBA AGENT","136 WEST HALL AVE","SLIDELL","CA","70460","123456","12345","4081234567","IAMA" "Employer","550123456","HAPPY HISTORY HOUSE","","","5001 HOME ST.","MILPITAS","CA","95035","","CORP","HAPP","","","" "A-Info","2015","CA","280000","0","0","0","280000","1680","0","0","1260","2940","0","2940","0","0","2000","900","20","20","2940" "CheckBoxes","0","1","0","0","0","0","0","0","0","0","0","0","0" "SignHere","12345","JOHN DOE","AGENT","12/31/2015","4081234567" "940ScheduleA" "ScheduleA","CA","280000","1260" "End940ScheduleA" (iv) Sample for 'Foreign Company "940Container" "Agent","991234567","I AM A AGENT","DBA AGENT","136 WEST HALL AVE","SLIDELL","CA","70460","123456","12345","4081234567","IAMA" "Employer","440123456","MATH 4 KID","DBA I TEACH MATH","","4001 HOME ST.","TORONTO","","","1112223333","CORP","MATH","CANADA","ONTARIO","5" "A-Info","2015","CA","7000","0","0","0","7000","42","0","0","63","105","0","105","0","0","0","0","0","0","63" "CheckBoxes","0","1","0","0","0","0","0","0","0","0","0","0","0" "SignHere","12345","JOHN DOE","AGENT","12/31/2015","4081234567" "940ScheduleA" "ScheduleA","CA","7000","63" "End940ScheduleA" *********************************************** (3) Detailed information regarding Schema *********************************************** 1) Do not use any of the 'Reserved characters' in the data field: Comma (,); Quotation Mark ("); Tilde (~); Back Slash (\); Asterisk (*); or Caret (^) - Ex1. If the company is a C&S Technologies, Inc, remove the 'comma' (Ex. C&S Technologies Inc). - Ex2. If the amount is more than 1000 dollars, enter 1000 (DO NOT entered the comma: 1,000) 2) Each data fields is separated by , comma (No space after the ,) 3) Date fields are formatted MM/DD/YYYY 4) Checkboxes: 0=Blank; 1=Filled in 5) Please use 2-character abbreviation for the State name (use TX, not Texas). 6) Each 940 must have a minimum of 5 records. - Companies reporting schedule A will have additional records (see schema above for more information). 7) The first line of the file must be "940Container" 8) Enter "0" if the amount is $0 9) "Agent" record is optional; if you are a reporting agent (Ex. CPA or 3rd party filing for a client), you will need to enter the information. - If you are filing for your company, you can remove the "Agent" record. 10) SignPIN$ -Reporting Agent PIN - Enter Reporting Agent's 5-digit PIN. - If you are 3rd party (Ex. CPA) who is filing 940 for clients, you will enter your 5-digit PIN. - Reporting Agents should have been authorized to file returns for clients (after completing Form 8655). The 5-digit PIN is tied to the individual EIN's of your clients. -Business Taxpayer PIN - 10-digit, one PIN for each company (EIN). - If you are filing for your company, you will need the 10 digit number. ** WARNING: DO NOT confuse the 'PIN' with the "4-digit PIN" from EFTPS (they are separate numbers). 11) NameControl$ - Name control is a four characters created by the IRS to identify the business. Usually, the name control is based on the first four letters of company name, or the first four letters of a sole proprietor's last name. - The four characters can be letters, digits, or combination of both. - To verify the name control of a company, please contact the IRS (800) 829-4933. 12) "BusinessType" can be one of following: - Individual - "INDI" - Corporation - "CORP" - Sole Proprietor - "SOLE" - Partnership - "PART" - Estate - "ESTA" - Trust and Fiduciaries - "TRUS" - Government Entity - "GOVE" - Exempt Organization - "EXEM" *********************************************** (4) 940 form information *********************************************** 1) If you pay wages in multiple states, skip "Line1a" and change "Line1b" to "1". 2) "940ScheduleA" is only applies if the state is subject to 'credit reduction rate'. Ex. State VI has a credit reduction rate of 0.033 in tax year 2021. - if "Line1b" is "1", you must provide at least two Schedule A records. - if "Line2" is "1", "you must provide at least one Schedule A record. 3) "ScheduleA" must include every state in which you are required to pay state UI tax. -Every record that has Schedule A must have "End940ScheduleA" at the end. "940ScheduleA" "ScheduleA","State","FutaTaxable","CreditReduction" "ScheduleA","State","FutaTaxable","CreditReduction" "ScheduleA","State","FutaTaxable","CreditReduction" ... "End940ScheduleA" 4) "IsAmendedReturn" must be "0". The IRS currently does not support efile for the 940 correction. -If you need to correct the 940, please download the form from the IRS website, prepare and mail it to the IRS. -The appropriate mailing address can be found in the 940 instructions. 5) Line 13a: FUTA tax deposit for "prior year"; Line 13b: FUTA tax deposit for "this year"; -When you print the 940 PDF, we will provide the sum of both line 13a and line 13b ********************************************************************************************** (5) Instructions to upload file on a eSmartPayroll website and submit the order ********************************************************************************************** 1) Once the file is complete, make sure the file extension ends in ".txt" (text file) NOT 'comma-delimited file' (.csv) 2) If you are preparing a 'bulk' file, make sure you put all 940's under a single file and submit. -Volume discount will be given when you submit a 'bulk' file (1st form is $10, 2nd~20th form is $5 each and continue...) -If you submit one 940 per file, volume discount will not apply. Ex. Submit file#1 (contain FEIN: 10-0000001) and file#2 (contain FEIN: 10-0000002)... When all files have been added into the shopping cart, it will be treated as $10 per file. 3) When preparing 940 files, we recommend keeping them under 250kb (roughly 250 940's). -If you have more than 250 940s to submit, we recommend preparing multiple files (w/ maximum of 250 form 940 data in each file) 4) After you have uploaded the file, please let the page finishes loading. -Depends on the size of file, it may take couple minutes for the page to finish loading. While the page is loading, >DO NOT navigate away from webpage while the page is loading. >DO NOT use BACK, STOP, REFRESH, or CLOSE browser. ********************************************************************************************** (6) Most common Efile Rejections received from IRS ********************************************************************************************** The most common causes of rejected e-file are following: (i) Error: R0000-157 Message: If 'OnlineFilerPIN' is present in the Return Header, it must match the e-File Database for the EIN it is filed for. Cause: Incorrect PIN entered OR company's efile application is inactive. Solution: - Double-check the PIN entered in the efile, revise, and resubmit efile. - If the 10-digit efile PIN is correct, contact the IRS e-help desk to verify the status of the company's PIN: 1-866-255-0654. (ii) Error: R0000-188 Message: The Reporting Agent PIN in the Return Header must match the data in the e-File database. Cause: - In the uploaded file, one or more agent's information was missing from the record(s): Ex. EFIN or Agent's name... - OR, reporting agent's efile application status is inactive. Solution: - Revise the rejected e-file under E-file Status (in the eSmartPayroll account), complete the information, and resubmit. - If information is correct, contact the IRS e-help desk to verify the 'reporting agent efile application' status: 1-866-255-0654 (iii) Error: R0000-900-01 Message: The return type indicated in the return header must match the return type established with the IRS for the EIN. Cause: Company may or may not be required to file the form 940. Ex. Company might need to file 940-PR instead of 940. Solution: Contact the IRS e-help desk to verify company filing status: 1-866-255-0654. (iv) Error:R0000-914-01 Message: Taxpayer TIN in the Return Header must not be the same as the TIN of a previously accepted electronic return for the return type and quarter ending period indicated in the tax return. Cause: Company's 940 already filed. Solution: Filer does not need to resubmit 940 efile. However, he may want to contact the IRS Business and Specialty Tax Line and verify the information: 1-800-829-4933 (1>7>2>2> entered EIN) If you have any question, you can reach us at support@esmartpayroll.com or 408-935-8969 (M-F 9-6pm PST) *********************************************** (7) Miscellaneous Information *********************************************** 1) E-file is a batch process; eSmartPayroll will process and transmit returns on next business day. When the results return, we will post them in user's account (under 'E-file Status'). - We advise all users to submit returns AS EARLY AS POSSIBLE (so that they will have time to revise a rejected return). - It is very important to make sure all returns have been processed. 2) Under 'E-file Status' option, there is a 'search' feature (on the top), which user can find out # of returns accepted/or rejected. Ex. Status = Reject, Tax year = 2016, or Type = 940. - User can also 'export' record into spreadsheet and review. - It is very important to make sure all returns have been processed. - We advise all users to submit returns AS EARLY AS POSSIBLE (so that they will have time to revise a rejected return). 3) 940 E-file deadline is due on 1/31. - If a company has deposited FUTA tax ON TIME and in FULL AMOUNT, normally, company may have 'additional 10 days' to submit return. 4) If you are in a 'credit reduction' state (Ex. CA), you are required to pay additional FUTA Tax to the IRS. - Credit reduction state is referring the state who borrowed money from the Federal to fund its unemployment program. Because the state is unable to pay back, the Federal requires the state to pay back at the year-end; thus, every company in the 'credit reduction state' will need to pay additional FUTA tax. - If you need to deposit tax, please visit IRS EFTPS website: www.eftps.gov *********************************************** (8) Contact Information to resole 940 Upload Issue *********************************************** If you have any questions, you can contact us by (1) Creating a support ticket in a Support Center from your eSmartPayroll account. - Preferred (2) Email: support@esmartpayroll.com - Preferred (3) Phone: 408-935-8969 (M-F 9-5pm PST) - Limited Support *****/