E-File authorizations for DFVC filings

We have a client needing to do a DFVC filing for multiple years and we need to sing the return on their behalf.  Will the IRS allow on signed E-File Authorization for multiple filing years?

Could you provide some additional details about what the client or you is trying to accomplish?  The DFVC is a DOL program and the question is about IRS E-File.

The DFVC is for 5500 filings on EFAST.  We will be signing on EFAST for our client and so will be preparing e-file authorizations.  Do we need one per year or can we use one covering all years.

I know in the past the IRS required one per year and I am trying to find out if that has changed.

If I understand the situation correctly, your client needs to file either Form 5500 or Form 5500-SF for several years using DOL's Delinquent Filer Voluntary Compliance Program (DFVCP).  You cannot use DFVCP to file late Form 5500-EZs.

The condensed version is a 5500 must be prepared for each year with the box checked indicating in Part I D that each filing is being made under the DFVCP. 

The FAQs are very helpful filling in the details https://www.dol.gov/sites/dolgov/files/ebsa/about-ebsa/our-activities/resource-center/faqs/efast2-form-5500-processing.pdf

You will use the Form Selector https://www.askebsa.dol.gov/FormSelector/ that will inform you which forms and schedules must be submitted for each plan year.

You will then go to the DFVCP penalty calculator https://www.dol.gov/agencies/ebsa/employers-and-advisers/plan-administration-and-compliance/correction-programs/dfvcp  to identify the filings that are being submitted under the DFVCP and pay the penalties.  They take bank draws, credit cards and debit cards and don't care who pays.

The IRS will waive late penalties for filing made under DFVCP https://www.irs.gov/retirement-plans/irs-penalty-relief-for-dol-dfvc-filers-of-late-annual-reports  .

You do not need to file the 5500s with the IRS.  If there were participants reportable on Form 8955-SSA for any year, you will have to file a Form 8955-SSA directly with the IRS for each year the form was required to be filed.  If you do not file the Form 8955-SSA with the IRS, the IRS may not waive the penalties.

The DOL website for the DFVCP filings is more user-friendly than most other agency websites.  I suggest reading through all of the FAQs first and then follow the instructions as they lead you through the process.  It is tedious and it is best to have all of the forms completed before starting the filing process.