You need to enter your PIN before your return is transmitted to the IRS. At this point, you have an option to choose 'Use Form 8453-EMP' in lieu of your PIN. You may choose that option and proceed to transmit to the IRS.
Small business owners can use the following options to sign Form 8453-EMP.
Your Form 8453-EMP is auto-generated based on the information you provide while completing Form 941. You can approve your form by e-signing it or Download your auto-generated Form 8453-EMP, then manually sign, scan, and upload it to complete your Form 941.