SECTION 10. RESPONSIBILITIES

OF AN ELECTRONIC FILER

.01 To ensure that complete returns are accurately and efficiently filed, an Electronic Filer must comply with the Specifications Guide.

.02 The Electronic Filer must retain the following material for 4 years after the due date of the return (or if the return is filed late, for a period of 4 years from the filing date), unless otherwise notified by the Service:

(1) a complete copy of the electronic portion of the return;

(2) a copy of the signed Form 4996; (3) a copy of the Service’s acknowledgement of receipt of the return; and

(4) a copy of each Authorization. .03 An Electronic Filer that is an Agent must:

(1) provide the taxpayer with a paper copy of the electronic information that was sent to the Service. This information may be provided on a replica of an official form or on an unofficial form. However, data entries on an unofficial form must refer to the line numbers on an official form;

(2) provide the taxpayer with a copy of the Form 4996;

(3) advise the taxpayer to retain a complete copy of the return (a paper copy of both the electronic information and Form 4996) and any supporting material;

(4) inform the taxpayer of the service center that processes the taxpayer’s returns;

(5) advise the taxpayer that an amended return, if needed, must be filed as a paper return and mailed to the Memphis Service Center. See section 9 of this revenue procedure for adjustments to Forms 941; and

(6) provide, upon request, the taxpayer with the date the taxpayer’s return was postmarked and with the date of the Service’s acknowledgment of receipt of the electronic portion of the taxpayer’s return.

.04 An Electronic Filer must comply with the following PIN and userid/ password requirements:

been approved, the Agent may want to add and delete taxpayers from the Form 941 ELF Program. .02 To add taxpayers, the Agent must submit the added names and EINs (Add List) and an Authorization for each taxpayer added to the Form 941 ELF Program. 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.

.03 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.