SECTION 11. ALTERNATIVE

FILING PROCEDURES

.01 Procedures for the filing of Form 941 on magnetic tape are in Rev. Proc. 96–18 and the specifications are in Publication 1264.

.02 An Electronic Filer that is an Agent may use a Form 941 ELF Program Authorization to file a paper Form 941 under the Form 941 ELF Program only under the following circumstances:

(1) the late receipt of payroll information from a taxpayer that would jeopardize the timely submission of the taxpayer’s return;

(2) the amendment of returns filed under the Form 941 ELF Program;

(3) the rejection of an electronic transmission that would jeopardize the timely submission of the taxpayer’s return; or

(4) a request by the Service for an Electronic Filer participating in the Form 941 ELF Program to file paper Forms 941 instead of electronically filed Forms 941.

.03 An Agent without a valid power of attorney may prepare a paper Form 941 for the taxpayer’s signature. A taxpayer’s authorized representative that is not an Agent participating in the Form 941 ELF Program (including a suspended Agent) must have a valid power of attorney (usually a Form 2848, Power of Attorney and Declaration of Representative) that authorizes an Agent to sign and file a paper Form 941 on behalf of a taxpayer. .04 Each paper Form 941 must be signed by the taxpayer, the taxpayer’s authorized representative, or a participating Agent, to the extent permitted under section 11.02 of this revenue procedure.