SECTION 22. REQUESTING

FORMS AND OTHER INFORMATION SECTION 23. EFFECT ON OTHER

DOCUMENTS SECTION 24. EFFECTIVE DATE

conditions, limitations, and special rules governing the preparation, execution, filing, and correction thereof as the Commissioner may deem appropriate.

.02 For purposes of this revenue procedure, a magnetically filed Form 941, 940, or 945 is a composite return consisting of the data transmitted on magnetic tape and a Form 4996, Electronic/Magnetic Media Filing Transmittal for Wage and Withholding Tax Returns. Form 4996 must be received by the Internal Revenue Service before any magnetically filed return is complete. A magnetically filed return must contain the same information as a return filed completely on paper.

.03 Section 31.6011(a)–7 provides that each return, together with any prescribed copies or supporting data, must be filled in and disposed of in accordance with the forms, instructions, and regulations applicable thereto. The return may be made by an Agent in the name of the person required to make the return if an acceptable power of attorney is filed with the Internal Revenue Service office with which such person is required to file returns and if such a return includes all taxes required to be reported by such person on such return. Form 8655, Reporting Agent Authorization for Magnetic Tape/Electronic Filers, is an acceptable power of attorney, if prepared in accordance with the requirements set forth in Rev. Proc. 96–17, page 00, this Bulletin.

.04 Section 31.6061–1 provides that the return may be signed for the taxpayer by an agent who is fully authorized in accordance with § 31.6011(a)–7 to make such return. An Agent may sign a magnetic tape return on behalf of a taxpayer who has a valid Form 8655 on file with the Service.

.05 Section 31.6071(a)–1 generally provides that each return required to be made under § 31.6011(a)–1 for the taxes imposed by the Federal Insurance Contributions Act (Form 941), or required to be made under § 31.6011(a)– 4 for withheld income taxes (Form 941 and Form 945), or each return required to be made under § 31.6011(a)–3 for the taxes imposed by the Federal Unemployment Tax Act (Form 940), must be filed on or before the last day of the first calendar month following the period for which it is made. However, under § 31.6071(a)–1 a re

OF A REPORTING AGENT SECTION 11. PAPER RETURNS SECTION 12. REVISION OF COM PUTER SPECIFICATIONS BY THE SERVICE SECTION 13. CHANGES IN COM PUTER EQUIPMENT BY AN AGENT SECTION 14. ADVERTISING

STANDARDS FOR A REPORTING AGENT SECTION 15. REASONS FOR

SUSPENSION SECTION 16. ADMINISTRATIVE

REVIEW PROCESS FOR PROPOSED SUSPENSION SECTION 17. EFFECT OF SUS

PENSION SECTION 18. APPEAL OF SUS

PENSION SECTION 19. PENALTY FOR

FAILURE TO TIMELY FILE A RETURN SECTION 20. FILING FORMS W–4

WITH THE INTERNAL REVENUE SERVICE SECTION 21. FILING FORMS W–2

(COPY A) WITH THE SOCIAL SECURITY ADMINISTRATION