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Introduction›HIGHLIGHTS OF THIS ISSUE—Continued

SECTION 3. SCOPE

Internal Revenue Bulletin 1996-4 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 The electronic filing of Forms 941 test referenced in section 2.06 of this revenue procedure is being replaced by this revenue procedure. The Service will now accept electronically filed Forms 941 in EDI format filed by an Electronic Filer (as defined in section 4.01 of this revenue procedure) that meets the requirements of this revenue procedure.

.02 An Electronic Filer in the Form 941 ELF Program must use asynchronous communications protocols to transmit electronic returns. See the Specifications Guide for further information regarding communications and formatting requirements.

.03 The Form 941 ELF Program accepts timely current returns that are zero balance or refund returns. The Form 941 ELF Program will not accept the electronic filing of the following returns:

(1) balance due returns; (2) amended returns; (3) corrected returns; (4) returns containing attachments; or

(5) untimely returns. A violation of any of these restrictions will cause a Processing Interruption (as defined in section 4.05 of this revenue procedure).

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▸Contents — Internal Revenue Bulletin 1996-4
Internal Revenue Bulletin 1996-4

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