SECTION 3. SIGNIFICANT

CHANGES FROM REV. PROC. 89–18

.01 The magnetic tape specifications are not included in this revenue procedure, but are published separately in Publication 1474.

.02 This revenue procedure has been updated to reflect the addition of:

(1) Form 945, Annual Return of Withheld Federal Income Tax, to the Authorization;

(2) electronic filing as a method for filing certain returns; and

(3) electronic submission of FTDs and FTD information as a method for payment.

.03 Section 4 defines certain terms used in connection with this revenue procedure.

.04 Section 5 clarifies the scope of an Authorization.

.05 Section 6 updates instructions for completing an Authorization.

.06 Section 7 provides the procedures for submitting Authorizations.

.07 Section 8 updates information on Internal Revenue Service contacts.

.08 Section 9 lists related documents.