SECTION 4. DEFINITIONS

.01 Electronic Filer . After acceptance in the Form 941 ELF Program, an Agent or taxpayer ( i.e., employer) that files Forms 941 electronically will be referred to as an ‘‘Electronic Filer.’’

.02 Electronic Filing Help Desk . The Electronic Filing Help Desk (‘‘ELF Help Desk’’) is responsible for the administration of the Form 941 ELF Program. See section 21 of this revenue procedure for the address and telephone number of the ELF Help Desk.

.03 Error Rate . The ‘‘Error Rate’’ is the percentage of the total volume of tax data records that are identified by the Service’s computer program as containing errors (as defined in the Specifications Guide).

.04 Personal Identification Number . A Personal Identification Number (‘‘PIN’’) is a number assigned by the Service to a person named by the Electronic Filer who is authorized to sign Form 941.

.05 Processing Interruption . A ‘‘Processing Interruption’’ is an abnormal termination of a program run caused by the electronic data submitted by an Electronic Filer.

.06 Reporting Agent . A Reporting Agent (‘‘Agent’’) is an accounting service, franchiser, bank, or other entity that complies with Rev. Proc. 96–17, and is authorized to prepare and file Form 941 electronically for a taxpayer.

.07 Reporting Agent Authorization . A Reporting Agent Authorization (‘‘Authorization’’) allows a taxpayer to designate an Agent. The Authorization may be submitted on Form 8655, or any other instrument that complies with Rev. Proc. 96–17. An Authorization must be submitted for each taxpayer on the Reporting Agent’s List.

.08 Reporting Agent’s List . For purposes of the Form 941 ELF Program, a Reporting Agent’s List (‘‘Agent’s List’’) identifies all taxpayers for whom an Agent will file Forms 941 electronically. A separate Form 8655 must be submitted for each taxpayer on the Agent’s List. The Agent’s List must contain each taxpayer’s employer identification number (‘‘EIN’’).

.09 User identification/password . The user identification/password (‘‘userid/password’’) consists of an identification number (userid) issued by the Service and a confidential set of characters (password) that, when used in conjunction with each other, permit an Electronic Filer access to the Form 941 ELF system. .10 Validated Reporting Agent’s List . A Validated Reporting Agent’s List (‘‘Validated Agent’s List’’) is the source of the EIN and name control to be used as an identification of each taxpayer by an Electronic Filer that is an Agent. A Validated Agent’s List is a list of taxpayers and their EINs prepared by an Agent that is confirmed and assigned name controls by the Service. Once the Service returns a Validated Agent’s List, the Agent must use it to fill in certain required fields ( e.g., the name control field) of the electronic transmission. See the Specifications Guide.

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