SECTION 5. APPLICATION FOR

THE MAGNETIC TAPE PROGRAMS

.01 An Agent is automatically eligible to participate in the Mag Tape Program(s) for which the Agent files at least 100 Forms 941, 100 Forms 940, or 100 Forms 945 per tax period. An Agent that files less than 100 Forms 941, 940, or 945 per tax period and wishes to file on magnetic tape must obtain permission from the Coordinator at the service center where the Letter of Application (‘‘Application’’) would be submitted. See section 5.06 of this revenue procedure for where to submit an Application and section 22 for the addresses of the Coordinators.

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.02 An Agent (within the scope of section 5.01 of this revenue procedure) desiring to file Forms 941, 940, or 945 on magnetic tape must first submit an Application to participate in the appropriate Mag Tape Program(s).

.03 An Application must contain the following:

(1) the name, address, and EIN of the Agent submitting the Application;

(2) the name, title, and telephone number of the person to contact regarding the Application;

(3) a list of all the service centers with which the Agent must file returns on behalf of taxpayers. A request to consolidate filings at one service center may be made in the Application immediately after this list;

(4) the first tax period for which the Agent plans to file Forms 941, 940, or 945 on magnetic tape;

(5) the estimated volume of Forms 941, 940, or 945 the Agent plans to file at each service center by type of return;

(6) a statement that the Agent will keep a copy of all the Authorizations on file at the Agent’s principal place of business for examination by the Service upon request;

(7) a representation that the Agent will comply with section 10 of this revenue procedure concerning responsibilities of an Agent;

(8) an acknowledgement of any prior suspension from any of the magnetic tape or electronic filing programs, if applicable; and

(9) the signature of the Agent or the Agent’s employee authorized to prepare federal tax returns for taxpayers.

.04 An Application must include two types of attachments:

(1) an Agent’s List; and (2) an Authorization (Form 8655) for each taxpayer included on the Agent’s List. See Rev. Proc. 96–17 for instructions on preparing Form 8655.

.05 An Agent must submit the Application to the appropriate service center (listed in section 22 of this revenue procedure) that serves the legal residence or principal business address of the largest number of taxpayers filing through that Agent. If the Agent would like to consolidate filings at another service center, the Agent must submit an Application requesting such consolidation to the service center with which the consolidated returns would be filed.

before the due date of the return. The due dates prescribed for filing paper returns with the Service also apply to returns filed under the Mag Tape Programs. Forms 941, 940, and 945 are due on or before the last day of the first calendar month following the period for which the return is made. However, a return for which all tax deposits were made when due for the filing period may be filed by the 10th day of the month following the due date. In no case may one magnetic tape include returns with more than one due date.

.02 The place for filing returns will be determined according to the following conditions:

(1) under § 6091(b), federal tax returns must be filed at the service center serving the legal residence or principal business address of the taxpayer. However, not all service centers process returns filed on magnetic tape. The service center processing the Application will inform the Agent of which service center serves the legal residence or principal business address of a taxpayer for magnetic tape filing purposes;

(2) an Agent may be required to file taxpayers’ magnetic tape returns at more than one service center unless the Agent obtains permission to consolidate filings under section 8.02(4) of this revenue procedure;

(3) if, after submitting the Application, an Agent obtains clients that file at a service center other than a service center(s) listed in the Application, the Agent must provide written notice to the service center that processed the Application. The written notice must be submitted at least 60 days before filing with the additional service center; and

(4) if, after submitting the Application, an Agent wishes to consolidate filings at one service center, the Agent must request permission. Generally, a response will be provided within 21 calendar days. The place to send the request is as follows:

(a) if a request is made before any returns have been filed under a particular Mag Tape Program and the returns will not be filed under that program before the Service acts on the request for consolidation, the request must be sent to the service center processing (or that processed) the Application; or

(b) if magnetic tape returns have already been filed or will be filed

.06 To allow sufficient time for the approval process for the Form 941 Mag Tape Program, the Agent should submit the Application by the Application due dates preceding the quarter ending dates, as follows:

Application Due Date

Application Due For Quarter Date Ending

December 15 March 31 (prior year)

March 31

March 15 June 30 June 15 September 30 September 15 December 31

.07 To allow sufficient time for the approval process for the Form 940 or Form 945 Mag Tape Program, the Agent should submit the Application by August 15 of the year preceding the due date of the returns that the Agent will file on magnetic tape.