SECTION 6. ACCEPTANCE IN THE

FORM 941 ELF PROGRAM

.01 In the case of an Electronic Filer that is an Agent, within 30 days of receiving the Agent’s Application, the Memphis Service Center will return a Validated Agent’s List to the Agent. Failure to use the names and EINs provided on the Validated Agent’s List may delay processing.

.02 A prospective Electronic Filer must contact the ELF Help Desk at the numbers listed in section 21 of this revenue procedure to notify the Service that the prospective Electronic Filer is ready to begin the testing process. In the case of an Electronic Filer that is an Agent, the Agent must contact the ELF Help Desk after receiving the Validated Agent’s List.

.03 A prospective Electronic Filer must transmit an initial test electronic transmission of Form 941 (‘‘test file’’) by the test file due dates preceding the corresponding quarter due dates, as follows:

information and procedures regarding signing onto the system for filing electronic Forms 941; and

(2) a PIN that may only be used by the authorized employee named in the Application.

.06 Upon receipt of each document referenced in section 6.05 of this revenue procedure, the Electronic Filer must return the following documents to the Service:

(1) an acknowledgement signed by each employee recipient of the userid/password indicating possession of, and responsibility for, the userid/ password; and

(2) an acknowledgement signed by the Electronic Filer’s authorized signatory indicating possession of, and responsibility for, the PIN. See Exhibit 2 of this revenue procedure for a sample userid/password and PIN receipt.

.07 The Service will activate the PIN and the userid/password upon receiving the Electronic Filer’s acknowledgements of the receipt of the two documents referenced in section 6.05 of this revenue procedure. .08 If a prospective Electronic Filer’s test file fails to meet the evaluation criteria, the prospective Electronic Filer must, within 15 days of the Service’s notification of the failure, transmit a new test file or contact the ELF Help Desk to make other arrangements.

.09 If a prospective Electronic Filer is denied, or does not receive, approval for participating in the Form 941 ELF Program before the end of the tax quarter for which the Forms 941 will be filed, the prospective Electronic Filer should file the returns on paper Forms 941 (or on magnetic tape if the prospective Electronic Filer meets the requirements of Rev. Proc. 96–18).

.10 If an Electronic Filer is denied acceptance into the Form 941 ELF Program, the Electronic Filer may reapply for a subsequent tax quarter by resubmitting an Application and test file in accordance with sections 5 and 6 of this revenue procedure.