SECTION 7. ADDING AND

DELETING TAXPAYERS BY A REPORTING AGENT

.01 After an Electronic Filer that is an Agent is notified that the application for electronic filing of Forms 941 has

Application Due Date

For Quarter Ending

March 31

December 15 (prior year)

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

.05 The Application must be submitted to the Service at the address provided in section 21 of this revenue procedure.

.06 An Application may not include a request to file Forms 941, 940, and 945 on magnetic tape or make FTD payments and submit FTD information to the Service on magnetic tape or electronically. A prospective Electronic Filer interested in participating in such programs should submit an Application in accordance with the following revenue procedures: Rev. Proc. 96–18 (magnetic tape filing of Forms 941, 940, and 945); Rev. Proc. 94–48, 1994–2 C.B. 694 (electronic transmission of FTDs); and Rev. Proc. 89–48, 1989–2 C.B. 599 (magnetic tape filing of FTD information).

Initial Test File For Quarter Due Date Ending

April 10 March 31 July 10 June 30 October 10 September 30 January 10 December 31

Subsequent test files may be transmitted at any time except during months when returns are filed ( e.g., May, August, November and February), unless an exception is granted by the ELF Help Desk. Transmission of a test file does not constitute the filing of a tax return. See Specifications Guide for specific testing procedures.

.04 After evaluating the test file, the Service will notify a prospective Electronic Filer in writing of approval or denial of electronic filing privileges. An approval remains in effect unless the Electronic Filer:

(1) fails to comply with the Authorization requirements of section 5.03(2) of this revenue procedure; or (2) is suspended from the Form 941 ELF Program. See section 16 of this revenue procedure for effect of suspension.

.05 If an Application is approved, the Service will send the Electronic Filer the following two documents:

(1) a notification of approval that will contain the userid/password, and

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from third-party sick pay for which an employer is not responsible. Returns with other adjustments must be filed on magnetic tape or on paper.