SECTION 8. ELECTRONIC FILING

OF FORM 941

.01 An Electronic Filer must ensure that an electronic return is filed on or before the due date of the return. The due dates prescribed for filing paper Forms 941 with the Service also apply to returns filed under the Form 941 ELF Program. Forms 941 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 quarter may be filed by the 10th day of the month following the due date. In no case may one electronic transmission include returns with more than one due date.

.02 An Electronic Filer must complete Form 4996 and submit it within one work day after the Electronic Filer receives acknowledgement that the electronic portion of the taxpayer’s return has been accepted for processing.

.03 An Electronic Filer that is an Agent must also submit with the Form 4996 a list of taxpayers’ names and addresses (address is optional) in EIN sequence whose returns are on the electronic transmission (Control List). The taxpayers on the Control List should be only those on the Validated Agent’s List returned to the Agent.

.04 A tax return is not considered filed until the electronic portion of the tax return has been acknowledged as accepted for processing and a completed and signed Form 4996 has been received by the Service. If the Form 4996 is missing, incomplete, or un

signed, the electronic transmission does not constitute a tax return. However, if the electronic portion of a return is transmitted on or before the due date and the Electronic Filer complies with section 8.02 (sections 8.02 and 8.03 for Agents) of this revenue procedure, the return will be deemed timely filed. If the electronic portion of the return is initially transmitted on or shortly before the return due date and is ultimately rejected, but the Electronic Filer complies with section 8.05 of this revenue procedure, the return will be deemed timely filed.

.05 An electronic transmission that causes a Processing Interruption or that has an Error Rate exceeding 5 percent will not be accepted, and the Electronic Filer will be asked to resubmit the return(s). If the electronic transmission is acknowledged as rejected by the Service, the Electronic Filer should correct the error(s) and retransmit the return(s) on the same calendar day. If the Electronic Filer chooses not to have the previously rejected return retransmitted, or if the return still cannot be accepted for processing, a paper Form 941 (or a Form 941 on magnetic tape if the Electronic Filer meets the requirements of Rev. Proc. 96–18) must be filed by the later of: (1) the due date of the return; or (2) within five calendar days of the rejection or notice that the return cannot be retransmitted, with an explanation of why the return is being filed after the due date. For the penalty for failure to file a timely return, see section 18 of this revenue procedure.

.06 If the Service does not receive Form 4996 within 3 business days of the electronic transmission, the Service will contact the Electronic Filer. Unless otherwise advised within 15 days of the electronic transmission, an Electronic Filer may consider the returns included in that transmission timely filed if the postmark date on the envelope submitting the Form 4996 is on or before the due date of the returns, and the Electronic Filer has received acknowledgement that the electronic portion of the taxpayers’ returns have been accepted by the Service for processing.