SECTION 9. ADJUSTMENTS TO

FORM 941

Forms 941 filed under the Form 941 ELF Program must not contain adjustments other than adjustments resulting from rounding fractions of cents or

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(1) an authorized employee of the Electronic Filer must submit a signed receipt acknowledging receipt of the userid/password, and accepting the associated responsibilities. See Exhibit 2 of this revenue procedure for a sample userid/password receipt;

(2) after submitting the userid/ password receipt to the Service and receiving the PIN, the authorized signatory for the Electronic Filer must submit a signed receipt acknowledging receipt of the PIN, and accepting the associated responsibilities. See Exhibit 2 of this revenue procedure for a sample PIN receipt;

(3) the Electronic Filer is responsible for ensuring that the PIN remains the confidential information of the Electronic Filer’s authorized signatory. If the Electronic Filer suspects that the confidentiality of the PIN and/or password has been compromised, the Electronic Filer must contact the ELF Help Desk within 24 hours for instructions on how to proceed. See section 21 of this revenue procedure for Service contact information; and

(4) if the authorized signatory for an Electronic Filer changes, the Electronic Filer must notify the Service of the name and title of the new authorized signatory for the electronically filed Form 941 and apply for a new PIN no later than 15 days before the filing of another return. After such notification, the Service will deactivate the current PIN, and issue a new PIN to the new authorized signatory. The authorized signatory must submit a PIN receipt as specified in section 10.04(2) of the revenue procedure in order to activate the PIN.