SECTION 1. PURPOSE

This revenue procedure sets forth the requirements of the Form 941 ELF Program under which a taxpayer that is a Reporting Agent (“Agent” as defined in section 4.07 of this revenue procedure) may electronically file Form 941, Employer’s Quarterly Federal Tax Return. The technical specifications for filing Form 941 electronically are published separately in Publication 1855, Technical Specifications Guide for the Electronic Filing Sys

tem of Form 941, Employer’s Quarterly Federal Tax Return. For further information, see Publication 1264, File Specicifications, Process Criteria, and Record Layouts for Magnetic Tape Filing of Form 941, Employer’s Quarterly Federal Ta x Return. This revenue procedure amplifies, clarifies, modifies, and supersedes Rev. Proc. 96–19, 1996–1 C.B. 644.