SECTION 10. RESPONSIBILITIES OF

AN ELECTRONIC FILER

.01 To ensure that complete returns are accurately and efficiently filed, an Electronic Filer must comply with Publication 1855. .02 The Electronic Filer that is an Agent must retain the following material for 4 years after the due date of the return, unless otherwise notified by the Service:

(1) a complete copy of the electronically filed Form 941;

(2) a copy of the Service’s acknowledgement of receipt of the return; and

(3) a copy of each Authorization. .03 An Electronic Filer that is an Agent must:

(1) provide the taxpayer with a copy of the taxpayer’s electronically filed Form 941. This information may be provided on a replica of an official form or on an unofficial form. However, data entries on an unofficial form must refer to the line numbers on an official form;

(2) advise the taxpayer to retain a copy of the return and any supporting material;

(3) inform the taxpayer of the service

center that processes the taxpayer’s returns;

(4) advise the taxpayer that an amended return, if needed, must be filed as a paper return and mailed to the service center identified in accordance with section 10.03(3) of this revenue procedure. See section 9 of this revenue procedure for adjustments to Forms 941; and

(5) provide the taxpayer, upon request, with the date the return was transmitted to the Service and the date the Service acknowledged receipt of the taxpayer’s return.

.04 An Electronic Filer must comply with the following userid/password and PIN requirements:

(1) each authorized employee of the Electronic Filer must submit a signed receipt acknowledging receipt of the userid/password, and accepting the associated responsibilities. See Exhibit 3 in the APPENDIX of this revenue procedure for a sample userid/password receipt;

(2) the Authorized Signatory for the Electronic Filer must submit a signed receipt acknowledging possession, and accepting responsibility for proper use, of the PIN for signing and filing tax returns (or for software development testing) in the Form 941 ELF Program. See Exhibit 3 in the APPENDIX 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 userid/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;

(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 this notification, the Service will deactivate the current PIN and issue a new PIN to the new Authorized Signatory. T h e new Authorized Signatory must submit a PIN receipt as specified in section 10.04(2) of this revenue procedure in order to activate the PIN; and

(5) the Authorized Signatory for the Electronic Filer must manually enter the PIN signature for each transmission of electronically filed Forms 941.

.05 An Electronic Filer that is a Software Developer must:

(1) promptly correct any software error that may cause, or causes, an electronic return to be rejected;

(2) promptly distribute any such software correction;

(3) ensure that any software package that will be used to transmit returns from multiple Electronic Filers that are Agents has the capability of combining these returns into one Service transmission file; and

(4) not incorporate into its software a Service assigned PIN.