SECTION 3. SCOPE

.01 The Form 941 ELF Program accepts electronically filed Forms 941 in Electronic Data Interchange (“EDI”) format developed by the American National Standards Institute that meets the requirements of this revenue procedure and Publication 1855.

.02 An Electronic Filer in the Form 941 ELF Program must use asynchronous communications protocols to transmit electronic returns. See Publication 1855 for further information regarding communications and formatting requirements.

.03 The Form 941 ELF Program accepts timely current returns that are zero balance, refund, or limited balance due returns. For the current limitations on balance due returns, refer to Publication 1855. For the due dates of returns under the Form 941 ELF Program, see section 8.01 of this revenue procedure. The Form 941 ELF Program will not accept the electronic filing of the following returns:

(1) amended returns; (2) corrected returns; (3) returns containing attachments; or

(4) untimely returns. A violation of any of these restrictions will cause a Processing Interruption (as defined in section 4.06 of this revenue procedure).