SECTION 8. ELECTRONIC FILING OF

FORM 941

.01 An Electronic Filer that is an Agent must ensure that an electronic Form 941 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 electronically filed Form 941 is not considered filed until it has been acknowledged as accepted for processing by the Service. If an electronically filed Form 941 is transmitted on or before the due date, the return will be deemed timely filed. If an electronically filed Form 941 is initially transmitted on or shortly before the return due date and is ultimately rejected, but the Electronic Filer complies with section 8.03 of this revenue procedure, the return will be deemed timely filed.

.03 An electronic transmission that causes a Processing Interruption or that has an Error Rate exceeding 5 percent may not be accepted, and the Electronic Filer will be asked to resubmit the return(s). If the electronic transmission is

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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.