SECTION 5. REGISTRATION

.01 A Filer may register for the Batch

Filer or Bulk Filer program if the Filer anticipates making FTDs or FTPs for multiple taxpayers.

.02 The Batch Filer program is recommended for Filers who anticipate submitting 50 or more enrollments. Additional information for Batch Filers is furnished in the Implementation Guide for EFTPS Batch Filers. A copy of this implementation guide may be obtained from EFTPS Customer Service (see section 22 of this revenue procedure).

.03 The Bulk Filer program is recommended for Filers who anticipate making 750 or more FTDs or FTPs on a peak day. Additional information for Bulk Filers is furnished in the Implementation Guide for EFTPS Bulk Filers. A copy of this implementation guide may be obtained from EFTPS Customer Service (see section 22 of this revenue procedure).

.04 A Filer wanting to participate in either the Batch Filer or Bulk Filer program must submit the appropriate registration letter (also referred to as an “Agreement”). Some Bulk Filers may wish to use the Batch Filer program as a backup. To participate in both programs, a Filer must submit a Batch Filer registration letter and a Bulk Filer registration letter. Blank registration letter(s) may be obtained by contacting the appropriate Financial Agent (listed in section 6 of this revenue procedure).

.05 A Filer must submit the registration letter to the address designated in the in

structions accompanying the registration letter.

.06 If an unregistered entity acquires a registered Filer, a new registration letter must be submitted by the unregistered entity if it wants to participate in either the Batch Filer or Bulk Filer program.

.07 A Filer should notify the appropriate Financial Agent if the Filer chooses to withdraw from either the Batch Filer or Bulk Filer program. A Filer that is inactive in the Batch Filer or Bulk Filer program (that is, the Filer has submitted no enrollments, FTDs, or FTPs in that program) for 6 months or more is treated as having withdrawn from that program. If a Bulk Filer uses the Batch Filer program as a backup, the Filer must submit an FTD or FTP through the Batch Filer program at least once every six months to prevent the Filer from being treated as having withdrawn from the Batch Filer program. If a Filer withdraws (or is treated as having withdrawn) from a program, the Filer must reregister to participate in that program.