SECTION 1. PURPOSE

Internal Revenue Bulletin 1999-43 · 2026-10-03 edition · updated 2026-10-04 · United States

This revenue procedure provides the requirements of the Form 941 e-file Program, which combines the Form 941 Electronic Filing (ELF) Program with an on-line filing program that allows a taxpayer to electronically file a Form 941, Employer’s Quarterly Federal Tax Return, using a personal computer, modem, and commercial tax preparation software. The technical specifications for filing Form 941 electronically are published separately in Publication 1855, Technical Specifications Guide for the Electronic Filing System of Form 941, Employer’s Quarterly Federal Tax Return. This revenue procedure amplifies, clarifies, modifies, and supersedes Rev. Proc. 97–47, 1997–2 C.B. 510.

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▸Contents — Internal Revenue Bulletin 1999-43

Internal Revenue Bulletin 1999-43

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