SECTION 10. ALTERNATIVE FILING

PROCEDURES

.01 Procedures for the filing of Form 941 on magnetic tape are in Rev. Proc. 96-18 and the specifications are in Publication 1264.

.02 An Electronic Filer that is an Agent may use a Form 941 e-file Program Authorization to file a paper Form 941 under the following circumstances:

(1) the late receipt of payroll information from a taxpayer that would jeopardize the timely submission of the taxpayer’s return;

(2) the amendment of returns filed under the Form 941 e-file Program;

(3) the rejection of an electronic transmission that would jeopardize the timely submission of the taxpayer’s return;

(4) an authorization by the Service for an Agent to file paper Forms 941 instead of electronically filed Forms 941; or

(5) the suspension of an Agent from the Form 941 e-file Program as provided in section 15.02(3) of this revenue procedure.

.03 An Agent may prepare a paper Form 941 for the taxpayer’s signature. A taxpayer’s authorized representative that is not an Agent participating in the Form 941 e-file Program (including a suspended Agent) must have a valid power of attorney (usually a Form 2848, Power of Attorney and Declaration of Representative) that authorizes the representative to sign and file a paper Form 941 on behalf of a taxpayer.

October 25, 1999 536 1999–43 I.R.B.

.04 Each paper Form 941 must be signed by the taxpayer, the taxpayer’s authorized representative, or a participating Agent to the extent permitted under section 10.02 of this revenue procedure.