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SECTION 3. SCOPE

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

The Form 941 e-file Program accepts electronically filed Forms 941 that are current returns, late returns for the current year, and returns for any quarter in the previous year. The Form 941 e-file Program will not accept the electronic filing of amended returns, corrected returns, or returns containing attachments other than Schedule B. A violation of these restrictions will cause a Processing Interruption (as defined in section 4.07 of this revenue procedure).

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▸Contents — Internal Revenue Bulletin 1999-43
Internal Revenue Bulletin 1999-43

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