SECTION 4. DEFINITIONS

.01 Authorized Signatory. The Authorized Signatory is the person who is authorized to use the PIN to sign returns filed by or through an Electronic Filer under the Form 941 e-file Program or during software development testing.

.02 Electronic Filer. An Electronic Filer may be a:

(1) Reporting Agent. A Reporting Agent (“Agent”) is an accounting service, franchiser, bank, or other person that complies with Rev. Proc. 96–17, as modified by section 21.02 of this revenue procedure, and is authorized to prepare and electronically file a Form 941 for a taxpayer;

(2) Software Developer. A Software Developer develops software for the purposes of (a) formatting returns according to the Service’s electronic return specifications in Publication 1855; and/or (b) transmitting electronic returns directly to the Service. A Software Developer may also sell its software; or

(3) Transmitter. A Transmitter is a firm, organization, or individual that receives returns and Letters of Application electronically from its clients, reformats the data (if necessary), batches them with returns or electronic Letters of Application from other clients, and then transmits the data to the Service. A Transmitter does not have signature authority for the taxpayers that it services.

.03 Electronic Filing Help Desk. The Electronic Filing Help Desk (“ e-file Help Desk”) is responsible for the administration of the Form 941 e-file Program. See section 20 of this revenue procedure for the address, telephone number, and web site of the e-file Help Desk.

.04 Letter of Application. A Letter of Application (“LOA”) is a paper or electronic request to participate in the Form 941 e-file Program that is submitted to the Service by a prospective Electronic Filer or On-Line Filer.

.05 On-Line Filer. An On-Line Filer is a taxpayer that electronically files a Form 941 through a Transmitter using a personal computer, modem, and commercial tax preparation software.

.06 Personal Identification Number. A Personal Identification Number (“PIN”) is a number assigned by the Service to the Authorized Signatory for purposes of signing an electronically filed Form 941.

.07 Processing Interruption. A “Processing Interruption” is an abnormal termination of a program run caused by the electronic data submitted by an Electronic Filer.

.08 Reporting Agent Authorization. A Reporting Agent Authorization (“Authorization”) allows a taxpayer to designate an Agent. The Authorization may be submitted on Form 8655, or any other instrument that complies with Rev. Proc. 96– 17, as modified by section 21.02 of this revenue procedure. An Authorization must be submitted for each taxpayer on the Reporting Agent’s List.

.09 Reporting Agent’s List. For purposes of the Form 941 e-file Program, a Reporting Agent’s List (“Agent’s List”) identifies all taxpayers for whom an Agent will file Forms 941 electronically. A separate Authorization must be submitted for each taxpayer on the Agent’s List. The Agent’s List must contain each taxpayer’s employer identification number (“EIN”).

.10 User identification/password. The user identification/password (“userid/ password”) consists of an identification number (userid) issued by the Service and a confidential set of characters (password) that, when used in conjunction with each other, permit an Electronic Filer access to the Form 941 e-file Program.

.11 Validated Reporting Agent’s List. A Validated Reporting Agent’s List (“Validated Agent’s List”) is the source of the EIN and name control to be used as an identification of each taxpayer by an Electronic Filer that is an Agent. A Validated Agent’s List is a list of taxpayers and their EINs prepared by an Agent that

is confirmed and assigned name controls by the Service. Once the Service returns a Validated Agent’s List, the Agent must use it to fill in certain required fields (for example, the name control field) of the electronic transmission. See Publication 1855.