SECTION 3. SCOPE

.01 The Form 940 e-file Program applies to electronically-filed Forms 940 for the year ending December 31, 2000, and thereafter that are timely filed. Late and/or amended Forms 940 must not be filed electronically. A violation of these restrictions may cause a Processing Interruption (as defined in section 4.10 of this revenue procedure). Late and/or amended Forms 940 must be filed by paper only.

.02 The Form 940 e-file Program applies only to the Form 940. The Form 940 e-file Program does not apply to the Form 940 (PR), Employer’s Annual Federal Unemployment (FUTA) Tax Return (Puerto Rican Version) or the Form 940 EZ, Employer’s Annual Federal Unemployment (FUTA) Tax Return . Do not file the listed forms electronically. Taxpayers who currently file a paper Form 940 EZ, however, may wish to electronically file a Form 940.