SECTION 9. ALTERNATIVE FILING

PROCEDURES

.01 Procedures for the filing of Form 940 on magnetic tape are in Rev. Proc. 96–18 and the specifications are in Publication 1314.

.02 An Electronic Filer that is an Agent may use an Authorization to sign and file a paper Form 940 under the following circumstances:

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

(2) the amendment of returns filed under the Form 940 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 940 instead of electronically-filed Forms 940;

(5) the suspension of an Agent from the Form 940 e-file Program as provided in section 14.02(3) of this revenue procedure; or

(6) a prospective Electronic Filer that is an Agent is denied, or does not receive, approval to participate in the Form 940 e-file Program before the end of the year for which the Forms 940 will be filed.

.03 An Agent may prepare a paper Form 940 for the taxpayer’s signature. A taxpayer’s authorized representative that

January 16, 2001 332 2001–3 I.R.B.

is not an Agent participating in the Form 940 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 940 on behalf of a taxpayer.

.04 Each paper Form 940 must be signed by the taxpayer, the taxpayer’s authorized representative, or a participating Agent to the extent permitted under section 9.02 of this revenue procedure.