SECTION 3. SIGNIFICANT CHANGES

TO REV. PROC. 96–17

.01 This revenue procedure modifies and supersedes Rev. Proc. 96–17,

1996–1 C.B. 633, by making the following changes to Rev. Proc. 96–17:

(1) Form 945, Annual Return of With- held Federal Income Tax, can no longer be filed on magnetic tape or electronically.

(2) An Authorization may now be used to allow an Agent to sign and file on paper Form 940–PR, Form 941–PR, Form 941–SS, Form 943, Form 943–PR, Form 945, Form 1042, and Form CT–1. (3) An Authorization may now be used to allow an Agent to make FTDs and FTPs for the taxes reported on Form 720, Form 940, Form 941, Form 943, Form 945, Form 990–C, Form 990–PF, Form 990–T, Form 1041, Form 1042, Form 1120, and Form CT–1.

(4) All references to submitting FTD information on magnetic tape are removed because the magnetic tape FTD program was terminated by Notice 99–42, 1999–2 C.B. 325.

(5) The procedures in section 2.05 of Rev. Proc. 96–17 are removed to eliminate the references to an election box that is no longer on Form 8655.

(6) Sections 5.01 and 5.02 clarify that an Agent may provide information that will assist the Service in determining whether it is appropriate to grant relief from penalties that may arise from returns filed and FTDs and FTPs made by the Agent.

(7) Section 5.04 clarifies the effect of submitting a new Authorization.

(8) Section 6.05 updates the information regarding the requirement to replace a previously submitted Authorization.

(9) Section 7.02 adds a requirement that an Agent must submit an Agent’s List on magnetic tape if the number of taxpayer/clients exceeds 100.

(10) Section 8 updates the contact information.

(11) Section 9 updates the list of other related documents.