SECTION 1. PURPOSE

This revenue procedure sets out the circumstances under which facsimile signatures may be used on (1) any form within the Form 94X series (including, but not limited to, Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return ; Form 941, Employer’s Quar- terly Federal Tax Return ; Form 943, Em- ployer’s Annual Federal Tax Return for Agricultural Employees ; and Form 945, Annual Return of Withheld Federal Income Tax ); (2) Form 1042, Annual Withholding Tax Return for U.S. Source Income of For- eign Persons ; (3) Form 8027, Employer’s

Annual Information Return of Tip Income and Allocated Tips ; (4) Form CT–1, Em- ployer’s Annual Railroad Retirement Tax Return ; or (5) any variant of these forms ( e.g., Form 941c, Supporting Statement to Correct Information ; Form 941–SS, Em- ployer’s Quarterly Federal Tax Return ).