SECTION 7. SUBMITTING

A REPORTING AGENT AUTHORIZATION

.01 A Reporting Agent that intends to use an Authorization to electronically file Forms 940, Forms 941, or Forms 944, or make FTDs or FTPs (and submit related information) electronically must formally apply to the Service for these privileges. The application process for permission to electronically file Forms 940, 941, and 944 and for participation in EFTPS is contained in the documents (or their successors) listed in section 13 of this revenue procedure. Applications must be accompanied by individual Authorizations, signed as provided in section 6.02 of this revenue procedure, and an Agent’s List (if required by the applicable guidance document).

.02 An Agent’s List must contain each taxpayer’s employer identification number. Agent’s Lists may be filed electroni

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(2) For electronic filing of Form 940 and 941, see Rev. Proc. 2005–60, 2005–2 C.B. 449.

(3) For participation in EFTPS, see Rev. Proc. 98–32, 1998–1 C.B. 935.

(4) For the Service’s e-file program generally, see Publication 3112, IRS e-file Application and Participation .