SECTION 7. SUBMITTING

A REPORTING AGENT AUTHORIZATION

.01 A Reporting Agent that intends to use an Authorization to file Forms 940 or 941 must formally apply to the Service for electronic filing privileges because Reporting Agents (with the limited exceptions noted in section 5.06 of this revenue procedure) must file such forms electronically. A Reporting Agent that intends to use an Authorization to make FTDs or FTPs (and submit related information), or to file Form 944 electronically, must formally apply to the Service for those 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 electronically, as appropriate, but if the number of taxpayers/clients exceeds 100, the Agent’s List must be filed electronically. For specific information concerning the requirements for filing and updating Agent’s Lists, see Publication 1474 and the documents listed in section 13 of this revenue procedure. The Service contacts listed in section 12 of this revenue procedure may also be contacted for this information.