Publication 3715

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940 e-file Program


This publication provides procedural guidelines for Reporting Agents, Software Developers and Transmitters as well as Business Taxpayers. All of the information found in this Publication is based on Rev. Proc. 96-17, 1006-1C.B., Rev. Proc. 2001-9, and the rules and regulations established by the IRS for the electronic filing programs.


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