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FORM 940/941 MAGNETIC TAPE REPORTING

Magnetic tape reporting is neither a paper nor an electronic system,but an alternative way of filing for reporting agents filing Form 941, Employer'sQuarterly Federal Tax Return and Form 940, Employer's Annual Federal Unemployment (FUTA)Tax Return. The Magnetic Tape Program is often referred to as the "Mag Tape"Program.

Important References:

Fact Sheet MagneticTape Reporting
Publication 1912, Revenue Procedure 96-18, Requirements forMagnetic Tape Reporting of Forms 940 and 941
Publication 1911, Revenue Procedure 96-17, Mestre luxury hotelsPreparing and Submitting Form 8655,Reporting Agent Authorizations for Magnetic Tape and Electronic Filers

Web Link:

www.irs.gov/elec_svs/mag_tape.html