Rev. Proc. 2012-33

tive date on the suspension letter. The written protest must contain detailed reasons,
with supporting documentation, for withdrawal of the suspension.
.03 Failure to appeal within the 30-day
period described in section 11.02 of this
revenue procedure irrevocably terminates
the Reporting Agent’s right to appeal the
suspension under section 11.01.
SECTION 12. INTERNAL REVENUE
SERVICE CONTACTS
Publication 1474 and Publication 1167
may be obtained electronically via the Service’s website at www.irs.gov or through
the mail by calling (800) 829–3676 to request a copy. In addition, requests for Publication 1474 and questions regarding this
revenue procedure may be addressed to the
Service at:
Internal Revenue Service
Accounts Management Service Center
MS 6748 RAF Team
1973 North Rulon White Blvd.
Ogden, UT 84201
Questions
regarding
Publication 1167 may be directed to
[email protected].
SECTION 13. OTHER RELATED
DOCUMENTS
These documents describe programs
that require an Authorization as a prerequisite to participation:
(1) For rules regarding Form 944, see
§§ 31.6011(a)–1T, 31.6011(a)–4T and

31.6302–1T of the Employment Tax Regulations, and Rev. Proc. 2009–51, 2009–45
I.R.B. 625.
(2) For electronic filing of Forms 940,
941, and 944, see Rev. Proc. 2007–40,
2007–1 C.B. 1488.
(3) For participation in EFTPS, see Rev.
Proc. 2012–33, 2012–34 I.R.B. 272.
(4) For the Service’s e-file program
generally, see Publication 3112, IRS e-file
Application and Participation.
(5) For rules on preparation and submission of Form 8655, see Publication 1474,
Technical Specifications Guide for Reporting Agent Authorization and Federal Tax
Depositors.
SECTION 14. EFFECT ON OTHER
DOCUMENTS
This revenue procedure modifies and
supersedes Rev. Proc. 2007–38, 2007–1
C.B. 1442.
SECTION 15. EFFECTIVE DATE
This revenue procedure is effective
November 19, 2012.
SECTION 16. PAPERWORK
REDUCTION ACT
The collection of information in this
revenue procedure has been reviewed and
approved by the Office of Management
and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545–1058.
An agency may not conduct or sponsor,
and a person is not required to respond

to, a collection of information unless the
collection of information displays a valid
control number.
The collection of information in this
revenue procedure is in section 5.05. This
information is required to inform clients of
reporting agents that the clients remain liable for the taxes the agents must remit.
The information is also required to advise
the clients to enroll in the EFTPS. The collection of information is mandatory. The
likely respondents are business or other
for-profit institutions.
The estimated total annual recordkeeping and third-party disclosure burden will
be 12,750 hours. The estimated annual
burden per recordkeeper is three hours.
The estimated number of recordkeepers is
4,250.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any internal revenue
law. Generally tax returns and tax return
information are confidential, as required
by 26 U.S.C. 6103.
SECTION 17. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Nathan Rosen of the Office of
Associate Chief Counsel (Procedure and
Administration). Mr. Rosen may be contacted at (202) 622–3630 (not a toll-free
number).

26 CFR 601.602: Tax forms and instructions.
(Also Part 1, §§ 6001, 6302, 6651, 6655, 6656, 31.6302–1.)

Rev. Proc. 2012–33
TABLE OF CONTENTS
SECTION 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 273
SECTION 2. BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 273
SECTION 3. DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 274
SECTION 4. GENERAL PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275
SECTION 5. REGISTRATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275
SECTION 6. AUTHORIZATIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 275
SECTION 7. ENROLLMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276

2012–34 I.R.B.

272

August 20, 2012

SECTION 8. ACH DEBIT ENTRY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276
SECTION 9. ACH CREDIT ENTRY . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 276
SECTION 10. FEDERAL TAX APPLICATION TRANSACTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 277
SECTION 11. PROOF OF PAYMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 277
SECTION 12. REFUNDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 277
SECTION 13. DISASTER PROCEDURES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278
SECTION 14. RESPONSIBILITIES OF A PROVIDER . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278
SECTION 15. ADVERTISING STANDARDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278
SECTION 16. REASONS FOR SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 278
SECTION 17. ADMINISTRATIVE REVIEW PROCESS FOR PROPOSED SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279
SECTION 18. EFFECT OF SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279
SECTION 19. APPEAL OF SUSPENSION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279
SECTION 20. ADDITIONS TO TAX AND PENALTIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279
SECTION 21. FORMS, PUBLICATIONS, IMPLEMENTATION GUIDES, AND ADDITIONAL
INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 279
SECTION 22. EFFECT ON OTHER DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280
SECTION 23. EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280
SECTION 24. PAPERWORK REDUCTION ACT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280
SECTION 25. DRAFTING INFORMATION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 280

SECTION 1. PURPOSE
This revenue procedure provides information about the Electronic Federal
Tax Payment System (EFTPS) programs
for Batch Providers and Bulk Providers
(Providers). EFTPS is an electronic remittance processing system for making
federal tax deposits (FTDs) and federal
tax payments (FTPs). The Batch Provider
and Bulk Provider programs are used by
Providers for electronically submitting
enrollments, FTDs, and FTPs on behalf of
multiple taxpayers.
SECTION 2. BACKGROUND
.01 Section 6302(c) of the Internal Revenue Code provides that the Secretary of
the Treasury (Secretary) may authorize
Federal Reserve banks, and incorporated
banks and other financial institutions that
are depositories or financial agents of the
United States, to receive any tax imposed
under the internal revenue laws, in such
manner, at such times, and under such

August 20, 2012

conditions as the Secretary may prescribe.
Section 6302(c) also provides that the Secretary shall prescribe the manner, times,
and conditions under which the receipt of
such tax by such banks and other financial
institutions is to be treated as a payment
of such tax to the Secretary. Beginning
January 1, 2011, Treasury Decision 9507
requires that a taxpayer must deposit all
depository taxes (such as employment
tax, excise tax, and corporate income tax)
electronically by electronic funds transfer
(EFT). Paper coupons (i.e., Forms 8109
and 8109-B, Federal Tax Deposit Coupon)
can no longer be used to make deposits at
a bank or other financial institution.
.02 Section 6302(h) requires the Secretary to establish an EFT system to collect
FTDs. EFTPS is the EFT system developed by the Secretary to collect FTDs and
FTPs. See § 31.6302–1(h)(4)(i) of the Employment Taxes and Collection of Income
Tax at Source Regulations, and Rev. Proc.
97–33, 1997–2 C.B. 371.

273

.03 Some taxpayers are required by
the regulations issued under § 6302(h)
to make FTDs and FTPs using EFT. See
§ 31.6302–1(h)(2). Taxpayers not required
to make FTDs using EFT may choose to
do so voluntarily. Taxpayers also may
choose to make FTPs using EFT.
Whenever a “Reporting Agent,” as that
term is defined in Rev. Proc. 2012–32,
2012–34 I.R.B. 267, or any successor published guidance, remits FTDs or FTPs on
behalf of a taxpayer, the Reporting Agent
must use EFTPS, regardless of whether
the taxpayer is required to use EFTPS. As
noted in Rev. Proc. 2012–32, 2012–34
I.R.B. 267, the Reporting Agent may also
use the Federal Tax Application (FTA) system in remitting FTDs or FTPs on behalf of
a taxpayer.
.04 All Providers using the Batch
Provider or Bulk Provider programs must
comply with this revenue procedure, and
with the User Manual for EFTPS Batch
Providers, or the Implementation Guide

2012–34 I.R.B.

for EFTPS Bulk Providers, whichever applies.
.05 The two primary remittance methods in EFTPS are an Automated Clearing House (ACH) debit entry and an ACH
credit entry. Providers may also use an
FTA transaction. These remittance methods are defined in section 3 and described
in sections 8, 9, and 10 of this revenue procedure.
.06 Providers participating in EFTPS
must ensure that taxpayers’ funds
are remitted on a timely basis. See
§ 31.6302–1(h)(8) for rules regarding
when an FTD remitted by EFTPS is
deemed made. For FTDs and FTPs remitted by EFTPS, see § 31.6302–1(h)(9) for
rules regarding when the tax is deemed
paid.
.07 If a taxpayer is a voluntary participant in EFTPS (that is, a participant not
required by regulations or other guidance
from the Internal Revenue Service (Service) to make an FTD by EFTPS) and the
Provider is unable, for any reason, to make
an FTD using EFTPS or chooses not to use
EFTPS to make an FTD, the Provider may,
to the extent permitted by regulations under § 6302, remit the deposit with the tax
return to which the deposit relates.
.08 EFTPS does not change the computation of tax liability, interest or penalties,
or FTD or FTP due dates.
SECTION 3. DEFINITIONS
.01 The definitions provided in this section will be used for the Batch Provider and
Bulk Provider programs.
.02 Administrative FRB Head Office
Local Zone Time. “ FRB Head Office Local Zone Time” is the local zone time of
the Administrative Federal Reserve Bank
head office through which a financial institution, or its authorized correspondent
bank, sends a Same-Day Payment.
.03 Authorization. An “Authorization”
is an instrument used by a taxpayer to designate a Provider as the taxpayer’s reporting agent for submitting enrollments and
for making FTDs or FTPs. See Rev. Proc.
2012–32, 2012–34 I.R.B. 267 for additional detail on Authorizations.
.04 Automated Clearing House (ACH).
“Automated Clearing House” is a funds
transfer system, governed by the ACH
Rules (the Operating Rules and the Operating Guidelines published by National

2012–34 I.R.B.

Automated Clearing House Association
(NACHA)) that provides for the interbank
clearing of electronic entries for participating financial institutions.
.05 ACH credit entry. An “ACH credit
entry” is a transaction in which a financial institution, upon instructions from a
Provider, originates an FTD or FTP to the
appropriate Treasury Department account
through the ACH system. An ACH credit
entry is a transfer of funds representing one
FTD or FTP. There are no “bulk” ACH
credit entries. See section 9 of this revenue procedure for information on an ACH
credit entry.
.06 ACH debit entry. An “ACH debit
entry” is a transaction in which the Financial Agent, upon instructions from a
Provider, instructs the financial institution
of the Provider or the taxpayer to withdraw
funds from a designated account for an
FTD or FTP and to route the FTD or FTP
to the appropriate Treasury Department account through the ACH system. A single
ACH debit entry is a transfer of funds representing one FTD or FTP. A bulk ACH
debit entry (a remittance method available only in the Bulk Provider program)
is a transfer of funds representing multiple
FTDs or FTPs. See section 8 of this revenue procedure for information on an ACH
debit entry.
.07 Batch Provider. A Batch Provider
is a Provider that is registered under
the Batch Provider program. A Batch
Provider submits multiple electronic enrollment files at one time and uses a personal computer or telephone for making
FTDs or FTPs.
.08 Bulk Provider. A Bulk Provider is a
Provider that is registered under the Bulk
Provider program. A Bulk Provider uses
Electronic Data Interchange (EDI) files to
transmit and receive enrollment or payment information. A Bulk Provider also
has additional remittance methods (bulk
ACH debit entries and bulk FTA entries).
.09 Federal tax application (FTA)
transaction. An “FTA transaction” (also
referred to as “Same-Day Payment”) is an
electronic transfer of funds that receives,
processes, and transmits an FTD or FTP
and the related tax payment information
for Same-Day Payments. A single FTA
transaction is a transfer of funds representing one FTD or FTP. A bulk FTA
transaction (a remittance method available
only in the Bulk Provider program) is a

274

transfer of funds representing multiple
FTDs or FTPs. See section 10 of this
revenue procedure, section 3.07 of Rev.
Proc. 97–33 (under the name “electronic
tax application”), and www.eftps.gov for
further information on an FTA transaction.
.10 Employer identification number
(EIN). An “EIN” is a unique nine digit
taxpayer identifying number issued by the
Service to business taxpayers for the purpose of reporting tax related information.
.11 Federal Reserve Bank (FRB). The
“FRB” is the U.S. Government’s fiscal
agent. The FRB also processes ACH
transactions to a commercial financial
institution account or to a Treasury Department account.
.12 Financial Agent. For purposes of
EFTPS, a “Financial Agent” (also referred
to as a “Treasury Financial Agent”) is a
financial institution that is designated as
an agent of the Treasury Department. The
Secretary has designated Bank of America
to be the Financial Agent for EFTPS. The
Financial Agent processes Batch Provider
and Bulk Provider registrations, processes
taxpayer enrollments, receives payment
information, originates ACH debit entries upon instructions from taxpayers or
Providers, and provides customer service
assistance for EFTPS enrollment and payment information.
.13 IRS individual taxpayer identification number (ITIN). An “ITIN” is a taxpayer identifying number issued by the
Service to an alien individual who is ineligible to receive a social security number
(SSN) for the purpose of reporting tax related information.
.14 Prenotification ACH credit.
“Prenotification ACH credit” is a process
whereby a financial institution verifies
the appropriate Treasury Routing Transit
Number (RTN), the Treasury Department’s account number, and the taxpayer’s
taxpayer identification number (TIN).
.15 Prenotification ACH debit. “Prenotification ACH debit” is a process whereby
the appropriate Financial Agent verifies
the RTN of the financial institution, the account number, and the account type.
.16 Provider. A “Provider” is a person
making FTDs or FTPs on behalf of multiple taxpayers in the Batch Provider or Bulk
Provider program. Each Provider must be
either the taxpayer or a person authorized
to act on behalf of the taxpayer.

August 20, 2012

.17 Social security number. A “SSN” is
a taxpayer identifying number assigned to
an individual or estate by the Social Security Administration.
.18 Taxpayer identification number
(TIN). A “TIN” is the identifying number
assigned to a person under § 6109. A TIN
includes an EIN, ITIN, or SSN.
SECTION 4. GENERAL PROCEDURES
Providers must follow the following
procedures to participate in the Batch
Provider or Bulk Provider programs:
(1) register as a Provider with the Financial Agent (see section 5 of this revenue
procedure);
(2) obtain an Authorization from each
taxpayer for which the Provider will be
submitting enrollments and making FTDs
or FTPs, and submit these Authorizations
to the Service in accordance with the instructions to Form 8655, Reporting Agent
Authorization, or any successor form (see
section 6 of this revenue procedure); and
(3) enroll each of those taxpayers with
the Financial Agent (see section 7 of this
revenue procedure).
SECTION 5. REGISTRATION
.01 A Provider may register for the
Batch Provider or Bulk Provider program
if the Provider anticipates making FTDs
or FTPs for multiple taxpayers.
.02 The Batch Provider program is recommended for Providers who anticipate
submitting 50 or more enrollments. Additional information for Batch Providers is
furnished in the Implementation Guide for
EFTPS Batch Providers. A copy of this
implementation guide may be obtained
from EFTPS Customer Service (see section 21 of this revenue procedure).
.03 The Bulk Provider program is recommended for Providers who anticipate
making 750 or more FTDs or FTPs on a
peak day. Additional information for Bulk
Providers is furnished in the Implementation Guide for EFTPS Bulk Providers. A
copy of this implementation guide may be
obtained from EFTPS Customer Service
(see section 21 of this revenue procedure).
.04 A Provider wanting to participate in either the Batch Provider or Bulk
Provider program must submit the appropriate registration letter (also referred to
as an “Agreement”) in accordance with

August 20, 2012

the instructions in the EFTPS.gov website.
Some Bulk Providers may wish to use the
Batch Provider program as a backup. To
participate in both programs, a Provider
must submit a Batch Provider registration
letter and a Bulk Provider registration
letter. Blank registration letter(s) may
be obtained by contacting the Financial
Agent.
.05 A Provider must submit the registration letter to the address designated in the
instructions accompanying the registration
letter.
.06 If an unregistered entity acquires a
registered Provider, a new registration letter must be submitted by the unregistered
entity if it wants to participate in either the
Batch Provider or Bulk Provider program.
.07 A Provider should notify the Financial Agent if the Provider chooses to
withdraw from either the Batch Provider
or Bulk Provider program. A Provider that
is inactive in the Batch Provider or Bulk
Provider program (that is, the Provider
has submitted no enrollments, FTDs, or
FTPs in that program) for six months or
more is treated as having withdrawn from
that program. If a Bulk Provider uses
the Batch Provider program as a backup,
the Provider must submit an FTD or FTP
through the Batch Provider program at
least once every six months to prevent
the Provider from being treated as having withdrawn from the Batch Provider
program. If a Provider withdraws (or
is treated as having withdrawn) from a
program, the Provider must re-register to
participate in that program.
SECTION 6. AUTHORIZATIONS
.01 If a Provider is not the taxpayer,
the Provider must obtain the taxpayer’s
Authorization before submitting the taxpayer’s enrollment to the Financial Agent.
.02 Except as provided under the grandfather rule in section 23.02 of this revenue
procedure, an Authorization must be prepared on Form 8655, Reporting Agent
Authorization, or any other instrument
that complies with Rev. Proc. 96–17,
1996–1 C.B. 633 and Rev. Proc. 2012–32,
2012–34 I.R.B. 267, or any successor published guidance. The Authorization must
be maintained and provided to the Service
in accordance with the instructions to the
Form 8655 or any successor form.

275

.03 A Provider that acquires all or some
of the clients of another Provider must obtain new Authorizations from those clients.
The new Authorizations must be maintained and provided to the Service in accordance with the instructions to the Form
8655 or any successor form before the
Provider makes FTDs and FTPs on behalf
of those clients.
.04 An Authorization permits a
Provider to submit enrollments and to
make FTDs or FTPs on behalf of a taxpayer. An Authorization may also permit
the Provider to receive certain tax information on behalf of the taxpayer. Although
EFTPS is designed for the payment of
various types of tax, the Authorization
may limit the types of tax information
the Provider is permitted to receive. For
example, a Provider may make FTDs and
FTPs on behalf of the taxpayer, but may
be authorized to receive only notices regarding FTDs for Form 941, Employer’s
QUARTERLY Federal Tax Return, and
Form 940, Employer’s Annual Federal
Unemployment (FUTA) Tax Return.
.05 Except as provided in section 6.07
of this revenue procedure, a Provider submitting Authorizations to the Service for
the Batch Provider and Bulk Provider programs on or after April 27, 1998, must
include a list of all taxpayers for whom
the Provider is submitting Authorizations.
The list must include each taxpayer’s complete name (for example, business name on
file with Service), address (including zip
code), and TINs, EINs, SSNs, and ITINs
should each be grouped separately. Within
each group, the taxpayers must be listed in
TIN number sequence.
.06 Except as provided in section 6.07
of this revenue procedure and the instructions to the Form 8655 or any successor
form, the Authorizations and the accompanying list must be submitted to:
Internal Revenue Service
Accounts Management Service Center
MS 6748 RAF Team
1973 North Rulon White Blvd.
Ogden, UT 84404
or faxed to the Reporting Agents File
(RAF) Team at (801) 620–4142 (not a
toll-free number), or submitted or faxed as
set forth in published guidance, publications or on www.irs.gov.

2012–34 I.R.B.

.07 If a Provider has submitted Authorizations to the Service for the Form 941
e-file program, as described in Rev. Proc.
2007–40, 2007–1 C.B. 1488, or the former Form 941 or Form 940 Mag Tape Programs, as described in Rev. Proc. 96–18,
1996–1 C.B. 637, and these Authorizations allow the Provider to make payments
on behalf of the taxpayer, the Provider is
not required to resubmit the Authorizations or to submit a list containing those
Authorizations to the Service. Similarly, if
a Provider has submitted Authorizations to
the Service for the magnetic tape FTD program, as described in Rev. Proc. 96–17,
1996–1 C.B. 633, the Provider is not required to resubmit the Authorizations or to
submit a list containing those Authorizations to the Service.
.08 To delete Authorizations that a
Provider previously submitted to the Service, the Provider must submit a list of
the taxpayers to be deleted to the RAF
Team. The list must be submitted in the
format prescribed in section 6.05 of this
revenue procedure and to the address (or
fax number) provided in section 6.06 of
this revenue procedure.
SECTION 7. ENROLLMENT
.01 A Provider must submit electronic
taxpayer enrollments to the Financial
Agent in accordance with the applicable implementation guide. As part of
completing each taxpayer enrollment, the
Provider may choose to use the ACH
debit entry or ACH credit entry remittance
method on a taxpayer-by-taxpayer basis.
In both the Batch Provider and the Bulk
Provider programs, enrollment of a taxpayer in the ACH debit remittance method
will automatically enroll the taxpayer in
the ACH credit remittance method. In
the Bulk Provider program, enrollment
of a taxpayer in the ACH credit remittance method will automatically enroll
the taxpayer in the ACH debit remittance
method. However, in the Batch Provider
program, enrollment of a taxpayer in the
ACH credit remittance method will not
automatically enroll the taxpayer in the
ACH debit remittance method.
.02 The Financial Agent will verify the
accuracy of the enrollment information
for each taxpayer and enter the verified
enrollment information in its enrollment
record database. As part of the verifica-

2012–34 I.R.B.

tion process for an ACH debit entry in
the Batch Provider program, the Financial
Agent will originate a prenotification ACH
debit, if requested by the Batch Provider.
In the Bulk Provider program, prenotification ACH debits are not available. When
a prenotification ACH debit is not made,
the Provider assumes responsibility for the
accuracy of the information, including the
RTN of the financial institution.
.03 When the enrollment process for a
taxpayer is completed, the Financial Agent
will provide the Provider with an enrollment response record that either accepts or
rejects the taxpayer’s enrollment. A rejected enrollment will identify necessary
corrections. Any necessary corrections
must be submitted by the Provider as a new
enrollment of that taxpayer.
.04 If a Provider attempts to make an
FTD or FTP through EFTPS before a taxpayer is enrolled, the FTD or FTP generally will be rejected and the taxpayer may
be subject to a penalty for a late FTD or
FTP.
SECTION 8. ACH DEBIT ENTRY
.01 For an FTD or FTP to be timely, a
Provider must complete the initiation of an
ACH debit entry with the Financial Agent
at least one business day prior to the FTD
or FTP due date.
.02 A Provider may hold an ACH debit
entry for a business taxpayer by arranging
for the entry up to 30 days in advance of the
due date. A Provider may warehouse an
ACH debit entry for an individual taxpayer
by arranging for the entry up to 105 days
in advance of the due date.
.03 After a Batch Provider or a Bulk
Provider initiates a single ACH debit entry, the Financial Agent will validate the
taxpayer’s payment information and issue an acknowledgment number to the
Provider. The acknowledgment number
verifies when the necessary payment information was received by the Financial
Agent but does not constitute proof of
payment. See section 11 of this revenue
procedure regarding proof of payment.
.04 After a Bulk Provider initiates a
bulk ACH debit entry, the Financial Agent
will validate the taxpayer’s payment information and issue acknowledgment
numbers to the Provider for accepted payments. The Bulk Provider will receive
an acknowledgment number for the bulk

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ACH debit entry and separate acknowledgement numbers for each accepted FTD
or FTP included in the bulk ACH debit entry. The acknowledgment numbers verify
when the necessary payment information
was received by the Financial Agent but
do not constitute proof of payment. See
section 11 of this revenue procedure regarding proof of payment.
.05 In a bulk FTA debit entry, any rejected payment will be returned to the Bulk
Provider without an acknowledgement
number and subtracted from the bulk ACH
debit entry, as specified in the Implementation Guide for EFTPS Bulk Providers.
The Bulk Provider assumes responsibility
for reinitiating any rejected payments.
.06 Pursuant to the Provider’s instructions, the Financial Agent, on the date
designated by the Provider, will originate
the transfer of funds from the taxpayer’s
or Provider’s account to the appropriate
Treasury Department account. The Financial Agent also will transmit the related payment information, supplied by the
Provider, to the Service for posting to the
tax account(s) of the taxpayer(s).
.07 The Service will deem an FTD or
FTP made by an ACH debit entry to have
been made at the time of the debit.
.08 When a timely ACH debit entry
cannot be made, a Provider may instruct
the Financial Agent to complete the transaction at the next opportunity to submit an
ACH debit entry. The Provider may also
use an ACH credit entry or an FTA transaction. If a taxpayer is not required to use
EFT for FTDs, the Provider may, to the extent permitted by regulations under § 6302,
remit the payment with the tax return to
which the payment relates. To avoid penalties, the FTD or FTP must be received by
an appropriate means on or before the FTD
or FTP due date.
.09 The ACH Rules will govern ACH
debit entry returns and reversals.
SECTION 9. ACH CREDIT ENTRY
.01 If a Provider chooses the ACH
credit entry remittance method to make
an FTD or FTP, the Provider may use any
financial institution capable of originating
an ACH credit entry.
.02 For each TIN used in making ACH
credit entries through a financial institution, the Provider may request that the fi-

August 20, 2012

nancial institution originate a prenotification ACH credit.
.03 To initiate a timely ACH credit entry, a Provider must take into account the
financial institution’s deadline for originating an ACH credit entry.
.04 When a timely ACH credit entry
cannot be made, a Provider may instruct
the financial institution to complete the
transaction at the next opportunity to submit an ACH credit entry. The Provider
may also use an FTA transaction. A Bulk
Provider may initiate an ACH debit entry. However, a Batch Provider may initiate an ACH credit entry only if the taxpayer is enrolled for the ACH debit remittance method. If a taxpayer is not required
to use EFT for FTDs, the Provider may,
to the extent permitted by regulations under § 6302, remit the payment with the tax
return to which the payment relates. To
avoid penalties, the FTD or FTP must be
received by an appropriate means on or before the FTD or FTP due date.
.05 The Financial Agent will receive
and process the ACH credit entry payment information. The Financial Agent
will compare the payment information for
the transaction with the taxpayer’s enrollment record. If they match, the Financial
Agent will send the payment information
to the Service for posting to the taxpayer’s
tax account.
.06 If the Financial Agent cannot identify the taxpayer, the ACH credit entry will
be returned to the originating financial institution.
.07 Failure to provide correct, complete, and properly formatted payment
information may cause an ACH credit
entry to be returned. In the event of a
return, a Provider may instruct the financial institution to submit a corrected ACH
credit entry at the next opportunity to submit an ACH credit entry. The Provider
may also use an FTA transaction. A Bulk
Provider may initiate an ACH debit entry.
However, a Batch Provider may initiate
an ACH debit entry only if the taxpayer
is enrolled for the ACH debit remittance
method. If a taxpayer is not required to
use EFTPS for FTDs, the Provider may, to
the extent permitted by regulations under
§ 6302, remit the payment with the tax
return to which the payment relates. To
avoid penalties, the FTD or FTP must be

August 20, 2012

received by an appropriate means on or
before the FTD or FTP due date.
.08 An ACH credit entry that is not returned or reversed will be deemed made at
the time that the funds are paid into the appropriate Treasury Department account.
.09 The ACH Rules will govern ACH
credit entry returns and reversals.
SECTION 10. FEDERAL TAX
APPLICATION TRANSACTION
.01 A Provider may use an FTA transaction to make an FTD or FTP. The Provider
should contact the financial institution
through which the FTA payment will be
made to determine if the financial institution is capable of making an FTA payment.
.02 A Bulk Provider may use a bulk
FTA transaction to make FTDs or FTPs.
The Bulk Provider should contact the financial institution through which the bulk
FTA payment will be made to determine if
the financial institution is capable of making a bulk FTA payment.
.03 If a Provider uses a single FTA
transaction, the transfer of funds and the
transmission of the related payment information occur together. If a Bulk Provider
uses a bulk FTA transaction, the transmission of the payment information precedes
the related transfer of funds, both of which
occur on the same day.
.04 The Service generally will deem an
FTA payment to have been made on the
date the payment is received by the FRB.
A Provider should contact the financial institution through which the FTA payment
will be made to determine the deadline for
initiating FTA payments for a particular
day. FTA payments received by the FRB
after the deadline set forth in the Treasury
Financial Manual, Volume IV (IV TFM),
will not be accepted. Currently, the deadline in IV TFM is 2:00 p.m. Administrative FRB Head Office Local Zone Time.
If a payment is not accepted, the Provider
must reoriginate the payment using an FTA
transaction or any other permissible remittance method.
.05 Additional FTA information may
be found in the sections on Same-Day
Payments in the Implementation Guide
for EFTPS Bulk Providers and the EFTPS
Payment Instruction Booklets for businesses and on www.eftps.gov.

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SECTION 11. PROOF OF PAYMENT
.01 For an ACH debit or credit entry
posted to the taxpayer’s account in a financial institution, a statement prepared by
that financial institution showing a transfer (that is, a decrease to the taxpayer’s account balance) will be accepted as proof of
payment if the statement:
(1) shows the amount and the date of the
transfer; and
(2) identifies the U.S. Government as
the payee (for example, “USA tax”).
.02 For an FTA payment posted to the
taxpayer’s account in a financial institution, a taxpayer may request that its financial institution obtain a statement from the
FRB that executed the transfer. This statement will be accepted as proof of payment
if the statement:
(1) shows the amount and the date of the
transfer; and
(2) identifies the U.S. Government as
the payee (for example, “USA tax”).
.03 For purposes of this section, statements prepared by a financial institution
include statements prepared by a third
party that is contractually obligated to
prepare statements for the financial institution.
.04 A taxpayer’s payment to a Provider
(including a subsidiary’s payment to its
parent) is not a payment of tax by the taxpayer. Therefore, a statement prepared by
the taxpayer’s financial institution showing a transfer from the taxpayer’s account
to the Provider as payee is not proof of payment. Further, a statement prepared by the
Provider’s financial institution showing a
transfer of funds from the Provider’s account to the U.S. Government is not proof
of payment because the payment may not
have been made on behalf of the taxpayer.
The taxpayer will need the acknowledgement number for an FTD or FTP made
from the Provider’s account to establish
that the FTD or FTP was made on behalf of
the taxpayer. The acknowledgement number allows the Service to trace the payment. The Provider has the acknowledgement number or may obtain it from the Financial Agent.
SECTION 12. REFUNDS
No refunds of FTDs or FTPs will be
made through EFTPS. However, a refund
request may be made using existing tax re-

2012–34 I.R.B.

fund procedures. If a taxpayer’s error results in a substantial hardship, the taxpayer
may contact the Service at (800) 829–1040
for assistance.
SECTION 13. DISASTER
PROCEDURES
.01 A taxpayer’s ability to make FTDs
and FTPs timely may be affected by the
time, severity, and extent of a major disaster. In such circumstances, the Service
provides relief through the nonassertion or
abatement of certain penalties. The Service publicizes the relief for a particular
disaster area through the publication of a
News Release, Notice, or Announcement.
Generally, the Service identifies the taxpayers who qualify for this disaster relief.
.02 If a disaster affects a Provider, the
Provider should provide the Service with
the information necessary to identify those
FTDs and FTPs of taxpayers outside the
disaster area that were or will be late due
to the disaster. The Service will then determine if the nonassertion or abatement of
certain penalties or interest is appropriate.
.03 In addition, if a Bulk Provider’s primary processing system is affected by a
disaster and the Bulk Provider’s backup
processing system fails, the Bulk Provider
may use an emergency bulk FTA transaction under which the transfer of funds occurs before the transmission of the related
payment information.
SECTION 14. RESPONSIBILITIES OF
A PROVIDER
.01 Each Provider must:
(1) comply with this revenue procedure
and the applicable implementation guide
(Implementation Guide for EFTPS Batch
Providers or Implementation Guide for
EFTPS Bulk Providers);
(2) maintain a high degree of integrity,
compliance, and accuracy;
(3) ensure that FTDs and FTPs are accurately and timely made;
(4) ensure the security of all transmitted
information; and
(5) ensure that after a disabling event
the Provider is able to operate its Batch
Provider or Bulk Provider programs with
minimal interruption (generally, less than
24 hours).
.02 A Provider that is not the taxpayer
must:

2012–34 I.R.B.

(1) retain copies of each Authorization
and each enrollment at its principal place
of business for 4 years after the prescribed
due date of the last return to which the
FTD or FTP relates, unless the Provider is
otherwise notified by the Service or unless
the instructions to the Form 8655 or any
successor form provide otherwise;
(2) retain any payment information (including acknowledgement numbers) at its
principal place of business for 4 years after the prescribed due date of the return to
which the FTD or FTP relates, unless the
Provider is otherwise notified by the Service. A shorter retention period for payment information may be substituted for
this “4-year” retention period, provided the
Provider notifies the taxpayer in writing
that the Provider will not be retaining the
payment information after the shorter retention period and the Provider gives such
information to the taxpayer. The shorter
retention period must be at least 90 days;
and
(3) advise the taxpayer to enroll itself
separately in EFTPS. If the Provider is
not authorized to make all the taxpayer’s
required FTDs and FTPs, the taxpayer’s
separate enrollment will allow the taxpayer to make its own FTDs and FTPs
through EFTPS. To enroll separately, a
taxpayer must submit a completed Form
9779, EFTPS Business Enrollment Form,
or Form 9783, EFTPS Individual Enrollment Form, to the EFTPS Enrollment
Processing Center at the address provided
in the applicable form’s instructions. See
Rev. Proc. 97–33 and www.eftps.gov for
more information.
.03 A Provider that is the taxpayer must:
(1) absent a specific retention period
prescribed by regulations, retain the payment information and any supporting material at its principal place of business for
as long as the contents thereof may become
material in the administration of any internal revenue law; and
(2) retain copies of each enrollment at
its principal place of business for 4 years
after the prescribed due date of the return
to which the last FTD or FTP relates, unless otherwise notified by the Service.
SECTION 15. ADVERTISING
STANDARDS
.01 A Provider must comply with the
advertising and solicitation provisions of

278

31 C.F.R. Part 10 (Treasury Department
Circular No. 230). Circular 230 prohibits
participation in the use of any form of
public communication containing a false,
fraudulent, misleading, deceptive, unduly
influencing, coercive, or unfair statement
or claim.
.02 A Provider must adhere to all relevant federal, state, and local consumer protection laws that relate to advertising and
soliciting.
.03 A Provider must not use the Service’s name, “Internal Revenue Service”
or “IRS,” within a firm’s name.
.04 A Provider must not use improper
or misleading advertising in relation to
EFTPS.
.05 Advertising materials must not
carry the Service, FMS, or other Treasury
Seals.
.06 If a Provider uses radio or television
broadcasting to advertise, the broadcast
must be pre-recorded. The Provider must
keep a copy of the pre-recorded advertisement for a period of at least 36 months
from the date of the last transmission or
use.
.07 If a Provider uses direct mail,
e-mail, or fax communications to advertise, the Provider must retain a copy of
the actual mailing, e-mail, or fax, along
with a list or other description of the firms,
organizations, or individuals to whom
the communication was mailed, faxed, or
otherwise distributed for a period of at
least 36 months from the date of the last
mailing, fax, or distribution.
.08 If a Provider uses a Web site or print
media (including newspapers, magazines,
or yellow pages) to advertise, the Provider
must retain a copy of the advertising for a
period of at least 36 months from the date
of the last posting or publication.
.09 Acceptance in the Batch Provider or
Bulk Provider programs is not an endorsement by the Service, FMS, or the Treasury
Department of the quality of the services
provided by the Provider.
SECTION 16. REASONS FOR
SUSPENSION
.01 The Service reserves the right
to suspend a Provider from the Batch
Provider or Bulk Provider programs for
the following reasons (this list is not all-inclusive):

August 20, 2012

(1) failing to submit payment information in accordance with this revenue procedure and the applicable implementation
guides;
(2) failing to maintain and make available the required records for the period
specified in section 14 of this revenue procedure;
(3) submitting payment information on
behalf of taxpayers for which the Service
did not receive Authorizations;
(4) failing to abide by the advertising
standards in section 15 of this revenue procedure;
(5) failing to cooperate with the Service’s efforts to monitor Providers and investigate abuse in the Batch Provider or
Bulk Provider programs; or
(6) generating significant complaints
about the Provider’s performance in the
Batch Provider or Bulk Provider programs.
.02 If the Service informs a Provider
that a certain action is a reason for suspension and the action continues, the Service
may send the Provider a notice proposing
suspension of the Provider from the Batch
Provider or Bulk Provider program. However, a notice proposing suspension may
be sent without a warning if the Provider’s
action indicates an intentional disregard
of rules. A notice proposing suspension
will describe the reason(s) for the proposed
suspension, and indicate the length of the
suspension and the conditions that need to
be met before the suspension will terminate.
SECTION 17. ADMINISTRATIVE
REVIEW PROCESS FOR PROPOSED
SUSPENSION
.01 A Provider that receives a notice
proposing suspension from the Batch
Provider or Bulk Provider program, as
described in section 16.02 of this revenue
procedure, may request an administrative
review prior to the proposed suspension
taking effect.
.02 The request for an administrative review must be in writing and contain detailed reasons, with supporting documentation, for withdrawal of the proposed suspension.
.03 The written request for an administrative review and a copy of the notice
proposing suspension must be delivered to

August 20, 2012

the address designated in the notice within
30 days of the effective date on the notice.
.04 After consideration of the written
request for an administrative review, the
Service will either issue a suspension letter
or notify the Provider in writing that the
proposed suspension is withdrawn.
.05 If a Provider receives a suspension
letter, the Service’s subsequent determination of whether a reason for suspension has
been corrected is not subject to administrative review or appeal.
.06 Failure to submit a written request
for an administrative review within the
30-day period described in section 17.03
of this revenue procedure irrevocably terminates the Provider’s right to an administrative review of the proposed suspension,
and the Service will issue a suspension letter.
SECTION 18. EFFECT OF
SUSPENSION
.01 The Provider’s suspension will continue for the length of time specified in the
suspension letter, or until the conditions
for terminating the suspension have been
met, whichever is later.
.02 After suspension, a Provider may
submit an FTD under the Batch Provider
or Bulk Provider program only if the FTD
is due not more than 30 days after the effective date on the suspension letter. No FTPs
may be submitted by the Provider under
the Batch Provider or Bulk Provider programs during the suspension period.
.03 A Provider must provide written
notification of a suspension from the Batch
Provider or Bulk Provider programs to
each taxpayer in the program(s) within
10 days from the date on the suspension
letter. This notification must be provided
even though the Provider may believe
that the Provider will be able to meet the
conditions for terminating the suspension
within the 30-day period provided in section 19.02 of this revenue procedure.
.04 A Provider will be able to submit payment information under the Batch
Provider or Bulk Provider programs without re-registering for those programs after:
(1) the stated suspension period expires;
and
(2) the reason(s) for suspension is corrected.

279

SECTION 19. APPEAL OF
SUSPENSION
.01 If a Provider receives a suspension
letter from the Service, the Provider is entitled to appeal, by written protest, to the
Service. The written protest must be delivered to the address designated on the suspension letter. During the appeals process,
the suspension remains in effect.
.02 The written protest must be received
by the Service within 30 days of the effective date on the suspension letter. The written protest must contain detailed reasons,
with supporting documentation, for withdrawal of the suspension.
.03 Failure to appeal within the 30-day
period described in section 19.02 of this
revenue procedure irrevocably terminates
the Provider’s right to appeal the suspension under section 19.01 of this revenue
procedure.
SECTION 20. ADDITIONS TO TAX
AND PENALTIES
.01 Section 6656 imposes a failure-todeposit penalty if a taxpayer does not make
a timely FTD, unless such failure is due
to reasonable cause and not due to willful neglect. See Rev. Rul. 94–46, 1994–2
C.B. 278. Absent reasonable cause, a taxpayer that is required to deposit federal
taxes by EFT is subject to the failure-to-deposit penalty if FTDs are made by means
other than EFT (for example, submitting a
paper check with a return). See Rev. Rul.
95–68, 1995–2 C.B. 272.
.02 Section 6655 imposes an addition to
tax for underpayments of estimated tax by
a corporation, private foundation, tax-exempt organization, or qualified settlement
fund.
.03 Section 6651 imposes an addition
to tax for failure to pay if a taxpayer does
not make a timely FTP, unless such failure
is due to reasonable cause and not due to
willful neglect.
SECTION 21. FORMS,
PUBLICATIONS, IMPLEMENTATION
GUIDES, AND ADDITIONAL
INFORMATION
.01 A Provider may obtain copies of
this revenue procedure, enrollment forms
(Forms 9779 and 9783), implementation

2012–34 I.R.B.

guides, payment instruction booklets, registration letters, and additional information
on EFTPS by calling EFTPS Customer
Service at (800) 555–4477.
.02 A Provider may obtain enrollment
forms and Authorizations (Forms 8655)
by calling the IRS Distribution Center at
(800) TAX–FORM ((800) 829–3676).
.03 A Provider may obtain information
on the submission of Authorizations by accessing the Reporting Agents File webpage at www.irs.gov.
SECTION 22. EFFECT ON OTHER
DOCUMENTS
This revenue procedure modifies and
supersedes Rev. Proc. 98–32, 1998–1
C.B. 935.
SECTION 23. EFFECTIVE DATE
.01 In general. This revenue procedure
is effective November 19, 2012.
.02 Grandfather rule. A power of attorney on Form 2848, Power of Attorney and
Declaration of Representative, or other
document that satisfies the requirements

of § 601.503(a) of the Statement of Procedural Rules, that was submitted to the
Service on or before April 27, 1998, will
be treated as an Authorization for purposes
of this revenue procedure, even though it
does not comply with section 6.02 of this
revenue procedure.
SECTION 24. PAPERWORK
REDUCTION ACT
The collections of information contained in this revenue procedure have
been reviewed and approved by the Office
of Management and Budget in accordance with the Paperwork Reduction Act
(44 U.S.C. 3507) under control number
1545–1601.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the
collection of information displays a valid
control number.
The collections of information in this
revenue procedure are in sections 5, 6,
7, 8, 11, 13, 14, and 15 of this revenue
procedure. This information is required
to implement EFTPS, and verify that tax-

payers have met their obligations to pay
their taxes and make FTDs by EFT. This
information will be used to identify persons paying taxes and making FTDs on
behalf of taxpayers and to credit taxpayers’ tax accounts for FTDs and FTPs made
through EFT. The collections of information are mandatory. The likely respondents
are business or other for-profit institutions.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any internal revenue
law. Generally tax returns and tax return
information are confidential, as required
by 26 U.S.C. 6103.
SECTION 25. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Nathan Rosen of the Office of
Associate Chief Counsel (Procedure and
Administration). For assistance regarding
matters described in this revenue procedure, please call EFTPS Customer Service
at (800) 555–4477.

Use this Revenue Procedure to prepare Tax Year 2012 and prior year information returns for submission to Internal Revenue Service
(IRS) using electronic filing.
Caution to filers:
This Revenue Procedure may not be revised every year. Updates will be printed as needed in the Internal Revenue Bulletin.
General Instructions for Form 8955-SSA are revised every year. Be sure to consult current instructions when preparing Form
8955-SSA.
Please read this publication carefully. Persons or businesses required to file information returns electronically may be subject to
penalties for failure to file or include correct information if the instructions in this Revenue Procedure are not followed.

IMPORTANT NOTES:
The IRS internet connection for filing information returns electronically is http://fire.irs.gov. The Filing Information Returns
Electronically (FIRE) system and the test system will be down from 6 p.m. ET Dec. 14, 2012, through Jan. 02, 2013 for yearly
updates. In addition, the FIRE system may be down every Wednesday from 2:00 a.m. to 5:00 a.m. ET for programming updates.
The FIRE system will not be available for submissions during these times.
Form 4419, Application for Filing Information Returns Electronically (FIRE), is subject to review before the approval to transmit
electronically is granted. IRS may require additional documentation. If a determination is made concerning the validity of the
documents transmitted electronically, IRS has the authority to revoke the Transmitter Control Code (TCC) and terminate the
release of the files.
The FIRE system does not provide fill-in forms for filing information returns.

2012–34 I.R.B.

280

August 20, 2012