Page 39 - IRS Employer Tax Guide

9:19 - 23-Dec-2019
Page 38 of 48
Fileid: … ations/P15/2020/A/XML/Cycle07/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Electronic filing by CPEOs. CPEOs are required to of the return for which the CPEO is unable to electronically
electronically file Form 940. Under certain circumstances, file. For more information on filing a waiver request elec-
the IRS may waive the electronic filing requirement. To re- tronically, go to IRS.gov/CPEO.
quest a waiver, the CPEO must file a written request using
the IRS Online Registration System for Professional Em-
ployer Organizations at least 45 days before the due date

Page 38 Publication 15 (2020)