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2019 Instructions for Form 940 - IRS tax forms

2019 Instructions for Form 940 - IRS tax forms

www.irs.gov

Aggregate Form 940 filers. Agents and CPEOs must complete Schedule R (Form 940) when filing an aggregate Form 940. Aggregate Forms 940 are filed by agents of home care service recipients approved by the IRS under section 3504. To request approval to act as an agent for an employer, the agent files Form 2678 with the

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