Who Can File Aggregate 940 Forms?
Aggregate 940 Forms are filed by IRS-approved agents of home care service recipients. To approve an agent, the home care service recipient has to file form 2678 (local/state government as agents are exempted from approval through form 2678). CPEOs, who can register through IRS online registration system for CPEO, can also file Aggregate 940 forms.
Last modified 05 Jan 2018 06:01 EST