Who Should 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 must file Form 2678 (local/state government agents are exempted from approval through Form 2678).
CPEOs who can register through the IRS online registration system can also file Aggregate 940 Forms.
Last modified 05 Jan 2018 06:01 EST