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 Rev. Rul. 76-73

1976-1 C.B. 370

Section 6011 -- Return Filing Requirement

IRS Headnote

Multidivisional corporation; Form 941. A corporation with numerous divisions in different locations should file for all divisions on one Form 941, Employer's Quarterly Federal Tax Return.

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Rev. Rul. 76-73

Advice has been requested whether each division of a multidivisional corporation should file a separate Form 941, Employer's Quarterly Federal Tax Return.

Section 31.6011(a)-7 of the Employment Tax Regulations provides that only one return on any one prescribed form for a return period shall be filed by or for a taxpayer.

Even though a corporation may be composed of numerous divisions in different locations, it is only one taxpayer. Since, under the provisions of section 31.6011(a)-7 of the regulations, only one return for a return period is to be filed, a multi-divisional corporation should file only one Form 941 per quarter. Accordingly, each division of a multi-divisional corporation should not file a separate Form 941, Employer's Quarterly Federal Tax Return.