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The Form 940C will be sent to the IRS Cincinnati SBSE Campus see Exhibit 5 to be input onto the FUTA Case Processing FCP systems 940C file. Overview of FUTA Certification Processing Cont. state. IRS Cincinnati SBSE Campus sends these records back to the state agency for manual re-certification. The state agency returns all Zero Certification records requests to the IRS Cincinnati SBSE Campus for further processing. See Exhibit 5 for the Campus Co...
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