Reporting Agent Authorization

8655

Reporting Agent Authorization

Form

(Rev. January 2024)

Department of the Treasury

Internal Revenue Service

OMB No. 1545-1058

Go to www.irs.gov/Form8655 for instructions and the latest information.

Taxpayer

1a

Name of taxpayer (as distinguished from trade name)

2 Employer identification number (EIN)

1b

Trade name, if any

4 If you are a seasonal employer,

check here . . . . . .

3

Address (number, street, and room or suite no.)

5 Other identification number (optional)

.

City or town, state, and ZIP code

6

7 Daytime telephone number

Contact person

8 Fax number

Reporting Agent

9

Name (enter company name or name of business)

11

Address (number, street, and room or suite no.)

10 Employer identification number (EIN)

City or town, state, and ZIP code

12

13 Daytime telephone number

Contact person

14 Fax number

Authorization of Reporting Agent To Sign and File Returns (Caution: See Authorization Agreement.)

15

Indicate the tax return(s) to be signed and filed. For quarterly returns, use “YYYY/MM” format. “MM” is the last month of the quarter for which

the authorization begins (for example, “2024/09” for third quarter of 2024). For annual returns, use “YYYY” format to indicate the year for which

the authorization begins.

940

941

943

945

1042

CT-1

944

Authorization of Reporting Agent To Make Deposits and Payments (Caution: See Authorization Agreement.)

16

Indicate the tax return(s) for which the reporting agent is authorized to make deposits or payments. Use the “YYYY/MM” format to enter the

month in which the authorization begins (for example, “2024/08” for August 2024).

720

940

941

943

944

945

990-PF

990-T

1041

1042

1120

CT-1

Duplicate Notices to Reporting Agents

17

Check here to request the IRS to issue to the reporting agent duplicate copies of notices and correspondence regarding returns filed and

deposits or payments made by the reporting agent . . . . . . . . . . . . . . . . . . . . . . . . . .

Disclosure Authorization for Forms Series W-2, 1099, and/or 3921/3922

18a

The reporting agent is authorized to receive otherwise confidential taxpayer information from the IRS to assist in responding to certain IRS

notices relating to the Form W-2 series information returns. This authority is effective for calendar year forms beginning

.

b

The reporting agent is authorized to receive otherwise confidential taxpayer information from the IRS to assist in responding to certain IRS

notices relating to the Form 1099 series information returns. This authority is effective for calendar year forms beginning

.

c

The reporting agent is authorized to receive otherwise confidential taxpayer information from the IRS to assist in responding to certain IRS

notices relating to the Forms 3921 and 3922. This authority is effective for calendar year forms beginning

.

State or Local Authorization (Caution: See Authorization Agreement.)

19

Check here to authorize the reporting agent to sign and file state or local returns related to the authorization granted on line 15 and/or line 16 .

Authorization Agreement

I understand that this agreement does not relieve me, as the taxpayer, of the responsibility to ensure that all tax returns are filed and that all deposits and

payments are made and that I may enroll in the Electronic Federal Tax Payment System (EFTPS) to view deposits and payments made on my behalf. If line 15 is

completed, the reporting agent named above is authorized to sign and file the return indicated, beginning with the quarter or year indicated. If any starting dates on line 16

are completed, the reporting agent named above is authorized to make deposits and payments beginning with the period indicated. Any authorization granted remains in

effect until it is terminated or revoked by the taxpayer or reporting agent. I am authorizing the IRS to disclose otherwise confidential tax information to the reporting agent

relating to the authority granted on line 15 and/or line 16, including disclosures required to process Form 8655. Disclosure authority is effective upon signature of taxpayer

and IRS receipt of Form 8655. The authority granted on Form 8655 will not revoke any Power of Attorney (Form 2848) or Tax Information Authorization (Form 8821) in effect.

Sign

Here

I certify I have the authority to execute this form and authorize disclosure of otherwise confidential information on behalf of the taxpayer.

Signature of taxpayer

For Privacy Act and Paperwork Reduction Act Notice, see instructions.

Title

Cat. No. 10241T

Date

Form 8655 (Rev. 1-2024)

Page 2

Form 8655 (Rev. 1-2024)

Instructions

What’s New

Forms 940-PR, 941-PR, 941-SS, 943-PR removed from line

15. Beginning with filings for tax year 2023, former filers of Form

940-PR will instead file Form 940. These filers will also have the

option to file the new Spanish language Form 940 (sp). The new

Form 943 (sp) will also similarly replace Form 943-PR which is

being discontinued along with Form 940-PR. Beginning with

filings for the first quarter of 2024, former filers of Form

941-SS will instead file Form 941, which will be adapted for the

use of those filers beginning with the revision of Form 941

issued in and for the first quarter of 2024. These filers will also

have the option to file the new Spanish language Form 941 (sp).

The new Form 941 (sp) will also similarly replace Form 941-PR

which is being discontinued along with Form 941-SS. Forms

940 (sp), 941 (sp), and 943 (sp) will be usable by any employer

that prefers their form in Spanish, whether they are located in

the United States, Puerto Rico, or one of the other territories.

Purpose of Form

Use Form 8655 to authorize a reporting agent to:

• Sign and file certain returns. Reporting agents must file returns

electronically except as provided under Rev. Proc. 2012-32.

You can find Rev. Proc. 2012-32 on page 267 of Internal

Revenue Bulletin 2012-34 at www.irs.gov/2012rp32. See Pub.

3112, IRS e-file Application and Participation, for information

about e-filing and getting the reporting agent PIN;

• Make deposits and payments for certain returns. Reporting

agents must make deposits and payments electronically,

generally through the Electronic Federal Tax Payment System

(EFTPS) at EFTPS.gov. See Pub. 4169, Tax Professional Guide

to the EFTPS, and Rev. Proc. 2012-33;

• Receive duplicate copies of tax information, notices, and other

written and/or electronic communication regarding any authority

granted; and

• Provide the IRS with information to aid in penalty relief

determinations related to the authority granted on Form 8655.

Note: An authorization does not relieve the taxpayer of the

responsibility (or from liability for failing) to ensure that all tax

returns are filed timely and that all federal tax deposits (FTDs)

and federal tax payments (FTPs) are made timely. A reporting

agent must notify its client of that fact and must recommend

that it enroll in EFTPS to view EFTPS deposits and payments

made on the client’s behalf. A reporting agent must provide this

notification, in writing, upon entering into an agreement with the

client and at least quarterly thereafter for as long as it provides

services to that client. Sample language and other details may

be found in Rev. Proc. 2012-32, Section 5.05.

Authority Granted

Once Form 8655 is signed, any authority granted is effective

beginning with the period indicated on lines 15, 16, 18a, 18b,

and/or 18c and continues indefinitely unless terminated or

revoked by the taxpayer or reporting agent. No authorization or

authority is granted for periods prior to the period(s) indicated

on Form 8655.

Where authority is granted for any form, it is also effective for

related forms such as the corresponding non-English language

form, amended return (for example, Form 941 (sp), 941-X, or

941-X (sp)), or payment voucher. For example, Form 8655 can

be used to provide authorization for 944 (sp) using the entry

spaces for Form 944. The form also can be used to authorize a

reporting agent to make deposits and payments for other

returns in the Form 1120 series, such as Form 1120-C, using the

entry space for Form 1120 on line 16.

Disclosure authority is effective upon signature of taxpayer

and IRS receipt of Form 8655. Any authority granted on Form

8655 does not revoke and has no effect on any authority

granted on Form 2848 or 8821, or any third-party designee

checkbox authority.

To increase the authority granted to a reporting agent by a

Form 8655 already in effect, submit another signed Form 8655,

completing lines 1–14 and any line on which you want to add

authority. To decrease the authority granted to a reporting agent

by a Form 8655 already in effect, send a signed, written request

to the address under Where To File. The preceding authorization

remains in effect except as modified by the new one.

Where To File

Send Form 8655 to:

Internal Revenue Service

Accounts Management Service Center

MS 6748 RAF Team

1973 North Rulon White Blvd.

Ogden, UT 84404

You can fax Form 8655 to the IRS. The number is

855-214-7523. When faxing Forms 8655, please send no more

than 25 forms in a single transmission. If possible, please send

faxes from your computer instead of a fax machine.

Additional Information

Additional information concerning reporting agent authorizations

may be found in:

• Pub. 1474, Technical Specifications Guide for Reporting

Agent Authorization and Federal Tax Depositors.

• Rev. Proc. 2012-32.

Substitute Form 8655

If you want to prepare and use a substitute Form 8655, see Pub.

1167, General Rules and Specifications for Substitute Forms

and Schedules. If your substitute Form 8655 is approved, the

form approval number must be printed in the lower left margin

of each substitute Form 8655 you file with the IRS.

Terminating or Revoking an Authorization

If you have a valid Form 8655 on file with the IRS, the filing of a

new Form 8655 indicating a new reporting agent terminates the

authority of the prior reporting agent beginning with the period

indicated on the new Form 8655. However, the prior reporting

agent is still an authorized reporting agent and retains any

previously granted disclosure authority for the periods prior to

the beginning period of the new reporting agent’s authorization

unless specifically revoked.

If the taxpayer wants to revoke an existing authorization, such

that the reporting agent would no longer be authorized to act or

receive information for previously authorized tax periods, send a

copy of the previously executed Form 8655 to the IRS at the

address under Where To File, above. Re-sign the copy of the

Form 8655 under the original signature. Write “REVOKE” across

the top of the form. If you do not have a copy of the

authorization you want to revoke, send a statement to the IRS.

The statement of revocation must indicate that the authority of

the reporting agent is revoked and must be signed by the

taxpayer. Also, list the name and address of each reporting

agent whose authority is revoked.

A reporting agent may terminate its authority by filing a

statement with the IRS, either on paper or using a delete

process. A reporting agent wanting to revoke its authority must

submit the request in writing. The statement must be signed by

the reporting agent (if filed on paper) and identify the name and

address of the taxpayer and authorization(s) from which the

reporting agent is withdrawing. For information on the delete

process, see Pub. 1474.

Form 8655 (Rev. 1-2024)

Who Must Sign

Electronic signature. For guidance on optional electronic

signature methods, including approved methods of

authentication and signature and additional items that must

appear on the Form 8655, see Pub. 1474, section 01.03.

Sole proprietorship. The individual owning the business.

Corporation (including a limited liability company (LLC) treated

as a corporation). Generally, Form 8655 can be signed by (a) an

officer having legal authority to bind the corporation, (b) any

person designated by the board of directors or other governing

body, (c) any officer or employee on written request by any

principal officer, and (d) any other person authorized to access

information under section 6103(e).

Partnership (including an LLC treated as a partnership) or an

unincorporated organization. Generally, Form 8655 can be

signed by any person who was a member of the partnership

during any part of the tax period covered by Form 8655.

Single member LLC treated as a disregarded entity. The

owner of the LLC.

Trust or estate. The fiduciary.

Privacy Act and Paperwork Reduction Act Notice. We ask for

the information on this form to carry out the Internal Revenue

laws of the United States. Our authority to request this

information is Internal Revenue Code sections 6011, 6061,

6109, and 6302 and the regulations thereunder. We use this

information to identify you and record your reporting agent

authorization. You are not required to authorize a reporting

agent to act on your behalf. However, if you choose to authorize

Page 3

a reporting agent, you are required to provide the information

requested, including your identification number. Failure to

provide all the information requested may prevent or delay

processing of your authorization; providing false or fraudulent

information may subject you to penalties.

Routine uses of this information include giving it to the

Department of Justice for civil and criminal litigation, and to

cities, states, the District of Columbia, and U.S. commonwealths

and possessions for use in administering their tax laws. We may

also disclose this information to other countries under a tax

treaty, to federal and state agencies to enforce federal nontax

criminal laws, or to federal law enforcement agencies and

intelligence agencies to combat terrorism.

You are not required to provide the information requested on

a form that is subject to the Paperwork Reduction Act unless

the form displays a valid OMB control number. Books or

records relating to a form or its instructions must be retained as

long as their contents may become material in the

administration of any Internal Revenue law.

The time needed to complete and file Form 8655 will vary

depending on individual circumstances. The estimated average

time is 1 hour, 7 minutes.

If you have comments concerning the accuracy of this time

estimate or suggestions for making Form 8655 simpler, we

would be happy to hear from you. You can send us comments

from www.irs.gov/FormComments. Or you can send your

comments to Internal Revenue Service, Tax Forms and

Publications Division, 1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send Form 8655 to this

address. Instead, see Where To File, earlier.