Technical Specifications Guide For
Agency decision
Ask Donna
What actually matters in this document.
Text
Technical Specifications Guide For
Reporting Agent Authorization and
Federal Tax Depositors
Publication 1474 (Rev. 4-2026) Catalog Number 10821H Department of the Treasury Internal Revenue Service www.irs.gov
Table of Contents
Table of Contents......................................................................................................................2
Purpose.....................................................................................................................................1
Changes....................................................................................................................................1
Effective Date............................................................................................................................1
Section 01. Submission Of Reporting Agent Authorizations (RAAs)........................................1
Section 02. Submission Of RAAs For Federal Tax Deposits (FTDs) And Federal Tax Payments
(FTPs) .......................................................................................................................................7
Section 03. Additional Information............................................................................................7
Section 04. Conventions And Definitions.................................................................................8
Section 04.02 Definitions..........................................................................................................9
Section 05. Electronic File Specifications.................................................................................9
Exhibit 1: Form 8655, Reporting Agent Authorization............................................................ 11
Exhibit 2: Reporting Agent’s List............................................................................................14
Exhibit 3: Reporting Agent Record.........................................................................................15
Exhibit 4: Taxpayer Record.....................................................................................................16
Exhibit 5: End of File Trailer Record........................................................................................23
Purpose
The purpose of this publication is to provide instructions and technical specifications for the
preparation and submission of Form 8655, Reporting Agent Authorization, and Reporting Agent’s
List of clients/taxpayers for electronic filing. This publication includes the requirements for paper
submission of Reporting Agent’s List, file specifications, electronic record sequence order,
processing criteria, record layouts, and exhibits. This publication should be used in conjunction
with Revenue Procedure (Rev. Proc.) 2012-32, 2012-34 I.R.B. 267 (previously Rev. Proc. 2007-38,
2007-25 I.R.B. 1442). For more information on reporting agents, search IRS.gov for “reporting
agent technical fact sheet.”
Changes
Form 8655 was revised in January 2024. See Exhibit 1. Forms 940-PR, 941-PR, 941-SS and 943PR were removed from line 15. Taxpayer Record (Exhibit 4) has been updated to reflect these
changes.
Corrected employment tax returns Form 941-X, 943-X and Form 945-X can be electronically
filed.
Removed references to Secure Data Transfer (SDT) as a file transfer method. Secure Large File
Transfer Business 2 Business (SLFT B2B) is the only approved method for electronic submission
of Reporting Agent’s Lists.
Editorial changes have been made throughout this publication.
Effective Date
This publication is effective on the revision date printed on the cover leaf. All previous revisions
are obsoleted.
1
Section 01. Submission Of Reporting Agent Authorizations (RAAs)
Section 01.01
Reporting Agents must submit Reporting Agent’s Lists and accompanying Forms 8655
according to the specifications provided in this publication. Taxpayers use Form 8655 to give the
required Authorization for Reporting Agents to file/sign client/ taxpayer employment tax returns
and pay client/taxpayer tax according to the guidelines set forth in 2012-32, 2012-34 I.R.B. 267.
Reporting Agents must comply with requirements to file/sign certain client/taxpayer employment
tax returns and/or pay certain client/taxpayer tax electronically. For related information regarding
IRS’s e-file Program, refer to Publication 3112, IRS e-file Application and Participation, and Rev.
Proc. 2007-40, 2007-26 I.R.B. 1488. For related information regarding the Electronic Federal Tax
Payment System (EFTPS), refer to Publication 4169, Tax Professional Guide to Electronic Federal
Tax Payment System, Rev. Proc. 2012-33, 2012-34 I.R.B. 272, and Rev. Proc. 97-33, 1997-2
C.B. 371. Copies of these publications and revenue procedures are available on the Internet at
www.irs.gov or by calling (800) TAX-FORM ((800) 829-3676).
A new Authorization must be submitted to the Service for any increase or decrease in the
scope of the authority of a Reporting Agent to act on behalf of the taxpayer, but the preceding
Authorization regarding the taxpayer and the Reporting Agent shall remain in effect except as
modified by the new Authorization. A new Authorization must also be submitted to the Service
if a taxpayer appoints a new Reporting Agent. Receipt by the Service of an Authorization
designating a new Reporting Agent terminates the authority of the prior Reporting Agent for
all purposes for tax periods beginning on or after the effective date of the new Authorization.
An Authorization designating a new Reporting Agent also terminates the authority of the prior
Reporting Agent to receive duplicate copies of notices. For the tax periods beginning before the
effective date of the new Authorization, the prior Reporting Agent retains the authority specified
in the prior Authorization unless the taxpayer explicitly revokes the prior Authorization.
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 FTDs and FTPs are made timely. RA’s
are required to provide a written statement in this regard to each taxpayer when it enters into a
contract for services with the taxpayer and on at least a quarterly basis for as long as the RA
provides services to the taxpayer. See Section 5.05 of Rev. Proc. 2012-32, 2012-34 I.R.B. 267 for
more information.
Section 01.02
The initial Reporting Agent’s List and accompanying Forms 8655 must be submitted prior to or
at the same time as the Application to Participate in IRS e-file Program is submitted.
Section 01.03
The Reporting Agent’s List must be accompanied by the Forms 8655 signed by the taxpayer or
authorized representative (See Rev. Proc. 2012-32, 2012-34 I.R.B. 267). An image on compact
disc (CD), photocopy, or fax of the Forms 8655 is acceptable. Images provided on CD must be
in Tagged Image File format (.tif).
New RAAs must be submitted on Form 8655 with a revision date of May 2005 or later, or on an
approved substitute form as described in Publication 1167, General Rules and Specifications for
Substitute Forms and Schedules.
2
An Authorization on the latest revision of Form 8655 is not required to replace an Authorization
made on a prior revision, provided that:
1) The Authorization places no restriction on the medium for filing Forms 940, Employer’s Annual
Federal Unemployment (FUTA) Tax Return, or Forms 941, Employer’s Quarterly Federal Tax
Return, and
2) The RA advises its client that Forms 940/941 may be filed electronically, and provides the
client with the option of rejecting electronic filing as the medium for filing these forms. The RA
may use the most efficient and timely method of clearly providing this notification to a client.
A client’s rejection of electronic filing for Forms 940/941 must be submitted in writing to the
RA; and
3) The RA immediately removes any client from its electronic filing client base when the client
rejects having Forms 940/941 filed electronically.
Section 01.04
Reporting agents may secure electronic signatures on Form 8655 using the following guidance.
This is the currently the only guidance for electronic signatures on this form, and guidance for
electronic signatures for other forms may not be applied to Form 8655.
Generally, a Reporting Agent securing an e-Signature for Form 8655 must exercise due diligence
to ensure the taxpayer or their authorized representative is authorized to sign Form 8655 (as
specified in Section 6.02 of Rev. Rev. Proc. 2012-32, 2012- 34 I.R.B. 267 and in the General
Instructions for Form 8655) by authenticating the signor’s identity via one of the two approved
methods specified in 1) below. The Reporting Agent must also capture and record an electronic
signature of the taxpayer or their authorized representative using one of the two approved
methods for electronically signed Forms 8655 specified in 2) below. The saved version of the
e-signed Form 8655 must display evidence of the e-signature, as noted below.
1) There are currently two approved methods for Reporting Agents to authenticate the identity of
the person signing Form 8655:
a. An authorized representative of the Reporting Agent must visually inspect an official
state or federal government-issued photo identification document to authenticate the
identity of the taxpayer or authorized representative prior to their electronic signing
of the Authorization. This visual inspection of official state or federal governmentissued photo identification must occur in the physical presence of the taxpayer or
authorized representative in a Point of Sale (POS) environment. The Reporting Agent
must document and retain a record that this visual inspection of official state or federal
government- issued photo identification was completed at the time an e-Signature was
secured for Form 8655. Reporting Agents are not permitted to secure an electronic
signature for Form 8655 from the taxpayer or their authorized representatives in the
event that their identity cannot be verified via inspection of official state or federal
government-issued photo identification.
b. Alternately, for purposes of electronically signing Form 8655, the Reporting Agent
may contract with a third party provider offering commercial electronic signature
authentication services to verify the identity of the taxpayer or their authorized
3
representative. Such services must include a feature wherein some information known
only to the taxpayer or their authorized representative (e.g. name, address, and
truncated SSN of the taxpayer or their authorized representative) is obtained from the
taxpayer or their authorized representative in a secure environment and passed to
the third party provider for a return of a pass/fail identity authentication result to the
Reporting Agent. This third party authentication method may be utilized in either remote
or Point of Sale (POS) environments. The Reporting Agent must document and retain a
record that the third party authentication process yielded a “pass” result at the time an
e-Signature was secured for Form 8655. Optionally, Reporting Agents may adopt more
rigorous third party authentication protocols such as utilizing commercial authentication
services posing multiple Knowledge Based Authentication (KBA) questions for
response by the taxpayer or their authorized representative in a real time environment.
A Reporting Agent adopting a more rigorous third party authentication protocol must
document and retain a record that the third party authentication process yielded a
“pass” result at the time an e-Signature was secured for Form 8655. Reporting Agents
are not permitted to secure an electronic signature for Form 8655 from the taxpayer or
their authorized representatives in the event that the third party provider returns a “fail”
result to the Reporting Agent.
2) After verifying the identity of the taxpayer or their authorized representative as specified
above, a Reporting Agent may secure an electronic signature by means (only) of one of the
following two approved methods for e-Signatures on Form 8655:
a. The Reporting Agent may secure and record an electronic signature by capturing the
signature of a taxpayer or authorized representative for the purpose of signing Form
8655 on an electronic stylus device in a Point of Sale (POS) environment (only). The
taxpayer or authorized representative must be informed that they are electronically
signing the Authorization. The saved version of the e-signed Form 8655 must display an
image of the captured e-signature.
b. The Reporting Agent may secure an electronic signature for the purpose of signing Form
8655 by presenting the taxpayer or authorized representative the option on an electronic
device (computer, tablet, etc.) to select a checkbox agreeing that by doing so they are
electronically signing Form 8655. This checkbox must be selectable by the taxpayer
or their authorized representative; it cannot be pre-populated on the electronic device
being utilized to secure the electronic signature of the taxpayer or their authorized
representative. The taxpayer or authorized representative must be informed via language
incorporated within the checkbox option itself or in close proximity (immediately
preceding, directly next to, or immediately succeeding) to the check box item that by
selecting the checkbox they are electronically signing the Authorization. In addition to
recording the selection of the checkbox, the Reporting Agent must capture and record
the date and time of the signature event and the IP address of the electronic device on
which the electronic signature was captured. This electronic signature method for Form
8655 may be utilized in either a remote environment through a secure portal or in a Point
of Sale (POS) environment. The saved version of the e-signed Form 8655 must display
the date and time of the signature event and the IP address of the electronic device on
which the electronic signature was captured.
4
Optionally, in addition to capturing the electronic signature event data described above, the
Reporting Agent may choose to capture and record additional electronic data elements such as
a signature facsimile created by a mouse device, a signature facsimile created by means of a
generated font, a voice recording, etc. However, it is not permissible to substitute any optionally
captured additional data elements for one of the two approved identity authentication methods
for electronically signed Forms 8655 described above or in lieu of obtaining the agreement of
the taxpayer or their authorized representative to electronically sign Form 8655 via the checkbox
methodology described here.
Reporting Agents that adopt e-Signature methodologies discussed above are required to follow
all other requirements for Authorizations, including but not limited to submitting Forms 8655 to
the Internal Revenue Service as discussed in Section 01.03 of this publication and retaining a
copy or reproducible image of each Form 8655 as discussed in Section 03.01 of this publication.
Each submitted and retained e-signed Form 8655 must display evidence, as described above, of
the e-signature; failure to include this required information may result in rejection of Form 8655.
However, Reporting Agents that adopt e-Signature methodologies discussed above and who
are required to file Reporting Agent’s Lists electronically (exceeds the 100-per-week submission
threshold described in Section 01.06 of this publication and in Rev. Proc. 2012-32, 2012-34 I.R.B.
267) will not be required to submit copies of such Authorizations when submitting the Reporting
Agent’s List.
Section 01.05
The IRS will accept and process to the Reporting Agents File (RAF) Authorizations for electronic
signature/submission of Forms 940, 941, 943, 944, 945 and amended or successor forms
including Form 941-X, Form 943-X and Form 945-X.
The IRS will also accept and process to the RAF Authorizations for signing and filing on paper
Forma 940-PR, Planilla Para La Declaración Anual Del Patrono–La Contribución Federal Para El
Desempleo (FUTA), Forma 941-PR, Planilla Para La Declaración Federal Trimestral Del Patrono–
La Contribución Federal Al Seguro Social Y Al Seguro Medicare, Form 941-SS, Employer’s
Quarterly Federal TaxReturn, Form 943, Employer’s Annual Federal Tax Return for Agricultural
Employees, Forma 943-PR, Planilla Para La Declaración Anual De La Contribución Federal Del
Patrono De Empleados Agricolas, Form 944, Forma 944(SP), Declaración Federal Anual de
Impuestos del Patrono o Empleador, Form 945, Annual Return of Withheld Federal Income Tax,
Form 1042, Annual Withholding Tax Return for U.S. Source Income of Federal Income Tax, Form
CT-1, Employer’s Annual Railroad Retirement Tax Return, and any amended or successor forms
including Form 941-X, Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund,
Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or
Claim for Refund, Form 944-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim
for Refund, Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for
Refund, and Form CT-1 X, Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim
for Refund.
The IRS will accept and process Authorizations for submissions of Federal Tax Deposits (FTDs)
and Federal Tax Payments (FTPs) for Forms 940, 941, 940, 941, 943, 944, 945 and amended or
successor forms including Form 941-X, Form 943-X and Form 945-X
The IRS will accept and process Authorizations for disclosure of confidential taxpayer
5
information corresponding to the forms authorized for signing, filing, and/or making payments.
The IRS will also accept and process Authorizations for disclosure of confidential taxpayer
information to assist in responding to certain IRS notices relating to the Form W-2 and/or Form
1099 series information returns, and/or the Form 3921 or Form 3922 information returns. The
authority for the Form W-2 series is limited to years 2004 and subsequent. The authority for the
Form 1099 series is limited to years 2006 and subsequent. The authority for the Form 3921 or
Form 3922 information returns is limited to years 2010 and subsequent.
Section 01.06
There are two methods of submitting the Reporting Agent’s List: electronically or on paper. If
the number of client/taxpayer submissions exceeds 100 per week, the Reporting Agent’s List is
required to be filed electronically. Effective December 2025, the IRS finalized its transition from
Secure Data Transfer (SDT) service used for file transfers with external trading partners (ETP) to
the new service, Secure Large File Transfer Business 2 Business (SLFT B2B). SLFT B2B is the
only approved method for electronic submission of Reporting Agent’s Lists. Use of the SLFT
B2B system requires the purchase of an electronic identity authentication certificate from a
designated third party. At this time, the IRS is unable to support optional use of the SLFT B2B
system for submission of Reporting Agent’s Lists by Reporting Agents that are not otherwise
required to file electronically (exceeds the 100 per week submission threshold described above
and in Rev. Proc. 2012-32, 2012-34 I.R.B. 267). This is true even if a Reporting Agent is approved
for use of SLFT B2B for submission of electronic files for other purposes. This publication will be
updated if it is later determined that the IRS can support optional use of the SLFT B2B system
for the purpose of submitting Reporting Agent’s Lists.
Section 01.07
Reporting Agent’s Lists submitted electronically must be submitted in accordance with the
specifications in Sections 04 and 05 of this publication.
Section 01.08
Reporting Agent’s Lists on paper must be submitted using the format indicated in Exhibit 2 of
this publication or instructions in Rev. Proc. 2012-33 for Batch Filers and Bulk Filers. Reporting
Agent’s Lists and Forms 8655 must be submitted in ascending numerical order by Employer
Identification Number (EIN).
Section 01.09
The IRS will validate the information on the Reporting Agent’s List and the associated RAAs. If
the Reporting Agent’s List was submitted electronically, the IRS will return electronic add/error
lists. If the Reporting Agent’s List was submitted on paper, the IRS will return the paper listing
reflecting add/error status. The validated Reporting Agent’s List will include the Name Control for
each employer.
Section 01.10
The following items must be included in the Reporting Agent’s List. An example of the Reporting
Agent’s List is provided in Exhibit 2.
6
1. Name and Address of RA
2. RA’s Employer Identification Number (EIN)
3. List Type - either Additions or Deletions. Separate lists must be prepared for additions and
deletions.
4. Name of RA’s Contact Person
5. Phone Number of RA’s Contact Person
6. Client Account Number – this is an optional field for benefit of RAs.
7. Taxpayer’s Employer Identification Number (EIN)
8. Name Control – leave blank. This will be entered by IRS during processing.
9. Name and Address of taxpayer - this should match the name on IRS records. For a sole
proprietor, enter the owner’s name.
Section 01.11
If the RA wishes to add or delete clients/taxpayers from its authorized list, the format for both
the electronic file and the paper Reporting Agent’s List is the same as for the initial listing
submission, except the list or file type is designated as “delete.”
Section 01.12
The RA should notify the IRS when the RA determines that it will no longer be filing tax returns
or making FTD/FTP submissions for a taxpayer. This is accomplished by submitting a Reporting
Agent’s List, type “delete,” either electronically or on paper.
Section 01.13
Paper Forms 8655 and Reporting Agent’s Lists must be sent to the full address shown below to
ensure proper delivery for submissions of RAAs:
Form 8655 and Paper Reporting Agent’s Lists Delivery:
Internal Revenue Service
Accounts Management Service Center
MS 6748; RAF Team
1973 N. Rulon White Blvd. Ogden, UT 84404
Forms 8655 and paper Reporting Agent Lists may also be faxed to the RAF Team at
855-214-7523.
Section 02. Submission Of RAAs For Federal Tax Deposits (FTDs) And Federal
Tax Payments (FTPs)
Section 02.01
The IRS will accept and process Authorizations for submissions of Federal Tax Deposits (FTDs)
and Federal Tax Payments (FTPs) for Forms 940, 941, 943, 944, 945, 720, 1041, 1042, 1120, CT-1,
990-PF and 990-T. A Reporting Agent must make FTDs and submit FTD information via EFTPS
or the Federal Tax Application (FTA).
7
Section 02.02
These Authorizations will be used to verify the authority given by the taxpayer to an RA to make
FTDs/FTPs on the taxpayer’s behalf.
Section 03. Additional Information
Section 03.01
RAs must keep a copy or reproducible image of each completed, original Form 8655,
designating that Reporting Agent as an agent for a taxpayer, at the RA’s principal place of
business and make it available for examination by the IRS until the period of limitations for
assessment of tax for the last return filed pursuant to the Authorization expires.
Questions regarding this publication should be addressed to the RAF Team at the address
shown in Section 01.12 above. This publication may be downloaded or printed from the Internet
at www.irs.gov.
Information concerning the Electronic Federal Tax Payment System (EFTPS) may be obtained by
calling EFTPS Customer Service at (800) 555-4477. For information or questions regarding the
IRS e-File Program, call the e-Help Desk at (866) 255-0654.
Section 04. Conventions And Definitions
Section 04-01 Conventions
1) RAs submitting their initial, add or delete lists electronically must conform to the ASCII
character set.
2) RAs that submit their initial, add or delete lists electronically via SLFT B2B must conform to
the following file naming conventions:
Example: aaaRAF5001###YYYYJJJ.txt
File Name Element
aaa
8
Entry and/or Definition
The initial characters of the file name must be the 3 or 4
character Reporting Agent’s SLFT B2B Account Name.
RAF5001
The literal “RAF5001” identifies the project and must follow
the Reporting Agent’s SLFT B2B Account Name.
###
This element must follow the literal “RAF5001” and specifies
the sequence number, in ascending order beginning with
“001”, of the transmission made by the Reporting Agent on a
particular day. For example, if the Reporting Agent submits
three files on a particular day, the first file would contain
the sequence number element “001”, the second file would
contain “002” for this element, and the third file name would
contain “003” for this element,
YYYY
The current calendar year,
JJJ
The current Julian date.
File Name Element
Entry and/or Definition
.txt
Each electronic file name must include the file name
extension “.txt” in order to pass firewall restrictions.
Section 04.02 Definitions
Element
Description
ASCII
American Standard Code for Information Interchange
Blocked Records Two or more records grouped together.
Blocking Factors
The number of records grouped together to form a block.
b Denotes a blank position.
EIN
Employer Identification Number.
File
A file consists of all records submitted by an RA
FTD
Federal Tax Deposit
Julian Date
The number of the day of the year (1-365, or 1-366 for leap
years
RA
Reporting Agent
RAA
Reporting Agent Authorization
Record
A group of related fields of information treated as a unit.
Reporting Agent
A Reporting Agent is an accounting service, franchiser,
bank, service bureau, or other entity authorized to perform
payroll services for other businesses.
Reporting Agent List
A Reporting Agent’s List identifies taxpayers for whom an
RA will perform authorized payroll services.
Special Character
Any character that is not a numeral, letter or blank.
Taxpayer
Person or organization liable for the filing of returns and
payment of tax. The taxpayer will be held responsible for the
completeness, accuracy and timely submission of all returns
they are required to file and payments they are required to
submit.
YYYYMM
YYYY = Four digit year; MM = ending month of the tax
period (01-12). Examples: first quarter 2025 returns =
202503; fourth quarter 2025 returns = 202512; calendar year
2025 returns = 202512.
YYYYDDD
YYYY = Four digit year; DDD = Julian Date. Examples:
January 1, 2025 = 2025001; February 21, 2025 = 202552.
Section 05. Electronic File Specifications
Section 05.01
An acceptable electronic file will contain the following:
Reporting Agent Record
9
Taxpayer Record(s) - one for each Authorization submitted
End of File Trailer Record
Section 05.02 Record Length
The electronic file records prescribed in the specifications must be blocked at one record per
block (400 character positions).
Section 05.03 Data
Only character data may be used. Numeric fields must be right justified with remaining unused
positions zero filled. The only special characters permitted in the name lines of the Reporting
Agent “RA” Record and Taxpayer “TP” Record(s) are “-” and “&”. Special characters in the
street address fields are limited to “-”, “&”, “%” or “/”. Otherwise, characters must be numeric or
alphabetic. All numeric data should be in unsigned ASCII characters (no binary data).
Section 05.04 Reporting Agent Record
The Reporting Agent Record identifies the RA that submits the RAAs and electronic file (see
Exhibit 3). The Reporting Agent Record must immediately precede the first Taxpayer Record
reported.
Section 05.05 Client/Taxpayer Records
Taxpayer Records contain information for each authorization contained in the file being
submitted by the RA (see Exhibit 4). The number of Taxpayer Records appearing in the file
should correspond to the number of RAAs being submitted. All Taxpayer Records in the file
must be in ascending numerical order by EIN in the same manner required for paper listings.
All records will be blocked individually with no other records in the block. Records should have
a blocking factor for which blocks will not exceed 400 character positions. All records must be
fixed length. Fields identified as indicators should always carry a value if the field is applicable.
Other fields must be left justified and blank filled on right. Also, blank fill all non-significant fields.
Section 05.06 End Of File Trailer Record
This record contains a count of all Taxpayer Records contained in the file (see Exhibit 5). The
Trailer Record must be the last record in the electronic file.
10
Exhibit 1: Form 8655, 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.
11
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.
12
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
13
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.
Exhibit 2: Reporting Agent’s List
Reporting Agent’s List
Date of List
Reporting Agent’s Name________________________________________________________________
Reporting Agent’s Street Address________________________________________________________
Reporting Agent’s City, State, ZIP________________________________________________________
Reporting Agent’s Employer Identification Number_________________________________________
List Type (Additions or Deletions)________________________________________________________
Name of Reporting Agent’s Contact Person_______________________________________________
Phone Number of Reporting Agent’s Contact Person______________________________________
Client Account
Number (optional)
Employer
Identification Number
Name Control (IRS
Supplied)
Taxpayer Name and
Address
10035
*12-00000XX
Taxpayer One 1 First St
Firsttown, NY 10001
10037
*32-0000XXX
Taxpayer Two 2 Second St
Secondtown, NY 20002
12345
*52-000XXXX
Taxpayer Three 3 Third St
Thirdtown, NY 30003
* Employer Identification Numbers must be listed in ascending numerical order.
NOTE: The items listed under Client Account Number, Employer Identification Number, Name
Control, and Taxpayer Name and Address are fictitious examples. The actual information for the
taxpayer’s Forms 8655 being submitted with the Reporting Agent’s List should be entered. Only
one copy of the Reporting Agent’s List should be submitted, along with the Forms 8655, to the
mailing address listed in Section 01.13 above.
14
Exhibit 3: Reporting Agent Record
This record must precede the first Taxpayer Record reported in the electronic file.
Record Position
Element Name
Entry and/or Definition
1-2
Record Type
Enter “RA” to indicate Reporting Agent header
record.
3-4
RA ID Number
Enter the two digit number assigned by IRS
for RAs with FTD/FTP Authorization. If none
assigned, enter blanks.
5-13
RA EIN
Enter nine digit EIN of RA. Do not include hyphen
14-48
RA Name
Enter first name line of RA. Valid characters are
A-Z, 0-9, “-”, “&” and one blank between each
word. Invalid characters are the comma, period,
number sign, apostrophe and multiple blanks.
Left justify and blank fill.
49-83
RA Second Name Line
Enter second name line of RA, if desired (for
Doing Business As (DBA) or Trading as (TA)).
Valid characters are A-Z, 0-9, “-”, “&” and one
blank between each word. Invalid characters are
the comma, period, number sign, apostrophe
and multiple blanks. Left justify and blank fill.
84-118
RA Street Address
Enter street address of RA. Valid characters are
A-Z, 0-9, “-”, “&”, “%”, “/” and one blank between
each word. Invalid characters are the period,
number sign, apostrophe and multiple blanks.
Left justify and blank fill.
119-138
RA City
Enter city of RA. Valid characters are A-Z, 0-9,
“-” and one blank. Left justify and blank fill.
139-140
RA State Code
Enter state code of RA.
141-149
RA Zip Code
Enter zip code of RA.
150-159
RA Phone Number
Enter ten digit primary contact phone number for
RA. Do not include hyphens.
160-195
RA Contact Point
Enter name of primary contact for RA.
196-400
Reserved
Enter blanks.
15
Exhibit 4: Taxpayer Record
A Taxpayer Record is required for each Form 8655 being submitted.
Record Position
Element Name
Entry and/or Definition
1-2
Taxpayer Record Type
Enter “TP” to indicate a Taxpayer Record.
3-11
Taxpayer EIN
Enter the 9 digit EIN of the taxpayer. Do not enter
hyphens. The list must be in ascending numerical
order
12-46
Taxpayer Name
Enter name of taxpayer. Valid characters are
A-Z, 0-9, “-”, “&” and one blank between each
word. Invalid characters are the comma, period,
number sign, apostrophe and multiple blanks.
Left justify and blank fill.
47-50
Taxpayer Name Control
Enter name control of taxpayer as provided by
IRS. Enter only in delete fi es.
51-85
Taxpayer Street Address
Enter street address of taxpayer. Valid characters
are A-Z, 0-9, “-”, “&”, “%”, “/” and one blank
between each word. Invalid characters are the
period, number sign, apostrophe and multiple
blanks. Foreign Address: Enter street address,
including province and mailing code. For
example, Champs Elysee 75307 Paris. Left justify
and blank fill.
86-105
Taxpayer City
Enter city of taxpayer. Valid characters are A-Z,
0-9, “-” and one blank. Foreign Address: Enter
name of country. Left justify and blank fill.
106-107
Taxpayer State Code
Enter state code of taxpayer. Foreign Address:
Enter “.”.
108-116
Taxpayer Zip Code
Enter zip code of taxpayer. Foreign Address:
Blank fill.
117-126
Client Account Number
Enter client account number if desired. Left
justify and blank fill. Field may be left blank if
desired.
127
Disclosure Indicator
Always enter “N”. An RAA that allows filing
of returns and making payments also allows
disclosure of information to the RA.
128
Notice Indicator
Enter “N” if authorized to receive copies of
taxpayer’s notices. If not, blank fill.
129-132
W2 Year
Enter the beginning year in YYYY format if RAA
contains an authorization for Form W-2 series
information returns. If not, blank fill. W2 Year
cannot be earlier than 2004. Enter the ending
year in YYYY format to terminate the RAA.
133-136
1099 Year
Enter the beginning year in YYYY format if RAA
contains an authorization for Form 1099 series
information returns. If not, blank fill. 1099 Year
cannot be earlier than 2006. Enter the ending
year in YYYY format to terminate the RAA.
16
Record Position
Element Name
Entry and/or Definition
137
940 Indicator
Enter “Y” if RAA contains authorization for filing
Form 940 returns. If not, blank fill.
138-143
940 Tax Period
Enter the beginning year in YYYY12 format if
RAA is for Form 940 returns. Enter year of last
return to be signed/filed by RA in YYYY12 format
if RAA is being terminated. Leave blank if 940
Indicator is blank.
144
940 Action Code
Enter “A” if RAA for Form 940 returns is being
submitted. Enter “D” if RAA is being terminated.
Leave blank if 940 Indicator is blank.
145
941 Indicator
Enter “Y” if RAA contains authorization for filing
Form 941 returns. If not, blank fill.
146-151
941 Tax Period
Enter the beginning period in YYYYMM format
(MM must be 03, 06, 09, or 12) if RAA is for Form
941 returns. Enter period of last return to be
signed/filed by RA in YYYYMM format if RAA is
being terminated. Leave blank if 941 Indicator is
blank.
152
941 Action Code
Enter “A” if RAA for Form 941 returns is being
submitted. Enter “D” if RAA is being terminated.
Leave blank if 941 Indicator is blank.
153
940 FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms 940.
If not, blank fill.
154-159
940 FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
940. Enter the last period for which RA is to make
FTDs/FTPs in YYYYMM format if RAA is being
terminated. Leave blank if 940 FTD Indicator is
blank.
160
940 FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms 940 is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if 940 FTD Indicator is blank.
161
941 FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms 941.
If not, blank fill.
162-167
941 FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) if RAA is for FTDs/FTPs for
Forms 941. Enter the last period for which RA
is to make FTDs/ FTPs in YYYYMM format if
RAA is being terminated. Leave blank if 941 FTD
Indicator is blank.
168
941 FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms 941 is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if 941 FTD Indicator is blank.
169
943 FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms 943.
If not, blank fill.
170-175
943 FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
943. Enter the last period for which RA is to
make FTDs/FTPs in YYYYMM format if RAA
is being terminated. Leave blank if 943 FTD
Indicator is blank.
17
Record Position
Element Name
Entry and/or Definition
176
943 FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms 943 is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if 943 FTD Indicator is blank.
177
944 FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms 944.
If not, blank fill.
178-183
944 FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
944. Enter the last period for which RA is to make
FTDs/FTPs in YYYYMM format if RAA is being
terminated. Leave blank if 944 FTD Indicator is
blank.
184
944 FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms 944 is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if 944 FTD Indicator is blank.
185
945 FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms 945.
If not, blank fill
186-191
945 FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
945. Enter the last period for which RA is to make
FTDs/FTPs in YYYYMM format if RAA is being
terminated. Leave blank if 945 FTD Indicator is
blank.
192
945 FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms 945 is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if 945 FTD Indicator is blank
193
720 FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms 720.
If not, blank fill.
194-199
720 FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
720. Enter the last period for which RA is to make
FTDs/FTPs in YYYYMM format if RAA is being
terminated. Leave blank if 720 FTD Indicator is
blank.
200
720 FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms 720 is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if 720 FTD Indicator is blank.
201
1042 FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms
1042. If not, blank fill.
202-207
1042 FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
1042. Enter the last period for which RA is to
make FTDs/FTPs in YYYYMM format if RAA
is being terminated. Leave blank if 1042 FTD
Indicator is blank.
208
1042 FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms 1042 is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if 1042 FTD Indicator is blank.
18
Record Position
Element Name
Entry and/or Definition
209
1120 FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms1120.
If not, blank fill.
210-215
1120 FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
1120. Enter the last period for which RA is to
make FTDs/FTPs in YYYYMM format if RAA
is being terminated. Leave blank if 1120 FTD
Indicator is blank.
216
1120 FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms 1120 is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if 1120 FTD Indicator is blank.
217
1041 FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms
1041. If not, blank fill.
218-223
1041 FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
1041. Enter the last period for which RA is to
make FTDs/FTPs in YYYYMM format if RAA
is being terminated. Leave blank if 1041 FTD
Indicator is blank.
224
1041 FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms 1041 is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if 1041 FTD Indicator is blank.
225
CT-1 FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms
CT-1. If not, blank fill.
226-231
CT-1 FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
CT-1. Enter the last period for which RA is to
make FTDs/FTPs in YYYYMM format if RAA
is being terminated. Leave blank if CT-1 FTD
Indicator is blank.
232
CT-1 FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms CT-1 is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if CT-1 FTD Indicator is blank.
233
944SS Indicator
Enter “Y” if RAA contains authorization for filing
Form 944-SS returns (not valid for years after
2011). If not, blank fill.
234-239
944SS Tax Period
Enter the beginning year in YYYY12 format if
RAA is for Form 944-SS returns (not valid for
years after 2011). Enter year of last return to be
signed/filed by RA in YYYY12 format if RAA is
being terminated. Leave blank if 944SS Indicator
is blank.
240
944SS Action Code
Enter “A” if RAA for Form 944-SS returns is being
submitted (not valid for years after 2011). Enter
“D” if RAA is being terminated. Leave blank if
944SS Indicator is blank.
241
990T FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms 990T. If not, blank fill.
19
Record Position
Element Name
Entry and/or Definition
242-247
990T FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
990-T. Enter the last period for which RA is to
make FTDs/ FTPs in YYYYMM format if RAA
is being terminated. Leave blank if 990T FTD
Indicator is blank.
248
990T FTD Action Code
Enter “A” if RAA containing an authorization for
FTDs/ FTPs for Forms 990-T is being submitted.
Enter “D” if RAA is being terminated. Leave blank
if 990T FTD Indicator is blank.
249
990PF FTD Indicator
Enter “Y” if RAA is for FTDs/FTPs for Forms 990PF. If not, blank fill.
250-255
990PF FTD Tax Period
Enter the beginning period in YYYYMM format
(MM must be 01-12) for FTDs/ FTPs for Forms
990-PF. Enter the last period for which RA is to
make FTDs/ FTPs in YYYYMM format if RAA
is being terminated. Leave blank if 990PF FTD
Indicator is blank.
256
990PF FTD Action Code
Enter “A” if RAA containing an authorization
for FTDs/ FTPs for Forms 990-PF is being
submitted. Enter “D” if RAA is being terminated.
Leave blank if 990PF FTD Indicator is blank.
257
940PR Indicator
Enter “Y” if RAA contains authorization for filing
Form 940-PR returns (not valid for years after
2022). If not, blank fill.
258-263
940PR Tax Period
Enter the beginning year in YYYY12 format if
RAA is for Form 940-PR returns (not valid for
years after 2022). Enter year of last return to be
signed/filed by RA in YYYY12 format if RAA is
being terminated. Leave blank if 940PR Indicator
is blank.
264
940PR Action Code
Enter “A” if RAA for Form 940-PR returns is being
submitted (not valid for years after 2022). Enter
“D” if RAA is being terminated. Leave blank if
940PR Indicator is blank.
265
941PR Indicator
Enter “Y” if RAA contains authorization for filing
Form 941-PR returns (not valid for years after
2023). If not, blank fill.
266-271
941PR Tax Period
Enter the beginning period in YYYYMM format
(MM must be 03, 06, 09, or 12) if RAA is for
Form 941-PR returns (not valid for years after
2023). Enter period of last return to be signed/
filed by RA in YYYYMM format if RAA is being
terminated. Leave blank if 941PR Indicator is
blank.
272
941PR Action Code
Enter “A” if RAA for Form 941-PR returns is being
submitted. Enter “D” if RAA is being terminated
(not valid for years after 2023). Leave blank if
941PR Indicator is blank.
273
943 Indicator
Enter “Y” if RAA contains authorization for filing
Form 943 returns. If not, blank fill.
20
Record Position
Element Name
Entry and/or Definition
274-279
943 Tax Period
Enter the beginning year in YYYY12 format if
RAA is for Form 943 returns. Enter year of last
return to be signed/filed by RA in YYYY12 format
if RAA is being terminated. Leave blank if 943
Indicator is blank.
280
943 Action Code
Enter “A” if RAA for Form 943 returns is being
submitted. Enter “D” if RAA is being terminated.
Leave blank if 943 Indicator is blank.
281
944 Indicator
Enter “Y” if RAA contains authorization for filing
Form 944 returns. If not, blank fill.
282-287
944 Tax Period
Enter the beginning year in YYYY12 format if
RAA is for Form 944 returns. Enter year of last
return to be signed/filed by RA in YYYY12 format
if RAA is being terminated. Leave blank if 944
Indicator is blank.
288
944 Action Code
Enter “A” if RAA for Form 944 returns is being
submitted. Enter “D” if RAA is being terminated.
Leave blank if 944 Indicator is blank.
289
945 Indicator
Enter “Y” if RAA contains authorization for filing
Form 945 returns. If not, blank fill.
290-295
945 Tax Period
Enter the beginning year in YYYY12 format if
RAA is for Form 945 returns. Enter year of last
return to be signed/filed by RA in YYYY12 format
if RAA is being terminated. Leave blank if 945
Indicator is blank.
296
945 Action Code
Enter “A” if RAA for Form 945 returns is being
submitted. Enter “D” if RAA is being terminated.
Leave blank if 945 Indicator is blank.
297
943PR Indicator
Enter “Y” if RAA contains authorization for filing
Form 943-PR returns (not valid for years after
2022). If not, blank fill.
298-303
943PR Tax Period
Enter the beginning year in YYYY12 format if
Enter the beginning year in YYYY12 format if
RAA is for Form 943-PR returns (not valid for
years after 2022). Enter year of last return to be
signed/filed by RA in YYYY12 format if RAA is
being terminated. Leave blank if 943PR Indicator
is blank.
304
943PR Action Code
Enter “A” if RAA for Form 943-PR returns is being
submitted (not valid for years after 2022). Enter
“D” if RAA is being terminated. Leave blank if
943PR Indicator is blank.
305
944PR Indicator
Enter “Y” if RAA contains authorization for filing
Form 944-PR returns (not valid for years after
2011). If not, blank fill.
306-311
944PR Tax Period
Enter the beginning year in YYYY12format if RAA
is for Form 944-PR returns (not valid for years
after 2011). Enter year of last return to be signed/
filed by RA in YYYY12 format if RAA is being
terminated. Leave blank if 944PR Indicator is
blank.
21
Record Position
Element Name
Entry and/or Definition
312
944PR Action Code
Enter “A” if RAA for Form 944-PR returns is being
submitted (not valid for years after 2011). Enter
“D” if RAA is being terminated. Leave blank if
944PR Indicator is blank.
313
941SS Indicator
Enter “Y” if RAA contains authorization for filing
Form 941-SS returns (not valid for years after
2023). If not, blank fill.
314-319
941SS Tax Period
Enter the beginning period in YYYYMM format
(MM must be 03, 06, 09, or 12) if RAA is for
Form 941-SS returns (not valid for years after
2023). Enter period of last return to be signed/
filed by RA in YYYYMM format if RAA is being
terminated. Leave blank if 941SS Indicator is
blank.
320
941SS Action Code
Enter “A” if RAA for Form 941-SS returns is being
submitted (not valid for years after 2023). Enter
“D” if RAA is being terminated. Leave blank if
944SS Indicator is blank.
321
CT-1 Indicator
Enter “Y” if RAA contains authorization for filing
Form CT-1 returns. If not, blank fill.
322-327
CT-1 Tax Period
Enter the beginning year in YYYY12 format if
RAA is for Form CT-1 returns. Enter year of last
return to be signed/filed by RA in YYYY12 format
if RAA is being terminated. Leave blank if CT-1
Indicator is blank.
328
CT-1Action Code
Enter “A” if RAA for Form CT-1 returns is being
submitted. Enter “D” if RAA is being terminated.
Leave blank if CT-1 Indicator is blank.
329
1042 Indicator
Enter “Y” if RAA contains authorization for filing
Form 1042 returns. If not, blank fill.
330-335
1042 Tax Period
Enter the beginning year in YYYY12 format if
RAA is for Form 1042 returns. Enter year of last
return to be signed/filed by RA in YYYY12 format
if RAA is being terminated. Leave blank if 1042
Indicator is blank.
336
1042 Action Code
Enter “A” if RAA for Form 1042 returns is being
submitted. Enter “D” if RAA is being terminated.
Leave blank if 1042 Indicator is blank.
337-340
3921/3922 Year
Enter the beginning year in YYYY format if
RAA contains an authorization for Form 3921
and 3922 information returns. If not, blank
fill. 3921/3922 year cannot be earlier than
2010. Enter the ending year in YYYY format to
terminate the RAA.
341-400
Reserved for future use
Enter blanks.
22
Exhibit 5: End of File Trailer Record
This record type must be the last record in the RAs electronic file.
Record Position
Element Name
Entry and/or Definition
1
Record Type
Enter “E.”
2-7
# of TP Records
Enter the sum of TP Records you are reporting
in the file. Zero fill to the left. Use numeric
characters without a sign representation.
8-400
Reserved
Enter blanks.
23
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.