8655 Reporting Agent Authorization

8655

Reporting Agent Authorization

Form
(Rev. October 2018)

Department of the Treasury
Internal Revenue Service

▶

OMB No. 1545-1058

Information about Form 8655 and its instructions is at www.irs.gov/Form8655.

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

10 Employer identification number (EIN)

Name (enter company name or name of business)

11

Address (number, street, and room or suite no.)
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, “2018/09” for third quarter of 2018). For annual returns, use “YYYY” format to indicate the year for which the authorization begins.
940

941

940-PR

941-PR

943-PR

944

945

1042

941-SS
CT-1

943

Authorization of Reporting Agent to Make Deposits and Payments (Caution: See Authorization Agreement)
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, “2018/08” for August 2018).

16

940
1041

941
1042

943
1120

944
CT-1

945
990-PF

720
990-T

Duplicate Notices to Reporting Agents
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 .
. . . . . . . . . . . . . . . . . . . . . . . . .

17

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. 10-2018)

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Form 8655 (Rev. 10-2018)

Instructions

Where To File

What’s New

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.

Fax number. The fax number for Form 8655 is changed to 855-214-7523.
When faxing Forms 8655, please send no more than 25 forms in a single
transmission. If possible, please send faxes directly from your computer
instead of from a fax machine.
Updated instructions for lines 15 and 16. The instructions for lines 15 and
16 have been clarified and now appear at the lines themselves. Please use
the “YYYY/MM” format instead of the “MM/YYYY” format.
Former line 17a removed. The authorization agreement at the bottom of the
form provides the disclosure authority previously covered by line 17a.
Increasing or decreasing authority. The instructions with regard to
increasing or decreasing authority have been clarified. See Authority Granted.
Termination and Revocation. The instructions have been updated to
distinguish between these terms and to explain the procedure for each. See
Terminating or Revoking an Authorization.

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/pub/irs-irbs/irb12-34.pdf. 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.gov). See Pub. 4169, Tax Professional
Guide to 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 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 the Electronic Federal Tax Payment System
(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,
(Form 941-X, 941-X(PR), 943-X, 944-X, 945-X, or CT-1X), or payment
voucher. For example, Form 8655 can be used to provide authorization for
Form 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 Forms 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.

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.

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.

Form 8655 (Rev. 10-2018)

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 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.

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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 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/formspubs. Click on
More Information and then click on Give us feedback. 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.