8655 Reporting Agent Authorization

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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)

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.

City or town, state, and ZIP code
6

7 Daytime telephone number

Contact person

8 Fax number

Reporting Agent
9
11

10 Employer identification number (EIN)

Name (enter company name or name of business)
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, “2024/09” for third quarter of 2024). For annual returns, use “YYYY” format to indicate the year for which
the authorization begins.
940
945

941

943

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

990-PF

940

941

943

944

945

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.

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.

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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.

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.

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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.

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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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

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.