OMB control number

Employer/Payer Appointment of Agent (Form 2678)

OMB 1545-0748 ยท TREAS/IRS.

OMB 1545-0748

26 U.S.C. 3504 authorizes an employer to designate a fiduciary, agent, etc., to perform the same acts as required of employers for purposes of employment taxes. Form 2678 is used by an employer to notify the Director, Internal Revenue Service Center, of the appointment of an agent to pay wages on behalf of the employer. In addition, the completed form is an authorization to withhold and pay taxes via Form 941, Employer's Quarterly Federal Tax Return, for the employees involved.

The latest form for Employer/Payer Appointment of Agent (Form 2678) expires 2021-04-30 and is listed under ICR 201711-1545-023.

Latest Forms, Documents, and Supporting Material

All Historical Document Collections

Historical document collections
ReferenceFilingReceivedConcludedAction
202102-1545-010 Extension without change of a currently approved collection 2021-04-29 Approved without change
201711-1545-023 Extension without change of a currently approved collection 2018-03-21 Approved without change
201409-1545-024 Extension without change of a currently approved collection 2014-10-20 Approved without change
201109-1545-027 Extension without change of a currently approved collection 2011-11-16 Approved without change
201103-1545-016 No material or nonsubstantive change to a currently approved collection 2011-05-17 Approved with change
200806-1545-026 Extension without change of a currently approved collection 2008-09-25 Approved without change
200705-1545-039 No material or nonsubstantive change to a currently approved collection 2007-06-06 Approved without change
200507-1545-006 Extension without change of a currently approved collection 2005-07-01 Approved without change
200207-1545-011 Extension without change of a currently approved collection 2002-07-11 Approved without change
199907-1545-015 Extension without change of a currently approved collection 1999-07-30 Approved without change
199608-1545-006 Extension without change of a currently approved collection 1996-08-21 Approved without change
199310-1545-001 Revision of a currently approved collection 1993-10-18 Approved without change
199005-1545-010 Revision of a currently approved collection 1990-05-21 Approved without change
198706-1545-014 Extension without change of a currently approved collection 1987-06-17 Approved without change
198505-1545-006 Revision of a currently approved collection 1985-05-31 Approved without change
198304-1545-004 New collection (Request for a new OMB Control Number) 1983-04-08 Approved without change