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Form 8655 Reporting Agent Authorization
(Rev. January 2024) OMB No. 1545-1058
Department of the Treasury Go to www.irs.gov/Form8655 for instructions and the latest information.
Internal Revenue Service
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 Contact person 7 Daytime telephone number 8 Fax number

Reporting Agent
9 Name (enter company name or name of business) 10 Employer identification number (EIN)

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

City or town, state, and ZIP code

12 Contact person 13 Daytime telephone number 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.
940 941 943 944
945 1042 CT-1

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
18 a 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.
I certify I have the authority to execute this form and authorize disclosure of otherwise confidential information on behalf of the taxpayer.
Sign
Here
Signature of taxpayer Title Date
For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 10241T Form 8655 (Rev. 1-2024)

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Form 8655 (Rev. 1-2024) Page 2
Instructions Disclosure authority is effective upon signature of taxpayer
and IRS receipt of Form 8655. Any authority granted on Form
What’s New 8655 does not revoke and has no effect on any authority
granted on Form 2848 or 8821, or any third-party designee
Forms 940-PR, 941-PR, 941-SS, 943-PR removed from line checkbox authority.
15. Beginning with filings for tax year 2023, former filers of Form To increase the authority granted to a reporting agent by a
940-PR will instead file Form 940. These filers will also have the Form 8655 already in effect, submit another signed Form 8655,
option to file the new Spanish language Form 940 (sp). The new completing lines 1–14 and any line on which you want to add
Form 943 (sp) will also similarly replace Form 943-PR which is authority. To decrease the authority granted to a reporting agent
being discontinued along with Form 940-PR. Beginning with by a Form 8655 already in effect, send a signed, written request
filings for the first quarter of 2024, former filers of Form to the address under Where To File. The preceding authorization
941-SS will instead file Form 941, which will be adapted for the remains in effect except as modified by the new one.
use of those filers beginning with the revision of Form 941
issued in and for the first quarter of 2024. These filers will also Where To File
have the option to file the new Spanish language Form 941 (sp).
The new Form 941 (sp) will also similarly replace Form 941-PR Send Form 8655 to:
which is being discontinued along with Form 941-SS. Forms Internal Revenue Service
940 (sp), 941 (sp), and 943 (sp) will be usable by any employer Accounts Management Service Center
that prefers their form in Spanish, whether they are located in MS 6748 RAF Team
the United States, Puerto Rico, or one of the other territories. 1973 North Rulon White Blvd.
Ogden, UT 84404
Purpose of Form
You can fax Form 8655 to the IRS. The number is
Use Form 8655 to authorize a reporting agent to: 855-214-7523. When faxing Forms 8655, please send no more
• Sign and file certain returns. Reporting agents must file returns than 25 forms in a single transmission. If possible, please send
electronically except as provided under Rev. Proc. 2012-32. faxes from your computer instead of a fax machine.
You can find Rev. Proc. 2012-32 on page 267 of Internal
Revenue Bulletin 2012-34 at www.irs.gov/2012rp32. See Pub. Additional Information
3112, IRS e-file Application and Participation, for information Additional information concerning reporting agent authorizations
about e-filing and getting the reporting agent PIN; may be found in:
• Make deposits and payments for certain returns. Reporting • Pub. 1474, Technical Specifications Guide for Reporting
agents must make deposits and payments electronically, Agent Authorization and Federal Tax Depositors.
generally through the Electronic Federal Tax Payment System
(EFTPS) at EFTPS.gov. See Pub. 4169, Tax Professional Guide • Rev. Proc. 2012-32.
to the EFTPS, and Rev. Proc. 2012-33;
Substitute Form 8655
• Receive duplicate copies of tax information, notices, and other
written and/or electronic communication regarding any authority If you want to prepare and use a substitute Form 8655, see Pub.
granted; and 1167, General Rules and Specifications for Substitute Forms
and Schedules. If your substitute Form 8655 is approved, the
• Provide the IRS with information to aid in penalty relief form approval number must be printed in the lower left margin
determinations related to the authority granted on Form 8655. of each substitute Form 8655 you file with the IRS.
Note: An authorization does not relieve the taxpayer of the
responsibility (or from liability for failing) to ensure that all tax Terminating or Revoking an Authorization
returns are filed timely and that all federal tax deposits (FTDs) If you have a valid Form 8655 on file with the IRS, the filing of a
and federal tax payments (FTPs) are made timely. A reporting new Form 8655 indicating a new reporting agent terminates the
agent must notify its client of that fact and must recommend authority of the prior reporting agent beginning with the period
that it enroll in EFTPS to view EFTPS deposits and payments indicated on the new Form 8655. However, the prior reporting
made on the client’s behalf. A reporting agent must provide this agent is still an authorized reporting agent and retains any
notification, in writing, upon entering into an agreement with the previously granted disclosure authority for the periods prior to
client and at least quarterly thereafter for as long as it provides the beginning period of the new reporting agent’s authorization
services to that client. Sample language and other details may unless specifically revoked.
be found in Rev. Proc. 2012-32, Section 5.05.
If the taxpayer wants to revoke an existing authorization, such
Authority Granted that the reporting agent would no longer be authorized to act or
receive information for previously authorized tax periods, send a
Once Form 8655 is signed, any authority granted is effective copy of the previously executed Form 8655 to the IRS at the
beginning with the period indicated on lines 15, 16, 18a, 18b, address under Where To File, above. Re-sign the copy of the
and/or 18c and continues indefinitely unless terminated or Form 8655 under the original signature. Write “REVOKE” across
revoked by the taxpayer or reporting agent. No authorization or the top of the form. If you do not have a copy of the
authority is granted for periods prior to the period(s) indicated authorization you want to revoke, send a statement to the IRS.
on Form 8655. The statement of revocation must indicate that the authority of
Where authority is granted for any form, it is also effective for the reporting agent is revoked and must be signed by the
related forms such as the corresponding non-English language taxpayer. Also, list the name and address of each reporting
form, amended return (for example, Form 941 (sp), 941-X, or agent whose authority is revoked.
941-X (sp)), or payment voucher. For example, Form 8655 can A reporting agent may terminate its authority by filing a
be used to provide authorization for 944 (sp) using the entry statement with the IRS, either on paper or using a delete
spaces for Form 944. The form also can be used to authorize a process. A reporting agent wanting to revoke its authority must
reporting agent to make deposits and payments for other submit the request in writing. The statement must be signed by
returns in the Form 1120 series, such as Form 1120-C, using the the reporting agent (if filed on paper) and identify the name and
entry space for Form 1120 on line 16. 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) Page 3
Who Must Sign a reporting agent, you are required to provide the information
requested, including your identification number. Failure to
Electronic signature. For guidance on optional electronic provide all the information requested may prevent or delay
signature methods, including approved methods of processing of your authorization; providing false or fraudulent
authentication and signature and additional items that must information may subject you to penalties.
appear on the Form 8655, see Pub. 1474, section 01.03.
Routine uses of this information include giving it to the
Sole proprietorship. The individual owning the business. Department of Justice for civil and criminal litigation, and to
Corporation (including a limited liability company (LLC) treated cities, states, the District of Columbia, and U.S. commonwealths
as a corporation). Generally, Form 8655 can be signed by (a) an and possessions for use in administering their tax laws. We may
officer having legal authority to bind the corporation, (b) any also disclose this information to other countries under a tax
person designated by the board of directors or other governing treaty, to federal and state agencies to enforce federal nontax
body, (c) any officer or employee on written request by any criminal laws, or to federal law enforcement agencies and
principal officer, and (d) any other person authorized to access intelligence agencies to combat terrorism.
information under section 6103(e). You are not required to provide the information requested on
Partnership (including an LLC treated as a partnership) or an a form that is subject to the Paperwork Reduction Act unless
unincorporated organization. Generally, Form 8655 can be the form displays a valid OMB control number. Books or
signed by any person who was a member of the partnership records relating to a form or its instructions must be retained as
during any part of the tax period covered by Form 8655. long as their contents may become material in the
administration of any Internal Revenue law.
Single member LLC treated as a disregarded entity. The
owner of the LLC. The time needed to complete and file Form 8655 will vary
depending on individual circumstances. The estimated average
Trust or estate. The fiduciary. time is 1 hour, 7 minutes.
Privacy Act and Paperwork Reduction Act Notice. We ask for If you have comments concerning the accuracy of this time
the information on this form to carry out the Internal Revenue estimate or suggestions for making Form 8655 simpler, we
laws of the United States. Our authority to request this would be happy to hear from you. You can send us comments
information is Internal Revenue Code sections 6011, 6061, from www.irs.gov/FormComments. Or you can send your
6109, and 6302 and the regulations thereunder. We use this comments to Internal Revenue Service, Tax Forms and
information to identify you and record your reporting agent Publications Division, 1111 Constitution Ave. NW, IR-6526,
authorization. You are not required to authorize a reporting Washington, DC 20224. Do not send Form 8655 to this
agent to act on your behalf. However, if you choose to authorize address. Instead, see Where To File, earlier.

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