Form 2678            Employer/Payer Appointment of Agent
(Rev. December 2024) Department of the Treasury — Internal Revenue Service                                                   OMB No. 1545-0029
Use this form if you want to request approval to have an agent file returns and make 
deposits  or  payments  of  employment  or  other  withholding  taxes  or  if  you  want  to            For IRS use: 
revoke an existing appointment. 
•  If  you’re  an  employer  or  payer  who  wants  to  request  approval,  complete  Parts  1 
   and 2 and sign Part 2. Then give it to the agent. Have the agent complete Part 3 and 
   sign it. 
Note:  This appointment isn’t effective until we approve your request. See the instructions
for more information.
• If you’re an employer, payer, or agent who wants to revoke an existing appointment, 
   complete all three parts. In this case, only one signature is required. 
Part 1:     Why you’re filing this form. 
(Check one) 
You want to appoint an agent for tax reporting, depositing, and paying. 
You want to revoke an existing appointment. 
Part 2:     Employer or Payer Information: Complete this part if you want to appoint an agent or revoke an appointment. 
1  Employer identification number (EIN)                                    —

2  Employer’s or payer’s name   
     (not your trade name) 
3  Trade name  (if any) 

4  Address 
                                                  Number                      Street                                                                            Suite or room number 

                                                  City                                                  State           ZIP code 

                                                  Foreign country name             Foreign province/county              Foreign postal code
5  Forms for which you want to appoint an agent or revoke the agent’s                                   For ALL              For SOME  
     appointment to file. (Check all that apply.)                                                       employees/           employees/  
                                                                                                        payees/payments payees/payments 
     Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return* (all 940 series)
     Form 941, Employer’s QUARTERLY Federal Tax Return (all 941 series) 
     Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees (all 943 series)
     Form 944, Employer’s ANNUAL Federal Tax Return (all 944 series)  
     Form 945, Annual Return of Withheld Federal Income Tax
     Form CT-1, Employer’s Annual Railroad Retirement Tax Return
     Form CT-2, Employee Representative's Quarterly Railroad Tax Return
     * Generally,  you  can’t  appoint  an  agent  to  report,  deposit,  and  pay  tax  reported  on  Form  940,  unless  you’re  a  home  care 
       service recipient.
            Check here if you’re a home care service recipient, and you want to appoint the agent to report, deposit, and pay FUTA tax 
            for you. See the instructions.
     I am authorizing the IRS to disclose otherwise confidential tax information to the agent relating to the authority granted under this 
     appointment,  including  disclosures  required  to  process  Form  2678.  The  agent  may  contract  with  a  third  party,  such  as  a 
     reporting agent or certified public accountant, to prepare or file the returns covered by this appointment, or to make any required 
     deposits and payments. Such contract may authorize the IRS to disclose confidential tax information of the employer/payer and 
     agent to such third party. If a third party fails to file the returns or make the deposits and  payments, the agent and employer/
     payer remain liable. 

                                                                           Print your name here 
Sign your  
name here                                                                  Print your title here 

            Date           /        /                                      Best daytime phone 
                                                                                                 Now give this form to the agent to complete.
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. www.irs.gov/Form2678 Cat. No. 18770D Form 2678 (Rev. 12-2024)

Form 2678 (Rev. 12-2024)                                                                                    Page 2 
Part 3: Agent Information: If you’ll be an agent for an employer or payer, or want to revoke an appointment, complete this part. 
6  Agent’s employer identification number (EIN)      —

7  Agent’s name (not trade name) 

8  Trade name (if any) 

9  Address 
                                                Number                           Street                                                                        Suite or room number 

                                                City                       State                   ZIP code 

                                                Foreign country name       Foreign province/county Foreign postal code
Check here if the employer is a home care service recipient receiving home care services through a program administered by a 
federal, state, or local government agency. 
Under penalties of perjury, I declare that I have examined this form and any attachments, and to the best of my knowledge and belief, they 
are true, correct, and complete. 
                                                     Print your name here 
Sign your  
name here                                            Print your title here 

           Date          /        /                  Best daytime phone 
                                                                                                   Form 2678 (Rev. 12-2024)