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This update supplements Form 2678, Employer/Payer Appointment of Agent (Rev. 
August 2014), and provides additional information for filers of the form. Filers should 
rely on this update for the changes described, which will be incorporated into the next 
revision of the form.

Beginning January 1, 2019, Where To File on page 4 of Form 2678 must be replaced 
as shown below.

IF you are in...                                     SEND your form to... 

Connecticut, Delaware, District of Columbia,         Department of the Treasury 
Georgia, Illinois, Indiana, Kentucky, Maine,         Internal Revenue Service 
Maryland, Massachusetts, Michigan, New               Kansas City, MO 64999
Hampshire, New Jersey, New York, North Carolina, 
Ohio, Pennsylvania, Rhode Island, South Carolina, 
Vermont, Virginia, West Virginia, Wisconsin

Alabama, Alaska, Arizona, Arkansas, California,      Department of the Treasury 
Colorado, Florida, Hawaii, Idaho, Iowa, Kansas,      Internal Revenue Service 
Louisiana, Minnesota, Mississippi, Missouri,         Ogden, UT 84201
Montana, Nebraska, Nevada, New Mexico, North 
Dakota, Oklahoma, Oregon, South Dakota, 
Tennessee, Texas, Utah, Washington, Wyoming

No legal residence or place of business in any state Department of the Treasury 
                                                     Internal Revenue Service 
                                                     Ogden, UT 84201

Exempt organization or government entity             Department of the Treasury 
                                                     Internal Revenue Service 
                                                     Ogden, UT 84201-0046

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Form 2678 Employer/Payer Appointment of Agent
OMB No. 1545-0748
(Rev. August 2014) Department of the Treasury — Internal Revenue Service
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 are 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 is not effective until we approve your request. See the instructions
for filing Form 2678 on page 3.
• If you are 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 are 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, 940-PR (Employer's Annual Federal Unemployment (FUTA) Tax Return)*
Form 941, 941-PR, 941-SS (Employer’s QUARTERLY Federal Tax Return)
Form 943, 943-PR (Employer’s Annual Federal Tax Return for Agricultural Employees)
Form 944, 944(SP) (Employer’s ANNUAL Federal Tax Return)
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 cannot appoint an agent to report, deposit, and pay tax reported on Form 940, Employer's Annual Federal
Unemployment (FUTA) Tax Return, unless you are a home care service recipient.
Check here if you are 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. m▶
For Privacy Act and Paperwork Reduction Act Notice, see the instructions. IRS.gov/form2678 Cat. No. 18770D Form 2678 (Rev. 8-2014)

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                                                                                                          Page 2 
Part 3: Agent Information: If you will 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, it  
is true, correct, and complete. 
                                                                     Print your name here 
  Sign your  
✗ name here                                                          Print your title here 

        Date           /        /                                    Best daytime phone 
                                                                                                 Form 2678 (Rev. 8-2014)

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Form 2678 (Rev. 8-2014) Page 3

Instructions for Form 2678 Example 1. You are an employer. You appoint an agent to file
returns and deposit FICA taxes and ITW related to biweekly
Section references are to the Internal Revenue Code. wage payments that you paid your employees. However, you
make bonus wage payments directly to your employees, not
Future Developments through the agent. You should report the bonus payments on a
For the latest information about developments related to Form return filed using your EIN.
2678 and its instructions, such as legislation enacted after they Example 2. You are an employer. You appoint an agent to file
were published, go to www.irs.gov/form2678. returns and deposit FICA taxes and ITW for biweekly wage
payments that you paid to your employees. However, you make
Purpose of Form biweekly wage payments directly to your company's executives.
Use Form 2678 if you want to: You should report the wage payments to the executives on a
return filed using your EIN.
• Request approval to have an agent file returns and make
deposits or payments of Federal Insurance Contributions Act If you are an employer or payer and you are requesting
(FICA) taxes, Railroad Retirement Tax Act (RRTA) taxes, income authorization to appoint an agent, sign and date Form 2678 in
Part 2. Then give the form to the agent to complete and sign
tax withholding (ITW), or backup withholding; or Part 3.
• Revoke an existing appointment. If you are an employer or payer and you want to revoke an
Do not use prior versions of this form. All prior versions are existing appointment, sign and date Form 2678 in Part 2.
obsolete. IRS will not accept them. Complete Part 3. Then send the form to the address for your
location under Where To File, later.
Can Employers Appoint Agents to Report,
Deposit, and Pay Federal Unemployment Tax Part 3: Agent Information
Act (FUTA) Tax? • If you are an employer or payer and you are requesting
authorization to appoint an agent, have the agent complete and
Generally, employers cannot appoint an agent to report, sign Part 3.
deposit, and pay FUTA tax. However, if you are an employer • If you are an employer or payer and you want to revoke an
who receives home care service, you may ask IRS to approve existing appointment, complete Part 3. The agent's signature is
an agent to act on your behalf for FUTA tax purposes. Check not required. Then send the form to the address for your
the box in the footnote in Part 2, line 5. location under Where To File, later.
To appoint an agent to act for FUTA tax purposes, you must • If you want to accept an appointment as an agent or you are
also appoint the agent to act for FICA taxes and ITW purposes. an agent who wants to revoke an existing appointment,
complete Part 3 with your information. Then sign and date the
How to Complete the Form form where indicated. Send the form to the address for the
employer's or payer's location under Where To File, later.
Part 1: Why You Are Filing This Form Note. If an agent is a corporate officer, partner, or tax matters
In Part 1, you will check a box to indicate why you are filing partner, the agent must have the authority to execute this
Form 2678. appointment of agent.
• If you are an employer or payer and you want to appoint an
agent, check the box that says, “You want to appoint an agent Filing Form 2678
for tax reporting, depositing, and paying.” Send Form 2678 to the address for the employer's or payer's
•If you are an employer, payer, or agent and you want to location under Where To File, later. We will send a letter to the
revoke an existing appointment, check the box that says, employer or payer and to the agent after we have approved the
“You want to revoke an existing appointment.” request. For agents of home care service recipients, we will
send the approval letter only to the agent.
Part 2: Employer or Payer Information The authorization to act as an agent is effective on the date
• If you are an employer or payer, enter your employer shown in the letter. Until we approve the request, the agent is
identification number (EIN), name, trade name, and address. not liable for filing any tax returns or making any deposits or
payments.
• If you are an agent revoking an existing appointment, enter the
EIN, name, trade name, and address of the employer or payer Only one signature is required to revoke an agent's
for whom you have been authorized to act. The employer's or appointment. If an existing appointment is revoked, the IRS
payer's signature is not required. cannot disclose confidential tax information to anyone other
than the employer or payer for periods after the appointment is
On line 5, check the boxes for all forms for which you want to: revoked.
• Request approval to appoint an agent to file on your behalf, or If an agent's appointment is revoked, we will send both the
• Revoke an agent's existing appointment. employer or payer and the agent a letter confirming the
If you are only appointing an agent for some employees, revocation. For agents of home care service recipients, we will
send the letter confirming the revocation only to the agent. The
payees, or payments, check the box under For SOME revocation is effective on the date shown in the letter.
employees/payees/payments.

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Form 2678 (Rev. 8-2014) Page 4
Where To File
If you are in... Send your form to...
Connecticut Florida Kentucky Michigan North Carolina South Carolina Department of the Treasury
Delaware Georgia Maine New Hampshire Ohio Vermont Internal Revenue Service
District of Illinois Maryland New Jersey Pennsylvania Virginia Cincinnati, OH 45999
Columbia Indiana Massachusetts New York Rhode Island West Virginia
Wisconsin
Alabama Colorado Louisiana Nebraska Oklahoma Texas Department of the Treasury
Alaska Hawaii Minnesota Nevada Oregon Utah Internal Revenue Service
Arizona Idaho Mississippi New Mexico South Dakota Washington Ogden, UT 84201
Arkansas Iowa Missouri North Dakota Tennessee Wyoming
California Kansas Montana
No legal residence or place of business in any state Department of the Treasury
Internal Revenue Service
Ogden, UT 84201
Exempt organization or government entity Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046

Agent Responsibilities After You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
Appointment the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
Reporting, Depositing, and Payment long as their contents may become material in the
Requirements administration of any Internal Revenue law.
Agents must follow the procedures for employment taxes in Generally, tax returns and return information are confidential,
Rev. Proc. 2013-39, 2013-52 I.R.B. 830, available at as required by section 6103. However, section 6103 allows or
www.irs.gov/irb/2013-52_IRB/ar15.html and for backup requires the IRS to disclose or give the information shown on
withholding in Rev. Proc. 84-33. Agents for employers who are this form to others as described in the Code. For example, we
home care service recipients receiving home care services may disclose your tax information to the Department of Justice
through a program administered by a federal, state, or local for civil and criminal litigation, and to cities, states, the District of
government agency may also use this form. These agents may Columbia, and U.S. commonwealths and possessions for use in
be referred to as fiscal/employer agents, household employer administering their tax laws. We may also disclose this
agents, and home care service recipient agents. information to other countries under a tax treaty, to federal and
state agencies to enforce federal nontax criminal laws, or to
All agents, employers, and payers remain liable for filing all federal law enforcement and intelligence agencies to combat
returns and making all tax deposits and payments while this terrorism.
appointment is in effect. If an agent contracts with a third party,
such as a reporting agent or certified public accountant, to The time needed to complete and file Form 2678 will vary
prepare or file the returns covered by this appointment or to depending on individual circumstances. The estimated average
make any required tax deposits or payments and the third party time is:
fails to do so, the agent, employer, and payer remain liable. Recordkeeping . . . . . . . . . . . 1 hr., 5 min.
Filing Schedule R (Form 940) and Schedule R Learning about the law or the form . . . . . . . 54 min.
(Form 941) Preparing, copying, assembling, and
sending the form to the IRS . . . . . . . . . 13 min.
An agent for a home care service recipient that files an
aggregate Form 940, Employer's Annual Federal Unemployment If you have any comments concerning the accuracy of these
(FUTA) Tax Return, must complete Schedule R (Form 940), time estimates or suggestions for making Form 2678 simpler,
Allocation Schedule for Aggregate Form 940 Filers, and file it we would be happy to hear from you. You can send us
with the aggregate Form 940. comments from www.irs.gov/formspubs. Click on More
Information and then click on Give us feedback. Or you can
An agent who files an aggregate Form 941, Employer's send your comments to Internal Revenue Service, Tax Forms
QUARTERLY Federal Tax Return, must complete Schedule R and Publications Division, 1111 Constitution Ave. NW, IR-6526,
(Form 941), Allocation Schedule for Aggregate Form 941 Filers, Washington, DC 20224. Do not send Form 2678 to this
and file it with the aggregate Form 941. address. Instead, see Where To File above.
Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on Form 2678 to carry out the Internal
Revenue laws of the United States. The principal purpose of this
information is to permit you to appoint an agent to act on your
behalf. You do not have to appoint an agent; however, if you
choose toappoint an agent, you must provide the information
requested on Form 2678. Our authority to collect this
information is section 3504. Section 6109 requires you and the
agent to provide your identification numbers. Failure to provide
this information could delay or prevent processing your
appointment of agent. Intentionally providing false information
could subject you and the agent to penalties.

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