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Form 8655 Reporting Agent Authorization
(Rev. October 2018) OMB No. 1545-1058
Department of the Treasury
Internal Revenue Service ▶ Information about Form 8655 and its instructions is at www.irs.gov/Form8655.
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, “2018/09” for third quarter of 2018). For annual returns, use “YYYY” format to indicate the year for which the authorization begins.
940 941 940-PR 941-PR 941-SS 943
943-PR 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, “2018/08” for August 2018).
940 941 943 944 945 720
1041 1042 1120 CT-1 990-PF 990-T

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.
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. 10-2018)

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Form 8655 (Rev. 10-2018) Page 2

Instructions Where To File
Send Form 8655 to:
What’s New Internal Revenue Service
Fax number. The fax number for Form 8655 is changed to 855-214-7523. Accounts Management Service Center
When faxing Forms 8655, please send no more than 25 forms in a single MS 6748 RAF Team
transmission. If possible, please send faxes directly from your computer 1973 North Rulon White Blvd.
instead of from a fax machine. Ogden, UT 84404
Updated instructions for lines 15 and 16. The instructions for lines 15 and You can fax Form 8655 to the IRS. The number is 855-214-7523. When
16 have been clarified and now appear at the lines themselves. Please use faxing Forms 8655, please send no more than 25 forms in a single
the “YYYY/MM” format instead of the “MM/YYYY” format. transmission. If possible, please send faxes from your computer instead of a
Former line 17a removed. The authorization agreement at the bottom of the fax machine.
form provides the disclosure authority previously covered by line 17a.
Additional Information
Increasing or decreasing authority. The instructions with regard to
increasing or decreasing authority have been clarified. See Authority Granted. Additional information concerning reporting agent authorizations may be
found in:
Termination and Revocation. The instructions have been updated to
distinguish between these terms and to explain the procedure for each. See • Pub. 1474, Technical Specifications Guide for Reporting Agent
Terminating or Revoking an Authorization. Authorization and Federal Tax Depositors.
• Rev. Proc. 2012-32.
Purpose of Form
Use Form 8655 to authorize a reporting agent to: Substitute Form 8655
• Sign and file certain returns. Reporting agents must file returns If you want to prepare and use a substitute Form 8655, see Pub. 1167,
electronically except as provided under Rev. Proc. 2012-32. You can find General Rules and Specifications for Substitute Forms and Schedules. If your
Rev. Proc. 2012-32 on page 267 of Internal Revenue Bulletin 2012-34 at substitute Form 8655 is approved, the form approval number must be
www.irs.gov/pub/irs-irbs/irb12-34.pdf. See Pub. 3112, IRS e-file Application printed in the lower left margin of each substitute Form 8655 you file with the
and Participation, for information about e-filing and getting the reporting IRS.
agent PIN;
Terminating or Revoking an Authorization
• Make deposits and payments for certain returns. Reporting agents must
make deposits and payments electronically, generally through the Electronic If you have a valid Form 8655 on file with the IRS, the filing of a new Form
Federal Tax Payment System (EFTPS.gov). See Pub. 4169, Tax Professional 8655 indicating a new reporting agent terminates the authority of the prior
Guide to EFTPS, and Rev. Proc. 2012-33; reporting agent beginning with the period indicated on the new Form 8655.
However, the prior reporting agent is still an authorized reporting agent and
• Receive duplicate copies of tax information, notices, and other written and/ retains any previously granted disclosure authority for the periods prior to the
or electronic communication regarding any authority granted; and beginning period of the new reporting agent’s authorization unless
• Provide IRS with information to aid in penalty relief determinations related specifically revoked.
to the authority granted on Form 8655. If the taxpayer wants to revoke an existing authorization, such that the
Note. An authorization does not relieve the taxpayer of the responsibility (or reporting agent would no longer be authorized to act or receive information
from liability for failing) to ensure that all tax returns are filed timely and that for previously authorized tax periods, send a copy of the previously executed
all federal tax deposits (FTDs) and federal tax payments (FTPs) are made Form 8655 to the IRS at the address under Where To File, above. Re-sign the
timely. A reporting agent must notify its client of that fact and must copy of the Form 8655 under the original signature. Write “REVOKE” across
recommend that it enroll in the Electronic Federal Tax Payment System the top of the form. If you do not have a copy of the authorization you want
(EFTPS) to view EFTPS deposits and payments made on the client’s behalf. to revoke, send a statement to the IRS. The statement of revocation must
A reporting agent must provide this notification, in writing, upon entering into indicate that the authority of the reporting agent is revoked and must be
an agreement with the client and at least quarterly thereafter for as long as it signed by the taxpayer. Also, list the name and address of each reporting
provides services to that client. Sample language and other details may be agent whose authority is revoked.
found in Rev. Proc. 2012-32, Section 5.05. A reporting agent may terminate its authority by filing a statement with the
Authority Granted 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
Once Form 8655 is signed, any authority granted is effective beginning with be signed by the reporting agent (if filed on paper) and identify the name and
the period indicated on lines 15, 16, 18a, 18b, and/or 18c and continues address of the taxpayer and authorization(s) from which the reporting agent
indefinitely unless terminated or revoked by the taxpayer or reporting agent. is withdrawing. For information on the delete process, see Pub. 1474.
No authorization or authority is granted for periods prior to the period(s)
indicated on Form 8655. Who Must Sign
Where authority is granted for any form, it is also effective for related forms Electronic signature. For guidance on optional electronic signature
such as the corresponding non-English language form, amended return, methods, including approved methods of authentication and signature and
(Form 941-X, 941-X(PR), 943-X, 944-X, 945-X, or CT-1X), or payment additional items that must appear on the Form 8655, see Pub. 1474, section
voucher. For example, Form 8655 can be used to provide authorization for 01.03.
Form 944-SP using the entry spaces for Form 944. The form also can be Sole proprietorship. The individual owning the business.
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 Corporation (including a limited liability company (LLC) treated as a
for Form 1120 on line 16. corporation). Generally, Form 8655 can be signed by: (a) an officerhaving
legal authority to bind the corporation, (b) any persondesignated by the
Disclosure authority is effective upon signature of taxpayer and IRS receipt board of directors or other governing body, (c) anyofficer or employee on
of Form 8655. Any authority granted on Form 8655 does not revoke and has written request by any principal officer, and(d) any other person authorized
no effect on any authority granted on Forms 2848 or 8821, or any third-party to access information under section6103(e).
designee checkbox authority.
Partnership (including an LLC treated as a partnership) or an
To increase the authority granted to a reporting agent by a Form 8655 unincorporated organization. Generally, Form 8655 can be signed byany
already in effect, submit another signed Form 8655, completing lines 1–14 person who was a member of the partnership during any part ofthe tax
and any line on which you want to add authority. To decrease the authority period covered by Form 8655.
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 Single member LLC treated as a disregarded entity.The owner ofthe
authorization remains in effect except as modified by the new one. LLC.
Trust or estate. The fiduciary.

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Form 8655 (Rev. 10-2018) Page 3
Privacy Act and Paperwork Reduction Act Notice. We ask for the You are not required to provide the information requested on a form that is
information on this form to carry out the Internal Revenue laws of the United subject to the Paperwork Reduction Act unless the form displays a valid
States. Our authority to request this information is Internal Revenue Code OMB control number. Books or records relating to a form or instructions
sections 6011, 6061, 6109, and 6302 and the regulations thereunder. We use must be retained as long as their contents may become material in the
this information to identify you and record your reporting agent authorization. administration of any Internal Revenue law.
You are not required to authorize a reporting agent to act on your behalf. The time needed to complete and file Form 8655 will vary depending on
However, if you choose to authorize a reporting agent, you are required to individual circumstances. The estimated average time is 1 hour, 7 minutes.
provide the information requested, including your identification number.
Failure to provide all the information requested may prevent or delay If you have comments concerning the accuracy of this time estimate or
processing of your authorization; providing false or fraudulent information suggestions for making Form 8655 simpler, we would be happy to hear from
may subject you to penalties. you. You can send us comments from www.irs.gov/formspubs. Click on
More Information and then click on Give us feedback. Or you can send your
Routine uses of this information include giving it to the Department of comments to Internal Revenue Service, Tax Forms and Publications Division,
Justice for civil and criminal litigation, and to cities, states, the District of 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send
Columbia, and U.S. commonwealths and possessions for use in Form 8655 to this address. Instead, see Where To File, earlier.
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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