Fillable Form 8655

What is Form 8655?

Form 8655, Reporting Agent Authorization, is an Internal Revenue Service (IRS) form that is used by taxpayers to designate a reporting agent to file certain employment tax returns electronically and to submit Federal tax deposits.

A Reporting Agent is an accounting service, franchiser, bank, or other person who complies with Revenue Procedure 2012-32 and is authorized to prepare and sign employment tax return forms electronically for a taxpayer. Reporting Agents may transmit their own returns or use the services of a third-party transmitter.

It is important to note that an authorization does not relieve the taxpayer of the responsibility (or from liability for failing) to ensure that all tax returns are filed timely and that all federal tax deposits (FTDs) and federal tax payments (FTPs) are made timely. A reporting agent must notify their client of that fact and must recommend that they enroll in the Electronic Federal Tax Payment System (EFTPS) to view EFTPS deposits and payments made on the client’s behalf. A reporting agent must provide this notification, in writing, upon entering into an agreement with the client and at least quarterly thereafter for as long as it provides services to that client.

Filing a new Form 8655 designating a new reporting agent terminates the authority of the prior reporting agent beginning with the period indicated on the new Form 8655. However, the prior reporting agent is still an authorized reporting agent and retains any previously granted disclosure authority for the periods prior to the beginning period of the new reporting agent’s authorization unless specifically revoked.

Who needs to use Form 8655?

Any individual, corporation, partnership, trust, or estate that wishes to authorize an agent to file and submit employment tax returns and deposits must fill out IRS Form 8655.

How to fill out Form 8655?

The 8655 form is a very simple form to fill out. Make sure to download it in PDF format to ensure that its format and all information entered remain intact regardless of how it is opened or submitted. It may also be beneficial to have the relevant documents prepared to make sure that all information entered is updated and correct.

If more information on the form is needed, you may consult the instructions for Form 8655 on pages 2 and 3 of this form.

Taxpayer

Line 1a - Name of Taxpayer

Enter your full legal name (as distinguished from your trade name, if applicable)

Line 1b - Trade Name

Enter your trade name (if any).

Line 2 - Employee Identification Number

Enter your Employee Identification Number (EIN)

Line 3 - Address (Number, street, and Room or Suite Number)

Enter your number, street, and room or suite number.

Line 3 - Address (City or Town, State, ZIP Code)

Enter your city or town, state, and ZIP code.

Line 4 - Seasonal Employer

Check the box provided if you are a seasonal employer.

Line 5 - Other Identification Number (Optional)

You may enter any other identification number assigned to you here.

Line 6 - Contact Person

Enter the full legal name of your designated contact person.

Line 7 - Daytime Telephone Number

Enter your daytime telephone number.

Line 8 - Fax Number

Enter your fax number.

Reporting Agent

Line 9 - Name of Reporting Agent

Enter the name of the company or business of the reporting agent.

Line 10 - Employer Identification Number

Enter the EIN of the reporting agent.

Line 11 - Address (Number, street, and Room or Suite Number)

Enter the reporting agent’s number, street, and room or suite number.

Line 11 - Address (City or Town, State, ZIP Code)

Enter the reporting agent’s city or town, state, and ZIP code.

Line 12 - Contact Person

Enter the full legal name of the designated contact person of the reporting agent.

Line 13 - Daytime Telephone Number

Enter the daytime telephone number of the reporting agent.

Line 14 - Fax Number

Enter the fax number of the reporting agent.

Authorization of Reporting Agent to Sign and File Returns

Line 15 - Tax Return(s) to be Signed and Filed

Indicate which tax return(s) are to be signed and filed, and the date when the reporting agent’s authorization to sign and file them begins. For quarterly returns, use the “YYYY/MM” format. “MM” is the last month of the quarter for which the authorization begins. For annual returns, use “YYYY” format to indicate the year for which the authorization begins.

Authorization of Reporting Agent to Make Deposits and Payments

Line 16 - Tax Return(s) Reporting Agent is Authorized to Make Deposits and Payments

Indicate which tax return(s) the reporting agent is authorized to make deposits and payments for. Use the “YYYY/MM” format to enter the date when the authorization will take effect.

Duplicate Notices to Reporting Agents

Line 17 - Duplicate Copies

Check the box provided if you wish to allow the IRS to issue duplicate copies of notices and correspondence regarding returns filed and deposits or payments made to the reporting agent.

Disclosure Authorization for Forms Series W-2, 1099, and/or 3921/3922

Line 18a

Enter the date that the authorization of the reporting agent 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 takes effect.

Line 18b

Enter the date that the authorization of the reporting agent 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 takes effect.

Line 18c

Enter the date that the authorization of the reporting agent to receive otherwise confidential taxpayer information from the IRS to assist in responding to certain IRS notices relating to the Forms 3921 and 3922 takes effect.

State or Local Authorization

Line 19

Check the box provided if you wish 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

This section contains reminders on what appointing and authorizing a reporting agent entails. The taxpayer filing this form is not in any way exempt from the responsibility of ensuring that all their tax forms are filed properly by the stated deadline(s). Authorization of a reporting agent will remain effective unless and until another Form 8655 is filed naming a new reporting agent.

Signature

Enter your signature in the space provided.

Title

Enter your associated title in the space provided.

Date

Enter the date that the form was filed.

Tips when filling out Form 8655

While Form 8655 is simple to fill out, it is very important to make sure that all information entered is accurate and complete, so it may be beneficial to double-check the form after it has been accomplished.

Make sure all information entered is correct, and that the form is submitted to the appropriate place on time. This is especially important for this form, as it involves giving someone legal authority to file tax forms on your behalf. Keeping the form in a safe area and ensuring it is submitted correctly and on time through trustworthy means will help avert issues such as misrepresentation and identity theft.

Practice good contract management. Make sure to keep a copy of the form in a safe and organized area, or even copy it again in order to be doubly sure that you have a backup in case the original is damaged in some way. This will be useful for possible legal purposes in the future, or even simply as a record.