8655

Reporting Agent Authorization

Agency
IRS
Revision
Rev. January 2024
Fillable fields
42
Pages
3
Official source
IRS form page
Checked
October 21, 2026
Fill 8655 online
Page 1 of form 8655

Form 8655: Reporting Agent Authorization

Form 8655, Reporting Agent Authorization, is how a taxpayer authorizes a reporting agent to act for it on certain federal tax returns. The instructions say it is used to authorize a reporting agent to sign and file certain returns, make deposits and payments for certain returns, receive duplicate copies of tax information and notices about the authority granted, and provide the IRS with information to aid in penalty relief determinations.

The top of the form identifies the taxpayer by name and employer identification number, and the reporting agent by company name and EIN. Line 15 covers returns the agent can sign and file: Forms 940, 941, 943, 944, 945, 1042 and CT-1. Line 16 covers deposits and payments. Lines 17 to 19 add duplicate notices, disclosure for Forms W-2, 1099, 3921 and 3922, and state or local returns.

The taxpayer signs the form. The authorization agreement says it does not relieve the taxpayer of the responsibility to ensure that all returns are filed and all deposits and payments are made. You can fill out the form free in your browser on this page and download it without an account.

What's on Form 8655

Taxpayer, lines 1a to 8

Name, trade name, EIN, address, seasonal employer box, optional other identification number, contact person, phone and fax.

Reporting Agent, lines 9 to 14

The agent's company name, EIN, address, contact person, phone and fax.

Line 15: sign and file returns

Starting periods for Forms 940, 941, 943, 944, 945, 1042 and CT-1.

Line 16: deposits and payments

Starting months for Forms 720, 940, 941, 943, 944, 945, 990-PF, 990-T, 1041, 1042, 1120 and CT-1.

Lines 17 to 19

Duplicate notices, disclosure for the W-2, 1099 and 3921/3922 series, and state or local returns.

Authorization agreement and signature

The terms of the authorization, then the taxpayer's signature, title and date.

How to fill out Form 8655

  1. 1

    Lines 1a to 8

    Enter the taxpayer's name as distinguished from any trade name, the trade name, EIN and address. Check line 4 if a seasonal employer, and add a contact person, daytime phone and fax.

  2. 2

    Lines 9 to 14

    Enter the reporting agent's company or business name, EIN, address, contact person, daytime phone and fax.

  3. 3

    Line 15

    For quarterly returns, use YYYY/MM, where MM is the last month of the quarter the authorization begins, for example 2024/09. For annual returns, use YYYY.

  4. 4

    Line 16

    Use YYYY/MM to enter the month the deposit and payment authorization begins, for example 2024/08 for August 2024.

  5. 5

    Lines 17 to 19

    Check line 17 for duplicate notices. On lines 18a to 18c, enter the calendar year the disclosure authority begins. Check line 19 for state or local returns.

  6. 6

    Sign

    The taxpayer signs with title and date. The signer certifies having the authority to execute the form for the taxpayer.

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Where to send it, how long it lasts and how to revoke it

Where to send

Internal Revenue Service, Accounts Management Service Center, MS 6748 RAF Team, 1973 North Rulon White Blvd., Ogden, UT 84404.

Fax

The instructions give the fax number 855-214-7523 and ask for no more than 25 forms in a single transmission.

How long it lasts

Authority starts with the period entered on lines 15, 16, 18a, 18b or 18c and continues until terminated or revoked. No authority is granted for earlier periods.

Adding or reducing authority

To add authority, submit another signed Form 8655 with lines 1 to 14 and the lines to add. To reduce it, send a signed written request to the Where To File address.

Revoking

Send a copy of the earlier Form 8655, re-signed under the original signature, with REVOKE written across the top, or a signed statement if no copy exists.

Other authorizations

The instructions say Form 8655 does not revoke and has no effect on authority granted on Form 2848 or 8821, or third-party designee checkbox authority.

Related forms

Who completes Form 8655?

  • Taxpayers using a reporting agent

    Lines 1a to 8 identify the taxpayer by name, trade name, EIN, address, contact person and phone, with a box for seasonal employers.

  • Reporting agents

    Lines 9 to 14 name the agent. The instructions say reporting agents file returns electronically except as provided under Rev. Proc. 2012-32, and make deposits and payments electronically, generally through EFTPS.

  • Sole proprietors and single member LLCs

    The instructions say the individual owning the business signs for a sole proprietorship, and the owner signs for a single member LLC treated as a disregarded entity.

  • Corporations and partnerships

    Generally an officer with legal authority to bind the corporation, or a person designated by the board, signs. For a partnership, any person who was a member during the period covered can sign.

  • Trusts and estates

    The instructions say the fiduciary signs for a trust or estate.

The taxpayer completes and signs the form to authorize a reporting agent. The instructions list who signs for each type of taxpayer.

Official sources and the blank

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Questions about Form 8655

What can a reporting agent do under Form 8655?

The instructions say sign and file certain returns, make deposits and payments for certain returns, receive duplicate notices about the authority granted, and give the IRS information for penalty relief determinations.

Does Form 8655 replace a power of attorney?

No. The instructions say it does not revoke and has no effect on authority granted on Form 2848 or Form 8821.

Where do I send Form 8655?

The instructions give Internal Revenue Service, Accounts Management Service Center, MS 6748 RAF Team, 1973 North Rulon White Blvd., Ogden, UT 84404, or fax 855-214-7523.

How long does the authorization last?

It starts with the period on the form and the instructions say it continues indefinitely unless terminated or revoked by the taxpayer or reporting agent.

How is an authorization revoked?

Send a copy of the earlier Form 8655, re-signed under the original signature, with REVOKE written across the top, or a signed revocation statement listing each agent.

Who signs for a corporation?

The instructions say generally an officer with legal authority to bind the corporation, a person designated by the board, an officer or employee on written request of a principal officer, or another person authorized under section 6103(e).

Is the taxpayer still responsible for filing?

Yes. The instructions say an authorization does not relieve the taxpayer of the responsibility to ensure that returns are filed and deposits and payments are made on time.