IRS Form 8655 – Reporting Agent Authorization

IRS Form 8655 – Reporting Agent Authorization – In today’s complex tax landscape, businesses often rely on professional payroll services to handle their tax obligations efficiently. One key tool for this is IRS Form 8655, also known as the Reporting Agent Authorization. This form allows taxpayers to designate a reporting agent—such as a payroll provider or accounting firm—to manage specific tax-related tasks on their behalf. Whether you’re a small business owner, HR professional, or tax advisor, understanding Form 8655 can streamline your compliance process and reduce administrative burdens.

In this comprehensive guide, we’ll cover everything you need to know about IRS Form 8655, including its purpose, how to fill it out, submission methods, and recent updates as of 2025. We’ll draw from official IRS resources to ensure accuracy and relevance.

 

What Is IRS Form 8655?

IRS Form 8655 is a legal document that authorizes a designated reporting agent to act on behalf of a taxpayer for certain IRS matters. It’s particularly useful for employers who outsource payroll and tax filing to third-party services. Unlike a general power of attorney (Form 2848), Form 8655 is tailored specifically for reporting agents handling employment taxes, deposits, and related communications.

This authorization helps ensure timely and accurate tax filings, but it’s important to note that the taxpayer remains ultimately responsible for all tax obligations. Reporting agents must file returns electronically and use the Electronic Federal Tax Payment System (EFTPS) for deposits.

Who Needs to Use Form 8655?

Form 8655 is ideal for:

• Businesses outsourcing payroll to service providers.
• Accounting firms or tax professionals managing client taxes.
• Any taxpayer who wants a third party to handle specific IRS interactions, such as filing employment tax returns or making deposits.

If you’re a seasonal employer or have multiple entities, this form can specify authorizations for various tax forms and periods. Sole proprietors should use the owner’s name on the form, while corporations or partnerships use the business name.

What Does Form 8655 Authorize?

The form grants the reporting agent permission to perform several key functions, including:

• Signing and Filing Returns: For forms like 940, 941, 943, 944, 945, 1042, and CT-1, starting from a specified quarter or year.
• Making Deposits and Payments: For a broader range of forms, including 720, 1041, 1120, 990-PF, and 990-T, via EFTPS.
• Receiving Duplicate Notices: The IRS can send copies of tax information, notices, and correspondence to the agent.
• Disclosure for Information Returns: Access to confidential data for Forms W-2, 1099, 3921, and 3922 to respond to IRS inquiries.
• State or Local Returns: Optional authorization for related state or local filings.

These authorizations are effective indefinitely from the start date until revoked or terminated. They do not relieve the taxpayer of liability and cannot be retroactive.

How to Complete IRS Form 8655 Step by Step

Filling out Form 8655 is straightforward but requires attention to detail. The form includes sections for taxpayer information, reporting agent details, and specific authorizations. Here’s a breakdown:

1. Taxpayer Information (Lines 1-8):
   • Enter the taxpayer’s legal name (Line 1a), trade name if applicable (1b), EIN (2), address (3), and contact details (6-8).
   • Check the box if you’re a seasonal employer (4).
   • Optional: Other ID number (5).
2. Reporting Agent Information (Lines 9-14):
   • Provide the agent’s company name (9), EIN (10), address (11), and contact info (12-14).
3. Authorization Details (Lines 15-19):
   • Line 15: List tax returns for signing/filing (e.g., 941) and start period in YYYY/MM format (MM as the last month of the quarter for quarterly returns).
   • Line 16: List returns for deposits/payments and start month in YYYY/MM.
   • Line 17: Check to receive duplicate notices.
   • Lines 18a-c: Specify calendar years for disclosure authorizations (e.g., 2025 for current year).
   • Line 19: Check for state/local return authorization.
4. Signatures:
   • The taxpayer (or authorized representative) must sign and date, certifying the information.
   • The reporting agent also signs.

Estimated time to complete: About 1 hour. Use the latest revision (January 2024 as of 2025).

For a visual reference, here’s a sample of IRS Form 8655:

How to Submit Form 8655

Submission options include:

• Mail: Send to IRS Accounts Management Service Center, MS 6748, RAF Team, 1973 N. Rulon White Blvd., Ogden, UT 84404.
• Fax: Use 855-214-7523 (updated in 2025; limit 25 forms per transmission).
• Electronic: For high-volume agents (over 100 clients/week), use Secure Data Transfer (SDT) or other approved methods per Publication 1474.

Reporting agents must submit a Reporting Agent’s List along with Forms 8655 for initial authorizations or changes. Electronic signatures are allowed with proper authentication.

IRS Form 8655 Download and Printable

Download and Print: IRS Form 8655

Revoking or Terminating Form 8655 Authorization

To revoke:

• Submit a new Form 8655 with a different agent (automatically revokes the prior one from the new start date).
• Send a signed revocation statement or a copy of the original Form 8655 marked “REVOKE” to the IRS.

Reporting agents can terminate by filing a deletion list or written statement. Revocations do not affect prior periods or other authorizations like Form 2848.

Recent Updates to IRS Form 8655 in 2025

As of December 2025, key changes include:

• Updated fax number: 855-214-7523 for submissions.
• Clarifications in Publication 1474 (Rev. 6-2025) on electronic signatures, requiring evidence like captured images or timestamps.
• No major form revisions since October 2018, but editorial updates to lines and formats.
• Enhanced guidance on coexistence with other forms like 2848 and 8821.

Stay informed by checking the IRS website for the latest revisions.

Related Forms and Resources

• Form 2848: Power of Attorney for broader representation.
• Form 8821: Tax Information Authorization for viewing info without representation.
• Publication 1474: Technical specs for reporting agents.
• Publication 1167: Rules for substitute forms.
• Revenue Procedure 2012-32: Guidelines for electronic filing.

For more, visit the IRS e-file providers page or enroll in EFTPS to monitor deposits.

Frequently Asked Questions About IRS Form 8655

What happens if I submit a new Form 8655?

It revokes the prior authorization starting from the new form’s effective date.

Can I use an electronic signature on Form 8655?

Yes, but with proper identity verification and evidence retained.

Is Form 8655 required for all payroll services?

No, but it’s necessary for agents to file electronically on your behalf.

How long does the authorization last?

Indefinitely, until revoked.

What if my reporting agent changes?

File a new Form 8655 to update the authorization.

Conclusion

IRS Form 8655 simplifies tax management by allowing trusted agents to handle filings and payments, freeing up time for your core business. Always use the most current version and consult official IRS guidance or a tax professional for personalized advice. By staying compliant, you can avoid penalties and ensure smooth operations in 2025 and beyond.