Fillable Form 8655 - Reporting Agent Authorization (Page 3 of 3) in pdf

Form 8655 (Rev. 8-2014)

Page

General Instructions

signature. Write “REVOKE” across the top of the form. If you do not have a

copy of the authorization you want to revoke, send a statement to the IRS.

The statement of revocation must indicate that the authority of the reporting

Purpose of Form

agent is revoked and must be signed by the taxpayer. Also, list the name and

Use Form 8655 to authorize a reporting agent to:

address of each reporting agent whose authority is revoked.

• Sign and file certain returns. Reporting agents must file returns

Withdrawing from reporting authority. A reporting agent can withdraw

electronically except as provided under Rev. Proc. 2012-32. You can find

from authority by filing a statement with the IRS, either on paper or using a

Rev. Proc. 2012-32 on page 267 of Internal Revenue Bulletin 2012-34 at

delete process. The statement must be signed by the reporting agent (if filed

on paper) and identify the name and address of the taxpayer and

authorization(s) from which the reporting agent is withdrawing. For

• Make deposits and payments for certain returns;

information on the delete process, see Pub. 1474.

• Receive duplicate copies of tax information, notices, and other written and/

or electronic communication regarding any authority granted; and

Specific Instructions

• Provide IRS with information to aid in penalty relief determinations related

to the authority granted on Form 8655.

Line 15

Note. An authorization does not relieve the taxpayer of the responsibility (or

Use the “YYYY” format for annual tax returns. Use the “MM/YYYY” format

from liability for failing) to ensure that all tax returns are filed timely and that

for quarterly tax returns, where “MM” is the ending month of the quarter the

all federal tax deposits (FTDs) and federal tax payments (FTPs) are made

named reporting agent is authorized to sign and file tax returns for the

timely. See section 5.05 of Rev. Proc. 2012-32. Employers who enroll in the

taxpayer. For example, enter “09/2014” on the line for “941” to indicate you

Electronic Federal Tax Payment System (EFTPS) can view EFTPS deposits

are authorizing the named reporting agent to sign and file Form 941 for the

and payments made on their behalf under their employer identification

July–September quarter of 2014 and subsequent quarters.

number (EIN).

Line 16

Authority Granted

Use the “MM/YYYY” format to enter the starting date, where “MM” is the first

month the named reporting agent is authorized to make deposits or

Once Form 8655 is signed, any authority granted is effective beginning with

payments for the taxpayer. For example, enter “08/2014” on the line for

the period indicated on lines 15 or 16 and continues indefinitely unless

“720” to indicate you are authorizing the named reporting agent to make

revoked by the taxpayer or reporting agent. A new authorization must be

deposits or payments for Form 720 starting in August 2014 and all

submitted to the Service for any increase or decrease in the authority of a

subsequent months.

reporting agent to act for its client. The preceding authorization remains in

effect except as modified by the new one. No authorization or authority is

Who Must Sign

granted for periods prior to the period(s) indicated on Form 8655.

Electronic signature. For guidance on optional electronic signature

Where authority is granted for any form, it is also effective for related forms

methods, see Pub. 1474, section 01.03.

such as the corresponding non-English language form, amended return,

Sole proprietorship. The individual owning the business.

(Form 941-X, 941-X(PR), 943-X, 944-X(PR), 945-X, or CT-1X), or payment

voucher. In addition to the returns shown on lines 15 and 16, Form 8655 can

Corporation (including a limited liability company (LLC) treated as a

be used to provide authorization for Form 944-SP using the entry spaces for

corporation). Generally, Form 8655 can be signed by: (a) an officer having

Form 944. The form also can be used to authorize a reporting agent to make

legal authority to bind the corporation, (b) any person designated by the

deposits and payments for other returns in the Form 1120 series, such as

board of directors or other governing body, (c) any officer or employee on

Form 1120-C, using the entry space for Form 1120 on line 16.

written request by any principal officer, and (d) any other person authorized

to access information under section 6103(e).

Disclosure authority granted on line 17a is effective on the date Form 8655

Partnership (including an LLC treated as a partnership) or an

is signed by the taxpayer. Any authority granted on Form 8655 does not

unincorporated organization. Generally, Form 8655 can be signed by any

revoke and has no effect on any authority granted on Forms 2848 or 8821, or

person who was a member of the partnership during any part of the tax

any third-party designee checkbox authority.

period covered by Form 8655.

Where To File

Single member LLC treated as a disregarded entity. The owner of the

LLC.

Send Form 8655 to:

Trust or estate. The fiduciary.

Internal Revenue Service

Accounts Management Service Center

Privacy Act and Paperwork Reduction Act Notice. We ask for the

MS 6748 RAF Team

information on this form to carry out the Internal Revenue laws of

1973 North Rulon White Blvd.

the United States. Our authority to request this information is Internal

Ogden, UT 84404

Revenue Code sections 6011, 6061, 6109, and 6302 and the regulations

thereunder. We use this information to identify you and record your reporting

You can fax Form 8655 to the IRS. The number is 801-620-4142.

agent authorization. You are not required to authorize a reporting agent to

Additional Information

act on your behalf. However, if you choose to authorize a reporting agent,

you are required to provide the information requested, including your

Additional information concerning reporting agent authorizations may be

identification number. Failure to provide all the information requested may

found in:

prevent or delay processing of your authorization; providing false or

• Pub. 1474, Technical Specifications Guide for Reporting Agent

fraudulent information may subject you to penalties.

Authorization and Federal Tax Depositors.

Routine uses of this information include giving it to the Department of

Justice for civil and criminal litigation, and to cities, states, the District of

• Rev. Proc. 2012-32.

Columbia, and U.S. commonwealths and possessions for use in

Substitute Form 8655

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

If you want to prepare and use a substitute Form 8655, see Pub. 1167,

nontax criminal laws, or to federal law enforcement agencies and intelligence

General Rules and Specifications for Substitute Forms and Schedules. If your

agencies to combat terrorism.

substitute Form 8655 is approved, the form approval number must be

You are not required to provide the information requested on a form that is

printed in the lower left margin of each substitute Form 8655 you file with the

subject to the Paperwork Reduction Act unless the form displays a valid

IRS.

OMB control number. Books or records relating to a form or instructions

must be retained as long as their contents may become material in the

Revoking an Authorization

administration of any Internal Revenue law.

If you have a valid Form 8655 on file with the IRS, the filing of a new Form

The time needed to complete and file Form 8655 will vary depending on

8655 revokes the authority of the prior reporting agent beginning with the

individual circumstances. The estimated average time is 1 hour, 7 minutes.

period indicated on the new Form 8655. However, the prior reporting agent is

If you have comments concerning the accuracy of this time estimate or

still an authorized reporting agent and retains any previously granted

suggestions for making Form 8655 simpler, we would be happy to hear from

disclosure authority for the periods prior to the beginning period of the new

you. You can send us comments from Click on

reporting agent’s authorization unless specifically revoked.

More Information and then click on Give us feedback. Or you can send your

If the taxpayer wants to revoke an existing authorization, send a copy of

comments to Internal Revenue Service, Tax Forms and Publications Division,

the previously executed Form 8655 to the IRS at the address under Where

1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send

To File, above. Re-sign the copy of the Form 8655 under the original

Form 8655 to this address. Instead, see Where To File, earlier.

Form 8655 - Reporting Agent Authorization Page 3

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