Form 2678 - Employer/payer Appointment Of Agent Page 3
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Form 2678 (Rev. 10-2012)
Page
Instructions for Form 2678
backup withholding. Agents for employers who are home care
service recipients receiving home care services through a
Section references are to the Internal Revenue Code.
program administered by a federal, state, or local government
agency may also use this form. These agents are often referred
Future Developments
to as “fiscal/employer agents” and “household employer
agents.” All agents, employers, and payers remain liable for
For the latest information about developments related to Form
filing all returns and making all tax deposits and payments while
2678 and its instructions, such as legislation enacted after they
this appointment is in effect. If an agent contracts with a third
were published, go to
party, such as a reporting agent or certified public accountant,
to prepare or file the returns covered by this appointment or to
Purpose of Form
make any required tax deposits or payments and the third party
fails to do so, the agent, employer, and payer remain liable.
Use this form if you want to request approval to have an agent
file returns and make deposits or payments of employment or
Privacy Act and Paperwork Reduction Act Notice. We ask
other withholding taxes or if you want to revoke an existing
for the information on Form 2678 to carry out the Internal
appointment. You cannot use a prior version of this form. All
Revenue laws of the United States. The principal purpose of this
prior versions are obsolete and will not be accepted.
information is to permit you to appoint an agent to act on your
• If you want to appoint an agent, check the box in Part 1 that
behalf. You do not have to appoint an agent; however, if you
says, “You want to appoint an agent for tax reporting,
choose to appoint an agent, you must provide the information
depositing, and paying,” and complete Part 2.
requested on Form 2678. Our authority to collect this
information is section 3504. Section 6109 requires you and the
Note. Generally, employers cannot appoint an agent to report,
agent to provide your identification numbers. Failure to provide
deposit, and pay FUTA taxes. If you are a home care service
this information could delay or prevent processing your
recipient, you may request approval to have an agent act on
appointment of agent. Intentionally providing false information
your behalf for FUTA tax purposes by checking the box in the
could subject you and the agent to penalties.
footnote on line 5.
You are not required to provide the information requested on
• If you are an agent and you want to accept an appointment,
a form that is subject to the Paperwork Reduction Act unless
complete Part 3. If you are a corporate officer, partner, or tax
the form displays a valid OMB control number. Books or
matters partner, you must have the authority to execute this
records relating to a form or its instructions must be retained as
appointment of agent.
long as their contents may become material in the
Note. If the employer/payer will be making payments not
administration of any Internal Revenue law.
covered by the appointment, the employer/payer must file all
Generally, tax returns and return information are confidential,
related returns and deposit and pay taxes for those payments.
as required by section 6103. However, section 6103 allows or
When completing line 5, check the box(es) “For SOME
requires the IRS to disclose or give the information shown on
employees/payees.”
this form to others as described in the Code. For example, we
• If you are an employer, payer, or agent and you want to
may disclose your tax information to the Department of Justice
revoke an existing appointment of an agent, check the box in
for civil and criminal litigation, and to cities, states, the District of
Part 1 that says, “You want to revoke an existing
Columbia, and U.S. commonwealths and possessions for use in
appointment,” and complete Parts 2 and 3. However, only one
administering their tax laws. We may also disclose this
information to other countries under a tax treaty, to federal and
signature is required. If an existing appointment is revoked, the
state agencies to enforce federal nontax criminal laws, or to
IRS cannot disclose confidential tax information to anyone other
federal law enforcement and intelligence agencies to combat
than the employer/payer for periods after the appointment is
terrorism.
revoked.
The time needed to complete and file Form 2678 will vary
Filing Form 2678
depending on individual circumstances. The estimated average
time is:
Send Form 2678 to the address for your location in the Where
To File Chart, later. We will send a letter to the agent after we
Recordkeeping
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1 hr., 5 min.
have approved the request. Until we approve the request, the
Learning about the law or the form .
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. 54 min.
agent is not liable for filing any tax returns or making any
Preparing, copying, assembling, and
deposits or payments.
sending the form to the IRS
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. 13 min.
Filing Schedule R (Form 940) and Schedule R
If you have any comments concerning the accuracy of these
(Form 941)
time estimates or suggestions for making Form 2678 simpler,
we would be happy to hear from you. You can email us at
An agent for a home care service recipient that files an
taxforms@irs.gov. Enter "Form 2678" on the subject line. Or
aggregate Form 940 must complete Schedule R (Form 940),
write to: Internal Revenue Service, Tax Products Coordinating
Allocation Schedule for Aggregate Form 940 Filers, and file it
Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave. NW,
with the aggregate Form 940.
IR-6526, Washington, DC 20224. Do not send Form 2678 to
this address. Instead, see the Where To File Chart next.
An agent that files an aggregate Form 941 must complete
Schedule R (Form 941), Allocation Schedule for Aggregate Form
941 Filers, and file it with the aggregate Form 941.
What are the reporting, deposit, and payment
requirements after the IRS approves the
appointment?
Agents must follow the procedures in Revenue Procedure 70-6
for employment taxes (unless you are a subagent for a state
agent under Notice 2003-70) and Revenue Procedure 84-33 for
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