Form 2678 - Employer/payer Appointment Of Agent Page 4
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Form 2678 (Rev. 8-2014)
Page
Where To File
If you are in...
Send your form to...
South Carolina
Connecticut
Florida
Kentucky
Michigan
North Carolina
Department of the Treasury
Vermont
Delaware
Georgia
Maine
New Hampshire
Ohio
Internal Revenue Service
Virginia
District of
Illinois
Maryland
New Jersey
Pennsylvania
Cincinnati, OH 45999
West Virginia
Columbia
Indiana
Massachusetts
New York
Rhode Island
Wisconsin
Alabama
Colorado
Louisiana
Nebraska
Oklahoma
Texas
Department of the Treasury
Alaska
Hawaii
Minnesota
Nevada
Oregon
Utah
Internal Revenue Service
Arizona
Idaho
Mississippi
New Mexico
South Dakota
Washington
Ogden, UT 84201
Arkansas
Iowa
Missouri
North Dakota
Tennessee
Wyoming
California
Kansas
Montana
No legal residence or place of business in any state
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201
Exempt organization or government entity
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0046
Agent Responsibilities After
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless
Appointment
the form displays a valid OMB control number. Books or
records relating to a form or its instructions must be retained as
Reporting, Depositing, and Payment
long as their contents may become material in the
Requirements
administration of any Internal Revenue law.
Generally, tax returns and return information are confidential,
Agents must follow the procedures for employment taxes in
as required by section 6103. However, section 6103 allows or
Rev. Proc. 2013-39, 2013-52 I.R.B. 830, available at
requires the IRS to disclose or give the information shown on
and for backup
this form to others as described in the Code. For example, we
withholding in Rev. Proc. 84-33. Agents for employers who are
may disclose your tax information to the Department of Justice
home care service recipients receiving home care services
for civil and criminal litigation, and to cities, states, the District of
through a program administered by a federal, state, or local
Columbia, and U.S. commonwealths and possessions for use in
government agency may also use this form. These agents may
administering their tax laws. We may also disclose this
be referred to as fiscal/employer agents, household employer
information to other countries under a tax treaty, to federal and
agents, and home care service recipient agents.
state agencies to enforce federal nontax criminal laws, or to
All agents, employers, and payers remain liable for filing all
federal law enforcement and intelligence agencies to combat
returns and making all tax deposits and payments while this
terrorism.
appointment is in effect. If an agent contracts with a third party,
The time needed to complete and file Form 2678 will vary
such as a reporting agent or certified public accountant, to
depending on individual circumstances. The estimated average
prepare or file the returns covered by this appointment or to
time is:
make any required tax deposits or payments and the third party
fails to do so, the agent, employer, and payer remain liable.
Recordkeeping
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1 hr., 5 min.
Learning about the law or the form .
Filing Schedule R (Form 940) and Schedule R
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. 54 min.
(Form 941)
Preparing, copying, assembling, and
sending the form to the IRS
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. 13 min.
An agent for a home care service recipient that files an
If you have any comments concerning the accuracy of these
aggregate Form 940, Employer's Annual Federal Unemployment
time estimates or suggestions for making Form 2678 simpler,
(FUTA) Tax Return, must complete Schedule R (Form 940),
we would be happy to hear from you. You can send us
Allocation Schedule for Aggregate Form 940 Filers, and file it
comments from Click on More
with the aggregate Form 940.
Information and then click on Give us feedback. Or you can
An agent who files an aggregate Form 941, Employer's
send your comments to Internal Revenue Service, Tax Forms
QUARTERLY Federal Tax Return, must complete Schedule R
and Publications Division, 1111 Constitution Ave. NW, IR-6526,
(Form 941), Allocation Schedule for Aggregate Form 941 Filers,
Washington, DC 20224. Do not send Form 2678 to this
and file it with the aggregate Form 941.
address. Instead, see Where To File above.
Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on Form 2678 to carry out the Internal
Revenue laws of the United States. The principal purpose of this
information is to permit you to appoint an agent to act on your
behalf. You do not have to appoint an agent; however, if you
choose to appoint an agent, you must provide the information
requested on Form 2678. Our authority to collect this
information is section 3504. Section 6109 requires you and the
agent to provide your identification numbers. Failure to provide
this information could delay or prevent processing your
appointment of agent. Intentionally providing false information
could subject you and the agent to penalties.
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Parent category: Financial