Fillable Form 8655 - Reporting Agent Authorization (Page 2 of 2) in pdf

Form 8655 (Rev. 12-2012)

Page

General Instructions

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

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

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

What's New

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

Beginning in 2012, Form 944-PR and Form 944-SS have been deleted from

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

line 15. Taxpayers who would otherwise file Form 944-PR or Form 944-SS

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

will file Form 944 or Form 944(SP) unless they request to file quarterly Forms

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

941-PR or 941-SS.

address of each reporting agent whose authority is revoked.

Withdrawing from reporting authority. A reporting agent can withdraw

Purpose of Form

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

Use Form 8655 to authorize a reporting agent to:

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

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

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

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

information on the delete process, see Pub. 1474.

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

Specific Instructions

• Make deposits and payments for certain returns;

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

Line 15

or electronic communication regarding any authority granted; and

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

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

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

to the authority granted on Form 8655.

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

taxpayer. For example, enter “09/2012” on the line for “941” to indicate you

Authority Granted

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

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

July–September quarter of 2012 and subsequent quarters.

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

Line 16

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

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

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

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

month the named reporting agent is authorized to make deposits or

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

payments for the taxpayer. For example, enter “08/2012” on the line for

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

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

deposits or payments for Form 720 starting in August 2012 and all

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

subsequent months.

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

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

Who Must Sign

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

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

Sole proprietorship. The individual owning the business.

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

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

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

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

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

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

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

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

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

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

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

to access information under section 6103(e).

any third-party designee checkbox authority.

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

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

Where To File

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

Send Form 8655 to:

period covered by Form 8655.

Internal Revenue Service

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

Accounts Management Service Center

LLC.

MS 6748 RAF Team

Trust or estate. The fiduciary.

1973 North Rulon White Blvd.

Ogden, UT 84404

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

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

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

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

Additional Information

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

Additional information concerning reporting agent authorizations may be

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

found in:

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

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

• Pub. 1474, Technical Specifications Guide for Reporting Agent

you are required to provide the information requested, including your

Authorizations and Federal Tax Depositors.

identification number. Failure to provide all the information requested may

• Rev. Proc. 2012-32.

prevent or delay processing of your authorization; providing false or

fraudulent information may subject you to penalties.

Substitute Form 8655

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

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

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

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

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

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

administering their tax laws. We may also disclose this information to other

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

countries under a tax treaty, to federal and state agencies to enforce federal

IRS.

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

agencies to combat terrorism.

Revoking an Authorization

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

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

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

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

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

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

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

still an authorized reporting agent and retains any previously granted

administration of any Internal Revenue law.

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

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

reporting agent’s authorization unless specifically revoked.

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

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

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

you. Email us at taxforms@irs.gov and enter "Form 8655" on the subject line

or write to: Internal Revenue Service, Tax Products Coordinating Committee,

SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC

20224. Do not send Form 8655 to this address. Instead, see Where To File

above.

Form 8655 - Reporting Agent Authorization Page 2

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