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Form 2678: Employer/Payer Appointment of Agent
IRS Form 2678 is used for Employer/Payer Appointment of Agent and is filed by employers or payers. The general processing time frame upon receipt is 30 days.
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IRS Form 2678 - Employer/Payer Appointment of Agent
IRS Form 2678 is used for Employer/Payer Appointment of Agent and is filed by employers or payers. The general processing time frame upon receipt is 30 days.
Risk Radar
Scan points- 1Ensure you select the correct box in Part 1: appointing or revoking.
- 2Filing without checking a box in Part 1 indicating appointment or revocation.
- 3Not entering the required Employer Identification Number (EIN) in Part 2.
- 4Omitting the trade name, if one exists, when filing Form 2678.
- 5Sending the form to an incorrect address listed under 'Where To File.'
Plain English
This form allows an employer or payer to officially grant another party (an agent) permission to handle tax duties on their behalf. This authorization covers tasks like filing returns, making deposits, and paying taxes for specific forms. Once approved by the IRS, this appointment becomes effective immediately upon the date shown in the approval letter.
Submission Date
- Filing date: 2024-12-18 22:11:02
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you want to request approval for an agent to file returns and make deposits or payments of employment or other withholding taxes, or if you wish to revoke an existing appointment.
- Do not use Form 2678 when you are simply providing authorization for a related form without appointing/revoking a primary agent; that authority is also effective for forms like Form 941 (sp) or Form 940 (sp).
- Check Form 941 instead when an agent files an aggregate return and must complete Schedule R, Allocation Schedule for Aggregate Form 941 Filers.
Form selector
Use this form or another form?
Appointing an Agent
To authorize someone to file on your behalf or revoke an existing appointment.
✓ Check boxes on line 5 of the form.
Revoking Appointment Only
If you are revoking and do not need the agent's signature, complete Part 3 without it.
✓ Send form to your location address per 'Where To File'.
Aggregate Filing Agent
This schedule must be completed alongside the aggregate Form 941 when using Form 2678 approval.
✓ Ensure Schedule R is attached to the main Form 941.
Form 940 Authorization
Form 2678 can provide authorization for Form 940 by using its entry spaces.
✓ Use the appropriate lines on Form 2678 to specify this linkage.
Deadline or filing window
The general processing time frame for Form 2678 upon receipt is 30 days. The authorization to act as an agent becomes effective on the date shown in the approval letter, which serves as the filing trigger point. No specific extension period is listed in the source.
Checklist
What you need before filling it out
Requesting Approval
Complete Parts 1 & 2, then provide to Agent for Part 3 completion/signing · Form 2678 (Parts 1, 2, 3)
Revoking Appointment
Complete all three parts; only one signature required · Form 2678 (All Parts)
Agent Information (Part 3)
Agent must complete and sign Part 3 · Form 2678 (Part 3)
Filing Location
Address listed under 'Where To File' · Instructions p.2
Before you submit
- 1Verify that you have completed all necessary parts based on whether you are requesting approval or revoking an appointment.
- 2If requesting approval, confirm Part 2 is signed and dated by the employer/payer before giving it to the agent.
- 3Confirm the agent has completed and signed Part 3 if you are requesting authorization.
- 4If revoking, ensure all three parts (1, 2, and 3) have been fully completed.
- 5Verify that the EIN, name, trade name, and address of the employer/payer are correctly entered on line 5 (if applicable).
- 6Check the box(es) on line 5 corresponding to all forms for which you seek authorization or revocation.
- 7If appointing an agent only for specific cases, confirm the 'For SOME employees/payees/payments' box is checked.
How to file this form
- 1Complete Part 1 (Why you’re filing this form) and Part 2 of Form 2678.
- 2If requesting approval, give the completed Parts 1 & 2 to the agent to complete and sign Part 3.
- 3Send the form to the address for your location under 'Where To File' if you are revoking an appointment (and have completed Part 3), or after receiving approval/if only completing Part 3 as the agent.
- 4Receive the IRS approval letter, which confirms the authorization is effective on the date shown in that letter.
Known limitations
- 1The appointment authorization is not effective until the IRS approves the request.
- 2Only one signature is required to revoke an agent's appointment.
- 3If an existing appointment is revoked, the IRS can only disclose confidential tax information to the employer or payer for periods after the appointment is revoked.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition is Revision December 2024 (Rev. 12-2024). The instructions direct users to IRS.gov/Form2678 for the latest information, and they note that references to Forms 940-PR, 941-PR, 941-SS, 943-PR, and 944 (sp) have been removed from line 5.
What changed or needs a fresh check
- Edition date — confirm the revision reads December 2024.
- OMB Control Number — confirm it is 1545-0029.
- Mailing address — confirm the specific address matches your location under 'Where To File'.
- Signature (for requestors) — confirm Part 2 is signed and dated by the employer/payer if requesting authorization.
- Agent signature — confirm Part 3 is signed and dated by the agent if they are completing it.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 2678 (Rev. December 2024) filed.
- 2Wait up to 30 days for the IRS to process the request.
- 3The authorization to act as an agent becomes effective on the date shown in the approval letter from the IRS.
- 4If an existing appointment is revoked, the IRS will limit confidential information disclosure to only the employer or payer.
Sources
- SRCInstructions p.1 — The purpose of Form 2678 is to request approval for an agent to file returns and make deposits/payments, or to revoke an existing appointment.
- SRCInstructions p.1 — Generally, the processing time frame upon receipt for Form 2678 is 30 days.
- SRCInstructions p.1 — All agents, employers, and payers remain liable for filing all returns and making all tax deposits and payments while the appointment is in effect.
- SRCInstructions p.2 — If requesting authorization, the employer/payer signs Part 2, then gives it to the agent to complete and sign Part 3.
- SRCInstructions p.2 — If revoking an existing appointment, the employer/payer completes Part 3 (agent's signature not required) and sends it in.
- SRCForm p.1 — The appointment is not effective until the IRS approves the request.
- SRCInstructions p.1 — Form 2678 can be used to provide authorization for related forms, such as Form 940 (sp).
- SRCNot stated in the official source — verify on the agency site: Specific mailing addresses are located under 'Where To File' on Instructions p.2.
Common confusion points
Who needs to sign where if I am requesting an appointment?
| The employer/payer signs Part 2 first, then gives it to the agent who completes and signs Part 3. | Check Form 2678 (Rev. December 2024) Part 2 & 3.
The employer/payer signs Part 2 first, then gives it to the agent who completes and signs Part 3.
→ Check Form 2678 (Rev. December 2024) Part 2 & 3.
What happens if I am revoking an existing appointment?
| The employer/payer completes all three parts, but only needs to sign in Part 2; the agent's signature is not required. | Check Instructions p.2 regarding revocation procedures.
The employer/payer completes all three parts, but only needs to sign in Part 2; the agent's signature is not required.
→ Check Instructions p.2 regarding revocation procedures.
Do all parties remain liable even if an agent contracts with someone else?
| Yes, the agent, employer, and payer remain liable if a third party fails to prepare or file returns/make deposits. | Refer to Instructions p.1 for liability details.
Yes, the agent, employer, and payer remain liable if a third party fails to prepare or file returns/make deposits.
→ Refer to Instructions p.1 for liability details.
What is the difference between 'fiscal/employer agents' and other types?
| Agents may be referred to as 'household employer agents,' and 'home care service recipient agents.' | Check Instructions p.1 for agent nomenclature.
Agents may be referred to as 'household employer agents,' and 'home care service recipient agents.'
→ Check Instructions p.1 for agent nomenclature.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 941-X or Form 941-X (sp) — Form 2678 can authorize actions on these amended returns.
Questions about IRS Form 2678
What is IRS Form 2678 used for?
This form allows an employer or payer to officially grant another party (an agent) permission to handle tax duties on their behalf. This authorization covers tasks like filing returns, making deposits, and paying taxes for specific forms. Once approved by the IRS, this appointment becomes effective immediately upon the date shown in the approval letter.
Who must file IRS Form 2678?
An employer or payer must file Form 2678 to appoint an agent, while an existing appointment can be revoked by an employer, payer, or the agent themselves.
What information does IRS Form 2678 require?
The form collects details in Part 1 (indicating the purpose of filing), Part 2 (Employer or Payer Information like EIN and name), and Part 3 (Agent Information). Line 5 in Part 2 allows specification of forms for which the appointment is made.
When is IRS Form 2678 due?
The authorization to act as an agent becomes effective on the date shown in the approval letter. Until the IRS approves the request, the agent is not liable for filing or making deposits/payments.
Where do I file IRS Form 2678?
Form 2678 must be sent to the address corresponding to the employer's or payer's location under 'Where To File.' For entities filing Form 941, this specific address is the Department of the Treasury Internal Revenue Service Center in Ogden, UT 84201-0046.
How do I complete IRS Form 2678?
If appointing an agent, the employer/payer signs Part 2, then gives it to the agent to complete and sign Part 3. If revoking an appointment, the filer signs Part 2 and completes Part 3 (the agent's signature is optional). The form is then sent according to the location listed under 'Where To File.'
What happens if IRS Form 2678 is filed incorrectly?
Failure to provide required information on Form 2678 could delay or prevent processing the appointment of agent. Intentionally providing false information subjects both the filer and the agent to penalties.
The employer/payer signs Part 2 first, then gives it to the agent who completes and signs Part 3. — what should I check?
Check Form 2678 (Rev. December 2024) Part 2 & 3.
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