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Form 8655: Reporting Agent Authorization
IRS Form 8655 is used for Reporting Agent Authorization, which allows a reporting agent to receive confidential taxpayer information from the IRS to assist in responding to notices related to Forms 3921 and 3922; this authority is effective for calendar year forms beginning .
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IRS Form 8655 - Reporting Agent Authorization
IRS Form 8655 is used for Reporting Agent Authorization, which allows a reporting agent to receive confidential taxpayer information from the IRS to assist in responding to notices related to Forms 3921 and 3922; this authority is effective for calendar year forms beginning .
Risk Radar
Scan points- 1Failing to sign as the taxpayer voids the authority; ensure you certify you have the right to execute it.
- 2Failing to check the box to authorize signing/filing state or local returns (if applicable).
- 3Not specifying a start date for the authorization's effectiveness on line 1.
- 4Forgetting to sign and provide the Title when certifying authority on Form 8655.
- 5Filing without noting whether the agent can make deposits/payments for Form 1120 series returns (line 16).
Plain English
This form grants permission for a designated reporting agent to access private tax information held by the IRS. This allows the agent to help you respond to specific IRS notices concerning your Forms 3921 and 3922. The authorization also permits the agent to sign, file returns, or make payments on your behalf.
Submission Date
- Filing date: 2024-01-08 22:10:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form when authorizing a reporting agent to sign and file certain returns or make deposits and payments for specific tax returns.
- Do not use Form 8655 when you wish to revoke an existing authorization; instead, send a written request or re-sign the original form.
- Check Form 2848 instead when authorizing someone to act on your behalf generally (though Form 8655 can also be used for this).
Form selector
Use this form or another form?
Filing returns in Spanish
Allows use by employers in the US, PR, or other territories when a Spanish language version is preferred.
✓ Check if your preference requires one of these specific forms.
Form 940 (sp) / 941 (sp) / 943 (sp)
Filing returns beginning Q1 2024
Former filers of Form 941-SS should file this new form starting with filings for the first quarter of 2024.
✓ Confirm you are using the revised Form 941 version.
Filing returns beginning TY 2023
Former filers of Form 940-PR will instead file Form 940 starting with filings for tax year 2023.
✓ Note that these filers may also choose to use the Spanish language version (Form 940 (sp)).
Deadline or filing window
The authority granted by Form 8655 is effective for calendar year forms beginning on the date specified. There is no specific filing deadline mentioned, but disclosure authority begins immediately upon signature and IRS receipt. If increasing authority, submit another signed Form 8655 to add it.
Checklist
What you need before filling it out
Authorization Scope
Sign and file certain returns OR Make deposits and payments for certain returns (or other Form 1120 series) · General purpose statement on Page 2
Authority Effectiveness
Upon signature of taxpayer and IRS receipt of Form 8655 · Disclosure authority section, Page 2
Mailing Address
Internal Revenue Service Accounts Management Service Center MS 6748 RAF Team 1973 North Rulon White Blvd. Ogden, UT 84404 · Where To File section, Page 2
Fax Number
855-214-7523 · Where To File section, Page 2
Revocation Method (Copy)
Send a copy of the previously executed Form 8655 to the IRS at the address listed above, re-signed and marked “REVOKE”. · Page 2 instructions on revocation
E-filing Requirement
Reporting agents must file returns electronically except as provided under Rev. Proc. 2012-32. · Purpose section, Page 2
Before you submit
- 1The taxpayer has signed the Form 8655.
- 2The IRS has received a copy of the completed Form 8655.
- 3If increasing authority, you have submitted another signed Form 8655 completing lines 1–14 (or adding specific line(s)).
- 4If decreasing authority, you have sent a signed, written request to the address listed under Where To File.
- 5If revoking authorization via copy, you have re-signed the original form and written “REVOKE” across the top.
- 6If revoking without a copy, you have sent a signed statement listing the name and address of each reporting agent whose authority is revoked.
- 7The Form 8655 has been completed using the current Rev. 1-2024 edition.
How to file this form
- 1Complete all required fields on IRS Form 8655 (Rev. 1-2024), clearly indicating whether you are authorizing signing/filing or deposit/payment authority.
- 2Sign the Form 8655 as the taxpayer, ensuring the signature is present before sending.
- 3Mail the signed Form 8655 to Internal Revenue Service Accounts Management Service Center MS 6748 RAF Team 1973 North Rulon White Blvd. Ogden, UT 84404, or fax it to 855-214-7523.
- 4Keep a copy of the fully executed Form 8655 for your records, as this proves disclosure authority is effective upon IRS receipt.
Known limitations
- 1The authority granted by Form 8655 does not revoke and has no effect on any authority previously granted on Form 2848 or Form 8821.
- 2If an existing authorization is increased, another signed Form 8655 must be submitted, completing lines 1–14 and specifying the new line(s) of added authority.
- 3To decrease the authority granted by an existing Form 8655, a signed, written request must be sent to the address listed under Where To File.
- 4If a taxpayer wishes to revoke an existing authorization without having a copy of the original Form 8655, a statement of revocation must be sent to the IRS and must list the name and address of each reporting agent whose authority 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 of IRS Form 8655 is Rev. 1-2024. The instructions indicate that additional information can be found in Pub. 1474, suggesting this publication contains the latest guidance.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 01/24.
- Mailing address — confirm the destination is Internal Revenue Service Accounts Management Service Center MS 6748 RAF Team 1973 North Rulon White Blvd. Ogden, UT 84404.
- Signature — ensure the taxpayer signs it, and that the IRS receives Form 8655.
- Purpose — confirm you are authorizing a reporting agent for signing/filing or deposit/payment purposes.
Quick Facts
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After you file
- 1Retain books or records relating to Form 8655 as long as their contents may become material in the administration of any Internal Revenue law.
- 2The disclosure authority becomes effective upon signature by the taxpayer and IRS receipt of Form 8655.
- 3If increasing authorization, submit another signed Form 8655 to add new authority.
- 4If decreasing authorization, send a signed, written request to the address under Where To File.
- 5If revoking authorization, send a copy of the previously executed Form 8655 (re-signed with 'REVOKE' across the top) or a signed statement of revocation.
Sources
- SRCInstructions p.1 — The official title is IRS Form 8655 (Rev. January 2024) Reporting Agent Authorization.
- SRCInstructions p.1 — Taxpayers must fill out lines 1a through 14, and the agent details are on lines 9 through 14.
- SRCInstructions p.1 — To Sign and File Returns, use 'YYYY/MM' for quarterly returns (where MM is the last month of the quarter) or 'YYYY' for annual returns.
- SRCInstructions p.2 — Form 8655 can authorize a reporting agent to make deposits and payments for other returns in the Form 1120 series, such as Form 1120-C, using line 16.
- SRCInstructions p.2 — The IRS address for filing is Accounts Management Service Center MS 6748 RAF Team 1973 North Rulon White Blvd., Ogden, UT 84404.
- SRCInstructions p.2 — Faxing Form 8655 to the IRS can be done at 855-214-7523, with a limit of 25 forms per transmission.
- SRCInstructions p.2 — The authority is effective upon signature by taxpayer and IRS receipt of Form 8655.
- SRCInstructions p.2 — To increase authority, submit another signed Form 8655 completing lines 1–14; to decrease it, send a signed written request.
Common confusion points
What format do I use for the tax return(s) when authorizing signing/filing?
The source specifies different formats based on whether the return is quarterly or annual.
→ Use 'YYYY/MM' for quarterly (where MM is the last month of the quarter) and 'YYYY' for annual.
When should I use 'YYYY/MM' vs. just 'YYYY' on Form 8655?
The format depends entirely on the type of tax return being authorized.
→ Quarterly returns require 'YYYY/MM'; annual returns require only 'YYYY'.
How do I authorize a reporting agent to make deposits and payments for specific returns?
Line 16 requires a specific date format for these authorizations.
→ Use the 'YYYY/MM' format, indicating the month in which the authorization begins.
If my employer is seasonal, where do I indicate that on Form 8655?
There is a dedicated checkbox for this status near the Taxpayer information section.
→ Check box number 4 on Form 8655.
What if I want to authorize deposits/payments for an 1120 series return?
The form allows authorization for other returns in the Form 1120 series, such as Form 1120-C.
→ Use the entry space designated for Form 1120 on line 16.
What happens if I sign a new Form 8655 but don't list all the changes?
The preceding authorization remains in effect except as modified by the new one, so ensure you document everything.
→ Complete lines 1–14 and specifically list any added authority on the form.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Use Form 3921 and Form 3922 as examples of returns for which this authorization assists in responding to notices.
Questions about IRS Form 8655
What is IRS Form 8655 used for?
This form grants permission for a designated reporting agent to access private tax information held by the IRS. This allows the agent to help you respond to specific IRS notices concerning your Forms 3921 and 3922. The authorization also permits the agent to sign, file returns, or make payments on your behalf.
Who must file IRS Form 8655?
The taxpayer must execute Form 8655 to authorize a reporting agent. This authority can be granted for use by any employer in the United States, Puerto Rico, or other territories.
What information does IRS Form 8655 require?
The form authorizes a reporting agent to sign and file certain returns (like Forms 940, 941, and 943), make deposits/payments for various returns including the Form 1120 series on line 16, and receive confidential information. The taxpayer certifies this authority is granted by signing the form.
When is IRS Form 8655 due?
The disclosure authority becomes effective upon signature of the taxpayer and IRS receipt of Form 8655. This authority is valid for calendar year forms beginning as specified on the form.
Where do I file IRS Form 8655?
Send Form 8655 to the Internal Revenue Service Accounts Management Service Center at MS 6748 RAF Team 1973 North Rulon White Blvd., Ogden, UT 84404. Faxing is accepted at 855-214-7523.
How do I complete IRS Form 8655?
The taxpayer must first certify they have the authority to execute Form 8655 by signing it. Next, the taxpayer fills out lines indicating the start date of the authorization's effect. Finally, the taxpayer provides their Title and Date before submitting the form for IRS receipt.
What happens if IRS Form 8655 is filed incorrectly?
If the form is completed incorrectly or not filed, the reporting agent may lack authority to sign and file returns, which could delay responses to IRS notices regarding Forms 3921 and 3922. The taxpayer remains responsible for ensuring all tax returns are filed and payments are made.
What format do I use for the tax return(s) when authorizing signing/filing?
The source specifies different formats based on whether the return is quarterly or annual. Use 'YYYY/MM' for quarterly (where MM is the last month of the quarter) and 'YYYY' for annual.
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