Last Updated on: November 9, 2025

Managing payroll taxes, filing returns, and staying compliant with IRS requirements can be time-consuming for businesses of all sizes. That’s where IRS Form 8655, Reporting Agent Authorization, comes into play. 

This form allows a taxpayer to officially authorize a qualified third party—such as a payroll service provider, tax preparer, or accounting firm—to handle critical tax-related tasks on their behalf. From filing employment tax returns and making electronic tax payments to receiving IRS correspondence, Form 8655 helps streamline operations while keeping compliance in check.

In this guide, we’ll cover everything you need to know about Form 8655, including its purpose, who can use it, detailed line-by-line completion instructions, and how to file it correctly.

What is the purpose of IRS Form 8655?

IRS Form 8655, Reporting Agent Authorization, is used by businesses to authorize a third-party reporting agent—such as a payroll provider or accountant—to manage certain federal tax responsibilities.

The purpose of Form 8655 is to:

1. Authorize the agent to sign and file federal tax returns (like employment or excise tax forms).
2. Allow the agent to make tax deposits and payments electronically on behalf of the business.
3. Permit the agent to receive duplicate IRS notices and communications related to those filings.
4. Enable the agent to assist the IRS in penalty relief determinations connected to the authorized activities.

In short, Form 8655 simplifies tax compliance by allowing trusted professionals to handle filings, payments, and IRS correspondence efficiently and accurately.

What’s New: Updates to Line 15 of Form 8655

The IRS has made several important updates to Line 15 of Form 8655, affecting the forms that can be authorized through a reporting agent.

Beginning with filings for tax year 2024, the IRS has removed Forms 940-PR, 941-PR, 941-SS, and 943-PR from Line 15. These forms are being discontinued and replaced with updated versions that streamline reporting and expand accessibility for Spanish-speaking employers.

Here’s what’s changed:

• Form 940-PR (Puerto Rico) filers will now file Form 940 instead. These employers may also choose to file the new Form 940 (sp) — the Spanish-language version of Form 940.
• Form 943-PR (Puerto Rico Agricultural Employers) has been discontinued. Filers will now use Form 943 or the new Form 943 (sp), the Spanish-language version.
• Beginning with filings for the first quarter of 2024, former Form 941-SS filers (used in U.S. territories) will now file Form 941, which has been updated to accommodate these filers.

They may also opt to use the new Form 941 (sp) — the Spanish-language version replacing both Form 941-PR and Form 941-SS.

Who needs to file Form 8655?

Filing Form 8655 is necessary when:

• A taxpayer hires a payroll service provider or tax filing company to prepare and e-file employment tax returns.
• A business authorizes a bank or payroll processor to make EFTPS tax payments.
• An organization wants its reporting agent to receive duplicate IRS notices to handle compliance issues proactively.

What Are the Forms That Can Give Authorization Using Form 8655?

The form separates permissions into categories, so you can grant authority for tax return filing, federal tax deposits/payments, responding to notices, and related state/local filings.

Below is a breakdown of the forms that can be authorized under each category.

1. Tax Filing Authorization

This section of Form 8655 allows the reporting agent to electronically file specific IRS tax returns on behalf of the taxpayer. You may select only the forms you want them to handle. Common authorized forms include:

• Form 940 – Employer’s Annual Federal Unemployment (FUTA) Tax Return
• Form 941 – Employer’s Quarterly Federal Tax Return
• Form 943 – Employer’s Annual Federal Tax Return for Agricultural Employees
• Form 944 – Employer’s Annual Federal Tax Return (for eligible small employers)
• Form 945 – Annual Return of Withheld Federal Income Tax
• Form 1042 – Annual Withholding Tax Return for U.S. Source Income of Foreign Persons
• Form CT-1 – Employer’s Annual Railroad Retirement Tax Return

2. Tax Deposit and Payment Authorization

This section allows the reporting agent to make federal tax deposits and payments on the taxpayer’s behalf through the Electronic Federal Tax Payment System (EFTPS). You can authorize any combination of these forms:

• Form 940 – FUTA tax deposits
• Form 941 – Payroll tax deposits
• Form 943 – Agricultural payroll tax deposits
• Form 944 – Annual payroll tax deposits for small employers
• Form 945 – Withheld federal income tax deposits
• Form 1042 – Withholding tax deposits for foreign income
• Form CT-1 – Railroad Retirement tax deposits
• Form 990-PF – Private Foundation Excise Tax Return deposits
• Form 990-T – Exempt Organization Business Income Tax Return deposits
• Form 720 – Quarterly Federal Excise Tax Return deposits
• Form 1041 – U.S. Income Tax Return for Estates and Trusts deposits
• Form 1120 – U.S. Corporation Income Tax Return deposits

3. Authorization to Respond to IRS Notices

This section allows the reporting agent to receive and respond to certain IRS notices, correspondence, or inquiries related to the taxpayer’s account. Commonly authorized forms include:

• Form W-2 – Wage and Tax Statement
• Form 1099 – Information returns (various types)
• Form 3921 / 3922 – Stock option and employee stock purchase plan reporting

4. Authorization for State and Local Returns

Form 8655 can also authorize the reporting agent to prepare, file, and make deposits/payments for related state and local returns that correspond to the federal forms listed in the Tax Filing and Tax Deposit sections. This allows a single agent to handle compliance at all levels of government, streamlining the employer’s reporting process.

Key point: You don’t have to authorize all forms in all categories—you can pick and choose based on the scope of services you want your reporting agent to handle. This flexibility helps business owners retain control over certain tax functions while outsourcing others.

Note: Once a client authorizes a reporting agent by signing IRS Form 8655, Reporting Agent Authorization, the agent is generally required to file tax returns and make tax deposits electronically on the client’s behalf. This requirement aligns with the IRS’s e-file mandate, which helps ensure faster processing, fewer errors, and better compliance tracking.

How to complete Form 8655?

Here is a detailed breakdown of the form’s sections:

Lines 1–5: Tax Payer Information

• Enter the taxpayer’s legal name, trade name (if any), Employer Identification Number (EIN), address, and check the box if the business is seasonal.

Lines 6–8: Tax Payer’s Contact Person Details

• Provide the name, title, and contact information of the taxpayer’s contact person. Include phone and fax numbers.

Lines 9–14: Reporting Agent Details

• Enter the reporting agent’s legal name, EIN, address, and contact information.

Line 15: Specifying the Authorization Period

• On Line 15 of Form 8655, you must specify the tax return(s) that the reporting agent is authorized to sign and file on your behalf.
• For quarterly returns such as Form 941 (Employer’s Quarterly Federal Tax Return), enter the period in the “YYYY/MM” format, where “MM” represents the last month of the quarter when the authorization begins.
  • Example: Enter “2025/12” if the authorization begins with the fourth quarter of 2025 (covering October through December 2025).
• For annual returns, use the “YYYY” format to indicate the tax year when the authorization begins.
  • Example: Enter “2025” for annual returns that start with the 2025 tax year.
• This line defines the starting point of the reporting agent’s authority to act on your behalf for the specified returns. Entering the correct year and month ensures your authorization is processed smoothly and avoids unnecessary IRS delays or rejections.

Line 16: Authorization of Reporting Agent To Make Deposits and Payments

• On Line 16 of Form 8655, you must specify the tax return(s) for which the reporting agent is authorized to make federal tax deposits or payments on your behalf.
• Use the “YYYY/MM” format to indicate the month and year when this authorization begins.
  • Example: Enter “2026/01” if the authorization begins in January 2026.
• This line ensures the IRS knows when the reporting agent’s payment authority starts, allowing them to make timely and accurate deposits for your designated tax returns.

Line 17: Duplicate Notices to Reporting Agents

• Check this box if the reporting agent should receive duplicate IRS correspondence.

Lines 18a–18c: Disclosure Authorization for Forms Series W-2, 1099, and/or 3921/3922

• Authorize the agent to prepare and file Forms W-2, 1099, or Forms 3921/3922 by entering the starting calendar year.

Line 19: State or Local Authorization

• Optionally authorize the reporting agent to file state and local returns related to the federal returns listed.
  

Electronic signature:

Form 8655 can be signed electronically. For details on approved e-signature methods and authentication requirements, refer to IRS Publication 1474, Section 01.03.

• Sole proprietorship:
  • The individual owner of the business must sign.
• Corporation (including LLCs taxed as corporations):
  • The form must be signed by:
    • An officer with legal authority to bind the corporation,
    • A person authorized by the board of directors or governing body,
    • An officer or employee authorized in writing by a principal officer, or
    • Any person authorized to access tax information under IRC section 6103(e).
• Partnership or unincorporated organization (including LLCs taxed as partnerships):
  • Any partner or member who was part of the business during the tax period covered by the form may sign.
• Single-member LLC (disregarded entity):
  • The owner of the LLC must sign.
• Trust or estate:
  • The fiduciary must sign on behalf of the trust or estate.
    

How to file Form 8655

Once completed and signed, Form 8655 can be filed with the IRS in one of two ways:

1. By Mail – Send the form to the IRS Accounts Management Service Center in Ogden, Utah.
2. By Fax – Preferred for speed. Fax the form to the designated IRS fax number. Up to 25 forms can be faxed in a single batch.
   

For reporting agents handling multiple clients, a Reporting Agent’s List must also be submitted, showing all taxpayers granting authorization.

Where to mail Form 8655

If mailing, send the completed form to:

Internal Revenue Service
Accounts Management Service Center
MS 6748 RAF Team
1973 North Rulon White Blvd.
Ogden, UT 84404

If faxing, use the official IRS fax number 855-214-7523 for Form 8655 submissions.

How long is Form 8655 valid for?

The authorization becomes effective once the IRS processes the signed form and the specified start period begins. It remains in effect indefinitely until:

• A new Form 8655 is submitted with updated information.
• The taxpayer sends a signed written statement to revoke the authorization.
• A copy of the original form marked “REVOKE” is sent to the IRS.

This ongoing validity allows the reporting agent to act continuously until the taxpayer actively ends the arrangement.

Final Thoughts

Form 8655 is a powerful tool for streamlining tax compliance by delegating filing and payment responsibilities to trusted third parties. It can save time, reduce administrative burden, and ensure timely compliance with IRS requirements. However, granting this authority does not transfer legal responsibility—taxpayers remain accountable for accurate and timely filings.

For best results, taxpayers should:

• Choose reputable reporting agents.
• Clearly understand the scope of authority granted.
• Keep copies of all filed authorizations and revocations.