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About Form 8655, Reporting Agent Authorization. Use this form to authorize a reporting agent to: Sign and file certain returns; Make deposits and payments for certain returns; Receive duplicate copies of tax information, notices, and other written and/or electronic communication regarding any authority granted; and.
For example, Form 8655 can be used to provide authorization for 944 (sp) using the entry spaces for Form 944. The form also can be used to authorize a reporting agent to make deposits and payments for other returns in the Form 1120 series, such as Form 1120-C, using the entry space for Form 1120 on line 16.
The service has prescribed Form 8655, Reporting Agent Authorization PDF, as the appropriate authorization for use by a taxpayer to designate a reporting agent to perform one or more of the following acts on behalf of a taxpayer: File and sign certain tax returns, electronically where required by Revenue Procedure 2012-32.
For example, Form 8655 can be used to provide authorization for Form 944-SP using the entry spaces for Form 944. The form also can be used to authorize a reporting agent to make deposits and payments for other returns in the Form 1120 series, such as Form 1120-C, using the entry space for Form 1120 on line 16.
The most common errors made in completing Form 8655 are as follows: Missing taxpayer signature; Missing taxpayer signature date. An unauthorized party signed the Form 8655. The individual signing Form 8655 must be authorized to bind the company. No beginning periods/dates indicated on lines 15, 16, or 18.
Generally, Form 8655 can be signed by: (a) an officer having legal authority to bind the corporation, (b) any person designated by the board of directors or other governing body, (c) any officer or employee on
There are some differences between a reporting agent authorized under Form 8655, Reporting Agent Authorization and an agent appointed using Form 2678, Employer/Payer Appointment of Agent.
New RAAs must be submitted on Form 8655 with a revision date of May 2005 or later, or on an approved substitute form as described in Publication 1167, General Rules and Specifications for Substitute Forms and Schedules.
A Reporting Agent must complete Form 8655, Reporting Agent Authorization PDF, for each client for whom a return will be filed. Reporting Agents must submit Form 8655 PDF to the IRS prior to or at the same time that they submit an IRS e-file application.
Reporting Agents authorized under IRS Form 8655, Reporting Agent Authorization, typically sign and file the client’s returns electronically using each client’s EIN. They pay employment taxes and make federal tax deposits through the IRS’s Electronic Federal Tax Payment System (EFTPS).