Form 8655 (Rev. 10-2018)
Page 2
Instructions
What’s New
Fax number. The fax number for Form 8655 is changed to 855-214-7523.
When faxing Forms 8655, please send no more than 25 forms in a single
transmission. If possible, please send faxes directly from your computer
instead of from a fax machine.
Updated instructions for lines 15 and 16. The instructions for lines 15 and
16 have been clarified and now appear at the lines themselves. Please use
the “YYYY/MM” format instead of the “MM/YYYY” format.
Former line 17a removed. The authorization agreement at the bottom of the
form provides the disclosure authority previously covered by line 17a.
Increasing or decreasing authority. The instructions with regard to
increasing or decreasing authority have been clarified. See Authority Granted.
Termination and Revocation. The instructions have been updated to
distinguish between these terms and to explain the procedure for each. See
Terminating or Revoking an Authorization.
Purpose of Form
Use Form 8655 to authorize a reporting agent to:
• Sign and file certain returns. Reporting agents must file returns
electronically except as provided under Rev. Proc. 2012-32. You can find
Rev. Proc. 2012-32 on page 267 of Internal Revenue Bulletin 2012-34 at
www.irs.gov/pub/irs-irbs/irb12-34.pdf. See Pub. 3112, IRS e-file Application
and Participation, for information about e-filing and getting the reporting
agent PIN;
• Make deposits and payments for certain returns. Reporting agents must
make deposits and payments electronically, generally through the Electronic
Federal Tax Payment System (EFTPS.gov). See Pub. 4169, Tax Professional
Guide to EFTPS, and Rev. Proc. 2012-33;
• Receive duplicate copies of tax information, notices, and other written and/
or electronic communication regarding any authority granted; and
• Provide IRS with information to aid in penalty relief determinations related
to the authority granted on Form 8655.
Note. An authorization does not relieve the taxpayer of the responsibility (or
from liability for failing) to ensure that all tax returns are filed timely and that
all federal tax deposits (FTDs) and federal tax payments (FTPs) are made
timely. A reporting agent must notify its client of that fact and must
recommend that it enroll in the Electronic Federal Tax Payment System
(EFTPS) to view EFTPS deposits and payments made on the client’s behalf.
A reporting agent must provide this notification, in writing, upon entering into
an agreement with the client and at least quarterly thereafter for as long as it
provides services to that client. Sample language and other details may be
found in Rev. Proc. 2012-32, Section 5.05.
Authority Granted
Once Form 8655 is signed, any authority granted is effective beginning with
the period indicated on lines 15, 16, 18a, 18b, and/or 18c and continues
indefinitely unless terminated or revoked by the taxpayer or reporting agent.
No authorization or authority is granted for periods prior to the period(s)
indicated on Form 8655.
Where authority is granted for any form, it is also effective for related forms
such as the corresponding non-English language form, amended return,
(Form 941-X, 941-X(PR), 943-X, 944-X, 945-X, or CT-1X), or payment
voucher. 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.
Disclosure authority is effective upon signature of taxpayer and IRS receipt
of Form 8655. Any authority granted on Form 8655 does not revoke and has
no effect on any authority granted on Forms 2848 or 8821, or any third-party
designee checkbox authority.
To increase the authority granted to a reporting agent by a Form 8655
already in effect, submit another signed Form 8655, completing lines 1–14
and any line on which you want to add authority. To decrease the authority
granted to a reporting agent by a Form 8655 already in effect, send a signed,
written request to the address under Where To File. The preceding
authorization remains in effect except as modified by the new one.
Where To File
Send Form 8655 to:
Internal Revenue Service
Accounts Management Service Center
MS 6748 RAF Team
1973 North Rulon White Blvd.
Ogden, UT 84404
You can fax Form 8655 to the IRS. The number is 855-214-7523. When
faxing Forms 8655, please send no more than 25 forms in a single
transmission. If possible, please send faxes from your computer instead of a
fax machine.
Additional Information
Additional information concerning reporting agent authorizations may be
found in:
• Pub. 1474, Technical Specifications Guide for Reporting Agent
Authorization and Federal Tax Depositors.
• Rev. Proc. 2012-32.
Substitute Form 8655
If you want to prepare and use a substitute Form 8655, see Pub. 1167,
General Rules and Specifications for Substitute Forms and Schedules. If your
substitute Form 8655 is approved, the form approval number must be
printed in the lower left margin of each substitute Form 8655 you file with the
IRS.
Terminating or Revoking an Authorization
If you have a valid Form 8655 on file with the IRS, the filing of a new Form
8655 indicating a new reporting agent terminates the authority of the prior
reporting agent beginning with the period indicated on the new Form 8655.
However, the prior reporting agent is still an authorized reporting agent and
retains any previously granted disclosure authority for the periods prior to the
beginning period of the new reporting agent’s authorization unless
specifically revoked.
If the taxpayer wants to revoke an existing authorization, such that the
reporting agent would no longer be authorized to act or receive information
for previously authorized tax periods, 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 signature. Write “REVOKE” across
the top of the form. If you do not have a copy of the authorization you want
to revoke, send a statement to the IRS. The statement of revocation must
indicate that the authority of the reporting agent is revoked and must be
signed by the taxpayer. Also, list the name and address of each reporting
agent whose authority is revoked.
A reporting agent may terminate its authority by filing a statement with the
IRS, either on paper or using a delete process. A reporting agent wanting to
revoke its authority must submit the request in writing. The statement must
be signed by the reporting agent (if filed on paper) and identify the name and
address of the taxpayer and authorization(s) from which the reporting agent
is withdrawing. For information on the delete process, see Pub. 1474.
Who Must Sign
Electronic signature. For guidance on optional electronic signature
methods, including approved methods of authentication and signature and
additional items that must appear on the Form 8655, see Pub. 1474, section
01.03.
Sole proprietorship. The individual owning the business.
Corporation (including a limited liability company (LLC) treated as a
corporation). 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
written request by any principal officer, and (d) any other person authorized
to access information under section 6103(e).
Partnership (including an LLC treated as a partnership) or an
unincorporated organization. Generally, Form 8655 can be signed by any
person who was a member of the partnership during any part of the tax
period covered by Form 8655.
Single member LLC treated as a disregarded entity. The owner of the
LLC.
Trust or estate. The fiduciary.
