Form 8655 (Rev. 8-2014)
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
• 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
• 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. See section 5.05 of Rev. Proc. 2012-32. Employers who enroll in the
Electronic Federal Tax Payment System (EFTPS) can view EFTPS deposits
and payments made on their behalf under their employer identification
Once Form 8655 is signed, any authority granted is effective beginning with
the period indicated on lines 15 or 16 and continues indefinitely unless
revoked by the taxpayer or reporting agent. A new authorization must be
submitted to the Service for any increase or decrease in the authority of a
reporting agent to act for its client. The preceding authorization remains in
effect except as modified by the new one. 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(PR), 945-X, or CT-1X), or payment
voucher. In addition to the returns shown on lines 15 and 16, 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 granted on line 17a is effective on the date Form 8655
is signed by the taxpayer. 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.
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 801-620-4142.
Additional information concerning reporting agent authorizations may be
• 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
Revoking an Authorization
If you have a valid Form 8655 on file with the IRS, the filing of a new Form
8655 revokes 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, 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.
Withdrawing from reporting authority. A reporting agent can withdraw
from authority by filing a statement with the IRS, either on paper or using a
delete process. 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.
Use the “YYYY” format for annual tax returns. Use the “MM/YYYY” format
for quarterly tax returns, where “MM” is the ending month of the quarter the
named reporting agent is authorized to sign and file tax returns for the
taxpayer. For example, enter “09/2014” on the line for “941” to indicate you
are authorizing the named reporting agent to sign and file Form 941 for the
July–September quarter of 2014 and subsequent quarters.
Use the “MM/YYYY” format to enter the starting date, where “MM” is the first
month the named reporting agent is authorized to make deposits or
payments for the taxpayer. For example, enter “08/2014” on the line for
“720” to indicate you are authorizing the named reporting agent to make
deposits or payments for Form 720 starting in August 2014 and all
Who Must Sign
Electronic signature. For guidance on optional electronic signature
methods, 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
Trust or estate. The fiduciary.
Privacy Act and Paperwork Reduction Act Notice. We ask for the
information on this form to carry out the Internal Revenue laws of
the United States. Our authority to request this information is Internal
Revenue Code sections 6011, 6061, 6109, and 6302 and the regulations
thereunder. We use this information to identify you and record your reporting
agent authorization. You are not required to authorize a reporting agent to
act on your behalf. However, if you choose to authorize a reporting agent,
you are required to provide the information requested, including your
identification number. Failure to provide all the information requested may
prevent or delay processing of your authorization; providing false or
fraudulent information may subject you to penalties.
Routine uses of this information include giving it to the Department of
Justice for civil and criminal litigation, and to cities, states, the District of
Columbia, and U.S. commonwealths and possessions for use in
administering their tax laws. We may also disclose this information to other
countries under a tax treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement agencies and intelligence
agencies to combat terrorism.
You are not required to provide the information requested on a form that is
subject to the Paperwork Reduction Act unless the form displays a valid
OMB control number. Books or records relating to a form or instructions
must be retained as long as their contents may become material in the
administration of any Internal Revenue law.
The time needed to complete and file Form 8655 will vary depending on
individual circumstances. The estimated average time is 1 hour, 7 minutes.
If you have comments concerning the accuracy of this time estimate or
suggestions for making Form 8655 simpler, we would be happy to hear from
you. You can send us comments from www.irs.gov/formspubs. Click on
More Information and then click on Give us feedback. Or you can send your
comments to Internal Revenue Service, Tax Forms and Publications Division,
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send
Form 8655 to this address. Instead, see Where To File, earlier.