Form 8655 is the Reporting Agent Authorization. A business signs it to let a reporting agent, usually a payroll provider, sign and file certain returns such as Forms 940 and 941, make federal tax deposits and payments electronically, and receive copies of IRS notices. It stays in effect until the business or the agent ends it, and it doesn't make the agent responsible for your taxes.
The details come from the January 2024 revision of Form 8655, the current version as of October 2026.
What a reporting agent can do
Form 8655 can authorize a reporting agent to:
- Sign and file certain returns. Reporting agents must file electronically, except as allowed under Rev. Proc. 2012-32.
- Make deposits and payments, which must also be electronic, generally through the Electronic Federal Tax Payment System (EFTPS).
- Receive duplicate copies of notices and other correspondence about the authority granted.
- Give the IRS information to help with penalty relief decisions about the returns and deposits it handled.
| Line | Covers |
|---|---|
| Line 15: sign and file | 940, 941, 943, 944, 945, 1042, CT-1 |
| Line 16: deposits and payments | 720, 940, 941, 943, 944, 945, 990-PF, 990-T, 1041, 1042, 1120, CT-1 |
| Line 17 | Duplicate notices and correspondence to the agent |
| Lines 18a to 18c | Disclosure for W-2 series, 1099 series and Forms 3921 and 3922 notices |
| Line 19 | State or local returns related to lines 15 and 16 |
Authority for a form also covers related forms, such as the Spanish language version, the amended return (941-X, for example) and the payment voucher.
How to fill it in
- Lines 1 to 8: the business's legal name, any trade name, EIN, address, a contact person and phone number. Tick line 4 if you're a seasonal employer.
- Lines 9 to 14: the reporting agent's company name, EIN, address and contact details.
- Line 15: the returns to sign and file, with the starting period. Quarterly returns use YYYY/MM, where MM is the last month of the first quarter covered. Annual returns use YYYY.
- Line 16: the returns for which the agent makes deposits or payments, with the starting month in YYYY/MM format.
- Lines 17 to 19: tick any extra authority you want to give.
- Sign and date it. Disclosure authority starts once you've signed and the IRS has received it.
No authority is granted for periods before the ones you enter, so pick the starting period with care when you switch providers mid-year.
The protection most owners don't know about
Handing payroll to a provider doesn't hand over the liability. The authorization agreement says it doesn't relieve the taxpayer of the responsibility to make sure returns are filed and deposits are made. That's why the IRS requires the reporting agent to tell you so in writing when you sign up and at least quarterly after that, and to recommend you enroll in EFTPS so you can see the deposits made in your name.
Take them up on it. An EFTPS login is how you'd spot a provider that files returns but doesn't deposit the tax, before the penalty notices arrive.
What changed on the current form
The January 2024 revision removed Forms 940-PR, 941-PR, 941-SS and 943-PR from line 15. From tax year 2023, former Form 940-PR filers file Form 940, and from the first quarter of 2024, former Form 941-SS filers file Form 941. Spanish language versions, Forms 940 (sp), 941 (sp) and 943 (sp), can be used by any employer that prefers them. A Form 8655 signed for the main form covers the Spanish version too.
Electronic signatures are allowed, with the approved methods set out in Publication 1474, section 01.03. A provider that uses its own substitute Form 8655 needs IRS approval under Publication 1167, and the approval number must be printed in the lower left margin. The IRS estimates the form takes about 1 hour, 7 minutes to complete.
Who signs it
| Business type | Who signs |
|---|---|
| Sole proprietorship | The owner |
| Corporation, or LLC taxed as one | An officer with legal authority to bind it, or another person designated as the form describes |
| Partnership, or LLC taxed as one | Any person who was a member during part of the period covered |
| Single member LLC disregarded for tax | The owner |
| Trust or estate | The fiduciary |
Where to send it and how to end it
Send 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, with no more than 25 forms in one fax.
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- Changing provider: a new Form 8655 naming a new reporting agent ends the old agent's authority from the period on the new form.
- Revoking: send a copy of the old form, re-signed under the original signature, with REVOKE written across the top, or a signed statement if you don't have a copy.
- Adding authority: file another signed Form 8655. Reducing it needs a signed written request.
Form 8655 doesn't revoke a Form 2848 power of attorney or a Form 8821 already in place. It sits alongside the payroll returns themselves, such as Form 941.
The verdict
Form 8655 is routine paperwork when you start with a payroll provider, and it's worth getting right: correct starting periods, the right lines ticked, and a signature from someone with authority. Then enroll in EFTPS and check the deposits yourself every quarter, because the tax is still yours.
Frequently asked questions
What is Form 8655 used for?
It authorizes a reporting agent, usually a payroll provider, to sign and file certain returns, make deposits and payments electronically and receive copies of IRS notices for a business.
Does Form 8655 make the payroll company liable for my taxes?
No. The authorization doesn't relieve the taxpayer of the responsibility to make sure returns are filed and deposits are made on time.
Where do I send Form 8655?
To the IRS Accounts Management Service Center, MS 6748 RAF Team, 1973 North Rulon White Blvd., Ogden, UT 84404, or by fax to 855-214-7523.
How long does a Form 8655 last?
It continues indefinitely until the taxpayer or the reporting agent terminates or revokes it.
How do I revoke a Form 8655?
Send a copy of the old form re-signed under the original signature with REVOKE written across the top, or a signed revocation statement naming each agent.
