Form 8655, or Reporting Agent Authorization, is a document that lets a payroll provider or a third-party reporting agent sign, file, and make deposits for your business.
On pdf.net, you can find an editable Form 8655 that can be completed online, in your browser, and saved for filing, which means you don’t need to pre-print anything or download any programs.
IRS Form 8655 is used to authorize a reporting agent to sign and file certain returns, make deposits and payments, receive duplicate IRS notices, and provide information supporting penalty relief determinations.
Taxpayers, such as employers, who hire a payroll provider or other reporting agent to handle filings and deposits should use Form 8655. They, or a person with authority to sign for it, should complete and sign the document themselves.
Form 8655 has no fixed annual due date; you should submit it before your reporting agent files or deposits for you and enter the starting period as the Form 8655 instructions explain. Authority covers only periods from that starting date forward and continues until revoked.
If Form 8655 is not submitted, the IRS has no record of your reporting agent authorization, so the agent can't act under it. There are no Form 8655 penalties imposed simply for not filing, but late returns or deposits can still carry standard IRS penalties.
You file Form 8655 by mailing it to the IRS Accounts Management Service Center, MS 6748 RAF Team, 1973 North Rulon White Blvd., Ogden, UT 84404, or faxing it to 855-214-7523. You should send no more than 25 forms per fax.
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3You can get a blank Form 8655 as a PDF from our website and print it so that you can fill it out by hand, or open our editable version and complete it online.
You cannot directly e-file Form 8655 with the IRS; its instructions list mail and fax as the standard submission methods. IRS Publication 1474 allows electronic signatures through reporting agents and electronic submission of qualifying reporting agents’ client lists, rather than the form itself.
If your Form 8655 is missing information, the IRS may delay or be unable to process the authorization. Before sending, double-check the taxpayer and agent names, EINs, selected returns and start periods, and the taxpayer's signature, title, and date.
Yes, you can fill out Form 8655 online in our editor by entering taxpayer and agent details, selecting returns, and adding start periods. You can then download the completed form, print it out, have the authorized taxpayer representative sign it, and send it to the IRS.
Form 8655 is free to get and edit based on your needs, but you need to pay a subscription fee if you need it saved on your device of choice.
You can correct mistakes on Form 8655 by submitting a new signed form. To add authority, you can file another Form 8655 completing lines 1-14 and the lines you want to add; to reduce it, you should send the IRS a signed written request.
For paper Form 8655 submissions accompanied by a Reporting Agent’s List, the IRS specifies returning the validated list within 30 days of receipt. Complete, signed forms sent to the Ogden address or fax number are processed by Accounts Management, and any disclosure authority takes effect once the taxpayer signs and the IRS receives it.