# Form 8655

URL: https://pdf.net/pdf-forms/tax-forms/form-8655
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form

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.

## Versions

- 2024 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/23d28284234c4d14890fcb0b83ad0949db653709.pdf)

## How to Fill Out Form 8655

1. Go to the printable Form 8655
2. Enter taxpayer name, EIN, and address
3. Add the reporting agent's details
4. Enter returns and YYYY/MM start periods (you can see what it looks like if you check out a good completed Form 8655 example)
5. Check the notice or state authority boxes if needed
6. Sign, date, and download

## Facts

### What Is Form 8655 Used For?

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.

### Who Should Use Form 8655?

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.

### When Is Form 8655 Due?

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.

### What Happens If Form 8655 Is Not Submitted?

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.

### How and Where Do I File Form 8655?

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.