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Official form guide
Form 8655: Reporting Agent Authorization
IRS Form 8655 is the Reporting Agent Authorization that lets a taxpayer grant a reporting agent authority to sign and file returns and make deposits. Authority becomes effective upon the taxpayer’s signature and IRS receipt of the form.
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IRS Form 8655 - Reporting Agent Authorization
IRS Form 8655 is the Reporting Agent Authorization that lets a taxpayer grant a reporting agent authority to sign and file returns and make deposits. Authority becomes effective upon the taxpayer’s signature and IRS receipt of the form.
Risk Radar
Scan points- 1Submitting Form 8655 without the taxpayer’s signature makes the authorization invalid.
- 2Leaving the taxpayer’s signature line blank, which invalidates the authorization.
- 3Omitting the taxpayer’s title and date under the signature, which the form requires.
- 4Failing to check the box that authorizes the agent to sign and file state or local returns when that authority is needed.
- 5Not completing lines 1‑14 with the reporting agent’s name and specific powers, resulting in an incomplete grant of authority.
Plain English
Form 8655 lets you give a tax professional permission to file your returns and send payments for you. You fill in the agent’s name, choose what they can do, sign and date the form, and send it to the IRS. The agent can then act on your behalf, but you still must ensure all returns are filed and payments made.
Submission Date
- Filing date: 2024-01-08 22:10:16
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when you want to authorize a reporting agent to sign and file certain returns and to make deposits or payments for those returns.
- Do not use it when you need a power of attorney or disclosure authority; those require Form 2848 or Form 8821.
- Check Form 2848 instead when you need a broader power of attorney for tax matters.
Form selector
Use this form or another form?
Need a power of attorney for tax representation
Provides broader representation authority beyond reporting‑agent tasks
✓ Confirm you require attorney authority, not just reporting‑agent authorization
Only need IRS to share tax information without filing rights
Grants disclosure authority without signing ability
✓ Verify you do not need filing or deposit authority
Authorizing a reporting agent to make deposits for a Form 1120‑C return
Uses the entry space for Form 1120 on line 16 to cover the 1120 series
✓ Ensure the correct return year is entered on line 16
Deadline or filing window
Not stated in the official source.
Checklist
What you need before filling it out
Taxpayer name (line 1a)
Legal name of the taxpayer · Form 8655 line 1a
Employer identification number (line 2)
Taxpayer EIN · Form 8655 line 2
Reporting agent name (line 9)
Business name of the reporting agent · Form 8655 line 9
Authorization period for filing (line 15)
YYYY/MM for quarterly or YYYY for annual · Form 8655 line 15
Authorization period for deposits (line 16)
YYYY/MM indicating month authorization begins · Form 8655 line 16
Before you submit
- 1Verify the form edition reads Rev. January 2024
- 2Enter the taxpayer’s legal name on line 1a
- 3Enter the taxpayer’s EIN on line 2
- 4Provide the taxpayer’s address on line 3
- 5Complete the reporting agent’s name and EIN on lines 9 and 10
- 6Fill in the reporting agent’s daytime telephone on line 13
- 7Indicate the correct return codes and start dates on line 15 using the required format
- 8Indicate the correct deposit start dates on line 16 using the required format
- 9Sign the form as the taxpayer; ensure the signature is legible
- 10Retain a copy for your records
- 11Mail the completed form to the IRS address listed under “Where To File”
How to file this form
- 1Complete taxpayer identification fields (lines 1a‑4)
- 2Complete reporting agent identification fields (lines 9‑14)
- 3Mark the returns to be signed on line 15 and the returns for deposits on line 16
- 4Sign the form to activate the authorization
- 5Mail the signed form to the IRS address indicated in the “Where To File” section
- 6Keep the mailed copy and any delivery receipt as proof of filing
Known limitations
- 1Does not revoke authority granted on Form 2848
- 2Does not affect authority granted on Form 8821
- 3Does not modify third‑party designee checkbox authority
- 4Authority applies only after IRS receives the signed form
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->Form 8655 is the Rev. January 2024 edition; the form directs users to www.irs.gov/Form8655 for the latest information.
What changed or needs a fresh check
- Edition date — confirm the form shows Rev. January 2024
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source
- Signature — confirm taxpayer signature is present; authority is effective upon signature and IRS receipt
Quick Facts
Downloads
After you file
- 1File the signed Form 8655 with your records
- 2Retain the form for as long as its contents may become material to any tax law
- 3Await IRS acknowledgment of receipt (often via a notice or electronic confirmation)
- 4If an error is discovered, submit a new signed Form 8655 with corrected information
- 5To revoke, follow the revocation procedure described in the form instructions
- 6Update the reporting agent’s authorization as needed by filing another Form 8655
Sources
- SRCForm p.1 — revision date is Rev. January 2024 and link to www.irs.gov/Form8655 for latest information.
- SRCForm p.2 — purpose statement authorizes reporting agent to sign and file returns and to make deposits/payments.
- SRCForm p.2 — authority does not affect Form 2848 or Form 8821.
- SRCForm p.2 — forms 940‑PR, 941‑PR, 943‑PR removed from line 15 (What’s New).
- SRCForm p.2 — line 15 date format: “YYYY/MM” for quarterly, “YYYY” for annual.
- SRCForm p.2 — line 16 date format: “YYYY/MM” indicating month authorization begins.
- SRCForm p.2 — revocation instructions require sending a copy with “REVOKE” across the top.
- SRCForm p.3 — records must be retained as long as they may become material in tax administration.
- SRCForm p.1 — fields 1a, 2, 9, 10, 15, 16 listed as required entries.
- SRCNot stated in the official source — fee amount.
Common confusion points
Can I use Form 8655 to revoke an agent?
Revocation requires sending a copy of the executed form with “REVOKE” marked, not a new blank form.
→ Check the revocation instructions on page 2 and mark “REVOKE” across the top.
What format should I use for the dates on line 15?
The form specifies YYYY/MM for quarterly and YYYY for annual periods.
→ Confirm the date matches the required YYYY/MM or YYYY pattern.
Do I need to file Form 8655 electronically?
The source says reporting agents must file returns electronically but does not require the authorization form itself to be e‑filed.
→ Verify the submission method is mailing to the address under Where To File.
Will this form replace my existing power of attorney?
The form does not affect authority granted on Form 2848 or 8821.
→ Review any existing Form 2848 or 8821 to ensure they remain in effect.
Which forms are no longer listed on line 15?
Forms 940‑PR, 941‑PR, and 943‑PR were removed beginning with tax year 2023.
→ Check the line 15 list to ensure you are not selecting a discontinued form.
Can I authorize deposits for a Form 1120‑C using this form?
The form allows using the entry space for Form 1120 on line 16 to cover the 1120 series.
→ Enter “Form 1120” on line 16 and specify the appropriate start month.
Workflow map
Related forms and next steps
Before
Current
Often used with
⚠ If something goes wrong
- Form 8655 (new) — submit a corrected form to amend or increase authority
Questions about IRS Form 8655
What is IRS Form 8655 used for?
Form 8655 lets you give a tax professional permission to file your returns and send payments for you. You fill in the agent’s name, choose what they can do, sign and date the form, and send it to the IRS. The agent can then act on your behalf, but you still must ensure all returns are filed and payments made.
Who must file IRS Form 8655?
The taxpayer who wants to grant a reporting agent authority must file IRS Form 8655.
What information does IRS Form 8655 require?
The form records the reporting agent’s name, the specific authorizations (signing and filing returns, making deposits and payments), any state or local filing authority, and the taxpayer’s signature, title, and date.
Where do I file IRS Form 8655?
Send Form 8655 to the 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 (no more than 25 forms per transmission).
How do I complete IRS Form 8655?
Enter the reporting agent’s information and select the authorizations on lines 1‑14, checking the box on line 15 or 16 if state or local returns are included. Sign, print your title, and date the form on the signature line. Mail or fax the completed form to the IRS Accounts Management Service Center listed on the form. Keep a copy for your records.
What happens if IRS Form 8655 is filed incorrectly?
The agreement does not relieve the taxpayer of responsibility to file returns and make payments; an incomplete or unsigned form leaves the reporting agent without authority, risking missed filings or payments.
Can I use Form 8655 to revoke an agent?
Revocation requires sending a copy of the executed form with “REVOKE” marked, not a new blank form. Check the revocation instructions on page 2 and mark “REVOKE” across the top.
What format should I use for the dates on line 15?
The form specifies YYYY/MM for quarterly and YYYY for annual periods. Confirm the date matches the required YYYY/MM or YYYY pattern.
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