Learn what acts a reporting agent can perform.
Reporting agents (RAs) are companies (not individuals) that perform payroll services for other businesses. We'll tell you what acts they can perform on behalf of a taxpayer.
Reporting agents assist employers in making required tax deposits and tax information filings. They'll do this for the federal, state and local governments.
Form 8655, Reporting Agent Authorization designates a reporting agent to perform the following acts on behalf of a taxpayer:
- File and sign certain tax returns, electronically where required by Revenue Procedure 2007-38.
- Make Federal Tax Deposits (FTDs) and other Federal Tax Payments (FTPs), including using the Electronic Federal Tax Payment System (EFTPS).
- Submit FTD and FTP information, including to EFTPS.
- Receive duplicate copies of official notices, correspondence, deposit requirements, transcripts or certain other information.
- Discuss the status of both tax payments and form filings with the IRS.
The person signing Form 8655 should be someone who has authority to legally bind the corporation, partnership or sole proprietor entity.
For more information on who can sign the form, please refer to the IRS website: http://www.irs.gov/pub/irs-pdf/f8655.pdf.