What is Form 8655 used for?

Form 8655, “Reporting Agent Authorization,” is the IRS form used by Reporting Agents to obtain authorization from their clients (taxpayers) to handle their payroll tax-related responsibilities. 

Specifically, it allows the reporting agent to: 

• Sign and file employment tax returns (for example, Forms 940, 941, 943, 944, 945) on behalf of the business.

• Make tax deposits and perform other acts related to filing and paying employment taxes (to the extent indicated on the form).

• Receive and inspect confidential IRS information related to the taxpayer’s employment tax accounts (transcripts, notices, etc.).