IRS Form 8655 is a one-page authorization document used by businesses to officially allow a third party, such as a Reporting Agent, to interact with the IRS on their behalf for specific tax matters.

Form 8655, Reporting Agent Authorization, gives permission to a third-party agent (such as a payroll service provider or accountant) to perform certain tax-related duties. These duties may include filing employment tax returns, making tax deposits and payments, and receiving tax information directly from the IRS.
This is the only fax number for Form 8655, verified against the form's own filing instructions and IRS Publication 1474, with no state or regional split. Fax only to the RAF Team, faxing Form 8655 to any other IRS office does not satisfy your filing requirement. Send no more than 25 forms in a single fax, and the IRS itself recommends sending straight from your computer rather than a physical fax machine. You can also mail Form 8655 to the IRS Accounts Management Service Center, MS 6748 RAF Team, 1973 Rulon White Blvd, Ogden, UT 84404, but faxing is faster.
The IRS itself recommends faxing Form 8655 from a computer rather than a fax machine, and processes every submission through a single dedicated line at the RAF Team in Ogden. Fax.Plus lets a Reporting Agent, or the business authorizing one, send that form straight from a computer, phone, or email, with a timestamped delivery confirmation you can keep on file, useful since the IRS caps each submission at 25 forms and provides no other confirmation of its own.
Businesses or employers that hire a Reporting Agent (e.g., payroll service providers, accounting firms, or tax preparers) to handle federal tax matters on their behalf need to file Form 8655. The Reporting Agent may also submit this form with the client’s approval.
Form 8655 authorizes filing, deposits, payments, and receiving IRS correspondence, but it does not grant representation. A Reporting Agent cannot request penalty abatement, formally represent the client before IRS Appeals, Collection, or Exam, sign consents extending the time to assess tax, execute waivers on tax adjustments, set up an installment agreement, or receive refund checks on the client's behalf.
Form 8655 grants a Reporting Agent operational authority to file specific returns and make deposits or payments on a business's behalf. Form 2848 grants broader representational authority to argue a case before the IRS, and Form 8821 grants information-only access with no authority to act. All three can be on file at once for the same taxpayer, they're recorded on separate IRS systems and don't cancel each other out.
For signing and filing, Form 8655 covers Forms 940, 941, 943, 944, 945, 1042, and CT-1. For making deposits and payments, it covers a broader list that also includes Forms 720, 990-PF, 990-T, 1041, and 1120. You indicate which specific forms and periods you're authorizing directly on the form.
Yes. Authorizing a Reporting Agent with Form 8655 does not shift legal responsibility for timely filing or timely tax deposits and payments away from you. The IRS requires Reporting Agents to remind their clients of this in writing when the engagement begins and at least once a quarter afterward.
Indirectly, yes. To confirm a client's identity for the Electronic Federal Tax Payment System, a Reporting Agent's entity details (EIN, name, address) must exactly match IRS records. Once a Form 8655 authorization is on file with the IRS's Reporting Agent File, the agent can verify that match through IRS e-services, or by phone with Practitioner Priority Services if the filing hasn't processed yet.
Authorizing a Reporting Agent rarely happens in isolation. Here's what else comes up around IRS authorizations, payroll tax filings, and third-party fax submissions.
Create an account to save time and money by sending free faxes from a computer or mobile to anywhere in the world.
DISCLAIMER: The information on this site is for general information purposes only, and Alohi cannot guarantee that all the information on this site is current or accurate. This is not intended to be legal, accounting or tax advice and should not be a substitute for professional legal, accounting or tax advice. For legal advice, consult a licensed attorney regarding your specific legal questions.