IRS Form 8655 (Reporting Agent Authorization) Fax Numbers

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.