IRS Form 8655: Reporting Agent Authorization (2026)

What Form 8655 authorizes

Form 8655 appoints a reporting agent — usually a payroll provider or bookkeeper — to file certain employment tax returns and make federal tax deposits on your business's behalf. It's what lets a payroll service handle your Form 941 filings and deposit the taxes it withholds.

What you'll specify

• Your business name, EIN, and address,
• The reporting agent's details, and
• The forms the agent is authorized to file (for example Form 941) and the start date.

You can authorize the agent to file, deposit, receive copies of notices, or all three — scope it to what you actually want them handling.

Common mistakes to avoid

• Assuming the agent takes on your liability. Even when an agent files and deposits for you, the business remains responsible for its employment taxes — so reconcile what the agent reports.
• Using the wrong EIN or a mismatched legal name, which the IRS will reject.
• Not updating it when you change payroll providers — file a new authorization and revoke the old one.

After you file it

Once processed, your reporting agent can begin filing and depositing on the effective date you set. Keep visibility into the filings — request copies of notices — so you always know your payroll taxes are handled correctly.