1. How to Become a Reporting Agent
Shelley Dockstader
Sr. Tax Analyst
John Myett
National Account Manger

2. What is a Reporting Agent?

3. Reporting Agent (RA) Roles, Responsibilities, & Opportunities
Revenue Procedures
Forms and Publications
Products and Services
What’s New
Other Authorizations 3

4. Revenue Procedure
Provides requirements for completing and submitting Form 8655
Form 8655 allows taxpayer to designate an RA
Sign and file tax returns
Make federal tax deposits (FTDs) and other federal tax payments (FTPs)
Receive duplicate copies of notices and other information if authorized by your client.

5. Types of Returns Covered
Sign and file on paper Forms
940PR
941PR, 941SS
943, 943PR
944, 944PR, 944SP, 944SS
945
1042
CT-1
Sign and e-file Forms
940
941
944
These authorities also apply to amended returns and successor forms

6. Exceptions to e-file Requirement
Late receipt of payroll information
Rejected electronic submission
Paper filing allowed
Service requests paper returns

7. Things to Do Evaluate e-file software Apply for e-file
Secure and file Forms 8655
Insure clients are ready for electronic deposits (EFTPS)

8. Applying for e-file Register for e-Services
Complete e-file application
Select reporting agent role
Indicate whether you will transmit or use 3rd party

9. Form 8655 Reporting Agent Authorization (RAA)
Each client required to sign an RAA
Refer to Publication 1474
Can submit on paper if <100
Must include list of EINs (Agent List)
Must submit on mag tape if >100
Allow 10 days for IRS to process

10. Substitute Forms May use an IRS approved substitute Form 8655
Refer to Publication 1167 for guidance

11. Who Must Sign
If sole proprietor or single member LLC, must be owner’s signature
Others can sign, but must complete IRS POA, Form 2848, and attach to 8655
If entity is a corporation, a duly authorized official may sign

12. Benefits of Form 8655
Receive copies of notices and other correspondence (optional)
Obtain tax deposit frequency files (optional)
Discuss tax matters with IRS.

13. EFTPS More accurate than paper coupons Better documentation
More easily verified

14. Products Available for Reporting Agents
e-Services
Deposit Frequency File

15. e-Services Transcript Delivery System (TDS)
Electronic Account Resolution (EAR)
TDS MIS Report
Taxpayer ID Number (TIN) Matching

16. Deposit Frequency File
Receive updated deposit frequency for each authorized client
Use to verify client information
Receive 12 times a year
Delivered electronically

17. What’s Coming Bulk Electronic Notice Delivery
Electronic RAA submission
e-Signature

18. Avoiding Suspension Comply with e-file requirements
Submit payments after obtaining authorization
Cooperate with IRS in monitoring abuse

19. Other Authorizations
Form 2848, Power of Attorney and Declaration of Representative
Form 8821, Tax Information Authorization

20. Form 2848 Must be an individual eligible to practice
Recorded on Centralized Authorization File (CAF)
H Designation

21. Form 8821
Designates an “appointee,” which can be an individual, firm, etc.
Recorded generally on Centralized Authorization File
Allows “Specific Use” request

22. Know Your Responsibilities
Familiarize your company with relevant procedures
Check News from RAF on irs.gov

23. Questions? Shelley Dockstader, Shelley.M.Dockstader@irs.gov
Sr. Tax Analyst SBSE - CLD
Payroll & Practitioner Stakeholder Liaison
John Myett,
National Account Manger – Electronic Tax Administration

24. Thank you!