Section 13. Assigning Employer Identification Numbers (EINs)›21.7.13 Assigning Employer Identification Numbers (EINs)›Note:
Section 3504 Agents
Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States
An employer may request that the IRS authorize an agent under Internal Revenue Code (IRC) 3504 to withhold, report, and pay federal employment taxes on its behalf. Section 3504 agents may refer to themselves as:
Household employer agents
Fiscal agents
Employer agents, or
Fiscal intermediaries
The employer mentioned above may be an individual receiving home-care services through a state or local government program and is one type of household employer. These individuals are referred to as Home Care Service Recipients (HCSRs).
A Section 3504 Agent may:
Represent many HCSRs. These individuals may be referred to as "clients" by the agent.
Be a government entity or a non-government entity (a non-government entity is a third party that contracts with a state or local government agency to be an IRC 3504 agent for Home Care Service Recipients).
Already have an EIN that is used to file employment taxes for the entity's own employees.
Get a plain-English answer with a citation back to this text.
Ask AI about this code