Part 6: May We Speak With Your Third-Party Designee?

If you want to allow an employee, your paid tax preparer, or another person to discuss your Form 940 with the IRS, check the “Yes” box. Then, enter the name and phone number of the person you choose as your designee. Be sure to give us the specific name of a person—not the name of the firm that prepared your tax return.

Have your designee select a five-digit personal identification number (PIN) that they must use as identification when talking to the IRS about your form.

By checking “Yes,” you authorize us to talk to your designee about any questions that we may have while we process your return. Your authorization applies only to this form, for this year; it doesn’t apply to other forms or other tax years.

You’re authorizing your designee to:

• Give us any information that is missing from your return,

• Ask us for information about processing your return, and

• Respond to certain IRS notices that you have shared with your designee about math errors and in preparing your return. We won’t send notices to your designee.

You’re not authorizing your designee to bind you to anything (including additional tax liability) or to otherwise represent you before the IRS. If you want to expand your designee’s authorization, see Pub. 947.

The authorization will automatically expire 1 year after the due date for filing your Form 940 (regardless of extensions). If you or your designee wants to end the authorization before it expires, write to the IRS office for your location using the Without a payment address under Where Do You File, earlier.