SECTION 4. DEFINITIONS

.01 Reporting Agent . A Reporting Agent (‘‘Agent’’) is an accounting service, franchiser, bank, or other entity authorized to perform one or more of the following on behalf of a taxpayer: (1) prepare and electronically file Form 941, Employer’s Quarterly Federal Tax Return; (2) prepare and use magnetic tape to file Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, Form 941, and Form 945, Annual Return of Withheld Federal Income Tax; and (3) make FTD payments and submit FTD information on magnetic tape or electronically for the taxes deposited and reported on Forms 940, 941, and 945, and the other returns covered by Rev. Proc. 89–48, 1989–2 C.B. 599, or Rev. Proc. 94–48. .02 Reporting Agent Authorization . A Reporting Agent Authorization (‘‘Authorization’’) allows a taxpayer to designate an Agent to sign and to file Forms 940, 941, and 945, on magnetic tape or electronically, and to authorize the making of FTD payments and submission of FTD information on magnetic tape or electronically for the taxes deposited and reported on the Forms 940, 941, and 945, and the other returns covered by Rev. Proc. 89–48 or Rev. Proc. 94–48. The Authorization may also permit the Agent to receive duplicate copies of official notices, correspondence, transcripts, or other information with respect to such tax returns and FTDs. The Service has

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prescribed Form 8655 as the appropriate authorization form to be used by a taxpayer for designating an Agent.

.03 Reporting Agent’s List . A Reporting Agent’s List (‘‘Agent’s List’’) identifies all taxpayers for whom an Agent will file tax returns, make FTD payments, or submit FTD information either on magnetic tape or electronically. A separate Authorization must be submitted for each taxpayer on the Agent’s List. The Agent’s List must contain each taxpayer’s employer identification number (‘‘EIN’’).