SECTION 1. PURPOSE

.01 This revenue procedure provides the requirements for completing and submitting Form 8655, Reporting Agent Autho- rization for Magnetic Tape/Electronic Fil- ers (“Authorization”) . An Authorization allows a taxpayer to designate a Reporting Agent (“Agent”) to perform the following acts on behalf of the taxpayer:

(1) Sign and file on magnetic tape or electronically Form 940, Employer’s An- nual Federal Unemployment (FUTA) Tax Return ; and Form 941, Employer’s Quar- terly Federal Tax Return .

(2) Sign and file on paper Form 940–PR, Planilla Para La Declaración Anual Del Patrono — La Contribución Federal Para El Desempleo (FUTA) ; Form 941–PR, Planilla Para La Declaracion Trimestral Del Patrono — La Contribu- cion Federal Al Seguro Social Y Al Seguro Medicare ; Form 941–SS, Employer’s Quarterly Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands) ; Form 943, Employer’s Annual Tax Return for Agricultural Em- ployees ; Form 943–PR, Planilla Para La Declaración Anual De La Contribución Del Patrono De Empleados Agrícolas ;

Form 945, Annual Return of Withheld Federal Income Tax ; Form 1042, Annual Withholding Tax Return For U.S. Source Income of Foreign Persons ; and Form CT–1, Employer’s Annual Railroad Re- tirement Tax Return .

(3) Make federal tax deposits (“FTDs”) and other federal tax payments (“FTPs”) and submit FTD information and FTP information electronically for the taxes deposited and payments reported on Form 720, Quarterly Federal Excise Tax Return ; Form 940, Employer’s An- nual Federal Unemployment (FUTA) Tax Return ; Form 941, Employer’s Quar- terly Federal Tax Return ; Form 943, Employer’s Annual Tax Return for Agri- cultural Employees ; Form 945, Annual Return of Withheld Federal Income Tax ; Form 990–C, Farmer’s Cooperative Asso- ciation Income Tax Return ; Form 990–PF, Return of Private Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation ; Form 990–T, Exempt Organization Business In- come Tax Return ; Form 1041, U.S. Income Tax Return for Estates and Trusts ; Form 1042, Annual Withholding Tax Return For U.S. Source Income of Foreign Persons ; Form 1120, U.S. Corporation Income

August 25, 2003 403 2003-34 I.R.B.

(2) Sign and file on paper Form 940–PR, Form 941–PR, Form 941–SS, Form 943, Form 943–PR, Form 945, Form 1042, and Form CT–1. (3) Make FTDs and FTPs and submit FTD information and FTP information electronically for the taxes reported on Form 720, Form 940, Form 941, Form 943, Form 945, Form 990–C, Form 990–PF, Form 990–T, Form 1041, Form 1042, Form 1120, and Form CT–1. .02 Reporting Agent Authorization . A Reporting Agent Authorization (“Authorization”) allows a taxpayer to designate an Agent to sign and to file on magnetic tape or electronically Form 940 and Form 941; to sign and file on paper Form 940–PR, Form 941–PR, Form 941–SS, Form 943, Form 943–PR, Form 945, Form 1042, and Form CT–1; and to make FTDs and FTPs and submit FTD information and FTP information electronically for the taxes deposited and reported on the forms listed in section 1.01 of this revenue procedure. The Authorization may also permit the Agent to receive duplicate copies of official notices, correspondence, deposit requirements, tax rates, transcripts, or other information with respect to these tax returns. In addition, an Authorization may permit the Agent to receive duplicate copies of official notices, correspondence, deposit requirements, tax rates, transcripts, or other information with respect to FTDs and FTPs. The Service has prescribed Form 8655 as the appropriate authorization form for a taxpayer to use to designate 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 FTDs and FTPs, or submit FTD information and FTP information electronically. A separate Authorization must be submitted for each taxpayer on the Agent’s List.