SECTION 1. PURPOSE

.01 This revenue procedure provides the requirements for completing and submitting Form 8655, Reporting Agent Au- thorization (Authorization). An Authorization allows a taxpayer to designate a Reporting Agent to perform the following acts on behalf of a taxpayer:

(1) Sign and electronically file Form 940, Employer’s Annual Federal Unem- ployment (FUTA) Tax Return ; Form 941, Employer’s QUARTERLY Federal Tax Return ; Form 944, Employer’s ANNUAL Federal Tax Return ; and those forms set forth in section 4.02(1) of this revenue procedure.

(2) Sign and file on paper the tax returns set forth in section 4.02(2) of this revenue procedure.

(3) Make federal tax deposits (FTDs) and other federal tax payments (FTPs) and

submit FTD information and FTP information electronically as described in section 4.02(3) of this revenue procedure. (4) Receive duplicate copies of official notices, correspondence, deposit requirements, transcripts, or other information as described in section 4.02(4) of this revenue procedure.

(5) Receive duplicate copies of official notices, correspondence, deposit requirements, transcripts, or other information with respect to FTDs and FTPs as described in section 4.02(5) of this revenue procedure.

.02 The technical specifications for filing Authorization information are published separately in Publication 1474, Technical Specifications Guide For Re- porting Agent Authorization and Federal Tax Depositors .

2007–25 I.R.B. 1442 June 18, 2007

eral ANUAL de Impuestos del Patrono o Empleador ; Form 944–SS, Employer’s Annual Federal Tax Return (American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, and the U.S. Virgin Islands) ; Form 945, Annual Return of Withheld Federal Income Tax ; Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Per- sons ; and Form CT–1, Employer’s Annual Railroad Retirement Tax Return, and any amended and successor forms.

(3) Make FTDs and FTPs and submit FTD information and FTP information electronically for the taxes deposited and payments reported on applicable returns set forth on Form 8655.

(4) Receive duplicate copies of official notices, correspondence, deposit requirements, transcripts, or other information with respect to the tax returns described in section 4.01(1) or (2) of this revenue procedure.

(5) Receive duplicate copies of official notices, correspondence, deposit requirements, transcripts, or other information with respect to FTDs and FTPs.

.03 Reporting Agent’s List . A Reporting Agent’s List (Agent’s List) identifies all taxpayers for whom a Reporting 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.