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 Re- turn ; and those forms set forth in section 4.02(1) of this revenue procedure. (2) Sign and file on paper (to the extent the IRS does not require filing electronically) the forms set forth in section 4.02(2) of this revenue procedure.

(3) Make federal tax deposits (FTDs) and other federal tax payments (FTPs) electronically via the Electronic Federal Tax Payment System (EFTPS) or the Federal Tax Application (FTA) 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.

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for Refund ; Form 944, Employer’s An- nual Federal Tax Return ; Forma 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador ; Form 944-X, Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund ; Form 945, Annual Return of Withheld Federal Income Tax ; Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for Refund ; Form 1042, Annual Withholding Tax Return for U.S. Source Income of Foreign Persons ; Form CT–1, Employer’s Annual Railroad Retirement Tax Return ; Form CT–1 X, Adjusted Em- ployer’s Annual Railroad Retirement Tax Return or Claim for Refund, any other forms set forth on Form 8655 but not listed in this section 4.02, and any amended or successor forms.

(3) Make FTDs and FTPs electronically via the EFTPS or FTA and submit FTD information and FTP information electronically for the taxes deposited and the payments reported on applicable returns set forth on Form 8655. A more complete definition of the FTA “same-day” system can be found at section 3.07 of Rev. Proc. 97–33, 1997–2 C.B. 371 (under the name “electronic tax application”); the Treasury Department’s www.eftps.gov site also provides information regarding these sameday payments.

(4) Receive duplicate copies of official notices, correspondence, deposit requirements, transcripts, or other information with respect to the tax returns described in section 4.02(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.