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Introduction

SECTION 5. DEPOSITS BY AGENT

Internal Revenue Bulletin 2013-52 · 2026-10-03 edition · updated 2026-10-04 · United States

WITH APPROVED FORM 2678

Except as provided in section 10.05 of this revenue procedure, the deposit rules

apply to the agent with an approved Form 2678 based on the total employment taxes accumulated by the agent for its own employees and on behalf of all employers for whom the agent is authorized to act. The deposit rules that would have applied to any employer for whom the agent acts, had the agent not been authorized, do not apply to the agent.

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▸Contents — Internal Revenue Bulletin 2013-52
Internal Revenue Bulletin 2013-52

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