8655 — Publication 1474 — Technical Specifications

(Rev. January 2024)

Department of the Treasury Internal Revenue Service

Taxpayer

Reporting Agent Authorization

Go to www.irs.gov/Form8655 for instructions and the latest information.

OMB No. 1545-1058

1a Name of taxpayer (as distinguished from trade name)

1b Trade name, if any

3 Address (number, street, and room or suite no.)

City or town, state, and ZIP code

2 Employer identification number (EIN)

4 If you are a seasonal employer, check here . . . . . . .

5 Other identification number (optional)

6 Contact person 7 Daytime telephone number 8 Fax number

Reporting Agent

9 Name (enter company name or name of business) 10 Employer identification number (EIN)

11 Address (number, street, and room or suite no.)

City or town, state, and ZIP code

12 Contact person 13 Daytime telephone number 14 Fax number

Authorization of Reporting Agent To Sign and File Returns ( Caution: See Authorization Agreement .)

Indicate the tax return(s) to be signed and filed. For quarterly returns, use “YYYY/MM” format. “MM” is the last month of the quarter for which the authorization begins (for example, “2024/09” for third quarter of 2024). For annual returns, use “YYYY” format to indicate the year for which the authorization begins.

940 941 943 944

945 1042 CT-1

Authorization of Reporting Agent To Make Deposits and Payments ( Caution: See Authorization Agreement .)

16 Indicate the tax return(s) for which the reporting agent is authorized to make deposits or payments. Use the “YYYY/MM” format to enter the month in which the authorization begins (for example, “2024/08” for August 2024).

720 940 941 943 944 945

990-PF 990-T 1041 1042 1120 CT-1

Duplicate Notices to Reporting Agents

17 Check here to request the IRS to issue to the reporting agent duplicate copies of notices and correspondence regarding returns filed and deposits or payments made by the reporting agent . . . . . . . . . . . . . . . . . . . . . . . . . . Disclosure Authorization for Forms Series W-2, 1099, and/or 3921/3922

18 a The reporting agent is authorized to receive otherwise confidential taxpayer information from the IRS to assist in responding to certain IRS notices relating to the Form W-2 series information returns. This authority is effective for calendar year forms beginning .

b The reporting agent is authorized to receive otherwise confidential taxpayer information from the IRS to assist in responding to certain IRS notices relating to the Form 1099 series information returns. This authority is effective for calendar year forms beginning .

c The reporting agent is authorized to receive otherwise confidential taxpayer information from the IRS to assist in responding to certain IRS notices relating to the Forms 3921 and 3922. This authority is effective for calendar year forms beginning . State or Local Authorization ( Caution: See Authorization Agreement .)

19 Check here to authorize the reporting agent to sign and file state or local returns related to the authorization granted on line 15 and/or line 16 . Authorization Agreement

I understand that this agreement does not relieve me, as the taxpayer, of the responsibility to ensure that all tax returns are filed and that all deposits and payments are made and that I may enroll in the Electronic Federal Tax Payment System (EFTPS) to view deposits and payments made on my behalf. If line 15 is completed, the reporting agent named above is authorized to sign and file the return indicated, beginning with the quarter or year indicated. If any starting dates on line 16 are completed, the reporting agent named above is authorized to make deposits and payments beginning with the period indicated. Any authorization granted remains in effect until it is terminated or revoked by the taxpayer or reporting agent. I am authorizing the IRS to disclose otherwise confidential tax information to the reporting agent relating to the authority granted on line 15 and/or line 16, including disclosures required to process Form 8655. Disclosure authority is effective upon signature of taxpayer and IRS receipt of Form 8655. The authority granted on Form 8655 will not revoke any Power of Attorney (Form 2848) or Tax Information Authorization (Form 8821) in effect.

Sign Here

I certify I have the authority to execute this form and authorize disclosure of otherwise confidential information on behalf of the taxpayer.

Signature of taxpayer Title Date

For Privacy Act and Paperwork Reduction Act Notice, see instructions. Cat. No. 10241T Form 8655 (Rev. 1-2024)

Form 8655 (Rev. 1-2024) Page 2

Instructions

What’s New

Forms 940-PR, 941-PR, 941-SS, 943-PR removed from line 15. Beginning with filings for tax year 2023, former filers of Form 940-PR will instead file Form 940. These filers will also have the option to file the new Spanish language Form 940 (sp). The new Form 943 (sp) will also similarly replace Form 943-PR which is being discontinued along with Form 940-PR. Beginning with filings for the first quarter of 2024, former filers of Form 941-SS will instead file Form 941, which will be adapted for the use of those filers beginning with the revision of Form 941 issued in and for the first quarter of 2024. These filers will also have the option to file the new Spanish language Form 941 (sp). The new Form 941 (sp) will also similarly replace Form 941-PR which is being discontinued along with Form 941-SS. Forms 940 (sp), 941 (sp), and 943 (sp) will be usable by any employer that prefers their form in Spanish, whether they are located in the United States, Puerto Rico, or one of the other territories. Purpose of Form

Use Form 8655 to authorize a reporting agent to:

Sign and file certain returns. Reporting agents must file returns electronically except as provided under Rev. Proc. 2012-32. You can find Rev. Proc. 2012-32 on page 267 of Internal Revenue Bulletin 2012-34 at www.irs.gov/2012rp32 . See Pub. 3112, IRS e-file Application and Participation, for information about e-filing and getting the reporting agent PIN;
Make deposits and payments for certain returns. Reporting agents must make deposits and payments electronically, generally through the Electronic Federal Tax Payment System (EFTPS) at EFTPS.gov. See Pub. 4169, Tax Professional Guide to the EFTPS, and Rev. Proc. 2012-33;
Receive duplicate copies of tax information, notices, and other written and/or electronic communication regarding any authority granted; and
Provide the IRS with information to aid in penalty relief determinations related to the authority granted on Form 8655.

Note: An authorization does not relieve the taxpayer of the responsibility (or from liability for failing) to ensure that all tax returns are filed timely and that all federal tax deposits (FTDs) and federal tax payments (FTPs) are made timely. A reporting agent must notify its client of that fact and must recommend that it enroll in EFTPS to view EFTPS deposits and payments made on the client’s behalf. A reporting agent must provide this notification, in writing, upon entering into an agreement with the client and at least quarterly thereafter for as long as it provides services to that client. Sample language and other details may be found in Rev. Proc. 2012-32, Section 5.05. Authority Granted

Once Form 8655 is signed, any authority granted is effective beginning with the period indicated on lines 15, 16, 18a, 18b, and/or 18c and continues indefinitely unless terminated or revoked by the taxpayer or reporting agent. No authorization or authority is granted for periods prior to the period(s) indicated on Form 8655.

Where authority is granted for any form, it is also effective for related forms such as the corresponding non-English language form, amended return (for example, Form 941 (sp), 941-X, or 941-X (sp)), or payment voucher. For example, Form 8655 can be used to provide authorization for 944 (sp) using the entry spaces for Form 944. The form also can be used to authorize a reporting agent to make deposits and payments for other returns in the Form 1120 series, such as Form 1120-C, using the entry space for Form 1120 on line 16.

Disclosure authority is effective upon signature of taxpayer and IRS receipt of Form 8655. Any authority granted on Form 8655 does not revoke and has no effect on any authority granted on Form 2848 or 8821, or any third-party designee checkbox authority.

To increase the authority granted to a reporting agent by a Form 8655 already in effect, submit another signed Form 8655, completing lines 1–14 and any line on which you want to add authority. To decrease the authority granted to a reporting agent by a Form 8655 already in effect, send a signed, written request to the address under Where To File . The preceding authorization remains in effect except as modified by the new one. Where To File

Send Form 8655 to:

Internal Revenue Service Accounts Management Service Center MS 6748 RAF Team 1973 North Rulon White Blvd. Ogden, UT 84404

You can fax Form 8655 to the IRS. The number is 855-214-7523. When faxing Forms 8655, please send no more than 25 forms in a single transmission. If possible, please send faxes from your computer instead of a fax machine. Additional Information

Additional information concerning reporting agent authorizations may be found in:

Pub. 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors.
Rev. Proc. 2012-32. Substitute Form 8655

If you want to prepare and use a substitute Form 8655, see Pub. 1167, General Rules and Specifications for Substitute Forms and Schedules. If your substitute Form 8655 is approved, the form approval number must be printed in the lower left margin of each substitute Form 8655 you file with the IRS. Terminating or Revoking an Authorization

If you have a valid Form 8655 on file with the IRS, the filing of a new Form 8655 indicating a new reporting agent terminates the authority of the prior reporting agent beginning with the period indicated on the new Form 8655. However, the prior reporting agent is still an authorized reporting agent and retains any previously granted disclosure authority for the periods prior to the beginning period of the new reporting agent’s authorization unless specifically revoked.

If the taxpayer wants to revoke an existing authorization, such that the reporting agent would no longer be authorized to act or receive information for previously authorized tax periods, send a copy of the previously executed Form 8655 to the IRS at the address under Where To File, above. Re-sign the copy of the Form 8655 under the original signature. Write “REVOKE” across the top of the form. If you do not have a copy of the authorization you want to revoke, send a statement to the IRS. The statement of revocation must indicate that the authority of the reporting agent is revoked and must be signed by the taxpayer. Also, list the name and address of each reporting agent whose authority is revoked.

A reporting agent may terminate its authority by filing a statement with the IRS, either on paper or using a delete process. A reporting agent wanting to revoke its authority must submit the request in writing. The statement must be signed by the reporting agent (if filed on paper) and identify the name and address of the taxpayer and authorization(s) from which the reporting agent is withdrawing. For information on the delete process, see Pub. 1474.

Form 8655 (Rev. 1-2024) Page 3

Who Must Sign

Electronic signature. For guidance on optional electronic signature methods, including approved methods of authentication and signature and additional items that must appear on the Form 8655, see Pub. 1474, section 01.03.

Sole proprietorship. The individual owning the business.

Corporation (including a limited liability company (LLC) treated as a corporation). Generally, Form 8655 can be signed by (a) an officer having legal authority to bind the corporation, (b) any person designated by the board of directors or other governing body, (c) any officer or employee on written request by any principal officer, and (d) any other person authorized to access information under section 6103(e).

Partnership (including an LLC treated as a partnership) or an unincorporated organization. Generally, Form 8655 can be signed by any person who was a member of the partnership during any part of the tax period covered by Form 8655.

Single member LLC treated as a disregarded entity. The owner of the LLC.

Trust or estate. The fiduciary.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Our authority to request this information is Internal Revenue Code sections 6011, 6061, 6109, and 6302 and the regulations thereunder. We use this information to identify you and record your reporting agent authorization. You are not required to authorize a reporting agent to act on your behalf. However, if you choose to authorize

a reporting agent, you are required to provide the information requested, including your identification number. Failure to provide all the information requested may prevent or delay processing of your authorization; providing false or fraudulent information may subject you to penalties.

Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement agencies and intelligence agencies to combat terrorism.

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

The time needed to complete and file Form 8655 will vary depending on individual circumstances. The estimated average time is 1 hour, 7 minutes.

If you have comments concerning the accuracy of this time estimate or suggestions for making Form 8655 simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments . Or you can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not send Form 8655 to this address. Instead, see Where To File, earlier.

Exhibit 2: Reporting Agent’s List

Reporting Agent’s List Date of List Reporting Agent’s Name________________________________________________________________

Reporting Agent’s Street Address _ ______________________________________________________

Reporting Agent’s City, State, ZIP _ ______________________________________________________

Reporting Agent’s Employer Identification Number _ _______________________________________

List Type (Additions or Deletions)________________________________________________________

Name of Reporting Agent’s Contact Person _ _____________________________________________

Phone Number of Reporting Agent’s Contact Person______________________________________

Client Account Number (optional)	Employer Identification Number	Taxpayer Name and Address
10035	*12-00000XX	Taxpayer One 1 First St Firsttown, NY 10001
10037	*32-0000XXX	Taxpayer Two 2 Second St Secondtown, NY 20002
12345	*52-000XXXX	Taxpayer Three 3 Third St Thirdtown, NY 30003

Employer Identification Numbers must be listed in ascending numerical order.

NOTE: The items listed under Client Account Number, Employer Identification Number, Name Control, and Taxpayer Name and Address are fictitious examples. The actual information for the taxpayer’s Forms 8655 being submitted with the Reporting Agent’s List should be entered. Only one copy of the Reporting Agent’s List should be submitted, along with the Forms 8655, to the mailing address listed in Section 01.13 above.

Exhibit 3: Reporting Agent Record

This record must precede the first Taxpayer Record reported in the electronic file.

Record Position	Element Name	Entry and/or Definition
1-2	Record Type	Enter “RA” to indicate Reporting Agent header record.
3-4	RA ID Number	Enter the two digit number assigned by IRS for RAs with FTD/FTP Authorization. If none assigned, enter blanks.
5-13	RA EIN	Enter nine digit EIN of RA. Do not include hyphen
14-48	RA Name	Enter first name line of RA. Valid characters are A-Z, 0-9, “-”, “&” and one blank between each word. Invalid characters are the comma, period, number sign, apostrophe and multiple blanks. Left justify and blank fill.
49-83	RA Second Name Line	Enter second name line of RA, if desired (for Doing Business As (DBA) or Trading as (TA)). Valid characters are A-Z, 0-9, “-”, “&” and one blank between each word. Invalid characters are the comma, period, number sign, apostrophe and multiple blanks. Left justify and blank fill.
84-118	RA Street Address	Enter street address of RA. Valid characters are A-Z, 0-9, “-”, “&”, “%”, “/” and one blank between each word. Invalid characters are the period, number sign, apostrophe and multiple blanks. Left justify and blank fill.
119-138	RA City	Enter city of RA. Valid characters are A-Z, 0-9, “-” and one blank. Left justify and blank fill.
139-140	RA State Code	Enter state code of RA.
141-149	RA Zip Code	Enter zip code of RA.
150-159	RA Phone Number	Enter ten digit primary contact phone number for RA. Do not include hyphens.
160-195	RA Contact Point	Enter name of primary contact for RA.
196-400	Reserved	Enter blanks.

Exhibit 4: Taxpayer Record A Taxpayer Record is required for each Form 8655 being submitted.

Record Position	Element Name	Entry and/or Definition
1-2	Taxpayer Record Type	Enter “TP” to indicate a Taxpayer Record.
3-11	Taxpayer EIN	Enter the 9 digit EIN of the taxpayer. Do not enter hyphens. The list must be in ascending numerical order
12-46	Taxpayer Name	Enter name of taxpayer. Valid characters are A-Z, 0-9, “-”, “&” and one blank between each word. Invalid characters are the comma, period, number sign, apostrophe and multiple blanks. Left justify and blank fill.
47-50	Taxpayer Name Control	Enter name control of taxpayer as provided by IRS. Enter only in delete fi es.
51-85	Taxpayer Street Address	Enter street address of taxpayer. Valid characters are A-Z, 0-9, “-”, “&”, “%”, “/” and one blank between each word. Invalid characters are the period, number sign, apostrophe and multiple blanks. Foreign Address: Enter street address, including province and mailing code. For example, Champs Elysee 75307 Paris. Left justify and blank fill.
86-105	Taxpayer City	Enter city of taxpayer. Valid characters are A-Z, 0-9, “-” and one blank. Foreign Address: Enter name of country. Left justify and blank fill.
106-107	Taxpayer State Code	Enter state code of taxpayer. Foreign Address: Enter “.”.
108-116	Taxpayer Zip Code	Enter zip code of taxpayer. Foreign Address: Blank fill.
117-126	Client Account Number	Enter client account number if desired. Left justify and blank fill. Field may be left blank if desired.
127	Disclosure Indicator	Always enter “N”. An RAA that allows filing of returns and making payments also allows disclosure of information to the RA.
128	Notice Indicator	Enter “N” if authorized to receive copies of taxpayer’s notices. If not, blank fill.
129-132	W2 Year	Enter the beginning year in YYYY format if RAA contains an authorization for Form W-2 series information returns. If not, blank fill. W2 Year cannot be earlier than 2004. Enter the ending year in YYYY format to terminate the RAA.
133-136	1099 Year	Enter the beginning year in YYYY format if RAA contains an authorization for Form 1099 series information returns. If not, blank fill. 1099 Year cannot be earlier than 2006. Enter the ending year in YYYY format to terminate the RAA.

Record Position	Element Name	Entry and/or Definition
137	940 Indicator	Enter “Y” if RAA contains authorization for filing Form 940 returns. If not, blank fill.
138-143	940 Tax Period	Enter the beginning year in YYYY12 format if RAA is for Form 940 returns. Enter year of last return to be signed/filed by RA in YYYY12 format if RAA is being terminated. Leave blank if 940 Indicator is blank.
144	940 Action Code	Enter “A” if RAA for Form 940 returns is being submitted. Enter “D” if RAA is being terminated. Leave blank if 940 Indicator is blank.
145	941 Indicator	Enter “Y” if RAA contains authorization for filing Form 941 returns. If not, blank fill.
146-151	941 Tax Period	Enter the beginning period in YYYYMM format (MM must be 03, 06, 09, or 12) if RAA is for Form 941 returns. Enter period of last return to be signed/filed by RA in YYYYMM format if RAA is being terminated. Leave blank if 941 Indicator is blank.
152	941 Action Code	Enter “A” if RAA for Form 941 returns is being submitted. Enter “D” if RAA is being terminated. Leave blank if 941 Indicator is blank.
153	940 FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms 940. If not, blank fill.
154-159	940 FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms 940. Enter the last period for which RA is to make FTDs/FTPs in YYYYMM format if RAA is being terminated. Leave blank if 940 FTD Indicator is blank.
160	940 FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 940 is being submitted. Enter “D” if RAA is being terminated. Leave blank if 940 FTD Indicator is blank.
161	941 FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms 941. If not, blank fill.
162-167	941 FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) if RAA is for FTDs/FTPs for Forms 941. Enter the last period for which RA is to make FTDs/ FTPs in YYYYMM format if RAA is being terminated. Leave blank if 941 FTD Indicator is blank.
168	941 FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 941 is being submitted. Enter “D” if RAA is being terminated. Leave blank if 941 FTD Indicator is blank.
169	943 FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms 943. If not, blank fill.
170-175	943 FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms 943. Enter the last period for which RA is to make FTDs/FTPs in YYYYMM format if RAA is being terminated. Leave blank if 943 FTD Indicator is blank.

Record Position	Element Name	Entry and/or Definition
176	943 FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 943 is being submitted. Enter “D” if RAA is being terminated. Leave blank if 943 FTD Indicator is blank.
177	944 FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms 944. If not, blank fill.
178-183	944 FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms 944. Enter the last period for which RA is to make FTDs/FTPs in YYYYMM format if RAA is being terminated. Leave blank if 944 FTD Indicator is blank.
184	944 FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 944 is being submitted. Enter “D” if RAA is being terminated. Leave blank if 944 FTD Indicator is blank.
185	945 FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms 945. If not, blank fill
186-191	945 FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms 945. Enter the last period for which RA is to make FTDs/FTPs in YYYYMM format if RAA is being terminated. Leave blank if 945 FTD Indicator is blank.
192	945 FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 945 is being submitted. Enter “D” if RAA is being terminated. Leave blank if 945 FTD Indicator is blank
193	720 FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms 720. If not, blank fill.
194-199	720 FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms 720. Enter the last period for which RA is to make FTDs/FTPs in YYYYMM format if RAA is being terminated. Leave blank if 720 FTD Indicator is blank.
200	720 FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 720 is being submitted. Enter “D” if RAA is being terminated. Leave blank if 720 FTD Indicator is blank.
201	1042 FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms 1042. If not, blank fill.
202-207	1042 FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms 1042. Enter the last period for which RA is to make FTDs/FTPs in YYYYMM format if RAA is being terminated. Leave blank if 1042 FTD Indicator is blank.
208	1042 FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 1042 is being submitted. Enter “D” if RAA is being terminated. Leave blank if 1042 FTD Indicator is blank.

Record Position	Element Name	Entry and/or Definition
209	1120 FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms1120. If not, blank fill.
210-215	1120 FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms 1120. Enter the last period for which RA is to make FTDs/FTPs in YYYYMM format if RAA is being terminated. Leave blank if 1120 FTD Indicator is blank.
216	1120 FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 1120 is being submitted. Enter “D” if RAA is being terminated. Leave blank if 1120 FTD Indicator is blank.
217	1041 FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms 1041. If not, blank fill.
218-223	1041 FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms 1041. Enter the last period for which RA is to make FTDs/FTPs in YYYYMM format if RAA is being terminated. Leave blank if 1041 FTD Indicator is blank.
224	1041 FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 1041 is being submitted. Enter “D” if RAA is being terminated. Leave blank if 1041 FTD Indicator is blank.
225	CT-1 FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms CT-1. If not, blank fill.
226-231	CT-1 FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms CT-1. Enter the last period for which RA is to make FTDs/FTPs in YYYYMM format if RAA is being terminated. Leave blank if CT-1 FTD Indicator is blank.
232	CT-1 FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms CT-1 is being submitted. Enter “D” if RAA is being terminated. Leave blank if CT-1 FTD Indicator is blank.
233	944SS Indicator	Enter “Y” if RAA contains authorization for filing Form 944-SS returns (not valid for years after 2011). If not, blank fill.
234-239	944SS Tax Period	Enter the beginning year in YYYY12 format if RAA is for Form 944-SS returns (not valid for years after 2011). Enter year of last return to be signed/filed by RA in YYYY12 format if RAA is being terminated. Leave blank if 944SS Indicator is blank.
240	944SS Action Code	Enter “A” if RAA for Form 944-SS returns is being submitted (not valid for years after 2011). Enter “D” if RAA is being terminated. Leave blank if 944SS Indicator is blank.
241	990T FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms 990- T. If not, blank fill.

Record Position	Element Name	Entry and/or Definition
242-247	990T FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms 990-T. Enter the last period for which RA is to make FTDs/ FTPs in YYYYMM format if RAA is being terminated. Leave blank if 990T FTD Indicator is blank.
248	990T FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 990-T is being submitted. Enter “D” if RAA is being terminated. Leave blank if 990T FTD Indicator is blank.
249	990PF FTD Indicator	Enter “Y” if RAA is for FTDs/FTPs for Forms 990- PF. If not, blank fill.
250-255	990PF FTD Tax Period	Enter the beginning period in YYYYMM format (MM must be 01-12) for FTDs/ FTPs for Forms 990-PF. Enter the last period for which RA is to make FTDs/ FTPs in YYYYMM format if RAA is being terminated. Leave blank if 990PF FTD Indicator is blank.
256	990PF FTD Action Code	Enter “A” if RAA containing an authorization for FTDs/ FTPs for Forms 990-PF is being submitted. Enter “D” if RAA is being terminated. Leave blank if 990PF FTD Indicator is blank.
257	940PR Indicator	Enter “Y” if RAA contains authorization for filing Form 940-PR returns (not valid for years after 2022). If not, blank fill.
258-263	940PR Tax Period	Enter the beginning year in YYYY12 format if RAA is for Form 940-PR returns (not valid for years after 2022). Enter year of last return to be signed/filed by RA in YYYY12 format if RAA is being terminated. Leave blank if 940PR Indicator is blank.
264	940PR Action Code	Enter “A” if RAA for Form 940-PR returns is being submitted (not valid for years after 2022). Enter “D” if RAA is being terminated. Leave blank if 940PR Indicator is blank.
265	941PR Indicator	Enter “Y” if RAA contains authorization for filing Form 941-PR returns (not valid for years after 2023). If not, blank fill.
266-271	941PR Tax Period	Enter the beginning period in YYYYMM format (MM must be 03, 06, 09, or 12) if RAA is for Form 941-PR returns (not valid for years after 2023). Enter period of last return to be signed/ filed by RA in YYYYMM format if RAA is being terminated. Leave blank if 941PR Indicator is blank.
272	941PR Action Code	Enter “A” if RAA for Form 941-PR returns is being submitted. Enter “D” if RAA is being terminated (not valid for years after 2023). Leave blank if 941PR Indicator is blank.
273	943 Indicator	Enter “Y” if RAA contains authorization for filing Form 943 returns. If not, blank fill.

Record Position	Element Name	Entry and/or Definition
274-279	943 Tax Period	Enter the beginning year in YYYY12 format if RAA is for Form 943 returns. Enter year of last return to be signed/filed by RA in YYYY12 format if RAA is being terminated. Leave blank if 943 Indicator is blank.
280	943 Action Code	Enter “A” if RAA for Form 943 returns is being submitted. Enter “D” if RAA is being terminated. Leave blank if 943 Indicator is blank.
281	944 Indicator	Enter “Y” if RAA contains authorization for filing Form 944 returns. If not, blank fill.
282-287	944 Tax Period	Enter the beginning year in YYYY12 format if RAA is for Form 944 returns. Enter year of last return to be signed/filed by RA in YYYY12 format if RAA is being terminated. Leave blank if 944 Indicator is blank.
288	944 Action Code	Enter “A” if RAA for Form 944 returns is being submitted. Enter “D” if RAA is being terminated. Leave blank if 944 Indicator is blank.
289	945 Indicator	Enter “Y” if RAA contains authorization for filing Form 945 returns. If not, blank fill.
290-295	945 Tax Period	Enter the beginning year in YYYY12 format if RAA is for Form 945 returns. Enter year of last return to be signed/filed by RA in YYYY12 format if RAA is being terminated. Leave blank if 945 Indicator is blank.
296	945 Action Code	Enter “A” if RAA for Form 945 returns is being submitted. Enter “D” if RAA is being terminated. Leave blank if 945 Indicator is blank.
297	943PR Indicator	Enter “Y” if RAA contains authorization for filing Form 943-PR returns (not valid for years after 2022). If not, blank fill.
298-303	943PR Tax Period	Enter the beginning year in YYYY12 format if Enter the beginning year in YYYY12 format if RAA is for Form 943-PR returns (not valid for years after 2022). Enter year of last return to be signed/filed by RA in YYYY12 format if RAA is being terminated. Leave blank if 943PR Indicator is blank.
304	943PR Action Code	Enter “A” if RAA for Form 943-PR returns is being submitted (not valid for years after 2022). Enter “D” if RAA is being terminated. Leave blank if 943PR Indicator is blank.
305	944PR Indicator	Enter “Y” if RAA contains authorization for filing Form 944-PR returns (not valid for years after 2011). If not, blank fill.
306-311	944PR Tax Period	Enter the beginning year in YYYY12format if RAA is for Form 944-PR returns (not valid for years after 2011). Enter year of last return to be signed/ filed by RA in YYYY12 format if RAA is being terminated. Leave blank if 944PR Indicator is blank.

Record Position	Element Name	Entry and/or Definition
312	944PR Action Code	Enter “A” if RAA for Form 944-PR returns is being submitted (not valid for years after 2011). Enter “D” if RAA is being terminated. Leave blank if 944PR Indicator is blank.
313	941SS Indicator	Enter “Y” if RAA contains authorization for filing Form 941-SS returns (not valid for years after 2023). If not, blank fill.
314-319	941SS Tax Period	Enter the beginning period in YYYYMM format (MM must be 03, 06, 09, or 12) if RAA is for Form 941-SS returns (not valid for years after 2023). Enter period of last return to be signed/ filed by RA in YYYYMM format if RAA is being terminated. Leave blank if 941SS Indicator is blank.
320	941SS Action Code	Enter “A” if RAA for Form 941-SS returns is being submitted (not valid for years after 2023). Enter “D” if RAA is being terminated. Leave blank if 944SS Indicator is blank.
321	CT-1 Indicator	Enter “Y” if RAA contains authorization for filing Form CT-1 returns. If not, blank fill.
322-327	CT-1 Tax Period	Enter the beginning year in YYYY12 format if RAA is for Form CT-1 returns. Enter year of last return to be signed/filed by RA in YYYY12 format if RAA is being terminated. Leave blank if CT-1 Indicator is blank.
328	CT-1Action Code	Enter “A” if RAA for Form CT-1 returns is being submitted. Enter “D” if RAA is being terminated. Leave blank if CT-1 Indicator is blank.
329	1042 Indicator	Enter “Y” if RAA contains authorization for filing Form 1042 returns. If not, blank fill.
330-335	1042 Tax Period	Enter the beginning year in YYYY12 format if RAA is for Form 1042 returns. Enter year of last return to be signed/filed by RA in YYYY12 format if RAA is being terminated. Leave blank if 1042 Indicator is blank.
336	1042 Action Code	Enter “A” if RAA for Form 1042 returns is being submitted. Enter “D” if RAA is being terminated. Leave blank if 1042 Indicator is blank.
337-340	3921/3922 Year	Enter the beginning year in YYYY format if RAA contains an authorization for Form 3921 and 3922 information returns. If not, blank fill. 3921/3922 year cannot be earlier than 2010. Enter the ending year in YYYY format to terminate the RAA.
341-400	Reserved for future use	Enter blanks.

Exhibit 5: End of File Trailer Record

This record type must be the last record in the RAs electronic file.

Record Position	Element Name	Entry and/or Definition
1	Record Type	Enter “E.”
2-7	# of TP Records	Enter the sum of TP Records you are reporting in the file. Zero fill to the left. Use numeric characters without a sign representation.
8-400	Reserved	Enter blanks.