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Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors

Section 02. Submission Of RAAs For Federal Tax Deposits (FTDs) And Federal

Publication 1474 — Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors · 2026-10-03 edition · updated 2026-10-04 · United States

Tax Payments (FTPs)

Section 02.01 The IRS will accept and process Authorizations for submissions of Federal Tax Deposits (FTDs) and Federal Tax Payments (FTPs) for Forms 940, 941, 943, 944, 945, 720, 1041, 1042, 1120, CT-1, 990-PF and 990-T. A Reporting Agent must make FTDs and submit FTD information via EFTPS or the Federal Tax Application (FTA).

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Section 02.02 These Authorizations will be used to verify the authority given by the taxpayer to an RA to make FTDs/FTPs on the taxpayer’s behalf.

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