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

(FTPs) .......................................................................................................................................7

Section 03. Additional Information . ..........................................................................................7

Section 04. Conventions And Definitions.................................................................................8

Section 04.02 Definitions..........................................................................................................9

Section 05. Electronic File Specifications . ...............................................................................9

Exhibit 1: Form 8655, Reporting Agent Authorization............................................................11

Exhibit 2: Reporting Agent’s List............................................................................................14

Exhibit 3: Reporting Agent Record.........................................................................................15

Exhibit 4: Taxpayer Record.....................................................................................................16

Exhibit 5: End of File Trailer Record . ......................................................................................23

Purpose

The purpose of this publication is to provide instructions and technical specifications for the preparation and submission of Form 8655, Reporting Agent Authorization, and Reporting Agent’s List of clients/taxpayers for electronic filing. This publication includes the requirements for paper submission of Reporting Agent’s List, file specifications, electronic record sequence order, processing criteria, record layouts, and exhibits. This publication should be used in conjunction with Revenue Procedure (Rev. Proc.) 2012-32, 2012-34 I.R.B. 267 (previously Rev. Proc. 2007-38, 2007-25 I.R.B. 1442). For more information on reporting agents, search IRS.gov for “reporting agent technical fact sheet.”

Changes

Form 8655 was revised in January 2024. See Exhibit 1. Forms 940-PR, 941-PR, 941-SS and 943PR were removed from line 15. Taxpayer Record (Exhibit 4) has been updated to reflect these changes.

Corrected employment tax returns Form 941-X, 943-X and Form 945-X can be electronically filed.

Removed references to Secure Data Transfer (SDT) as a file transfer method. Secure Large File Transfer Business 2 Business (SLFT B2B) is the only approved method for electronic submission of Reporting Agent’s Lists.

Editorial changes have been made throughout this publication.

Effective Date

This publication is effective on the revision date printed on the cover leaf. All previous revisions are obsoleted.

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