Technical Specifications Guide For 

Reporting Agent Authorization and 

Federal Tax Depositors

Publication 1474 (Rev. 9-2020) Catalog Number 10821H Department of the Treasury 

Internal Revenue Service www.irs.gov
Table of Contents

Table of Contents .....................................................................................................................2

Purpose ....................................................................................................................................1

Changes ...................................................................................................................................1

Effective Date ...........................................................................................................................1

Section 01. Submission Of Reporting Agent Authorizations (RAAs).......................................1

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
1

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

Saved versions of electronically signed Forms 8655 must display evidence of the e-signature. 

See Section 01.04.

The fax number for submitting Forms 8655 and Reporting Agents List is changed to 855-214-

7523. See Section 01.13.

Form 8655 was revised in October 2018. See Exhibit 1. Line 17a has been deleted as the 

“Authorization Agreement” section (right above the signature) provides the disclosure authority 

previously covered by Line 17a. The former Line 17b has been redesignated as Line 17. These 

changes do not result in any changes to the Taxpayer Record (Exhibit 4). The form instructions 

have been edited for clarity. 

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.

Section 01. Submission Of Reporting Agent Authorizations (RAAs)

Section 01.01

Reporting Agents must submit Reporting Agent’s Lists and accompanying Forms 8655 

according to the specifications provided in this publication. Taxpayers use Form 8655 to give the 

required Authorization for Reporting Agents to file/sign client/ taxpayer employment tax returns 

and pay client/taxpayer tax according to the guidelines set forth in 2012-32, 2012-34 I.R.B. 267. 

Reporting Agents must comply with requirements to file/sign certain client/taxpayer employment 

tax returns and/or pay certain client/taxpayer tax electronically. For related information regarding 

IRS’s e-file Program, refer to Publication 3112, IRS e-file Application and Participation, and Rev. 

Proc. 2007-40, 2007-26 I.R.B. 1488. For related information regarding the Electronic Federal Tax 

Payment System (EFTPS), refer to Publication 4169, Tax Professional Guide to Electronic Federal 

Tax Payment System, Rev. Proc. 2012-33, 2012-34 I.R.B. 272, and Rev. Proc. 97-33, 1997-2 C.B. 

371. Copies of these publications and revenue procedures are available on the Internet at www.

irs.gov or by calling (800) TAX-FORM ((800) 829-3676).

A new Authorization must be submitted to the Service for any increase or decrease in the 

scope of the authority of a Reporting Agent to act on behalf of the taxpayer, but the preceding 
2

Authorization regarding the taxpayer and the Reporting Agent shall remain in effect except as 

modified by the new Authorization. A new Authorization must also be submitted to the Service 

if a taxpayer appoints a new Reporting Agent. Receipt by the Service of an Authorization 

designating a new Reporting Agent terminates the authority of the prior Reporting Agent for 

all purposes for tax periods beginning on or after the effective date of the new Authorization. 

An Authorization designating a new Reporting Agent also terminates the authority of the prior 

Reporting Agent to receive duplicate copies of notices. For the tax periods beginning before the 

effective date of the new Authorization, the prior Reporting Agent retains the authority specified 

in the prior Authorization unless the taxpayer explicitly revokes the prior Authorization.

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 FTDs and FTPs are made timely. RA’s 

are required to provide a written statement in this regard to each taxpayer when it enters into a 

contract for services with the taxpayer and on at least a quarterly basis for as long as the RA 

provides services to the taxpayer. See Section 5.05 of Rev. Proc. 2012-32, 2012-34 I.R.B. 267 for 

more information.

Section 01.02

The initial Reporting Agent’s List and accompanying Forms 8655 must be submitted prior to or 

at the same time as the Application to Participate in IRS e-file Program is submitted.

Section 01.03

The Reporting Agent’s List must be accompanied by the Forms 8655 signed by the taxpayer or 

authorized representative (See Rev. Proc. 2012-32, 2012-34 I.R.B. 267). An image on compact 

disc (CD), photocopy, or fax of the Forms 8655 is acceptable. Images provided on CD must be 

in Tagged Image File format (.tif).

New RAAs must be submitted on Form 8655 with a revision date of May 2005 or later, or on an 

approved substitute form as described in Publication 1167, General Rules and Specifications for 

Substitute Forms and Schedules.

An Authorization on the latest revision of Form 8655 is not required to replace an Authorization 

made on a prior revision, provided that:

1) The Authorization places no restriction on the medium for filing Forms 940, Employer’s Annual 

Federal Unemployment (FUTA) Tax Return, or Forms 941, Employer’s Quarterly Federal Tax 

Return, and

2) The RA advises its client that Forms 940/941 may be filed electronically, and provides the 

client with the option of rejecting electronic filing as the medium for filing these forms. The RA 

may use the most efficient and timely method of clearly providing this notification to a client. 

A client’s rejection of electronic filing for Forms 940/941 must be submitted in writing to the 

RA; and

3) The RA immediately removes any client from its electronic filing client base when the client 

rejects having Forms 940/941 filed electronically.
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Section 01.04

Reporting agents may secure electronic signatures on Form 8655 using the following guidance. 

This is the currently the only guidance for electronic signatures on this form, and guidance for 

electronic signatures for other forms may not be applied to Form 8655.

Generally, a Reporting Agent securing an e-Signature for Form 8655 must exercise due diligence 

to ensure the taxpayer or their authorized representative is authorized to sign Form 8655 (as 

specified in Section 6.02 of Rev. Rev. Proc. 2012-32, 2012- 34 I.R.B. 267 and in the General 

Instructions for Form 8655) by authenticating the signor’s identity via one of the two approved 

methods specified in 1) below. The Reporting Agent must also capture and record an electronic 

signature of the taxpayer or their authorized representative using one of the two approved 

methods for electronically signed Forms 8655 specified in 2) below. The saved version of the 

e-signed Form 8655 must display evidence of the e-signature, as noted below.

1) There are currently two approved methods for Reporting Agents to authenticate the identity of 

the person signing Form 8655:

a) An authorized representative of the Reporting Agent must visually inspect an official 

state or federal government-issued photo identification document to authenticate the 

identity of the taxpayer or authorized representative prior to their electronic signing of 

the Authorization. This visual inspection of official state or federal government-issued 

photo identification must occur in the physical presence of the taxpayer or authorized 

representative in a Point of Sale (POS) environment. The Reporting Agent must document 

and retain a record that this visual inspection of official state or federal government- issued 

photo identification was completed at the time an e-Signature was secured for Form 8655. 

Reporting Agents are not permitted to secure an electronic signature for Form 8655 from 

the taxpayer or their authorized representatives in the event that their identity cannot be 

verified via inspection of official state or federal government-issued photo identification.

b) Alternately, for purposes of electronically signing Form 8655, the Reporting Agent may 

contract with a third party provider offering commercial electronic signature authentication 

services to verify the identity of the taxpayer or their authorized representative. Such 

services must include a feature wherein some information known only to the taxpayer or 

their authorized representative (e.g. name, address, and truncated SSN of the taxpayer 

or their authorized representative) is obtained from the taxpayer or their authorized 

representative in a secure environment and passed to the third party provider for a 

return of a pass/fail identity authentication result to the Reporting Agent. This third party 

authentication method may be utilized in either remote or Point of Sale (POS) environments. 

The Reporting Agent must document and retain a record that the third party authentication 

process yielded a “pass” result at the time an e-Signature was secured for Form 

8655. Optionally, Reporting Agents may adopt more rigorous third party authentication 

protocols such as utilizing commercial authentication services posing multiple Knowledge 

Based Authentication (KBA) questions for response by the taxpayer or their authorized 

representative in a real time environment. A Reporting Agent adopting a more rigorous 

third party authentication protocol must document and retain a record that the third party 

authentication process yielded a “pass” result at the time an e-Signature was secured for 

Form 8655. Reporting Agents are not permitted to secure an electronic signature for Form 

8655 from the taxpayer or their authorized representatives in the event that the third party 

provider returns a “fail” result to the Reporting Agent.
4

2) After verifying the identity of the taxpayer or their authorized representative as specified 

above, a Reporting Agent may secure an electronic signature by means (only) of one of the 

following two approved methods for e-Signatures on Form 8655:

a) The Reporting Agent may secure and record an electronic signature by capturing the 

signature of a taxpayer or authorized representative for the purpose of signing Form 8655 

on an electronic stylus device in a Point of Sale (POS) environment (only). The taxpayer 

or authorized representative must be informed that they are electronically signing the 

Authorization. The saved version of the e-signed Form 8655 must display an image of the 

captured e-signature.

b) The Reporting Agent may secure an electronic signature for the purpose of signing Form 

8655 by presenting the taxpayer or authorized representative the option on an electronic 

device (computer, tablet, etc.) to select a checkbox agreeing that by doing so they are 

electronically signing Form 8655. This checkbox must be selectable by the taxpayer or 

their authorized representative; it cannot be pre-populated on the electronic device being 

utilized to secure the electronic signature of the taxpayer or their authorized representative. 

The taxpayer or authorized representative must be informed via language incorporated 

within the checkbox option itself or in close proximity (immediately preceding, directly next 

to, or immediately succeeding) to the check box item that by selecting the checkbox they 

are electronically signing the Authorization. In addition to recording the selection of the 

checkbox, the Reporting Agent must capture and record the date and time of the signature 

event and the IP address of the electronic device on which the electronic signature was 

captured. This electronic signature method for Form 8655 may be utilized in either a remote 

environment through a secure portal or in a Point of Sale (POS) environment. The saved 

version of the e-signed Form 8655 must display the date and time of the signature event 

and the IP address of the electronic device on which the electronic signature was captured.

Optionally, in addition to capturing the electronic signature event data described above, the 

Reporting Agent may choose to capture and record additional electronic data elements such as 

a signature facsimile created by a mouse device, a signature facsimile created by means of a 

generated font, a voice recording, etc. However, it is not permissible to substitute any optionally 

captured additional data elements for one of the two approved identity authentication methods 

for electronically signed Forms 8655 described above or in lieu of obtaining the agreement of 

the taxpayer or their authorized representative to electronically sign Form 8655 via the checkbox 

methodology described here.

Reporting Agents that adopt e-Signature methodologies discussed above are required to follow 

all other requirements for Authorizations, including but not limited to submitting Forms 8655 to 

the Internal Revenue Service as discussed in Section 01.03 of this publication and retaining a 

copy or reproducible image of each Form 8655 as discussed in Section 03.01 of this publication. 

Each submitted and retained e-signed Form 8655 must display evidence, as described above, of 

the e-signature; failure to include this required information may result in rejection of Form 8655.

However, Reporting Agents that adopt e-Signature methodologies discussed above and who 

are required to file Reporting Agent’s Lists electronically (exceeds the 100-per-week submission 

threshold described in Section 01.06 of this publication and in Rev. Proc. 2012-32, 2012-34 I.R.B. 

267) will not be required to submit copies of such Authorizations when submitting the Reporting 

Agent’s List. 
5

Section 01.05

The IRS will accept and process to the Reporting Agents File (RAF) Authorizations for electronic 

signature/submission of Forms 940, 941 and 944, Employer’s Annual Federal Tax Return.

The IRS will also accept and process to the RAF Authorizations for signing and filing on paper 

Forma 940-PR, Planilla Para La Declaración Anual Del Patrono–La Contribución Federal Para El 

Desempleo (FUTA), Forma 941-PR, Planilla Para La Declaración Federal Trimestral Del Patrono–

La Contribución Federal Al Seguro Social Y Al Seguro Medicare, Form 941-SS, Employer’s 

Quarterly Federal TaxReturn, Form 943, Employer’s Annual Federal Tax Return for Agricultural 

Employees, Forma 943-PR, Planilla Para La Declaración Anual De La Contribución Federal Del 

Patrono De Empleados Agricolas, Form 944, Forma 944(SP), Declaración Federal Anual de 

Impuestos del Patrono o Empleador, Form 945, Annual Return of Withheld Federal Income Tax, 

Form 1042, Annual Withholding Tax Return for U.S. Source Income of Federal Income Tax, Form 

CT-1, Employer’s Annual Railroad Retirement Tax Return, and any amended or successor forms 

including Form 941-X, Adjusted Employer’s ANNUAL Federal Tax Return or Claim for Refund, 

Form 943-X, Adjusted Employer’s Annual Federal Tax Return for Agricultural Employees or 

Claim for Refund, Form 944-X, Adjusted Employer’s QUARTERLY Federal Tax Return or Claim 

for Refund, Form 945-X, Adjusted Annual Return of Withheld Federal Income Tax or Claim for 

Refund, and Form CT-1 X, Adjusted Employer’s Annual Railroad Retirement Tax Return or Claim 

for Refund.

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.

The IRS will accept and process Authorizations for disclosure of confidential taxpayer 

information corresponding to the forms authorized for signing, filing, and/or making payments. 

The IRS will also accept and process Authorizations for disclosure of confidential taxpayer 

information to assist in responding to certain IRS notices relating to the Form W-2 and/or Form 

1099 series information returns, and/or the Form 3921 or Form 3922 information returns. The 

authority for the Form W-2 series is limited to years 2004 and subsequent. The authority for the 

Form 1099 series is limited to years 2006 and subsequent. The authority for the Form 3921 or 

Form 3922 information returns is limited to years 2010 and subsequent.

Section 01.06

There are two methods of submitting the Reporting Agent’s List: electronically or on paper. If 

the number of client/taxpayer submissions exceeds 100 per week, the Reporting Agent’s List is 

required to be filed electronically. As of January 1, 2013, the sole allowable method for electronic 

submission of Reporting Agent’s Lists will

be via the Secure Data Transfer (SDT) system. Use of the SDT system requires the purchase of 

an electronic identity authentication certificate from a designated third party. At this time, the 

IRS is unable to support optional use of the SDT system for submission of Reporting Agent’s 

Lists by Reporting Agents that are not otherwise required to file electronically (exceeds the 100 

per week submission threshold described above and in Rev. Proc. 2012-32, 2012-34 I.R.B. 267). 

This is true even if a Reporting Agent is approved for use of SDT for submission of electronic 

files for other purposes. This publication will be updated if it is later determined that the IRS can 

support optional use of the SDT system for the purpose of submitting Reporting Agent’s Lists.
6

Section 01.07

Reporting Agent’s Lists submitted electronically must be submitted in accordance with the 

specifications in Sections 04 and 05 of this publication.

Section 01.08

Reporting Agent’s Lists on paper must be submitted using the format indicated in Exhibit 2 of 

this publication or instructions in Rev. Proc. 2012-33 for Batch Filers and Bulk Filers. Reporting 

Agent’s Lists and Forms 8655 must be submitted in ascending numerical order by Employer 

Identification Number (EIN).

Section 01.09

The IRS will validate the information on the Reporting Agent’s List and the associated RAAs. If 

the Reporting Agent’s List was submitted electronically, the IRS will return electronic add/error 

lists. If the Reporting Agent’s List was submitted on paper, the IRS will return the paper listing 

reflecting add/error status. The validated Reporting Agent’s List will include the Name Control for 

each employer.

Section 01.10

The following items must be included in the Reporting Agent’s List. An example of the Reporting 

Agent’s List is provided in Exhibit 2.

1. Name and Address of RA

2. RA’s Employer Identification Number (EIN)

3. List Type - either Additions or Deletions. Separate lists must be prepared for additions and 

deletions.

4. Name of RA’s Contact Person

5. Phone Number of RA’s Contact Person

6. Client Account Number – this is an optional field for benefit of RAs.

7. Taxpayer’s Employer Identification Number (EIN)

8. Name Control – leave blank. This will be entered by IRS during processing.

9. Name and Address of taxpayer - this should match the name on IRS records. For a sole 

proprietor, enter the owner’s name.

Section 01.11

If the RA wishes to add or delete clients/taxpayers from its authorized list, the format for both 

the electronic file and the paper Reporting Agent’s List is the same as for the initial listing 

submission, except the list or file type is designated as “delete.”

Section 01.12

The RA should notify the IRS when the RA determines that it will no longer be filing tax returns 

or making FTD/FTP submissions for a taxpayer. This is accomplished by submitting a Reporting 

Agent’s List, type “delete,” either electronically or on paper.
7

Section 01.13

Paper Forms 8655 and Reporting Agent’s Lists must be sent to the full address shown below to 

ensure proper delivery for submissions of RAAs:

Form 8655 and Paper Reporting Agent’s Lists Delivery: 

Internal Revenue Service

Accounts Management Service Center

MS 6748; RAF Team

1973 N. Rulon White Blvd. Ogden, UT 84404

Forms 8655 and paper Reporting Agent Lists may also be faxed to the RAF Team at 855-214-

7523.

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

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).

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.

Section 03. Additional Information

Section 03.01

RAs must keep a copy or reproducible image of each completed, original Form 8655, 

designating that Reporting Agent as an agent for a taxpayer, at the RA’s principal place of 

business and make it available for examination by the IRS until the period of limitations for 

assessment of tax for the last return filed pursuant to the Authorization expires.

Questions regarding this publication should be addressed to the RAF Team at the address 

shown in Section 01.12 above. This publication may be downloaded or printed from the Internet 

at www.irs.gov.

Information concerning the Electronic Federal Tax Payment System (EFTPS) may be obtained by 

calling EFTPS Customer Service at (800) 555-4477. For information or questions regarding the 

IRS e-File Program, call the e-Help Desk at (866) 255-0654.
8

Section 04. Conventions And Definitions

Section 04-01 Conventions

1) RAs submitting their initial, add or delete lists electronically must conform to the ASCII 

character set.

2) RAs that submit their initial, add or delete lists electronically via SDT must conform to the 

following file naming conventions:

Example: aaaRAF5001###YYYYJJJ.txt

File Name Element Entry and/or Definition

aaa The initial characters of the file name must be the 3 or 4 

character Reporting Agent’s SDT Account Name.

RAF5001 The literal “RAF5001” identifies the project and must follow 

the Reporting Agent’s SDT Account Name.

### This element must follow the literal “RAF5001” and specifies 

the sequence number, in ascending order beginning with 

“001”, of the transmission made by the Reporting Agent on a 

particular day. For example, if the Reporting Agent submits 

three files on a particular day, the first file would contain 

the sequence number element “001”, the second file would 

contain “002” for this element, and the third file name would 

contain “003” for this element,

YYYY The current calendar year,

JJJ The current Julian date.

.txt Each electronic file name must include the file name 

extension “.txt” in order to pass firewall restrictions.
9

Section 04.02 Definitions

Element Description

ASCII American Standard Code for Information Interchange 

Blocked Records Two or more records grouped together.

Blocking Factors The number of records grouped together to form a block. 

b Denotes a blank position.

EIN Employer Identification Number.

File A file consists of all records submitted by an RA

FTD Federal Tax Deposit

Julian Date The number of the day of the year (1-365, or 1-366 for leap 

years

RA Reporting Agent

RAA Reporting Agent Authorization

Record A group of related fields of information treated as a unit. 

Reporting Agent A Reporting Agent is an accounting service, franchiser, bank,

service bureau, or other entity authorized to perform payroll 

services for other businesses.

Reporting Agent List A Reporting Agent’s List identifies taxpayers for whom an 

RA will perform authorized payroll services.

Special Character Any character that is not a numeral, letter or blank.

Taxpayer Person or organization liable for the filing of returns and 

payment of tax. The taxpayer will be held responsible for the 

completeness, accuracy and timely submission of all returns 

they are required to file and payments they are required to 

submit.

YYYYMM YYYY = Four digit year; MM = ending month of the tax 

period (01-12). Examples: first quarter 2012 returns = 201203; 

fourth quarter 2012 returns = 201212; calendar year 2012 

returns = 201212.

YYYYDDD YYYY = Four digit year; DDD = Julian Date. Examples: 

January 1, 2012 = 2012001; February 21, 2012 = 201252.

Section 05. Electronic File Specifications

Section 05.01

An acceptable electronic file will contain the following:

Reporting Agent Record

Taxpayer Record(s) - one for each Authorization submitted 

End of File Trailer Record
10

Section 05.02 Record Length

The electronic file records prescribed in the specifications must be blocked at one record per 

block (400 character positions).

Section 05.03 Data

Only character data may be used. Numeric fields must be right justified with remaining unused 

positions zero filled. The only special characters permitted in the name lines of the Reporting 

Agent “RA” Record and Taxpayer “TP” Record(s) are “-” and “&”. Special characters in the 

street address fields are limited to “-”, “&”, “%” or “/”. Otherwise, characters must be numeric or 

alphabetic. All numeric data should be in unsigned ASCII characters (no binary data).

Section 05.04 Reporting Agent Record

The Reporting Agent Record identifies the RA that submits the RAAs and electronic file (see 

Exhibit 3). The Reporting Agent Record must immediately precede the first Taxpayer Record 

reported.

Section 05.05 Client/Taxpayer Records

Taxpayer Records contain information for each authorization contained in the file being 

submitted by the RA (see Exhibit 4). The number of Taxpayer Records appearing in the file 

should correspond to the number of RAAs being submitted. All Taxpayer Records in the file 

must be in ascending numerical order by EIN in the same manner required for paper listings.

All records will be blocked individually with no other records in the block. Records should have 

a blocking factor for which blocks will not exceed 400 character positions. All records must be 

fixed length. Fields identified as indicators should always carry a value if the field is applicable. 

Other fields must be left justified and blank filled on right. Also, blank fill all non-significant fields.

Section 05.06 End Of File Trailer Record

This record contains a count of all Taxpayer Records contained in the file (see Exhibit 5). The 

Trailer Record must be the last record in the electronic file.
11

Exhibit 1: Form 8655, Reporting Agent Authorization

Form 8655

(Rev. October 2018)

Department of the Treasury 

Internal Revenue Service 

Reporting Agent Authorization

a Information about Form 8655 and its instructions is at www.irs.gov/Form8655.

OMB No. 1545-1058

Taxpayer

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

1b Trade name, if any

 2 Employer identification number (EIN)

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

City or town, state, and ZIP code

 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)

15 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, “2018/09” for third quarter of 2018). For annual returns, use “YYYY” format to indicate the year for which the authorization begins.

940 941 940-PR 941-PR 941-SS 943

943-PR 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, “2018/08” for August 2018).

940 941 943 944 945 720

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

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

18a 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. 10-2018) 
12

Form 8655 (Rev. 10-2018) Page 2 

Instructions

What’s New

Fax number. The fax number for Form 8655 is changed to 855-214-7523. 

When faxing Forms 8655, please send no more than 25 forms in a single 

transmission. If possible, please send faxes directly from your computer 

instead of from a fax machine.

Updated instructions for lines 15 and 16. The instructions for lines 15 and 

16 have been clarified and now appear at the lines themselves. Please use 

the “YYYY/MM” format instead of the “MM/YYYY” format.

Former line 17a removed. The authorization agreement at the bottom of the 

form provides the disclosure authority previously covered by line 17a.

Increasing or decreasing authority. The instructions with regard to 

increasing or decreasing authority have been clarified. See Authority Granted.

Termination and Revocation. The instructions have been updated to 

distinguish between these terms and to explain the procedure for each. See 

Terminating or Revoking an Authorization.

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/pub/irs-irbs/irb12-34.pdf. 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.gov). See Pub. 4169, Tax Professional 

Guide to 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 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 the Electronic Federal Tax Payment System 

(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, 

(Form 941-X, 941-X(PR), 943-X, 944-X, 945-X, or CT-1X), or payment 

voucher. For example, Form 8655 can be used to provide authorization for 

Form 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 Forms 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.

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.
13

Form 8655 (Rev. 10-2018) Page 3 

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 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/formspubs. Click on 

More Information and then click on Give us feedback. 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. 
14

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

Name Control (IRS 

Supplied)

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.
15

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.
16

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.
17

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.
18

Record Position Element Name Entry and/or Definition

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.

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.
19

Record Position Element Name Entry and/or Definition

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.

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.

216 120 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.
20

Record Position Element Name Entry and/or Definition

241 990T FTD Indicator Enter “Y” if RAA is for FTDs/FTPs for Forms 990-

T. If not, blank fill.

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. If not, blank fill.

258-263 940PR Tax Period Enter the beginning year in YYYY12 format if 

RAA is for Form 940-PR returns. 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. 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. 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. 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. 

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.

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.
21

Record Position Element Name Entry and/or Definition

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. If not, blank fill.

298-303 943PR Tax Period Enter the beginning year in YYYY12 format if 

RAA is for Form 943-PR returns. 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. 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.

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. If not, blank fill.
22

Record Position Element Name Entry and/or Definition

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. 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. 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 ncannot be earlier than 

2010. Enter the ending year in YYYY format to 

terminate the RAA.

341-400 Reserved for future use Enter blanks.
23

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.