Form 2678

(Rev. December 2023)

Employer/Payer Appointment of Agent

Department of the Treasury — Internal Revenue Service OMB No. 1545-0748

Use this form if you want to request approval to have an agent file returns and make 

deposits or payments of employment or other withholding taxes or if you want to 

revoke an existing appointment. 

• If you’re an employer or payer who wants to request approval, complete Parts 1 

and 2 and sign Part 2. Then give it to the agent. Have the agent complete Part 3 and 

 sign it. 

Note: This appointment isn’t effective until we approve your request. See the instructions

for more information.

• If you’re an employer, payer, or agent who wants to revoke an existing appointment, 

 complete all three parts. In this case, only one signature is required. 

For IRS use: 

Part 1: Why you’re filing this form. 

(Check one) 

You want to appoint an agent for tax reporting, depositing, and paying. 

You want to revoke an existing appointment. 

Part 2: Employer or Payer Information: Complete this part if you want to appoint an agent or revoke an appointment. 

1 Employer identification number (EIN) —

2 Employer’s or payer’s name 

(not your trade name) 

3 Trade name (if any) 

4 Address 

Number Street Suite or room number 

City State ZIP code 

Foreign country name Foreign province/county Foreign postal code

5 Forms for which you want to appoint an agent or revoke the agent’s 

appointment to file. (Check all that apply.) 

For ALL 

employees/ 

payees/payments 

For SOME 

employees/ 

payees/payments 

Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return* (all 940 series)

Form 941, Employer’s QUARTERLY Federal Tax Return (all 941 series) 

Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees (all 943 series)

Form 944, Employer’s ANNUAL Federal Tax Return (all 944 series) 

Form 945, Annual Return of Withheld Federal Income Tax

Form CT-1, Employer’s Annual Railroad Retirement Tax Return

Form CT-2, Employee Representative's Quarterly Railroad Tax Return

* Generally, you can’t appoint an agent to report, deposit, and pay tax reported on Form 940, unless you’re a home care 

 service recipient.

Check here if you’re a home care service recipient, and you want to appoint the agent to report, deposit, and pay FUTA tax 

for you. See the instructions.

I am authorizing the IRS to disclose otherwise confidential tax information to the agent relating to the authority granted under this 

appointment, including disclosures required to process Form 2678. The agent may contract with a third party, such as a 

reporting agent or certified public accountant, to prepare or file the returns covered by this appointment, or to make any required 

deposits and payments. Such contract may authorize the IRS to disclose confidential tax information of the employer/payer and 

agent to such third party. If a third party fails to file the returns or make the deposits and payments, the agent and employer/

payer remain liable. 

Sign your 

name here 

Date / /

Print your name here 

Print your title here 

Best daytime phone 

Now give this form to the agent to complete.

For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. www.irs.gov/Form2678 Cat. No. 18770D Form 2678 (Rev. 12-2023)
Form 2678 (Rev. 12-2023) Page 2 

Part 3: Agent Information: If you’ll be an agent for an employer or payer, or want to revoke an appointment, complete this part. 

6 Agent’s employer identification number (EIN) —

7 Agent’s name (not trade name) 

8 Trade name (if any) 

9 Address 

Number Street Suite or room number 

City State ZIP code 

Foreign country name Foreign province/county Foreign postal code

Check here if the employer is a home care service recipient receiving home care services through a program administered by a 

federal, state, or local government agency. 

Under penalties of perjury, I declare that I have examined this form and any attachments, and to the best of my knowledge and belief, they 

are true, correct, and complete. 

Sign your 

name here 

Date / /

Print your name here 

Print your title here 

Best daytime phone 

Form 2678 (Rev. 12-2023)