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Federal Employer/Payer Appointment of Agent
Extracted from PDF file 2022-federal-form-2678.pdf, last modified March 2019Employer/Payer Appointment of Agent
The form you are looking for begins on the next page of this file. Before viewing it, please see the important update information below. New Mailing Addresses Addresses for mailing certain forms have changed since the forms were last published. The new mailing addresses are shown below. Mailing address for Forms 706‐A, 706‐GS(D), 706‐GS(T), 706‐NA, 706‐QDT, 8612, 8725, 8831, 8842, 8892, 8924, 8928: Department of the Treasury Internal Revenue Service Center Kansas City, MO 64999 Mailing address for Forms 2678, 8716, 8822-B, 8832, 8855: Taxpayers in the States Below Mail the Form to This Address Connecticut, Delaware, District of Columbia, Georgia, Illinois, Indiana,Kentucky, Maine, Maryland, Department of the Treasury Massachusetts, Michigan, New Hampshire, New Jersey, Internal Revenue Service Center New York, North Carolina, Ohio, Pennsylvania, Rhode Kansas City, MO 64999 Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin Alabama, Alaska, Arizona, Arkansas, California, Colorado, Florida, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming Department of the Treasury Internal Revenue Service Center Ogden, UT 84201 This update supplements these forms’ instructions. Filers should rely on this update for the changes described, which will be incorporated into the next revision of the forms’ instructions. Form 2678 Employer/Payer Appointment of Agent OMB No. 1545-0748 (Rev. August 2014) Department of the Treasury — Internal Revenue Service 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. For IRS use: • If you are 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 is not effective until we approve your request. See the instructions for filing Form 2678 on page 3. • If you are an employer, payer, or agent who wants to revoke an existing appointment, complete all three parts. In this case, only one signature is required. Part 1: Why you are 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 Foreign country name Foreign province/county 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 ZIP code Foreign postal code For SOME employees/ payees/payments Form 940, 940-PR (Employer's Annual Federal Unemployment (FUTA) Tax Return)* Form 941, 941-PR, 941-SS (Employer’s QUARTERLY Federal Tax Return) Form 943, 943-PR (Employer’s Annual Federal Tax Return for Agricultural Employees) Form 944, 944(SP) (Employer’s ANNUAL Federal Tax Return) 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 cannot appoint an agent to report, deposit, and pay tax reported on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, unless you are a home care service recipient. Check here if you are 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. ✗ Print your name here Sign your name here Date Print your title here / / For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Best daytime phone Now give this form to the agent to complete. ■▶ IRS.gov/form2678 Cat. No. 18770D Form 2678 (Rev. 8-2014) Page 2 Part 3: Agent Information: If you will 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 Foreign country name State Foreign province/county ZIP code 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, it is true, correct, and complete. ✗ Print your name here Sign your name here Date Print your title here / / Best daytime phone Form 2678 (Rev. 8-2014) Form 2678 (Rev. 8-2014) Instructions for Form 2678 Section references are to the Internal Revenue Code. Future Developments For the latest information about developments related to Form 2678 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form2678. Purpose of Form Use Form 2678 if you want to: • Request approval to have an agent file returns and make deposits or payments of Federal Insurance Contributions Act (FICA) taxes, Railroad Retirement Tax Act (RRTA) taxes, income tax withholding (ITW), or backup withholding; or • Revoke an existing appointment. Do not use prior versions of this form. All prior versions are obsolete. IRS will not accept them. Can Employers Appoint Agents to Report, Deposit, and Pay Federal Unemployment Tax Act (FUTA) Tax? Generally, employers cannot appoint an agent to report, deposit, and pay FUTA tax. However, if you are an employer who receives home care service, you may ask IRS to approve an agent to act on your behalf for FUTA tax purposes. Check the box in the footnote in Part 2, line 5. To appoint an agent to act for FUTA tax purposes, you must also appoint the agent to act for FICA taxes and ITW purposes. How to Complete the Form Part 1: Why You Are Filing This Form In Part 1, you will check a box to indicate why you are filing Form 2678. • If you are an employer or payer and you want to appoint an agent, check the box that says, “You want to appoint an agent for tax reporting, depositing, and paying.” • If you are an employer, payer, or agent and you want to revoke an existing appointment, check the box that says, “You want to revoke an existing appointment.” Part 2: Employer or Payer Information • If you are an employer or payer, enter your employer identification number (EIN), name, trade name, and address. • If you are an agent revoking an existing appointment, enter the EIN, name, trade name, and address of the employer or payer for whom you have been authorized to act. The employer's or payer's signature is not required. On line 5, check the boxes for all forms for which you want to: • Request approval to appoint an agent to file on your behalf, or • Revoke an agent's existing appointment. If you are only appointing an agent for some employees, payees, or payments, check the box under For SOME employees/payees/payments. Page 3 Example 1. You are an employer. You appoint an agent to file returns and deposit FICA taxes and ITW related to biweekly wage payments that you paid your employees. However, you make bonus wage payments directly to your employees, not through the agent. You should report the bonus payments on a return filed using your EIN. Example 2. You are an employer. You appoint an agent to file returns and deposit FICA taxes and ITW for biweekly wage payments that you paid to your employees. However, you make biweekly wage payments directly to your company's executives. You should report the wage payments to the executives on a return filed using your EIN. If you are an employer or payer and you are requesting authorization to appoint an agent, sign and date Form 2678 in Part 2. Then give the form to the agent to complete and sign Part 3. If you are an employer or payer and you want to revoke an existing appointment, sign and date Form 2678 in Part 2. Complete Part 3. Then send the form to the address for your location under Where To File, later. Part 3: Agent Information • If you are an employer or payer and you are requesting authorization to appoint an agent, have the agent complete and sign Part 3. • If you are an employer or payer and you want to revoke an existing appointment, complete Part 3. The agent's signature is not required. Then send the form to the address for your location under Where To File, later. • If you want to accept an appointment as an agent or you are an agent who wants to revoke an existing appointment, complete Part 3 with your information. Then sign and date the form where indicated. Send the form to the address for the employer's or payer's location under Where To File, later. Note. If an agent is a corporate officer, partner, or tax matters partner, the agent must have the authority to execute this appointment of agent. Filing Form 2678 Send Form 2678 to the address for the employer's or payer's location under Where To File, later. We will send a letter to the employer or payer and to the agent after we have approved the request. For agents of home care service recipients, we will send the approval letter only to the agent. The authorization to act as an agent is effective on the date shown in the letter. Until we approve the request, the agent is not liable for filing any tax returns or making any deposits or payments. Only one signature is required to revoke an agent's appointment. If an existing appointment is revoked, the IRS cannot disclose confidential tax information to anyone other than the employer or payer for periods after the appointment is revoked. If an agent's appointment is revoked, we will send both the employer or payer and the agent a letter confirming the revocation. For agents of home care service recipients, we will send the letter confirming the revocation only to the agent. The revocation is effective on the date shown in the letter. Form 2678 (Rev. 8-2014) Page 4 Where To File If you are in... Send your form to... Connecticut Delaware District of Columbia Florida Georgia Illinois Indiana Kentucky Maine Maryland Massachusetts Michigan New Hampshire New Jersey New York North Carolina Ohio Pennsylvania Rhode Island South Carolina Vermont Virginia West Virginia Wisconsin Alabama Alaska Arizona Arkansas California Colorado Hawaii Idaho Iowa Kansas Louisiana Minnesota Mississippi Missouri Montana Nebraska Nevada New Mexico North Dakota Oklahoma Oregon South Dakota Tennessee Texas Utah Washington Wyoming Department of the Treasury Internal Revenue Service Cincinnati, OH 45999 Department of the Treasury Internal Revenue Service Ogden, UT 84201 No legal residence or place of business in any state Department of the Treasury Internal Revenue Service Ogden, UT 84201 Exempt organization or government entity Department of the Treasury Internal Revenue Service Ogden, UT 84201-0046 Agent Responsibilities After Appointment Reporting, Depositing, and Payment Requirements Agents must follow the procedures for employment taxes in Rev. Proc. 2013-39, 2013-52 I.R.B. 830, available at www.irs.gov/irb/2013-52_IRB/ar15.html and for backup withholding in Rev. Proc. 84-33. Agents for employers who are home care service recipients receiving home care services through a program administered by a federal, state, or local government agency may also use this form. These agents may be referred to as fiscal/employer agents, household employer agents, and home care service recipient agents. All agents, employers, and payers remain liable for filing all returns and making all tax deposits and payments while this appointment is in effect. If an agent contracts 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 tax deposits or payments and the third party fails to do so, the agent, employer, and payer remain liable. Filing Schedule R (Form 940) and Schedule R (Form 941) An agent for a home care service recipient that files an aggregate Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, must complete Schedule R (Form 940), Allocation Schedule for Aggregate Form 940 Filers, and file it with the aggregate Form 940. An agent who files an aggregate Form 941, Employer's QUARTERLY Federal Tax Return, must complete Schedule R (Form 941), Allocation Schedule for Aggregate Form 941 Filers, and file it with the aggregate Form 941. Privacy Act and Paperwork Reduction Act Notice. We ask for the information on Form 2678 to carry out the Internal Revenue laws of the United States. The principal purpose of this information is to permit you to appoint an agent to act on your behalf. You do not have to appoint an agent; however, if you choose to appoint an agent, you must provide the information requested on Form 2678. Our authority to collect this information is section 3504. Section 6109 requires you and the agent to provide your identification numbers. Failure to provide this information could delay or prevent processing your appointment of agent. Intentionally providing false information could subject you and the agent to penalties. 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. Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows or requires the IRS to disclose or give the information shown on this form to others as described in the Code. For example, we may disclose your tax information 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 and intelligence agencies to combat terrorism. The time needed to complete and file Form 2678 will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . . . . . . . . 1 hr., 5 min. Learning about the law or the form . . . . . . . 54 min. Preparing, copying, assembling, and sending the form to the IRS . . . . . . . . . 13 min. If you have any comments concerning the accuracy of these time estimates or suggestions for making Form 2678 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 2678 to this address. Instead, see Where To File above.
Form 2678 (Rev. August 2014)
More about the Federal Form 2678 Corporate Income Tax Tax Return TY 2022
We last updated the Employer/Payer Appointment of Agent in February 2023, so this is the latest version of Form 2678, fully updated for tax year 2022. You can download or print current or past-year PDFs of Form 2678 directly from TaxFormFinder. You can print other Federal tax forms here.
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Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 2678 from the Internal Revenue Service in February 2023.
Form 2678 is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 2678
We have a total of eleven past-year versions of Form 2678 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2022 Form 2678
Form 2678 (Rev. August 2014)
2021 Form 2678
Form 2678 (Rev. August 2014)
2020 Form 2678
Form 2678 (Rev. August 2014)
2019 Form 2678
Form 2678 (Rev. August 2014)
2018 Form 2678
Form 2678 (Rev. August 2014)
2017 Form 2678
Form 2678 (Rev. August 2014)
2016 Form 2678
Form 2678 (Rev. August 2014)
2015 Form 2678
Form 2678 (Rev. August 2014)
2014 Form 2678
Form 2678 (Rev. August 2014)
2012 Form 2678
Form 2678 (Rev. October 2012)
2011 Form 2678
Form 2678 (Rev. June 2011)
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