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2678

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2023 թ. դեկտեմբերի 20 – ի համարը ։

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Department of the Treasury  
Internal Revenue Service  
Instructions for Form 2678  
Employer/Payer Appointment of Agent  
(December 2023)  
Section references are to the Internal Revenue Code  
unless otherwise noted.  
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.  
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 IRS.gov/  
Filing Form 2678  
Send Form 2678 to the address for the employer's or  
payer's location under Where To File, later. We’ll send a  
letter to the employer or payer and to the agent after we’ve  
approved the request. For agents of home care service  
recipients, we’ll send the approval letter only to the agent.  
What's New  
Forms 940-PR, 941-PR, 941-SS, 943-PR, and 944 (sp)  
references removed from line 5. Beginning with filings  
for tax year 2023, former filers of Form 940-PR will instead  
file Form 940. These filers will also have the option to file  
the new Spanish-language Form 940 (sp). The new Form  
943 (sp) will also similarly replace Form 943-PR, which is  
being discontinued along with Form 940-PR. Beginning  
with filings for the first quarter of 2024, former filers of  
Form 941-SS will instead file Form 941 issued in and for  
the first quarter of 2024. These filers will also have the  
option to file the new Spanish-language Form 941 (sp).  
The new Form 941 (sp) will also similarly replace Form  
941-PR, which is being discontinued along with Form  
941-SS. Form 940 (sp), 941 (sp), and 943 (sp) will be  
usable by any employer that prefers their form in Spanish,  
whether they are located in the United States, Puerto  
Rico, or one of the other territories.  
The authorization to act as an agent is effective on  
the date shown in the letter. Until we approve the  
request, the agent isn’t 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 can’t 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’ll send both  
the employer or payer and the agent a letter confirming  
the revocation. For agents of home care service  
recipients, we’ll send the letter confirming the revocation  
only to the agent. The revocation is effective on the  
date shown in the letter.  
Where authority is granted for any form, it is also  
effective for related forms such as the corresponding  
non-English language form, amended return (for example,  
Form 941 (sp), 941-X, or 941-X (sp)), or payment voucher.  
For example, Form 2678 can be used to provide  
authorization for Form 940 (sp) using the entry spaces for  
Form 940.  
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  
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.”  
General Instructions  
Purpose of Form 2678  
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.  
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.  
Don’t use prior versions of Form 2678. All prior versions  
are obsolete. The IRS will not accept them.  
Can Employers Appoint Agents To  
Report, Deposit, and Pay Federal  
Unemployment Tax Act (FUTA) Tax?  
Generally, employers can’t appoint an agent to report,  
deposit, and pay FUTA tax. However, if you’re an employer  
who receives home care service, you may ask the IRS to  
Jan 9, 2024  
Cat. No. 94017Z  
If you’re an employer or payer and you want to appoint  
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, check the box that says, “You want to appoint  
an agent for tax reporting, depositing, and paying.”  
If you’re 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’re an employer or payer, enter your employer  
identification number (EIN), name, trade name, and  
address.  
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.  
If you’re an agent revoking an existing appointment,  
enter the EIN, name, trade name, and address of the  
employer or payer for whom you’ve been authorized to  
act. The employer's or payer's signature isn’t required.  
Where To File  
Mailing Addresses for Form 2678  
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’re in . . .  
Without a  
payment . . .  
If you’re only appointing an agent for some employees,  
Connecticut, Delaware, District of  
Department of  
payees, or payments, check the box under For SOME  
Columbia, Florida, Georgia, Illinois, the Treasury  
Indiana, Kentucky, Maine, Maryland, Internal Revenue  
employees/payees/payments.  
Massachusetts, Michigan, New  
Service  
Example 1. You’re an employer. You appoint an agent  
Hampshire, New Jersey, New York, Cincinnati, OH  
North Carolina, Ohio, Pennsylvania, 45999  
Rhode Island, South Carolina,  
to file returns and deposit FICA taxes and ITW for  
biweekly wage payments that you paid to 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.  
Vermont, Virginia, West Virginia,  
Wisconsin  
Example 2. You’re 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.  
Alabama, Alaska, Arizona,  
Department of  
the Treasury  
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,  
Internal Revenue  
Service  
Ogden, UT 84201  
If you’re an employer or payer and you’re 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.  
Washington, Wyoming  
If the location of your legal  
residence, principal place of  
business, office, or agency is not  
listed  
Department of  
the Treasury  
If you’re 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, earlier.  
Internal Revenue  
Service  
Ogden, UT 84201  
Part 3: Agent Information  
EXCEPTION for tax-exempt  
Department of  
the Treasury  
organizations; federal, state, and  
If you’re an employer or payer and you’re requesting  
local governments; and Indian tribal Internal Revenue  
governments, regardless of your  
location  
authorization to appoint an agent, have the agent  
complete and sign Part 3.  
Service  
Ogden, UT  
84201-0046  
If you’re an employer or payer and you want to revoke  
an existing appointment, complete Part 3. The agent's  
signature isn’t required. Then send the form to the  
address for your location under Where To File, earlier.  
If you want to accept an appointment as an agent or  
Specific Instructions  
you’re 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, earlier.  
Part 1: Why You’re Filing This Form  
In Part 1, you’ll check a box to indicate why you’re filing  
Form 2678.  
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Instructions for Form 2678  
 
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.  
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 territories 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.  
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.  
The time needed to complete and file Form 2678 will  
vary depending on individual circumstances. The  
estimated average time is:  
Recordkeeping .  
Learning about the law or the form.  
Preparing and sending the form to the IRS  
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1 hr., 5 min.  
54 min.  
13 min.  
You aren’t 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  
If you have 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 IRS.gov/FormComments. Or  
you can write to the Internal Revenue Service, Tax Forms  
and Publications Division, 1111 Constitution Ave. NW,  
IR-6526, Washington, DC 20224. Don't send Form 2678  
to this address. Instead, see Where To File, earlier.  
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  
Instructions for Form 2678  
3