양식에 대한 지침 2678
Form 2678, 대리인의 직원/Payer 임명을 위한 지시
12월 2023일
관련 양식
- 양식 2678 - Employer/Payer 에이전트의 약속
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
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
IRS.gov/irb/2013-52_IRB#RP-2013-39, 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.”
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
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
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
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
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
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
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