2678

Employer/Payer Appointment of Agent

Agency
IRS
Revision
Rev. December 2024
Fillable fields
46
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 2678 online
Page 1 of form 2678

Form 2678: Employer/Payer Appointment of Agent

Form 2678 is used by an employer or payer to request IRS 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. The same form revokes an existing appointment.

The employer or payer completes Parts 1 and 2 and signs, then gives the form to the agent, who completes and signs Part 3. The form says the appointment is not effective until the IRS approves the request. To revoke, the employer, payer or agent completes all three parts, and only one signature is required.

The instructions say prior versions of Form 2678 are obsolete and the IRS will not accept them. You can fill out the form free in your browser on this page and download the result without an account.

What's on Form 2678

Part 1: why you're filing

Two boxes, check one: appoint an agent for tax reporting, depositing and paying, or revoke an existing appointment.

Part 2, lines 1 to 4: employer or payer

The employer's or payer's EIN, legal name (not the trade name), trade name if any, and address, with foreign address fields.

Part 2, line 5: forms covered

Boxes for Forms 940, 941, 943, 944, 945, CT-1 and CT-2, each with a choice of all or some employees, payees or payments, plus a home care service recipient box.

Part 2: disclosure and signature

A statement authorizing the IRS to disclose related tax information to the agent, then the employer's or payer's signature, printed name, title, date and daytime phone.

Part 3, lines 6 to 9: agent

The agent's EIN, name, trade name and address, a box for agents of home care service recipients in government programs, and the agent's signature.

How to fill out Form 2678

  1. 1

    Part 1

    Check the appoint box to request an agent, or the revoke box to end an existing appointment. Check only one.

  2. 2

    Part 2, lines 1 to 4

    Enter the EIN, the legal name of the individual or the entity's true name, the trade name if different, and the address. An agent revoking enters the employer's or payer's details here.

  3. 3

    Part 2, line 5

    Check each form the agent will file. The instructions say to use the For SOME column if the agent covers only some employees, payees or payments.

  4. 4

    Sign Part 2

    The employer or payer signs and dates Part 2, then gives the form to the agent. When an agent revokes, the instructions say the employer's or payer's signature is not required.

  5. 5

    Part 3

    The agent enters its EIN, name, trade name and address, checks the home care box if it applies, and signs. When the employer or payer revokes, the agent's signature is not required.

  6. 6

    Mail it

    Send the form to the IRS address for the employer's or payer's location shown in the instructions under Where To File.

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Where to send it, timing and liability

Where to send

The instructions list Department of the Treasury, Internal Revenue Service, Kansas City, MO 64999 or Internal Revenue Service Center, Ogden, UT 84201, by state. Form 941 filers for exempt organizations or government entities use Ogden, UT 84201-0046.

Processing time

The instructions say the processing time frame, upon receipt, is generally 30 days.

Approval letter

The IRS sends a letter to the employer or payer and to the agent after approving the request, and only to the agent for agents of home care service recipients. The authorization is effective on the date shown in the letter.

Revocation

The IRS sends a letter confirming a revocation, which is effective on the date shown in that letter. After that, the IRS cannot disclose confidential tax information to anyone other than the employer or payer for later periods.

Liability

The instructions say all agents, employers and payers remain liable for filing all returns and making all tax deposits and payments while the appointment is in effect, including when a third party fails to do so.

FUTA tax

The form says employers generally cannot appoint an agent for FUTA tax unless they are a home care service recipient, and the instructions say a FUTA appointment also requires one for FICA taxes and ITW.

Related forms

Who fills out Form 2678?

  • Employers and payers appointing an agent

    The employer or payer checks the appoint box in Part 1, completes Part 2, signs it and then gives the form to the agent.

  • Agents accepting an appointment

    The agent completes Part 3 with its own EIN, name and address, signs under penalties of perjury and sends the form to the IRS.

  • Anyone revoking an appointment

    An employer, payer or agent who wants to revoke an existing appointment completes all three parts. The instructions say only one signature is required.

  • Home care service recipients

    The instructions say an employer who receives home care service may ask the IRS to approve an agent for FUTA tax as well, and is always an individual, never a business.

The form is completed by an employer or payer together with the agent it appoints, and it is mailed to the IRS. It is not a form an employee files.

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Questions about Form 2678

When does the agent's appointment start?

The form says the appointment is not effective until the IRS approves the request. The instructions say the authorization is effective on the date shown in the IRS approval letter.

How long does the IRS take to process Form 2678?

The instructions say the processing time frame, upon receipt, is generally 30 days.

How many signatures does a revocation need?

One. The form and instructions say only one signature is required to revoke an existing appointment, whether the employer, payer or agent files it.

Can an agent be appointed for Form 940 FUTA tax?

Generally not. The form says an agent can be appointed for FUTA tax only by a home care service recipient, who checks the box in the footnote to line 5.

Who is liable if the agent does not file or pay?

The instructions say the agent, employer and payer all remain liable for filing returns and making deposits and payments while the appointment is in effect.

Can an older version of Form 2678 be used?

No. The instructions say all prior versions are obsolete and the IRS will not accept them.