We are slowly re-opening, but protecting IRS employees, taxpayers, and our stakeholders remains a top priority. Please continue to use all electronic options available to you on IRS.gov.
Processing of Forms 8655
IRS operations to process Forms 8655, Reporting Agent Authorization, are re-opened. You may resume sending these forms via fax and mail (paper and optical disks with images of Forms 8655).
The Ogden service center, which processes these forms, is re-opened but not at full staffing levels to allow social distancing. We are working on the backlog and processing new submissions. In general, it's reasonable to assume that if you submitted a Form 8655 and received from IRS a name control for that client, then that Form 8655 has been entered into the Reporting Agent File (RAF).
Practitioner Priority Service
Practitioner Priority Service is re-opened. Calls are being taken during normal hours, but wait times can be extensive at peak times.
Continue to e-file and e-deposit
Even if a Form 8655 was not entered into the RAF, you can still e-file that client's employment tax return and deposit its taxes using EFTPS. If you have not yet received a name control (necessary for e-file), see How Your Name Control is Assigned and pages 175-183 of Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters .
Processing of employment tax returns
- E-File continues to process as usual. If a return has an error that would cause it to go to the Error Resolution System (ERS), then, as always, it will take more time. ERS personnel are back but not at full staffing levels to allow social distancing, and they are working on the backlog of returns filed for first quarter 2020, and work on returns filed for second quarter 2020 may take longer than usual. Examples of errors addressed by ERS are incorrect match of EIN and name control, math error, and no filing requirement for the tax form submitted (e.g., 941 vs. 944).
- Paper-return processing is resuming with the backlog of returns for first quarter 2020 at the Ogden and Kansas City campuses, which re-opened on June 8 and June 15, respectively.
For further information
Please see IRS urges taxpayers to use electronic options; outlines online assistance. Also, please continue to watch IRS Operations During COVID-19: Mission-critical functions continue and the general IRS Coronavirus Tax Relief page, both of which will be periodically updated.
Thank for your patience as we balance tax administration and safety.