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Part 21. Customer Account Services

Chapter 3. Taxpayer Contacts

Section 9. Processing Reporting Agents File Authorizations

21.3.9 Processing Reporting Agents File Authorizations

Manual Transmittal

September 18, 2026

Purpose

(1) This transmits revised IRM 21.3.9, Taxpayer Contacts, Processing Reporting Agents File Authorizations.

Material Changes

(1) This IRM was revised to reflect the following changes:

SUBSECTION CHANGE
IRM 21.3.9.1.1 Revise to improve readability.
IRM 21.3.9.1.2 Revise to improve readability.
IRM 21.3.9.1.6 Update to change title from Terms/Definitions/Acronyms to Terms and Acronyms.
IRM 21.3.9.2.2 Remove reference to Secure Data Transfer, revise to reduce repetition, and improve readability. Clarify a reporting agent authorization is effective indefinitely unless terminated or revoked.
IRM 21.3.9.2.5 Revise to improve readability.
IRM 21.3.9.3.1 Replace repetitive wording and improve readability.
IRM 21.3.9.3.2 Remove reference to Secure Data Transfer. Revise to improve readability.
IRM 21.3.9.3.4 Revise to simplify and reorganize for readability.
IRM 21.3.9.3.5 Revise to convert step list to table.
IRM 21.3.9.4 Revise reference to Secure Data Transfer (SDT), added information regarding the transition to Secure Large File Transfer B2B (SLFT B2B) was finalized effective December 2025, and improve readability.
IRM 21.3.9.4.1 Remove repetitive wording and improve readability.
IRM 21.3.9.4.2 Revise to improve readability.
IRM 21.3.9.4.2.1 Revise to improve readability.
IRM 21.3.9.4.2.2 Revise to improve readability.
IRM 21.3.9.4.2.3 Revise to improve grammar and add bullet list.
IRM 21.3.9.4.2.4 Revise to improve readability.
IRM 21.3.9.5 Remove reference to Secure Data Transfer, correct grammar and improve readability.
IRM 21.3.9.5.1 Revise to convert step list to table.
IRM 21.3.9.5.2 Revise to convert step list to table.
IRM 21.3.9.6.1 Revise to simplify introductory explanation.
IRM 21.3.9.6.2 Revise to simplify language and improve readability.
IRM 21.3.9.6.4 Revise to convert step list to table and improve readability.
IRM 21.3.9.7 Revise to convert bullet list to table.
IRM 21.3.9.8.1 Remove reference to Secure Data Transfer, improve introductory paragraph, and correct punctuation.
IRM 21.3.9.8.2 Revise to simplify wording.
IRM 21.3.9.10.1 Revise to convert bullet list to table.
IRM 21.3.9.10.2 Revise to convert bullet list to table.
IRM 21.3.9.10.3 Revise to convert bullet list to table.
IRM 21.3.9.10.4 Revise to convert bullet list to table.
IRM 21.3.9.10.5 Revise to add bullet list for ease of reading and convert existing bullet list to table.
IRM 21.3.9.10.6 Revise to convert bullet list to table.
Editorial revisions An artificial intelligence (AI) tool assisted with editorial revisions throughout this IRM section, including applying plain language techniques, adhering to the IRM Style Guide and content organization.
IRM 21.3.9 Editorial changes made throughout.

Effect on Other Documents

IRM 21.3.9 dated August 28, 2025 (effective October 1, 2025) is superseded.

Audience

The primary users of this IRM are Small Business/Self-Employed (SB/SE) and Taxpayer Services (TS) Customer Account Services employees.

Effective Date

(10-01-2026)

Lucinda Comegys
Director, Accounts Management
Taxpayer Services

21.3.9.1 (10-01-2022)

Program Scope and Objectives

  1. This section contains information on processing Form 8655, Reporting Agent Authorization, for input into the Reporting Agents File (RAF).

  2. Purpose: To provide procedures for processing Form 8655 authorizations for input into the RAF database.

  3. Audience: The primary users of this IRM are tax examination technicians located at the Ogden Accounts Management campus (OAMC) who are tasked with processing Form 8655 authorizations for input into the RAF database.

  4. Policy Owner: Director, Accounts Management

  5. Program Owner: Policy and Procedures BMF (PPB), Accounts Management, Taxpayer Services (TS)

  6. Primary Stakeholders: Taxpayer Services (TS), Small Business/Self-Employed (SB/SE), and Large Business and International (LB&I)

  7. Program Goals: Program goals for this type of work are included in the Accounts Management Program Letter and in IRM 1.4.16, Accounts Management Guide for Managers.

21.3.9.1.1 (10-01-2026)

Background

  1. Form 8655, Reporting Agent Authorization, is used to authorize a designated agent to assist an employer in making required tax deposits and tax information filings to federal, state, and local governments. Form 8655 allows a reporting agent (RA) to exercise the following authorities on behalf of its clients:

    1. File and sign certain tax returns electronically, or on paper when authorized and electronic filing is not supported.

    2. Make Federal Tax Deposits (FTDs) and submit FTD information electronically.

    3. Receive duplicate copies of official notices, correspondence, transcripts or other information related to electronic returns filed by the agent.

      Note:

      After consideration by the Taxpayer Communications Task Group (TACT), an administrative decision was made to stop sending RAs inserts with copies of taxpayer notices effective July 15, 2009.

    4. Receive duplicate copies of official notices, correspondence, transcripts, filing frequency information or other information related to FTDs submitted electronically by the agent.

      Note:

      Upon request, an RA may receive account transcripts for tax periods in which the RA filed the return electronically. The RA may also request and receive a transcript reflecting tax deposits or payments submitted electronically by the RA. See IRM 21.2.3, Transcripts, for transcript request procedures, including required sanitizing of Integrated Data Retrieval System (IDRS) transcripts.

      Reminder:

      RAs are not entitled to receive transcripts for tax periods for which they were not authorized to act as the RA for the taxpayer.

    5. Provide information, as an "other third party,"

    • The RA may provide information that assists the IRS in determining whether reasonable cause exists for penalty abatement related to a filing or payment made electronically by the RA.

      Note:

      Form 8655, Reporting Agent Authorization, does not authorize an RA to request penalty abatement, argue facts, or appeal a denied request on behalf of the taxpayer without Form 2848, Power of Attorney and Declaration of Representative. See IRM 21.1.3.4(6), Other Third-Party Inquiries, for more information.

    • The RA may provide information that assists the IRS in determining the proper application of deposits or payments to resolve an account related issue.

      Note:

      Form 8655 does not authorize an RA to request credit transfers on behalf of clients without Form 2848, Power of Attorney and Declaration of Representative. See IRM 21.1.3.4(6), Other Third-Party Inquiries, for more information.

    Note:

    When accepting information from an RA as an "other third party," advise the RA that any action taken on the account will generate a letter to the taxpayer’s address of record confirming the account status.

    Note:

    If Box 17 of Form 8655 is checked, the RA is authorized to receive duplicate copies of notices and correspondence regarding returns filed and deposits or payments made by the RA.

  2. Reporting Agents File (RAF) authorizations, additions, deletions, or corrections are processed at the Ogden Accounts Management Campus (OAMC). Any employee with Integrated Data Retrieval System (IDRS) access may research the RAF; however, only RAF employees may add, delete or update the RAF records.

    Mail all Forms 8655 to:

    Internal Revenue Service
    Ogden Accounts Management Campus
    MS 6748 RAF Team
    1973 N Rulon White Blvd.
    Ogden, UT 84404

  3. The Restructuring and Reform Act of 1998, Section 3705, provides identification requirements for IRS employees working tax related matters.

    IRS employees must:

    • Provide their title, last name, and identification (badge) number during taxpayer telephone, face-to-face, and written contact.

    • Include a telephone number on all taxpayer correspondence.

    • Include a specific employee name and telephone number on Correspondex letters only when the employee initiating the correspondence is in the best position to answer taxpayer questions, or the employee requests additional case-related information from the taxpayer.

    • Use the standard IRS signature and telephone number when the taxpayer does not need to contact a specific employee.

21.3.9.1.2 (10-01-2026)

Authority

  1. The authority for receiving and processing Form 8655, Reporting Agent Authorization, by Accounts Management is provided primarily by Treas. Reg. 31.6011(a)-7 and Treas. Reg. 31.6061-1, as described in Rev. Proc. 2012-32.

21.3.9.1.3 (08-16-2023)

Roles and Responsibilities

  1. IRM 1.1.13.6.3, Accounts Management (AM), provides guidance for AM employees including the following:

    • Account Management Operations Support (AMOS)

    • Resources Management and Training (RMT)

    • Technology Assistance & Stakeholder Communication (TASC)

    • Reports, Equipment, Phones (REP)

    • Policy and Procedures BMF (PPB)

    • Policy and Procedures IMF (PPI)

    • Identity Protection Strategy & Oversight (IPSO)

    • Field Directors, Accounts Management

  2. IRM 21.1.1, Accounts Management and Compliance Services Overview, provides guidance for employees assigned to the AM organization.

  3. The Taxpayer Bill of Rights describes 10 basic rights that all taxpayers have when dealing with the IRS. To understand these rights and how they apply, refer to Pub 1, Your Rights as a Taxpayer, available on IRS.gov, or visit the Taxpayer Bill of Rights page on IRS.gov.

21.3.9.1.4 (10-01-2017)

Program Management and Review

  1. IRM 1.4.16, Accounts Management Guide for Managers, provides guidance for program management and review of programs assigned to Accounts Management.

21.3.9.1.5 (10-01-2019)

Program Controls

  1. Goals, measures, and operating guidelines are listed in the yearly Program Letter.

  2. IRM 21.10.1, Embedded Quality (EQ) Program for Accounts Management, Campus Collection, Campus Examination, Field Assistance, Tax Exempt/Government Entities, Return Integrity and Compliance Services (RICS), and Electronic Products and Services Support, provides guidance for the Embedded Quality (EQ) program.

21.3.9.1.6 (10-01-2026)

Terms and Acronyms

  1. Exhibit 21.3.9-1, Acronyms and Abbreviations Used in This IRM, contains the abbreviations and acronyms used in this IRM.

21.3.9.1.7 (10-01-2022)

Related Resources

  1. The following IRM sections and exhibit are used in conjunction with this section:

    • IRM 2.3.16, Command Codes RFINK and RAFRQ

    • IRM 2.4.40, Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG

    • IRM 3.13.2, BMF Account Numbers

    • IRM 3.13.2.4.6, Change of Address

    • IRM 3.13.222, BMF Entity Unpostable Correction Procedures

    • IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655 Reporting Agent Authorization

    • IRM 21.3.10.3.1.3, Form 8655, Reporting Agent Authorization

    • Exhibit 21.2.2-2, Accounts Management Mandated IAT Tools

21.3.9.2 (10-01-2006)

General Information

  1. This section provides general information about the Reporting Agents File (RAF).

21.3.9.2.1 (10-01-2018)

Reporting Agents, Batch Filers and Bulk Filers

  1. Reporting agents (RAs) are payroll service companies operating under Rev. Proc. 2012-32 to perform certain tax responsibilities for other businesses (taxpayers/clients).

  2. In connection with these payroll services, RAs may file their clients’ employment tax returns electronically.

  3. RAs, Batch Filers, and Bulk Filers may make electronic federal tax deposits (FTDs) for their clients. These FTDs are submitted through the Electronic Federal Tax Payment System (EFTPS):

    • A Batch Filer submits multiple EFTPS files at one time using a personal computer or telephone.

    • A Bulk Filer uses Electronic Data Interchange (EDI) to transmit EFTPS payments.

21.3.9.2.2 (10-01-2026)

Authorizations - Form 8655, Reporting Agent Authorization

  1. Form 8655, Reporting Agent Authorization, is used by taxpayers to designate a reporting agent (RA) to perform certain actions for the taxpayer:

    • Sign and file federal employment tax returns electronically or on paper when electronic filing is not required.

    • Make federal tax deposits (FTDs) and other federal tax payments.

      Note:

      Form 8655 does not authorize the RA to request credit transfers on behalf of the taxpayer. However, the RA may provide the IRS information as an "other third party" to assist the IRS in determining the proper application of deposits and or payments to resolve an account related issue.

    • Receive copies of notices, correspondence, transcripts, filing frequencies, and deposit requirements related to returns or payments filed by the RA.

      Note:

      Beginning April 8, 2024, if the RA requests that transcripts be deposited into a Secure Object Repository (SOR) mailbox, the RA must provide their personal SSN.

      The RA must call the Practitioner Priority Service (PPS) line (866-860-4259, Monday-Friday 7:00 a.m. to 7:00 p.m. local time) to request. SOR transcript delivery. This option is available only through the PPS line. If the RA cannot call PPS, the transcript may be mailed to the taxpayer’s address of record.

      See IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655 Reporting Agent Authorization, and IRM 21.3.10.4.4.1, Transcript SADI Authentication for SOR Deposit, for more information.

    • Obtain confidential information related to Form W-2 series, and Form 1099 series information returns, including information about related civil penalties.

    • Obtain information pertaining to Form 3921, Exercise of an Incentive Stock Option Under Section 422(b), and Form 3922, Transfer of Stock Acquired Through an Employee Stock Purchase Plan Under Section 423(c).

    Note:

    An authorization to file a tax return or make FTD payments also authorizes the RA to discuss confidential tax information related to the forms the RA filed and the payments the RA made on behalf of the taxpayer.

    Note:

    When a taxpayer authorizes an RA/filer, the taxpayer authorizes the company (not an individual) to file and sign the taxpayer’s returns, make FTD payments, and receive otherwise confidential tax information.

  2. Authorizes an RA/filer to receive duplicate copies of letters, notices, and other correspondence when the taxpayer checks the appropriate box on Form 8655 , Reporting Agent Authorization.

    • After the authorization is added to the RAF, either manually or through processing of an electronic file submitted through Secure Large File Transfer Business 2 Business (SLFT B2B), the notice indicator appears on command code (CC) RFINK as Notice>Y.

    • If the notice indicator is N, the RA/filer remains authorized to discuss returns or payments authorized on Form 8655. However, letters, notices, and correspondence are not systemically issued to the RA/filer.

  3. A reporting agent authorization (RAA) is effective beginning with the period indicated on Form 8655 (or the Reporting Agent’s List (RAL)) and continues indefinitely unless terminated or revoked by the taxpayer or reporting agent (RA).

    The receipt of a new Form 8655 does not revoke a prior reporting agent authorization. Prior authorizations remain in effect from the beginning period through the ending period.

    A new Form 8655 also does not revoke Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization, on the Centralized Authorization File (CAF).

  4. A RAF authorization starts on the "beginning period" indicated on Form 8655 and remains in effect through the end date. The tax period displayed on command code (CC) RFINK represents the "beginning period."

  5. Form 8655does not authorize an RA/filer to request a change of address for the taxpayer. Change of address requests must be submitted by the taxpayer generally on Form 8822-B, Change of Address or Responsible Party - Business. See IRM 3.13.2.4.6, Change of Address, for more information.

  6. Form 8655 may be used to validate or verify one taxpayer entity item (name, address, or EIN) when the other two items are known.

    Example:

    If the RA requests verification of the EIN, the RA must first verify the name and address.


    The information can be shared with the RA verbally, in writing using the appropriate C letter, or by fax.

    Caution:

    If the contact is received by telephone, authenticate the RA caller before releasing validated or verified entity information. To authenticate an RA caller (any employee of the RA firm) use CC RFINK with definer R and verify the RA's name and EIN.

    Reminder:

    Follow the authentication procedures in IRM 21.1.3.5, Reporting Agents File (RAF) and Form 8655 Reporting Agent Authorization, for phone inquiries not received through PPS or IRM 21.3.10.3.1.3, Form 8655, Reporting Agent Authorization, for phone inquiries received in PPS before releasing tax account specific information (e.g., payment or tax return information) to an RA caller.

  7. Form 8655 is available on IRS.gov.

    Note:

    RAs/filers must use Form 8655, Reporting Agent Authorization, with a May 2005 revision or later or an approved substitute. All earlier versions are obsolete.

21.3.9.2.3 (10-01-2022)

Reporting Agents File (RAF)

  1. The Reporting Agent File (RAF) is a database that contains the following:

    • Reporting agent (RA) records

    • Taxpayer records

  2. The RAF may be researched by RA employer identification number (EIN) to determine whether an RA is on the RAF.

  3. The RAF may be researched by taxpayer EIN to determine:

    • The RA authorized by the taxpayer

    • The sequence number of the RAF record

    • Applicable tax forms and or payments authorized by the taxpayer

    • The beginning period for each authorized tax form or payment

    • The date the current authorization was established on the RAF

    • Whether the RA is authorized to receive notices

21.3.9.2.4 (10-01-2018)

Master File Transaction Codes Related to RAF Processing

  1. A transaction code (TC) 960 is set in a taxpayer’s entity record on Master File (MF) when a taxpayer account is added to the RAF or when there is a change in the authorities granted.

    The posting of TC 960 establishes or updates the RAF Filing Indicators and Electronic Federal Tax Payment System (EFTPS) Indicators on the taxpayer's account, as discussed in IRM 21.3.9.2.5, RAF Filing Indicators and RAF EFTPS Indicators.

    Note:

    The RAF TC 960 is reflected on command code (CC) BMFOLE but not on CC ENMOD.

    Caution:

    A TC 960 is not posted to MF when a taxpayer changes RAs if the new RA has the same filing or payment authorities as the previous RA because the RAF Filing Indicators or EFTPS Indicators do not change. These changes are reflected only in the RAF database.

  2. A TC 961 is generated when an account is removed from the RAF.

    This transaction turns off the RAF Filing Indicators and EFTPS Indicators by updating all field values to zeros.

    A TC 961 is generated only when a taxpayer’s relationship with an RA ends and is not replaced by another RA.

  3. It takes at least two cycles for the RAF Filing Indicators and EFTPS Indicators to be posted to Master File (MF) after RAF input.

    If the RAF input does not pass MF validation, or if the filing requirements and EFTPS Indicators do not match, the RAF TC 960 unposts.

    See IRM 21.3.9.7, Resolving RAF Unpostables, for common RAF unpostables.

  4. A programming problem was discovered and corrected in April 2016.

    For an indeterminate period, certain TC 960 transactions were not systemically posted to MF.

    Although MF did not post these TC 960 transactions, the RAF indicators for the affected cases were correctly set.

    Accordingly, these missing transaction codes do not affect taxpayers or RAs, and no recovery effort is anticipated.

    However, employees must research the RAF using CC RFINK whenever RAF Filing Indicators or EFTPS Indicators are present, even if TC 960 is not displayed on CC BMFOLE.

21.3.9.2.5 (10-01-2026)

RAF Filing Indicators and RAF EFTPS Indicators

  1. Taxpayer account records on Master File (MF) contain RAF Filing Indicators and RAF Electronic Federal Tax Payment System (EFTPS) Indicators. These indicators:

    • Show which tax forms or types of federal tax deposit (FTD) payments a taxpayer has authorized a reporting agent (RA)/filer to file or make payments on the taxpayer’s behalf.

    • Are used by MF programs to issue duplicate notices and letters to authorized RA/filers and for other processing purposes.

    Caution:

    Detailed information about an RAs relationship with a taxpayer is found in the RAF database rather than on MF. Research command code (CC) RFINK using the appropriate definer code when information such as the identity of the RA, the periods for which the RA was authorized, or similar information is needed. See IRM 21.3.9.2.6, RAF Command Codes.

  2. RAF Filing Indicators and RAF EFTPS Indicators are displayed on Integrated Data Retrieval System (IDRS) in two locations:

    1. CC ENMOD

    2. CC BMFOLE

  3. CC ENMOD displays this information in a 16 digit field titled RAF-INDS. Each digit represents the tax forms (position 1 through 7) and payments (positions 8 through 16) for which the RA has authorization, as shown in the tables below.

    RAF Filing Indicators

    Position Indicator Value
    1 940 0 or 1
    2 941 0 or 1
    3 943 0 or 1
    4 944 0 or 1
    5 945 0 or 1
    6 CT-1 0 or 1
    7 1042 0 or 1

    Note:

    Value Meanings:
    0 — No authorization is on file.
    1 — Authorization is on file.



    RAF EFTPS Indicators
    Position Indicator Value
    8 940 0 or 1
    9 941 0 or 1
    10 943 0 or 1
    11 944 0 or 1
    12 945 0 or 1
    13 CT-1 0 or 1
    14 720 0 or 1
    15 1042 0 or 1
    16 CORP* (1041, 1120, 990/C/T/PF) 0 or 1

    Note:

    Value Meanings:
    0 — No authorization is on file.
    1 — Authorization is on file.

  4. CC BMFOLE reflects the same information described above, but displays it under two headings in a different format:

    • "RAF FILING INDS" : — Each form for which filing authority may be granted is listed and followed by a one-digit field. A value of 0 indicates no authorization is on file. A value of 1 indicates an authorization is on file.

    • "RAF EFTPS INDS" : — Each form for which EFTPS payment authority may be granted is listed and followed by a one-digit field. A value of 0 indicates no authorization is on file. A value of 1 indicates an authorization is on file.

21.3.9.2.6 (10-01-2018)

RAF Command Codes

  1. Refer to IRM 2.3.16, Command Codes RFINK and RAFRQ, for information about command code (CC) RFINK.

  2. Refer to IRM 2.4.40, Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG, for information about these command codes.

  3. CC RFINK is used to research the Reporting Agents File (RAF) history. Use:

    • CC RFINK without a definer to research taxpayer account history.

    • CC RFINK with definer "R" to research reporting agent (RA) accounts.

    • CC RFINK with definer "L" to research taxpayer accounts for specific tax modules, payment modules, Form 1099, Form 3921, Form 3922, Form W-2, and disclosure fields for a particular RA.

  4. CC RFRTM is used to request the format for RFADD and RFUPT. CC RFINK must precede this command code. Use:

    • CC RFRTM without a definer to display the format for RFADDM or RFADDT, depending on which accounts RFINK found on the RAF.

    • CC RFRTM with definer "T" to display the format for RFUPT.

  5. CC RFADD is used to add or modify authorization information on the RAF. CC RFRTM must precede this command code. Use:

    • CC RFADD with definer "M" to delete, add, revoke, or end- date additional modules for taxpayer information already on the RAF.

    • CC RFADD with definer "T" to add new taxpayer information to the RAF. This information appears immediately after real-time input.

  6. CC RFUPT is used to update taxpayer information on the RAF. CC RFRTM must precede this command code.

  7. CC RFRMA is used to request the format for AFADT and AFUPT. CC RFINK with definer R must precede this command code. Use:

    • CC RFRMA with definer "T" to display the AFADT format.

    • CC RFRMA with definer "M" to display the AFUPT format.

  8. CC AFADT is used to add RA information to the RAF.

  9. CC AFUPT is used to modify RA information on the RAF.

21.3.9.3 (10-01-2022)

Processing Paper Reporting Agents Lists (RALs) and Form 8655 to the Reporting Agents File (RAF)

  1. The following subsections provide instructions for processing paper Reporting Agent’s Lists (RALs) and Form 8655, Reporting Agent Authorization, for input into the Reporting Agents File (RAF) database.

21.3.9.3.1 (10-01-2026)

Reporting Agent's Lists (Paper)

  1. Paper Reporting Agent's Lists (RALs) and accompanying Forms 8655, Reporting Agent Authorization, must meet the following conditions:

    1. Reporting agents (RAs)/filers must submit one copy of the RAL.

    2. RALs must be prepared in the format specified in Exhibit 2 of Publication 1474, Technical Specifications Guide For Reporting Agent Authorization and Federal Tax Depositors.

    3. RALs must list clients in EIN order.

    4. A Form 8655 must be attached for every EIN listed.

    5. Forms 8655 must be sorted in EIN order.

    6. Each Form 8655 must be complete as described in IRM 21.3.9.3.2, Review of Form 8655, Reporting Agent Authorization.

    7. Information entered on each Form 8655 must be legible.

  2. If the RAL does not meet all the conditions above, correspond with the RA/filer to obtain the missing information, or return the RAL and Form(s) 8655 to the RA/filer.

  3. Use command code (CC) RFADD with definer "T" to add the accounts (tax return modules and payment modules) to the RAF.

    The system validates the EIN, name control, and filing requirements.

    Underline or edit the name control on the RAL and Form 8655.

    Note:

    Form 941 and Form 940 may be added to the RAF even if those filing requirements are not present on Master File (MF). However, do not add other accounts for which the taxpayer does not have a filing requirement.

    Example:

    If both Form 941 and Form 943 are selected on Form 8655, but the taxpayer has only a Form 941 filing requirement, add Form 941 to the RAF, but do not add Form 943 and annotate the RAL accordingly.

  4. If you receive a terminal response error message:

    1. Refer to IRM 2.4.40, Command Codes RFRTM, RFADD, RFUPT, RFRMA, AFADT, AFUPT, and RFMRG, to resolve input errors.

    2. Refer to IRM 21.3.9.4.2, ERROR Listings RAF9642I, to resolve obvious errors.

    3. Refer to IRM 3.13.2, BMF Account Numbers, and IRM 21.3.9.4.2, ERROR Listings RAF9642I, to resolve EIN, name, filing requirement or employment code errors.

    4. Refer to IRM 21.3.9.6.4, Application for Approval, if the RA is not on the RAF.

    Note:

    Taxpayers generally may have only one income tax return recorded on the RAF for Electronic Federal Tax Payment System (EFTPS) payment purposes.

    Example:

    A reporting agent authorization cannot be recorded for both Form 1041 and Form 1120 for the same taxpayer because the taxpayer cannot be liable for both returns.

    Exception:

    A Form 990-PF filer may also to required to file Form 990-T.

  5. When a mismatch cannot be resolved, return Form 8655 to the RA and annotate the RAL accordingly.

    Example:

    Name and EIN mismatch — Not Added to RAF.

    Example:

    Form 941 and Form 943 selected on Form 8655, but the taxpayer does not have Form 943 filing requirement — Form 943 Not Added to RAF.

  6. Once all name controls are edited and all Forms 8655 are added to the RAF, return the edited copy of the RAL to the RA.

  7. Maintain Forms 8655 in the RAF area until they are sent to Files.

    Once in Files, Forms 8655 are maintained for one year after the processing year and then are destroyed in accordance with Document 12990, Records Control Schedules (RCS) 29 - Taxpayer Services Division (Formerly Wage and Investment, W&I) Records, Item 346.

21.3.9.3.2 (10-01-2026)

Review of Form 8655, Reporting Agent Authorization

  1. If a paper Form 8655, Reporting Agent Authorization, is received with a revision date prior to May 2005, return the form to the RA/filer using the appropriate letter and advise the RA/filer that the form is obsolete. Notify the RA/filer that Form 8655 is available on IRS.gov.

  2. Review each paper Form 8655 for completeness. Verify that the following are present:

    1. Clear identification of the taxpayer. Review the name, address, and employer identification number (EIN). The presence and accuracy of two of these three elements is sufficient if the missing or incomplete item can be perfected.

    2. Reporting agent (RA) name, EIN, and complete address. If the RA is established on the RAF and changes have been made to the RA’s mailing address, phone number, or fax number, the RAF must be updated.

      Note:

      Special requests made by RAs (e.g., request to update fax, phone, or address information on Form 8655) are reflected in the comments field on CC RFINKR.

      Caution:

      If the RA name entered on Form 8655 does not match the name currently reflected in the RAF, reject the form back to the RA ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡"≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡" ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡.

    3. Line 15, Authorization of Reporting Agent to Sign and File Returns, must be completed by the RA as follows:
      Annual tax returns - Enter the beginning year in "YYYY" format.

      Note:

      When Form 944 authorizations are added to the RAF, programming automatically adds the same authority for Form 941.


      Quarterly tax returns - Enter the beginning quarter in "YYYY/MM" format, where "MM" is the ending month of the quarter the named RA is authorized to sign and file tax returns for the taxpayer.

      When input to the RAF, use the ending month of the applicable quarter (03, 06, 09, or 12).
      If the RA enters a date in this field, use the quarter that includes that date.

      If a specific date cannot be identified, use the taxpayer's signature date to determine the starting quarter.

      Note:

      When Form 941 authorizations are added to the RAF, programming automatically adds the authority for Form 944 with beginning year in "YYYY" format.

    4. Line 16, Authorization of Reporting Agent to Make Deposits and Payments, must be completed by the RA as follows:
      Use "YYYY/MM" format to enter the starting date, where "MM" is the first month the named RA is authorized to make deposits or payments for the taxpayer. If a specific date cannot be identified, use the taxpayer's signature date to determine the starting month.

      Exception:

      Forms 8655 submitted through an IRS approved secure file transfer method (SLFT B2B) may contain dates as mentioned above. However, when inputting manually using the IAT tool, input this information on RAF with the ending month of the quarter (03, 06, 09, or 12) that contains the starting month.

      Note:

      When Form 941 authorizations are added to the RAF, programming automatically adds the same authority for Form 944.

      Example:

      Form 8655 Line 16 shows the RA is authorized to begin making deposits/payments for Form 944 as of 7/2025. Form 944 is an annual return and IAT programming defaults to the annual ending date. The RAF will show 202512 for deposits/payments.

    5. Line 17, Duplicate Notices to Reporting Agents (Form 8655 revision October 2018 and later):

      Input to RAF when the box is checked to authorize the RA to receive copies of notices from the IRS.

    6. Line 17, Disclosure of Information to Reporting Agents (Form 8655 revision August 2014 and earlier), consists of the following:

      Line 17a (Disclosure Field) — No input necessary. Beginning in 2007, RAF programming was changed to automatically record disclosure authority for the RA even if line 17a is not marked by the client; entries on Lines 15 or 16 establish associated disclosure authority regardless of the presence of an entry on Line 17a.

      Line 17b (Notice Indicator) — Input to RAF when the box is checked to authorize the RA to receive copies of notices from the IRS.

    7. Items 18a (Form W-2 series), 18b (Form 1099 series) or 18c (Form 3921 and Form 3922) are not "mandatory" fields for the RA/filer. However, if there is an entry for lines 18a, 18b, or 18c, this information must be input on the RAF.

      Note:

      The authority for the Form W-2 series is limited to years 2004 and subsequent.

      The authority for the Form 1099 series is limited to years 2006 and subsequent.

      The authority for Form 3921 and Form 3922 is limited to years 2010 and subsequent.

    8. The taxpayer's signature, title, and date.

      Note:

      The signature on Form 8655 is evidence that the individual or officer is authorized to sign. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

      Reminder:

      Electronic signatures are acceptable. See IRM 21.3.9.3.4, Electronic Signature on Form 8655, for more information.

      Caution:

      The date of the signature must be within one year of the current date.

  3. If Form 8655 is not complete, return the form to the RA/filer using the appropriate letter requesting the missing information.

21.3.9.3.3 (12-14-2022)

Substitute (Non-IRS) Form 8655

  1. Rev. Proc. 2012-32 states that an authorization may be submitted on Form 8655 , Reporting Agent Authorization, with a revision date of May 2005 or later or on an approved substitute form.

  2. Reporting agents (RAs) must seek approval in accordance with Publication 1167, General Rules and Specifications for Substitute Forms and Schedules, before using a substitute Form 8655.

  3. If the substitute form is approved for use, the RA is provided with an approval code which consists of three alpha characters and must be printed in the lower left margin of each substitute Form 8655 filed with the IRS. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

21.3.9.3.4 (10-01-2026)

Electronic Signature on Form 8655

  1. Section 01.04 of Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors, describes the approved electronic signature (e-signature) methods for Form 8655, Reporting Agent Authorization.

  2. Because e-signature methods have been published in Publication 1474, any reporting agent (RA) that implements the exact process described in Publication 1474 may submit electronically signed Forms 8655 to the IRS without prior approval.

  3. Reporting agents who adopt an approved e-signature method described in Section 01.04 of Publication 1474 must comply with all other authorization requirements, including:

    • Submitting paper copies of authorizations to the IRS, as applicable.

    • Retaining a copy or reproducible image of each completed, original Form 8655 as discussed in Section 03.01 of Publication 1474.


    However, RAs using an approved e-signature method who are required to file Reporting Agent’s Lists (RALs) electronically because they exceed the 100 per week submission threshold described in Section 01.06 of Publication 1474 and Rev. Proc. 2012-32 (2012-34 I.R.B. 267) are not required to submit copies of those authorizations with the RAL.
21.3.9.3.5 (10-01-2026)

Loose Form 8655

  1. Form 8655, Reporting Agent Authorization, may be received without a Reporting Agent's List (RAL). Take the following actions:

    Step Action
    1 Review the form for completeness. See IRM 21.3.9.3.2, Review of Form 8655, Reporting Agent Authorization.
    2 Research command code (CC) RFINK to determine whether the taxpayer is already on the RAF. See IRM 21.3.9.6.1, Change Agents (Account Already on RAF).
    3 If the taxpayer account is not already on the RAF, add the account to the RAF using CC RFADD with definer T. Maintain the form in the RAF area.
    4 If the reporting agent (RA) is not on the RAF, see IRM 21.3.9.6.4, Application for Approval.
21.3.9.3.6 (10-01-2022)

Processing Timeliness (Paper)

  1. The Accounts Management campus will return a validated Reporting Agent's List (RAL) to the reporting agent, if one is provided per Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors, within 30 days of receiving a formal application (e.g., Form 8655, Reporting Agent Authorization).

21.3.9.4 (10-01-2026)

RAF Processing Related to Electronic Reporting Agent's Lists Submitted Via Secure Large File Transfer Business 2 Business (SLFT B2B)

  1. The Reporting Agents File (RAF) function is responsible for:

    • Validating the RA/filers client taxpayer's EIN, name control, and filing requirements.

    • Inputting appropriate information to the RAF.

    • Updating information on the RAF.

    • Deleting information from the RAF.

  2. The RA/filer submits an electronic file through Secure Large File Transfer Business 2 Business (SLFT B2B) which is the electronic equivalent of a Reporting Agent’s List (RAL). The file also contains the authorization data from client Forms 8655, Reporting Agent Authorization. This file is processed through various RAF computer runs.

    Note:

    Effective December 2025, the IRS finalized its transition from the Secure Data Transfer (SDT) service to SLFT B2B for file transfers with external trading partners.

    • The computer runs first verify that the RA/filer formatted the electronic file according to Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors. If the file is not formatted correctly, the RAF run aborts and no output is generated. If the file does not process successfully, the responsible Information Technology (IT) employee contacts the reporting agent and requests a replacement file.

    • Forms 8655 associated with the original electronic file that could not be processed are held until the replacement electronic file is received. After the replacement file is processed successfully, process the associated Forms 8655.

  3. RAF26 validates the EIN, name control, and filing requirements before systemically adding the taxpayer's account to the RAF.

    RAF26 generates the following listings:

    • ADD Listing (RAF9645I) - Taxpayer accounts successfully validated and added to the RAF.

    • ERROR Listing (RAF9642I) - Taxpayer accounts that cannot be validated.

  4. RAF26 validation is performed as described in the table below:

    If And Then
    1) EIN is not found on National Accounts Profile (NAP)

    Note:

    EIN will appear on an ERROR Listing

    		 N/A The account is added to RAF systemically.
    2) EIN is on NAP

    Note:

    Input name is validated by the system with the primary name (not primary continuation name)

    		 The input name control matches primary name control NAP provides a primary name and the program moves on to validate the filing requirements.
    3) EIN is on NAP

    Note:

    Input name is validated by the system with the primary name (not primary continuation name)

    		 The name control does not match primary name control The account is not added to RAF. An error indicator is set, and the account appears on an ERROR Listing.
    4) EIN is on NAP The Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, indicator in the RA's electronic file is set to "yes" Form 940 filing requirement (FR) is validated by the system, added to the RAF and appears on an ADD Listing.

    Exception:

    An error indicator is set for the following accounts when:
    • The FR is 88 or
    • The entity employment code is G, T, W, F or C or
    • The EO entity status is 01-19 and the EO subsection code is 03, 50, 60, or 70.
    5) EIN is on NAP The Form 941, Employer’s Quarterly Federal Tax Return, indicator in the RA's electronic file is set to "yes" Form 941 FR is validated by the system, added to the RAF and appears on an ADD Listing.

    Exception:

    An error indicator is set when the FR is 06, 09, 10, 13, 14 or 88.

  5. An ERROR Listing is created for the following conditions:

    • EINs not found on the National Accounts Profile (NAP).

    • EINs with an input name that does not match the NAP primary name. The NAP primary name prints on the ERROR Listing.

    • EINs for which the RA has requested authority to file Form 940 but the employment code, exempt organization (EO) entity status or subsection code is not valid for a Form 940 filing requirement.

    • EINs for which the RA has requested authority to file Form 941 but the Form 941 filing requirements are not compatible.

  6. After the NAP validation is completed, the system performs the following processes listed in the table below:

    If And Then
    1) An error indicator was not set The account is established on the RAF No action is necessary by the RAF function to update the RAF.
    2) An error indicator was set The account is not established on the RAF The RAF function performs research to validate these accounts. After research, the RAF function uses CC RFADD to establish these accounts on the RAF.

  7. RAF function handling instructions for ADD Listings and ERROR Listings are provided in the following subsections.

21.3.9.4.1 (10-01-2026)

ADD Listings RAF9645I

  1. After a reporting agent’s (RA's) electronic file is processed through the RAF26 and RAF70 programs, the RAF function must:

    1. Associate Form 8655 with the ADD Listing.

    2. Remove the related accounts from the RAF using command code (CC) RFADD with definer "M" for any Forms 8655 not received and annotate the ADD Listing "Form 8655 not received — Deleted from RAF."

    3. Remove the related accounts from the RAF for any Form 8655 that is illegible and annotate the ADD Listing "Form 8655 illegible — Deleted from RAF." Return the Form 8655 to the RA with the ADD Listing.

    4. Return one copy of the ADD Listing to the RA after all Forms 8655 have been associated. Annotate the listing as needed for any accounts deleted from the RAF.

    5. File one copy of the ADD Listing by date and RA name.

    6. Maintain the ADD Listing for six months. Destroy the oldest listings monthly or weekly, in accordance with local procedures.

    7. Maintain the file in the RAF area.

    Exception:

    RAs using an approved electronic signature (e-signature) method described in Section 01.04 of Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors, are not required to submit paper Forms 8655 with electronically filed Reporting Agent's Lists (RALs). See IRM 21.3.9.3.4, Electronic Signature on Form 8655, for more information.

    Accordingly, the procedures in this subsection for handling paper Forms 8655, including procedures for missing forms, do not apply to these authorizations.

  2. The formats for annotating the ADD Listing are shown in the table below:

    If Then
    1) Form 8655 is missing Form 8655 not received — Deleted from RAF
    2) Form 8655 is illegible Form 8655 illegible — Deleted from RAF
21.3.9.4.2 (10-01-2026)

ERROR Listings RAF9642I

  1. After a reporting agent’s (RA's) electronic file is processed through the RAF26 and RAF70 programs, the RAF function:

    1. Associates Form 8655 with the ERROR Listing.

    2. Annotates the ERROR Listing, "Form 8655 not received — Not added to RAF," for any Form 8655 not received.

    3. Annotates the ERROR Listing, "Form 8655 illegible — Not added to RAF" for any Form 8655 that is illegible. If illegible, do not add to the RAF and return it to the RA with the ERROR Listing.

    4. Corrects obvious errors, such as typographical errors in the name line, transposed figures in the EIN, misspelled words in the name line, and "doing business as" (DBA) names used instead of the sole proprietor or owner's name.

    5. Edits corrections to the name line only when it is entirely different from what is listed on the form.

      Note:

      The input data from the RA electronic file has already been input to the RAF. If you return Form 8655, for any error, delete the information from the RAF.

    6. Returns any Form 8655, with a listing, to the RA for any error condition that cannot be resolved by correcting obvious errors or by following any other specific section in this IRM.

    7. Retains a copy of the electronic ERROR Listing after all Forms 8655 have been associated, all error conditions have been resolved, and all accounts have been added to the RAF.

    8. Files the electronic ERROR Listing by date and RA name.

    9. Maintains a six-month file, destroying the oldest listings monthly or weekly, in accordance with local procedures.

    10. Maintains file in the RAF area.

    Exception:

    RAs using an approved electronic signature (e-signature) method described in Section 01.04 of Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors, are not required to submit paper Forms 8655 with electronically filed Reporting Agent's Lists (RALs). See IRM 21.3.9.3.4, Electronic Signature on Form 8655, for more information. Accordingly, the procedures in this subsection for handling paper Forms 8655, including procedures for missing forms, do not apply to authorizations submitted by RAs using an approved e-signature method and required to submit RALs electronically.

  2. The formats for annotating the Error Listing are shown in the table below:

    If Then
    1) Form 8655 is missing Form 8655 not received — Not added to RAF.
    2) Form 8655 is illegible Form 8655 illegible — Not added to RAF.
    3) EIN is not established on Master File EIN not found — Not added to RAF.
    4) Name and EIN do not match Master File Name and EIN mismatch — Not added to RAF.
    5) A newer authorization is on RAF Newer authorization on file — Not added to RAF.
    6) The form has an unauthorized signature Unauthorized signature — Not added to RAF.
    7) The form has missing tax periods No beginning periods — Not added to RAF.
    8) The form is missing taxpayer's signature and/or signature dates Missing signature and/or date — Not added to RAF.
21.3.9.4.2.1 (10-01-2026)
ERROR Listings "TIN Not Established on MF"

  1. To resolve the error message "TIN Not Established on MF," first research using the following command codes:

    • INOLE - used to determine if the EIN was merged.

    • NAMEB/NAMEI/NAMEE - used to locate another number for the taxpayer.

    • BMFOL - used to view additional entity information not on the INOLE display.

  2. Follow the procedures in the table below to resolve the error condition.

    If Then
    1) Another EIN is found Annotate the correct EIN on Form 8655 and the RA's copy of the error listing. Add the authorization to the RAF.
    2) Another EIN is not found Annotate the copy of the error listing "EIN not found — Not added to RAF."
    3) EIN has merged to another EIN Annotate the correct EIN on Form 8655 and the RA's copy of the error listing. Add the authorization to RAF.
    4) An SSN is used instead of an EIN Research for the correct EIN. If found, follow the procedures above. If EIN is not found, annotate the copy of the ERROR Listing "Not an EIN — Not added to RAF."

    Exception:

    Reporting agents (RAs) using an approved electronic signature (e-signature) method described in Section 01.04 of Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors, are not required to submit paper Forms 8655 with electronically filed Reporting Agent's Lists (RALs). See IRM 21.3.9.3.4, Electronic Signature on Form 8655, for more information. Accordingly, the procedures in this subsection for handling paper Forms 8655, including procedures for missing forms, do not apply to authorizations submitted by RAs using an approved e-signature method and required to submit RALs electronically.

21.3.9.4.2.2 (10-01-2026)
ERROR Listings "Primary Name Mismatch at MF"

  1. The name on the RA's electronic file must match Master File (MF) exactly. The first four characters are checked. The account may appear on the ERROR Listing simply because spaces were added or omitted in the name line or because abbreviations were used. When the input name control does not match the primary name on MF, the account is not added to RAF.

  2. The ERROR Listing contains the name as input in the RA's electronic file, followed by the error message, "Primary Name Mismatch" .

  3. The "correct name" as printed on the ERROR Listing is considered the primary name for the taxpayer.

  4. Use the "correct name" on the ERROR Listing and the name and address on the Form 8655 to determine what research, if any, should be performed.

  5. Use instructions in IRM 21.3.9.4.2, ERROR Listings RAF9642I, and IRM 21.3.9.4.2.1, ERROR Listings "TIN Not Established on MF" to resolve obvious errors.

  6. Follow procedures in the table below to resolve other errors.

    If Then
    1) Name on Master File is incorrect Use CC BNCHG to make the correction. Annotate the ERROR Listing with the name control. Hold Form 8655 until the entity change posts. After the entity change posts, use CC RFADD "T" to add the account to the RAF.
    2) It is determined the taxpayer on the ERROR Listing matches the taxpayer on MF Correct Form 8655 and annotate the correct name on the electronic ERROR Listing. Use CC RFADD "T" to add the account to the RAF.
    3) Unable to determine whether the taxpayer on the ERROR Listing and the taxpayer on MF are the same, or unable to find a correct EIN Annotate the electronic ERROR Listing "Name and EIN Mismatch — Not Added to RAF." Do not add the account to the RAF.

    Exception:

    Reporting agents (RAs) using the approved e-signature method for Form 8655 described in Section 01.04 of Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors, are not required to submit paper copies of Forms 8655 when submitting their Reporting Agent's Lists (RALs) if they are required to file RALs electronically. See IRM 21.3.9.3.4, Electronic Signature on Form 8655, for more information. Accordingly, the procedures in this subsection for handling paper Forms 8655 , including procedures for missing forms, do not apply to authorizations submitted by RAs using an approved e-signature method and required to submit their RALs electronically.

21.3.9.4.2.3 (10-01-2026)
ERROR Listings — "Form 940 Issues"

  1. If Form 940 is authorized on Form 8655 and certain criteria exist on Master File (MF), no indicators are posted to the RAF.

    This occurs when any of the following conditions exist:

    • The Form 940 filing requirement is 88;

    • The entity employment code is G, T, W, F or C;

    • The exempt organization (EO) entity status is 01 through 19 and the EO subsection code is 03, 50, 60 or 70; or

    • The EO entity status is 25.

  2. When this occurs, the EIN appears on the ERROR Listing.

  3. Follow the instructions in the table below to resolve the error condition.

    If Then
    1) ERROR Listing indicates "940 FRC NOT VALID WITH EMPLOYMENT CODE" Remove the Form 940 indicator from the RAF and continue processing by posting TC 960 using CC RFRTMT.
    2) ERROR Listing indicates "940 FRC NOT VALID WITH EO SUBSEC CD" Remove the Form 940 indicator from the RAF and continue processing by posting TC 960 using CC RFRTMT.
21.3.9.4.2.4 (10-01-2026)
ERROR Listings "Newer Authorization on File"

  1. The error message "Newer Authorization on File" indicates that an authorization is already on file for a different reporting agent (RA).

  2. Annotate the RA's copy of the ERROR Listing with "Newer authorization on file — Not added to RAF."

  3. Do not input the account into the RAF.

  4. Return Form 8655 to the RA with the Error Listing.

    Exception:

    Reporting agents (RAs) using an approved electronic signature (e-signature) method described in Section 01.04 of Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors, are not required to submit paper Forms 8655 with electronically filed Reporting Agent's Lists (RALs). See IRM 21.3.9.3.4, Electronic Signature on Form 8655, for more information.

    Accordingly, the procedures in this subsection for handling paper Forms 8655 , including procedures for missing forms, do not apply to authorizations submitted by RAs using an approved e-signature method and required to submit RALs electronically.

21.3.9.4.3 (10-01-2018)

Processing Timeliness (Electronic)

  1. The IRS will validate and return ADD Listings to the reporting agent (RA) within 10 business days of receipt.

  2. ERROR Listings are returned to the RA within 30 days of receipt.

21.3.9.5 (10-01-2026)

Processing DELETE Listings (Paper and Electronic)

  1. DELETE Listings are submitted by reporting agents (RAs) when their relationship with clients have been terminated or revoked.

  2. RAs/filers may submit paper DELETE Listings when fewer than 100 clients are deleted. These are processed under the procedures in IRM 21.3.9.5.1, Paper DELETE Listing, and IRM 21.3.9.5.2, Loose Paper DELETEs-Revoke/Withdraw.

  3. When RAs/filers have more than 100 clients to delete at one time, the deletes must be submitted through Secure Large File Transfer Business to Business (SLFT B2B) as an electronic file.

    Computer run RAF26 validates the delete information submitted electronically.

    Validated taxpayer accounts are end-dated on the RAF and appear on DELETE Listing RAF9647I.

    See IRM 21.3.9.5.3, DELETE Listings RAF9647I, and IRM 21.3.9.5.4, DELETE Error Listings RAF9643I, for more information.

21.3.9.5.1 (10-01-2026)

Paper DELETE Listing

  1. When a paper DELETE Listing is received from a reporting agent (RA), process the listing as follows:

    Step Action
    1 Verify if the taxpayer is still associated with the reporting agent (RA) on the RAF.
    2 If still associated, use CC RFADD with definer M to end-date the specified modules.
    3 If a newer or different RA is already reflected on the RAF, do not delete or end-date the account.
    4 File the paper DELETE Listings by date and RA name and maintain it for one year before following local destruction procedures.
21.3.9.5.2 (10-01-2026)

Loose Paper DELETEs-Revoke/Withdraw

  1. When a taxpayer wants to revoke an existing authorization, the taxpayer must send a copy of the previously executed Form 8655, Reporting Agent Authorization, and re-sign the copy below the original signature. The taxpayer should write REVOKE across the top of the form.

    A statement may be submitted instead of the form, provided the statement is signed by the taxpayer and states that the authority of the reporting agent (RA) is revoked.

  2. A reporting agent may withdraw its authorization by filing a signed statement with the IRS or by using a DELETE Listing.

    If filed on paper, the statement must:

    • Be signed by the reporting agent.

    • Identify the taxpayer’s name and address.

    • Identify the authorization(s) from which the RA is withdrawing.

  3. When documentation described in paragraphs (1) and (2) is received, take the following action:

    Step Action
    1 Verify the taxpayer is still associated with the RA on the Reporting Agents File (RAF).
    2 If still associated, use command code (CC) RFADD with definer M to end-date the specified modules.
    3 If a newer or different RA is already reflected on the RAF, do not delete or end-date the account.
    4 File loose Forms 8655 or statements by date and maintain them for one year before following local destruction procedures.

    Exception:

    If the documentation described in paragraphs (1) and (2) above is incomplete, return it to the sender using the appropriate letter requesting the missing information.

21.3.9.5.3 (10-01-2018)

DELETE Listings RAF9647I

  1. RAF is systemically updated to end- date the reporting agent (RA) record for each taxpayer identified in a delete- type electronic file.

    RAF9647I is a DELETE Listing generated when processing of the electronic file is complete.

  2. Only one copy of the DELETE Listing is needed; a copy is not sent to the RA.

  3. File DELETE Listings by date and RA name. Maintain the listing for one year, then follow local procedures for destruction.

21.3.9.5.4 (10-01-2018)

DELETE Error Listings RAF9643I

  1. Accounts that cannot be validated are not systemically deleted from the RAF and print on the DELETE Error Listing (RAF9643I). No action by the RAF function is required.

21.3.9.6 (10-01-2018)

Special RAF Processing Situations

  1. The subsections that follow describe other processing completed by the Reporting Agents File (RAF) function.

21.3.9.6.1 (10-01-2026)

Change Agents (Account Already on RAF)

  1. Command code (CC) RFINK may indicate that the taxpayer is already on the RAF with another reporting agent (RA). This indicates that the account was not deleted from the Reporting Agents File (RAF) when the taxpayer’s authorization with the previous RA ended. The previous RA may need to be replaced by updating the RAF with the current RA and new beginning or starting period dates.

    Follow the procedures in the table below:

    If Then
    1) The beginning/starting period dates on RFINK are earlier than the dates shown on Form 8655.

    1. Overlay CC RFINK with CC RFRTM to display RFADDM.

    2. Complete the appropriate fields and use the Add/Rev field to revoke and replace the current RA authorization.

    3. Maintain the forms in the RAF area.
    2) The input date on RFINK is newer than the signature date on Form 8655.

    1. Do not input the authorization to the RAF.

    2. Annotate the ERROR Listing "Newer Authorization on File — Not added to RAF."

    3. Return Form 8655 to the RA.
21.3.9.6.2 (10-01-2026)

RAF Updates — Business Name Changes

  1. Whenever a business changes its name or its Master File (MF) name line is corrected, the Reporting Agents File (RAF) must also be updated.

    Take the following actions, as applicable:

    1. Make any necessary change to the MF name line using command code (CC) BNCHG.

    2. Wait two cycles for the entity change to post.

    3. Update the RAF to match MF entity information.

21.3.9.6.3 (10-01-2022)

Taxpayer (Client) Unable to Sign Form 8655

  1. The following guidance must be followed if the client cannot sign Form 8655:

    If Then
    1) The taxpayer is mentally incompetent and cannot sign Form 8655. Form 8655 must be signed by a court-appointed representative authorized to act for the taxpayer. A copy of the court-appointment or a valid Form 2848, Power of Attorney and Declaration of Representative, must be attached to Form 8655.
    2) The taxpayer is mentally competent but physically unable to sign Form 8655 (or Form 2848). A signature that is valid under state law and clearly indicates the taxpayer's intent to sign is acceptable.

    Example:

    The taxpayer's "X" , witnessed by two individuals, may constitute a valid signature under applicable state law.
21.3.9.6.4 (10-01-2026)

Application for Approval

  1. Reporting agents (RAs) who want to file their clients’ tax returns electronically must formally apply to the IRS.

    These RAs must follow the guidelines in Rev. Proc. 2012-32 or Rev. Proc. 2007-40 as applicable or any subsequent revision.

    Note:

    Technical specifications for filing RA authorization information are provided in Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors.

  2. RAs and Electronic Federal Tax Payment System (EFTPS) filers who want to make electronic federal tax deposits (FTDs) for their clients must follow the guidelines in Rev. Proc. 2012-34 or any subsequent revision.

  3. RAs/filers send their applications to the appropriate Accounts Management campus as provided in the revenue procedures.

  4. As part of the application process, RAs/filers must:

    • Attach a list of all clients (taxpayers) for whom they will file returns. This list is called a Reporting Agent's List (RAL).

    • Attach a completed, signed, and dated Form 8655, Reporting Agent Authorization, for each client (taxpayer) on the RAL.

    Note:

    An example of a RAL is provided in Exhibit 2 of Publication 1474.

    Caution:

    RALs must list accounts in employer identification number (EIN) order. The accompanying Forms 8655 must also be sorted in EIN order.

  5. RAs filing more than 100Form 8655 authorizations per week must submit their RAL electronically through Secure Large File Transfer Business 2 Business (SLFT B2B) rather than on paper. ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡ ≡

    Note:

    RAs/filers follow the procedures in Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Tax Depositors, to format electronic files submitted through SLFT B2B.

  6. The RAF contains all authorized RAs, batch filers and bulk filers, and their authorized clients.

    When an RA/filer is approved for electronic filing of tax returns or FTDs, establish an account on the RAF.

    Take the following steps:

    Step Action
    1 Research Master File (MF) to verify the RA’s EIN, name, and address.
    2 Research the RAF using CC RFINK with definer R to determine whether the RA is already established on the RAF.
    3 If the RA is not on the RAF and Form 8655 requests electronic filing authority for Form 941, Employer’s Quarterly Federal Tax Return, Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return, or Form 944, Employer’s Annual Federal Tax Return, send the appropriate letter requesting the missing information.
    4 Add the RA to the RAF using CC AFADT after verification steps are complete.

    Note:

    CC AFUPT is used to update information on the RAF for previously established RAs.

21.3.9.6.5 (10-01-2022)

Mergers/Take Overs/Buy Outs

  1. When reporting agents (RAs) are involved in a merger, take over, or buy out, forward copies of the purchase or acquisition documents to the Ogden RAF function.

    The RAF function will examine the documentation and, when necessary, forward it to Counsel for advice.

    Since these acquisitions can be complex, Counsel makes determinations about whether new Forms 8655 are required for existing clients on a case-by-case basis.

    Note:

    Pending a final response, it is recommended that the RA begin obtaining new Forms 8655 for clients.

21.3.9.7 (10-01-2026)

Resolving RAF Unpostables

  1. Refer to IRM 3.13.222, BMF Entity Unpostable Correction Procedures, for instructions for resolving all RAF unpostables.

  2. Some RAF transaction unpostables are:

    UPC Description
    301 No account present
    303 Name control mismatch
    313 No related transactions
    324 Electronic file update
    341 TIN resequenced
    345 TC 96X unpostable
21.3.9.8 (10-01-2018)

RAF Undeliverable Mail

  1. The following subsections provide information for processing and resolving undeliverable mail related to Reporting Agents File (RAF) operations.

21.3.9.8.1 (10-01-2026)

Reporting Agent Undeliverable — Notices/Correspondence

  1. Determine whether the notice is returned as undeliverable or unclaimed.

  2. Unclaimed mail is usually certified mail that has not been claimed by the recipient. Unclaimed mail does not necessarily mean the mail is undeliverable.

  3. Undeliverable mail includes returned mail marked:

    • Reporting agent (RA) has moved with no forwarding address.

    • No receptacle - unable to forward.

    • Attempted - not known - unable to forward.

    • No such address - return to sender.

    • Not deliverable as addressed - return to sender.

    • Box closed - unable to forward.

  4. If RA notices or letters are returned as undeliverable:

    1. Check the RAF to determine if the authorization is still valid.

    2. If the authorization is valid, attempt to contact the RA by telephone.

    3. If contact is made, verify the address and update it as necessary using command code (CC) RFRMAT .

    4. If you cannot contact the RA by telephone, either call or send the appropriate correspondence to the taxpayer requesting the RA’s current address.

      Note:

      If the RA determines that it will no longer file tax returns or make federal tax deposit (FTD) submissions for a taxpayer, the RA should notify the IRS by submitting a Reporting Agent's List marked DELETE (electronically through Secure Large File Transfer Business to Business (SLFT B2B) or on paper, as appropriate. See IRM 21.3.9.8.2, Reporting Agent Undeliverable - Authorization No Longer-Valid.

21.3.9.8.2 (10-01-2026)

Reporting Agent Undeliverable — Authorization No Longer Valid

  1. If telephone contact with the reporting agent (RA) or taxpayer reveals the RA is no longer authorized to act for the taxpayer:

    1. Request a statement revoking the authorization to be mailed or faxed to the RAF team to remove the RA from the taxpayer’s account.

    2. Once the revocation is received, process the revocation accordingly.

21.3.9.9 (10-27-2018)

RAF Reports

  1. The RAF program produces run control reports to monitor RAF processing. These reports include:

    • RAFREPT - Compare

    • RAF083I - Monthly Revoke

    • RAF0940I - RAF Snapshot Report

    • RAF3941 - RAF Daily Transactions (960/961)

    • RAF9640I - Run Controls Report

    • RAF9641I - Add Run Controls Report for RAF70 (ADD/DELETE Listings)

    • RAF9642I - Add Error List

    • RAF9643I - Delete Error List

    • RAF9645I - Add List

    • RAF9647I - Delete List

    Note:

    RAF9641 must balance. If the reports do not balance, open an ITAMS ticket.

  2. RAF programs produce additional reports that alert the RAF function to potential problems or items that require correction.

    The RAF function must monitor Report RAF4202 and make any necessary corrections.

    RAF Program Run Report Number Report Title
    RAF42 RAF4202 Error Report of Invalid Records

  3. RAF4203, Error Report of Invalid Records:

    1. RAF4203 contains accounts that were input to the RAF with an invalid master file transaction (MFT) code or tax period.

    2. Using the taxpayer's employer identification number (EIN), research command code (CC) BMFOLE to determine whether TC 960 is present on the account.

    3. Correct the MFT information by deleting the incorrect MFT and entering the correct information on line 8.

    4. If the taxpayer's account contains an unreversed TC 960, reenter TC 960 on RAFUP, line 8 to force the transaction to post.

    5. If the taxpayer's account does not contain TC 960, enter TC 960 on RFUPT, line 8.

21.3.9.10 (10-01-2018)

Descriptions of RAF Program Runs

  1. RAF information is processed by batch programs that update the database and generate transaction records.

    Transaction records are sent to end of day (EOD) processing.

    EOD sends these transactions through the Generalized Mainline Framework (GMF) to Master File (MF).

    The following subsections describe the various RAF program runs.

21.3.9.10.1 (10-01-2026)

RAF39

  1. RAF39 creates TC 960 and TC 961 transactions for current adds, deletes, or updates from RAF26/70 and RAF command codes.

    These transactions post to Master File (MF) to set the RAF Filing Indicators and RAF Electronic Federal Tax Payment System (EFTPS) Indicators in the entity record.

  2. RAF39 runs weekly.

  3. RAF39 output files include:

    Output File Description
    RAF391 RAF TC 96X File
    RAF3941 Run Control Report
21.3.9.10.2 (10-01-2026)

RAF42

  1. RAF42 reads RAF database information.

  2. RAF42 creates RAF4201, containing name and address information for all reporting agents (RAs) and their clients.

  3. RAF42 runs weekly.

  4. RAF42 output files:

    Output File Description
    RAF4201 BMF Name and Address File (cumulative)
    RAF4202 Error Report of Invalid Records
    RAF4241 Run Control Report
    RAF4203 Control File
21.3.9.10.3 (10-01-2026)

RAF41

  1. This is a special program run at the request of the RAF function.

  2. RAF41 produces a list of taxpayers, by reporting agent (RA), and the associated module information (master file transaction (MFT) and tax period) contained in the RAF database at the time the program runs.

  3. The output file is sent to the RA to assist with database matching and reconciliation.

  4. Command code (CC) RAFRQ is used to order compare listings. The output file is available on Control-D as RAFREPT COMPARE LISTING.

  5. RAFREPT is also known as RAF COMPARE.

  6. RAFREPT runs upon request.

  7. RAFREPT output files:

    Output File Description
    AGTFIL01 Agent File
    AGTRPT01 Agent File Report
21.3.9.10.4 (10-01-2026)

RAF26

  1. RAF26 processes ADD and DELETE transactions by sending client information to be added, revoked, end-dated, or deleted from the RAF database.

    Note:

    If an ADD type electronic file is processed twice in error, the second processing overwrites the records created by the first processing.

  2. RAF26 runs upon receipt of an electronic file from a reporting agent (RA).

  3. RAF26 output files:

    Output File Description
    RAF2601 ERROR Listing
    RAF2641 Run Control Report
21.3.9.10.5 (10-01-2026)

RAF70

  1. RAF70 reads the reporting agent ADD/DELETE file and produces the following listings and reports:

    • ADD Listing

    • DELETE Listing

    • ADD ERROR Listing

    • DELETE ERROR Listing

    • Run Control Report

  2. RAF70 runs every time RAF26 runs.

  3. RAF70 output files include:

    Output File Description
    RAF9645I RAF70 ADD Listing
    RAF9642I RAF70 ADD ERROR Listing
    RAF9640I Run Control Report
    RAF9647I RAF70 DELETE Listing
    RAF9643I RAF70 DELETE ERROR Listing
21.3.9.10.6 (10-01-2026)

RAF08

  1. RAF08 runs daily.

  2. RAF08 creates a report containing reporting agent (RA), taxpayer, and master file transaction (MFT) information.

  3. The report is created for each RA whose client (taxpayer (TP)) has revoked the authorization and authorized a different RA.

  4. The report is sent to the former RA.

  5. RAF08 output file:

    Output File Description
    RAF0831 RAF08 Reporting Agent Revoke Report
    RAF0802 RAF08 Run Control Report

  6. RAF08 is also known as the RAF Revoke Listing.

Exhibit 21.3.9-1

Acronyms and Abbreviations Used in This IRM

Acronym Meaning
AM Accounts Management
BMF Business Master File
CC Command Code
EFTPS Electronic Federal Tax Payment System
e.g. For example (exempli gratia)
EIN Employer Identification Number
EQ Embedded Quality
etc. Et cetera
FR Filing Requirement
FTD Federal Tax Deposit
FTP Failure to Pay
FUTA Federal Unemployment Tax Act
IAT Integrated Automation Technologies
IDRS Integrated Data Retrieval System
IPSO Identity Protection Strategy and Oversight
IPU Interim Procedural Update
IRB Internal Revenue Bulletin
IRC Internal Revenue Code
IRM Internal Revenue Manual
IRS Internal Revenue Service
LB&I Large Business and International
MeF Modernized e-File
MF Master File
MFT Master File Tax
PPB Policy and Procedures BMF
PPI Policy and Procedures IMF
Qtr. Quarter
REP Reports, Equipment, Phones
RICS Return Integrity and Compliance Services
RMT Resources Management and Training
SBSE Small Business/Self-Employed
SERP Servicewide Electronic Research Program
SDT Secure Data Transfer
SLFT B2B Secure Large File Transfer Business 2 Business
SP Submission Processing
TASC Technology Assistance and Stakeholder Communication
TC Transaction Code
TS Taxpayer Services