Reporting Agent Technical Fact Sheet
Modernized e-File (MeF) for Employment Taxes
A Reporting Agent originates the electronic submission of certain returns for its clients, and/or transmits the returns to the IRS. A Reporting Agent is an accounting service, franchiser, bank or other person who complies with Revenue Procedure 2012-32 and is authorized to prepare and sign employment tax returns electronically for a taxpayer. Reporting Agents may transmit their own returns, or may use the services of a third-party transmitter.
A Reporting Agent must complete Form 8655, Reporting Agent Authorization, for each client for whom a return will be filed. Reporting Agents must submit Form 8655 to the IRS prior to or at the same time that they submit an IRS e-file application. Further instructions can be found in Publication 1474, Technical Specifications Guide for Reporting Agent Authorization and Federal Depositors.
To participate in Modernized e-File (MeF) for Employment Taxes, prospective participants must first complete and submit an IRS e-file application. You must complete the IRS e-file application online after registering for e-services. Additional guidance can be found in Publication 3112, IRS e-file Application and Participation. Follow the instructions provided to complete your application.
If you have questions, or require assistance completing the IRS e-file application, phone 1-866-255-0654 (toll-free)
In order to electronically file you must use approved software that has gone through the IRS Assurance Testing process. You can visit 94x Modernized e-File (MeF) Providers to get started. If you want to develop your own software, refer to the Software Developers fact sheet. For more information, review Publication 4163, Modernized e-File (MeF) Information for Authorized IRS e-file Providers for Business Returns and Publication 4164, Modernized e-File (MeF) Guide for Software Developers and Transmitters.
Although the IRS does not charge a fee to participate in the e-file program, there may be a charge based upon which Software Provider you choose to satisfy your business needs. We suggest you visit 94x Modernized e-File (MeF) Providers to select the company you would like to use to file your 94x returns electronically.
Reporting Agents sign all of the electronic returns they file with a 5-digit PIN signature.
Proof of Filing
Contact your Software Provider to obtain your proof of filing (acknowledgements).