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Federal Employer/Payer Appointment of Agent
Extracted from PDF file 2023-federal-form-2678.pdf, last modified January 2024Employer/Payer Appointment of Agent
Form 2678 Employer/Payer Appointment of Agent OMB No. 1545-0748 (Rev. December 2023) Department of the Treasury — Internal Revenue Service Use this form if you want to request approval to have an agent file returns and make deposits or payments of employment or other withholding taxes or if you want to revoke an existing appointment. For IRS use: • If you’re an employer or payer who wants to request approval, complete Parts 1 and 2 and sign Part 2. Then give it to the agent. Have the agent complete Part 3 and sign it. Note: This appointment isn’t effective until we approve your request. See the instructions for more information. • If you’re an employer, payer, or agent who wants to revoke an existing appointment, complete all three parts. In this case, only one signature is required. Part 1: Why you’re filing this form. (Check one) You want to appoint an agent for tax reporting, depositing, and paying. You want to revoke an existing appointment. Part 2: Employer or Payer Information: Complete this part if you want to appoint an agent or revoke an appointment. 1 Employer identification number (EIN) — 2 Employer’s or payer’s name (not your trade name) 3 Trade name (if any) 4 Address Number Street Suite or room number City State Foreign country name Foreign province/county 5 Forms for which you want to appoint an agent or revoke the agent’s appointment to file. (Check all that apply.) For ALL employees/ payees/payments ZIP code Foreign postal code For SOME employees/ payees/payments Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return* (all 940 series) Form 941, Employer’s QUARTERLY Federal Tax Return (all 941 series) Form 943, Employer’s Annual Federal Tax Return for Agricultural Employees (all 943 series) Form 944, Employer’s ANNUAL Federal Tax Return (all 944 series) Form 945, Annual Return of Withheld Federal Income Tax Form CT-1, Employer’s Annual Railroad Retirement Tax Return Form CT-2, Employee Representative's Quarterly Railroad Tax Return * Generally, you can’t appoint an agent to report, deposit, and pay tax reported on Form 940, unless you’re a home care service recipient. Check here if you’re a home care service recipient, and you want to appoint the agent to report, deposit, and pay FUTA tax for you. See the instructions. I am authorizing the IRS to disclose otherwise confidential tax information to the agent relating to the authority granted under this appointment, including disclosures required to process Form 2678. The agent may contract 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 deposits and payments. Such contract may authorize the IRS to disclose confidential tax information of the employer/payer and agent to such third party. If a third party fails to file the returns or make the deposits and payments, the agent and employer/ payer remain liable. Print your name here Sign your name here Print your title here Date / / Best daytime phone Now give this form to the agent to complete. For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions. www.irs.gov/Form2678 Cat. No. 18770D Form 2678 (Rev. 12-2023) Page 2 Form 2678 (Rev. 12-2023) Part 3: Agent Information: If you’ll be an agent for an employer or payer, or want to revoke an appointment, complete this part. 6 Agent’s employer identification number (EIN) — 7 Agent’s name (not trade name) 8 Trade name (if any) 9 Address Number Street City Suite or room number State Foreign country name Foreign province/county ZIP code Foreign postal code Check here if the employer is a home care service recipient receiving home care services through a program administered by a federal, state, or local government agency. Under penalties of perjury, I declare that I have examined this form and any attachments, and to the best of my knowledge and belief, they are true, correct, and complete. Print your name here Sign your name here Print your title here Date / / Best daytime phone Form 2678 (Rev. 12-2023)
Form 2678 (Rev. December 2023)
More about the Federal Form 2678 Corporate Income Tax Tax Return TY 2023
We last updated the Employer/Payer Appointment of Agent in January 2024, so this is the latest version of Form 2678, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 2678 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 1040 | U.S. Individual Income Tax Return |
| 1040 (Schedule B) | Interest and Ordinary Dividends |
| Form W-3 | Transmittal of Wage and Tax Statements |
| Form 941 | Employer's Quarterly Federal Tax Return |
| Form 1120-H | U.S. Income Tax Return for Homeowners Associations |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 2678 from the Internal Revenue Service in January 2024.
Form 2678 is a Federal Corporate Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 2678
We have a total of twelve past-year versions of Form 2678 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2023 Form 2678
Form 2678 (Rev. December 2023)
2022 Form 2678
Form 2678 (Rev. August 2014)
2021 Form 2678
Form 2678 (Rev. August 2014)
2020 Form 2678
Form 2678 (Rev. August 2014)
2019 Form 2678
Form 2678 (Rev. August 2014)
2018 Form 2678
Form 2678 (Rev. August 2014)
2017 Form 2678
Form 2678 (Rev. August 2014)
2016 Form 2678
Form 2678 (Rev. August 2014)
2015 Form 2678
Form 2678 (Rev. August 2014)
2014 Form 2678
Form 2678 (Rev. August 2014)
2012 Form 2678
Form 2678 (Rev. October 2012)
2011 Form 2678
Form 2678 (Rev. June 2011)
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