Form 2678

Form 2678

A form that a person or company files with the IRS to empower another party to make deposits or payments to the IRS on the filer's behalf. One may also use it to revoke the appointment. The IRS must approve the filing before it may take effect.
References in periodicals archive ?
The Form 2678 is signed by both the employer and the agent.
Facts: An employer has authorized an agent to act on its behalf with an approved Form 2678.
Facts: An employer does not have an approved Form 2678 in place with respect to a third-party payer.
Facts: An employer does not have an approved Form 2678 in place with respect to a third-party payer, which files a Form 941 using its own EIN on which it includes wages or compensation that it paid for the employer.
Under existing rules, payers and employers file Form 2678, Employer/Payer Appointment of Agent, with each Form 941.