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 ?
Under existing rules, payers and employers file Form 2678, Employer/Payer Appointment of Agent, with each Form 941.
Facts: An employer has authorized an agent to act on its behalf with Form 2678, Employer/Payer Appointment of Agent.
Facts: An employer has authorized an agent to act on its behalf with an approved Form 2678. The agent files an aggregate Form 941 with its own EIN but does not attach Schedule R.
Facts: An employer does not have an approved Form 2678 in place with respect to a third-party payer.