References in periodicals archive ?
Under existing rules, payers and employers file Form 2678, Employer/Payer Appointment of Agent, with each Form 941.
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.