Who is the taxpayer, and who is the agent?

The taxpayer is the business that owes the payroll taxes. Example: Acme Widgets LLC, EIN 12-3456789. The reporting agent is the payroll company or accountant you are authorizing, and they need their own EIN. SingleFax is neither. Both of you sign in ink.

How do I write the quarter?

On the sign-and-file line, a quarterly return uses the last month of the quarter. 2025/03 is January–March 2025. 2025/06 is April–June. 2025/09 is July–September. 2025/12 is October–December. A yearly return, such as Form 940, is just the year: 2025. Authority starts with that period. It does not cover earlier quarters, so this form cannot be used to sign an older delinquent return.

Does filing the return also let them pay the tax?

No. The deposit line is separate. Example: 2025/01 means they may make deposits starting in January 2025. Leave a box blank if you are not authorizing that form. You can still watch the payments yourself in EFTPS. You remain responsible for the returns and the deposits.

File Form 8655 by fax

Name: Form 8655 by fax
Brand: SingleFax
Price: 19.99 USD
Availability: InStock

Let your payroll company or accountant file employment tax returns and make the deposits. Example: Form 941 starting with the first quarter of 2025, written 2025/03. We fax it to Ogden at 855-214-7523. $19.99. At most 25 forms in one fax.

This does not let them see your other tax records or speak for you at an audit. Disclosure-only access is Form 8821. Representation is Form 2848.

The business

This is the employer, not the payroll company. Example: Acme Widgets LLC.

Legal name

The name on the EIN letter. Example: Acme Widgets LLC.

Trade name, if different

The name on the door, if it is not the legal name. Example: Acme Shop. Leave blank if they are the same.

Employer identification number

Nine digits. Example: 12-3456789.

Street

Example: 100 Main Street.

City, state, ZIP

Example: Albany, NY 12207.

This employer only operates part of the year

Other ID number, if you have one

Only if the IRS or a state already uses another number for this business. Most employers leave this blank.

Person at the business we can call

Example: Jane Example, the owner.

Phone

Example: 518-555-0100.

Fax, if the business has one

Optional. Example: 518-555-0101.