IRS Instruction 2678 – Employers and payers often need a trusted third party to handle payroll tax responsibilities. IRS Form 2678 (Employer/Payer Appointment of Agent) allows you to officially appoint an agent to file returns and make deposits or payments for key employment taxes. You can also use it to revoke an existing appointment.
This comprehensive guide summarizes the official IRS Instructions for Form 2678 (Rev. December 2024), the current version as of 2026. Always download the latest form and instructions directly from IRS.gov, as mailing addresses and rules can be updated.
What Is IRS Form 2678 and When Should You Use It?
Form 2678 lets an employer or payer request IRS approval for an agent to handle:
- Federal Insurance Contributions Act (FICA) taxes
- Railroad Retirement Tax Act (RRTA) taxes
- Federal income tax withholding (ITW)
- Backup withholding
You can also use the form to revoke an earlier appointment.
Do not use prior versions of Form 2678 — they are obsolete and will be rejected.
Who Can Appoint (or Revoke) an Agent?
Most employers and payers may appoint an agent. However:
- You generally cannot appoint an agent for Federal Unemployment Tax Act (FUTA) tax.
- Exception for home care service recipients: Individuals who receive home care services through a federal, state, or local government program may request approval for an agent to handle FUTA taxes if they also appoint the agent for FICA and ITW. These individuals must check the specific box on the form.
Agents (including fiscal/employer agents or household employer agents) may also use the form to revoke an appointment.
Important liability note: The employer/payer, the agent, and any third-party service provider all remain fully liable for filing returns and making timely deposits and payments, even if the agent or a subcontractor fails to do so.
Step-by-Step Guide: How to Complete Form 2678?
Part 1: Why You’re Filing This Form
Check one box:
- “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 (Completed by the Employer/Payer)
Provide:
- Employer Identification Number (EIN)
- Legal name
- Trade name (if different)
- Complete address
On line 5, check the boxes for the tax forms the agent will handle (Form 941, 943, 944, 945, CT-1, etc.).
Check “For SOME employees/payees/payments” if the appointment applies only to certain wages or payees (e.g., regular biweekly payroll but not bonuses).
Signature: The employer or payer must sign and date here when appointing or revoking.
Part 3: Agent Information (Completed by the Agent)
The proposed agent fills in their name, EIN, address, and signs to accept the appointment (or, for revocation, the employer completes this part without the agent’s signature).
Special rule: If the agent is a corporate officer, partner, or tax matters partner, they must have authority to bind the entity.
Home care note: The form will be rejected if a business entity checks the home-care/FUTA box — only individuals qualify.
Where to File Form 2678 – Current Mailing Addresses (Updated June 2025)?
Send the completed form to the address based on the employer’s or payer’s principal place of business:
Kansas City, MO 64999
(Department of the Treasury, Internal Revenue Service)
For: Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Maine, Maryland, Massachusetts, Michigan, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Vermont, Virginia, West Virginia, Wisconsin.
Ogden, UT 84201
(Department of the Treasury, Internal Revenue Service Center)
For: Alabama, Alaska, Arizona, Arkansas, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Louisiana, Minnesota, Mississippi, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Tennessee, Texas, Utah, Washington, Wyoming.
No legal residence or principal place of business in any state → Ogden, UT 84201.
Filing Form 941 for an exempt organization or government entity → Ogden, UT 84201-0046.
These addresses reflect the June 2025 correction. Always verify the latest addresses on the official IRS Form 2678 page before mailing.
Processing Time and Effective Date
The IRS generally processes Form 2678 within 30 days.
- Appointment is effective on the date shown in the IRS approval letter.
- Until approved, the agent has no authority and the employer remains fully responsible.
- Revocation is effective on the date shown in the IRS confirmation letter (only one signature required).
Special Rules for Home Care and Aggregate Filers
- Home care service recipient agents (fiscal agents) follow special procedures under Revenue Procedure 2013-39.
- Agents filing aggregate returns must attach Schedule R (Form 940) or Schedule R (Form 941) as required.
Common Mistakes to Avoid
- Using an old version of the form
- Forgetting to check the “For SOME employees/payees” box when the appointment is partial
- Businesses incorrectly claiming home-care/FUTA status (form will be rejected)
- Failing to provide a complete EIN or address
Frequently Asked Questions (FAQ)
Can I appoint an agent only for certain employees?
Yes — check the “For SOME employees/payees/payments” box and report the excluded items under your own EIN.
Does the agent have to be a payroll service provider?
No. Any qualifying agent (including certain government agencies or fiscal agents) may be appointed, provided the IRS approves the Form 2678.
What happens after revocation?
The IRS will stop disclosing the employer’s confidential tax information to the former agent for periods after the revocation date.
Where can I find the latest form and instructions?
Download directly from the IRS:
- Form 2678 → irs.gov/pub/irs-pdf/f2678.pdf
- Instructions (Rev. December 2024) → irs.gov/pub/irs-pdf/i2678.pdf (the link you provided)
Final Tips and Resources
- Check IRS.gov/Form2678 regularly for future developments.
- Agents must follow Revenue Procedure 2013-39 (employment taxes) and Revenue Procedure 84-33 (backup withholding).
- All parties remain liable — appointing an agent does not transfer ultimate responsibility.
This article is for informational purposes only and is based on official IRS publications as of February 2026. Tax rules can change. For personalized advice, consult a qualified tax professional or contact the IRS directly.
Download the official Instructions for Form 2678 here: https://www.irs.gov/pub/irs-pdf/i2678.pdf
Stay compliant and avoid penalties by using the correct, current version of Form 2678 when appointing or revoking a payroll tax agent.
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