Document

Agency Information Collection Activities: Comment Request on the Burden Related to the Requirements for Completing and Submitting Form 8655

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

Department of the Treasury
Internal Revenue Service
( printed page 47034)

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Notice of Information Collection and request for comments.

SUMMARY:

In accordance with the Paperwork Reduction Act of 1995, the IRS is inviting comments on the information collection request outlined in this notice.

DATES:

Written comments should be received on or before September 25, 2026 to be assured of consideration.

ADDRESSES:

Direct all written comments and recommendations to Andrés Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email at . Please include, “OMB Number: 1545-1058—Public Comment Request Notice” in the subject line of the message.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or copies of this collection should be directed to Ronald J. Durbala, (202)-317-5746 or via email at .

SUPPLEMENTARY INFORMATION:

The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess its impact and minimize the burden of its information collection requirements. Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record and be viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information.

Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency's estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

Title: Reporting Agent Authorization.

OMB Number: 1545-1058.

Document Number(s): Form 8655 and Rev. Proc. 2012-32.

Abstract: This collection covers Form 8655, Reporting Agent Authorization, which businesses use to authorize payroll service providers (reporting agents) to perform certain federal employment tax functions on their behalf. The collection also includes the quarterly written notification requirements under Revenue Procedure 2012-32, which remind employers that they remain responsible for filing employment tax returns and paying employment taxes even when using a reporting agent.

Current Actions: There are no changes being made to the forms at this time.

Type of Review: Extension of a currently approved collection.

Affected Public: Business or other for-profit organizations.

Estimated Number of Respondents: 114,250.

Estimated Time per Respondent: 7 hrs., 10 min.

Estimated Total Annual Burden Hours: 819,050.

Dated: July 23, 2026.

Ronald J. Durbala,

Tax Analyst.

[FR Doc. 2026-15081 Filed 7-24-26; 8:45 am]

BILLING CODE 4831-GV-P

Legal Citation

Federal Register Citation

Use this for formal legal and research references to the published document.

91 FR 47034

Web Citation

Suggested Web Citation

Use this when citing the archival web version of the document.

“Agency Information Collection Activities: Comment Request on the Burden Related to the Requirements for Completing and Submitting Form 8655,” thefederalregister.org (July 27, 2026), https://thefederalregister.org/documents/2026-15081/agency-information-collection-activities-comment-request-on-the-burden-related-to-the-requirements-for-completing-and-su.