What Form 8821 is for
Form 8821 gives one or more people you pick permission to inspect your confidential tax information and receive it from the IRS, verbally or in writing. You choose the type of tax, the form numbers, and the years or periods on line 3. The same form is also how you delete or revoke tax information authorizations you signed earlier.
Anyone with IRS records can file it. That covers individuals, corporations, partnerships, associations, employee plans, exempt organizations, trusts, and estates. The designee you name can be an individual, corporation, firm, organization, or partnership. This form does not let that person speak for you or represent you before the IRS. For that, the instructions point to Form 2848.
Who files Form 8821?
You file it when you want someone else to see or receive your confidential tax information. On line 1 you enter your own details, not your designee's. A corporation, partnership, or association enters its name, EIN, and business address. A trust enters the trustee's name, title, and address, plus the name and EIN of the trust. An estate enters its name and address, and the decedent's SSN or ITIN if the estate has no separate number. If you filed a joint return, your spouse must submit a separate Form 8821 to name a designee.
When do you file Form 8821?
The instructions set no yearly deadline. You send the form when you want a designee to start getting your information. One timing rule does apply. If you are authorizing disclosure for a purpose other than addressing or resolving a tax matter with the IRS, such as income verification a lender requires, the IRS must receive the form within 120 days of the date you signed it. That 120-day requirement does not apply when the form is for help with an IRS tax matter.
Where do you send Form 8821?
It depends on the line 4 box and on where you live. If you check the box on line 4, mail or fax the form to the IRS office handling that specific matter. If you leave line 4 unchecked, you have three ways to submit it: online at IRS.gov/Submit8821, by fax, or by mail. Online submission needs a Secure Access account. Fax and mail go to the address and number for your state in the Where To File Chart.
- Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118. Fax 855-214-7519
- Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201. Fax 855-214-7522
- Internal Revenue Service, International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104. Fax 855-772-3156, or 304-707-9785 from outside the United States
- The fax numbers may change without notice.
- A Form 8821 with an electronic signature can only be submitted online. Mailed or faxed forms need a handwritten signature.
What your designee can and cannot do
Your designee can inspect and receive the tax information you listed, and can get online tax information through IRS e-Services once a properly executed form is on file. Check the box under their name on line 2 if you also want them sent copies of your IRS notices. No more than two designees can receive those copies for the same matter. Your designee cannot speak on your behalf, represent you, execute waivers or closing agreements, or substitute another party. A designee is never allowed to endorse or negotiate your refund check or receive your refund by direct deposit.
How do you keep or revoke an earlier authorization?
If the line 4 box is blank, a new Form 8821 automatically revokes every prior tax information authorization on file. To keep one, check the line 5 box and attach a copy of the authorization you want to retain. To revoke one without filing a new authorization, write REVOKE across the top of it, then sign and date under the original signature. With no copy in hand, send the IRS a notice at the address for your state. State that the designee's authority is revoked, list each designee's name and address, list the tax matters and periods, then sign and date it.
Need a copy of your tax return instead?
Form 8821 is not the way to request copies of your returns. Transcripts of a return are often used in place of an actual copy to confirm income and filing status for mortgage applications, for student and small business loan applications, and during tax preparation. To request transcript information by mail, use Form 4506-T, or Form 4506T-EZ for an individual return transcript. You can also call 800-908-9946 to order a transcript over the phone. For a photocopy of an original return, use Form 4506. There is a fee for each return ordered, and you pay it with your request.
Form 8821 line by line
| Line | What goes there |
|---|---|
| 1 | Your name, address, and taxpayer ID number, plus a daytime phone. Entities use the business name and EIN. Plans add the three-digit plan number. |
| 2 | Each designee's full name, address, CAF number, PTIN, phone, and fax. Check the box if you want them sent copies of your notices. |
| 3 | Check the box here only if you want your designee to reach your IRS records through an Intermediate Service Provider. |
| 3(a) | Type of tax information, such as Income, Employment, Payroll, Excise, Estate, Gift, or Civil Penalty. |
| 3(b) | The tax form number, such as 1040, 941, or 720. Enter N/A if you are naming someone only for a civil penalty. |
| 3(c) | Years or periods. Never write All years or All periods. Future periods past 3 years from December 31 of the receipt year are not recorded on the CAF. |
| 3(d) | Specific matters you want released, such as lien information or a balance due. Enter not applicable if you are not limiting access. |
| 4 | Check this box for a specific use the IRS does not record on the CAF, such as a request to a loan company. Then skip line 5. |
| 5 | Check this box and attach a copy of each prior authorization you want to retain. Otherwise the IRS revokes all of them. |
| 6 | Your signature, the date, your printed name, and your title if you have one. An incomplete or unsigned form is returned. |
Source: IRS, Form 8821 (Rev. Jan 2021) and Instructions for Form 8821, Tax Information Authorization. This page explains the form in plain English. It is not tax advice.