Form 8821: Tax Information Authorization

Form 8821, Tax Information Authorization, lets you allow a named person to see certain IRS tax information about you. The form is for information only. It does not let anyone act for you before the IRS. The form on IRS.gov is dated January 2021. IRS: About Form 8821

What the form does

The form says each designee is authorized to inspect and, or, receive confidential tax information. The authority covers the type of tax, the forms, the periods, and the specific matters you list on line 3. IRS: Form 8821 (Rev. January 2021)

What the form does not do

The instructions say Form 8821 does not authorize your designee to represent you or to act for you before the IRS. For a photocopy of a return, the instructions point to Form 4506. To let someone represent you, the IRS points to Form 2848, Power of Attorney and Declaration of Representative. IRS: Instructions for Form 8821 (Rev. September 2021)

The lines on the form

Line 1: your name, taxpayer identification number, and daytime phone.
Line 2: up to two designees. Attach a list for more. Each designee has a name, an address, and a CAF number if one exists. CAF means Centralized Authorization File.
Line 3: the tax information. Name the type of tax, the form number, the years or periods, and any specific matters.
Line 4: check this box for a specific use that is not recorded on the CAF. If you check it, skip line 5.
Line 5: retention or revocation of earlier authorizations. If you leave this unchecked, the IRS automatically revokes earlier authorizations. To keep one, check the box and attach a copy.
Line 6: your signature and date.

Signature rules

The form says it will be returned if it is not completed, signed, and dated. Typed-font signatures are not valid on a Form 8821 that you mail or fax. An electronic signature is allowed only when you submit the form online at IRS.gov/Submit8821. IRS: Instructions for Form 8821 (Rev. September 2021)

Revoking an authorization

The instructions describe a written revocation. The notice must state that the designee's authority is revoked. It must be signed and dated. For a specific-use authorization, send the notice to the IRS office handling your case. IRS: Instructions for Form 8821 (Rev. September 2021)

Steps to follow

Decide who needs the information, and for which tax types and years.
Confirm the designee's name, address, and CAF number.
Complete lines 1 through 3, and check line 4 or line 5.
Sign and date line 6 yourself.
Keep a copy. Revoke the authorization when access should end.

Records to keep

Keep a signed copy of each Form 8821 you file and any written revocation. If you keep an earlier authorization under line 5, keep the copy you attached. The copies show who had access and for which years. Line 5 explains what happens to earlier authorizations, so review it before you sign a new form. IRS: Instructions for Form 8821 (Rev. September 2021)

Common mix-ups

Form 8821 is not Form 2848. Form 8821 gives access to information. Form 2848 gives authority to represent you.
Form 8821 does not request copies of your return. The IRS lists separate forms for those requests, such as Form 4506 for a copy of a return and Form 4506-T for a transcript.
A designee on Form 8821 is not a representative. Check the scope on line 3 before you sign.

Read what a tax transcript is to understand the kind of record a designee might receive. Read what to do first after an IRS notice. Read the CP2000 notice for one common notice type.

General information, not advice for your situation.

Sources: Sources: IRS, Form 8821 (Rev. January 2021), Tax Information Authorization (https://www.irs.gov/pub/irs-pdf/f8821.pdf); IRS, Instructions for Form 8821 (Rev. September 2021) (https://www.irs.gov/pub/irs-pdf/i8821.pdf); IRS, About Form 8821 (https://www.irs.gov/forms-pubs/about-form-8821) This is general information, not advice about your specific return.

← Back to the blog · Leer en español