Form 8821, Tax Information Authorization, is the Internal Revenue Service (IRS) form you sign to let a person or organization inspect or receive your confidential tax information for the taxes and periods you list. It is used, for example, when a tax preparer needs your IRS records or a lender needs income verification. It does not let the designee speak or act for you before the IRS. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the IRS publishes the original form and its instructions at irs.gov.
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What is 8821?
Form 8821, Tax Information Authorization, is the IRS form that authorizes any individual, corporation, firm, organization, or partnership you designate to inspect or receive your confidential tax information, verbally or in writing, for the type of tax and the years or periods you list.
The form is also the way to delete or revoke prior tax information authorizations. Most authorizations are recorded on the IRS Centralized Authorization File (CAF); a few uses are not recorded there and are flagged on line 4.
The form has limits that the IRS instructions spell out:
- It does not authorize your designee to speak on your behalf, to advocate your position, to sign waivers, consents or closing agreements, or to represent you in any other way before the IRS. For representation, the instructions point to Form 2848, Power of Attorney and Declaration of Representative.
- A designee may never endorse or negotiate your refund check or receive your refund by direct deposit.
- It is not a request for copies of your return. The instructions send you to IRS transcripts, Form 4506-T or Form 4506T-EZ for a transcript, and to Form 4506 for a photocopy of a return.
- A fiduciary who needs to notify the IRS of that relationship uses Form 56, Notice Concerning Fiduciary Relationship.
Who needs to file 8821?
Any taxpayer who wants someone else to inspect or receive their confidential IRS information uses Form 8821. The taxpayer on line 1 can be:
- an individual, entering name, taxpayer identification number (TIN) and street address;
- a corporation, partnership or association, entering name, EIN and business address;
- an employee plan or exempt organization, entering the plan sponsor, plan or organization name, with the three-digit plan number when applicable;
- a trust, an estate or a tax-advantaged bond issuer, each with the entries the instructions describe.
On a joint return the designee is authorized only for the person who signs. A spouse or former spouse must file a separate Form 8821 to name a designee.
Do not use Form 8821 to request copies of your tax returns or to authorize someone to represent you; the form says so at the top.
Who signs for an entity: a corporate officer with authority to bind the corporation, or another person the instructions list; any person who was a partnership member during the covered period; a duly authorized individual for an employee plan; a trustee with authority to bind a trust; an executor with authority to bind an estate. Anyone signing for someone else certifies legal authority on line 6, and the IRS generally requires documentation of that status.
When to file 8821
File Form 8821 when you want a designee to be able to inspect or receive your tax information. If the authorization is for a purpose other than addressing or resolving a tax matter with the IRS, such as income verification required by a lender, the IRS must receive it within 120 days of the date the taxpayer signed. That 120-day rule does not apply to a Form 8821 submitted to get help with a tax matter with the IRS.
You may list the current period, periods that have already ended and future periods. The IRS will not record on the CAF future years or periods that exceed 3 years from December 31 of the year it receives the authorization.
The IRS says processing may be delayed whether you submit online, by fax or by mail, and it processes forms in the order received. It does not notify you when processing is done; check the Form 2848 and 8821 processing status page on IRS.gov.
Documents you need
- Copy of each prior tax information authorization you want to keep, attached to the form, when you check the line 5 box; otherwise the IRS revokes prior authorizations on file.
- List of additional designees, attached to the form, when you name more than two designees and check the box on line 2, with each designee's address and requested numbers.
- Documentation of your authority to act, when you sign for a taxpayer as a guardian, executor, receiver, administrator, trustee or similar; the IRS generally requires it.
- Form 56, Notice Concerning Fiduciary Relationship, for a trust that has not previously submitted one identifying the current trustee, and for an estate, to identify the executor.
- Copy of the authorization or a written revocation notice, when you revoke a prior authorization without submitting a new one and cannot write REVOKE on the original.
How to fill out 8821
Enter the taxpayer information
On line 1, enter the taxpayer name, address, taxpayer identification number(s), daytime telephone number and plan number if applicable. Use the entries the instructions give for individuals, corporations, plans, trusts and estates, and do not put designee details here.
Enter each designee's details
On line 2, enter the designee's full name and mailing address, plus telephone and fax numbers and the PTIN if the designee has one. Use the identical full name on all submissions.
Add the CAF number and options
Enter the nine-digit CAF number, or "NONE" if none has been assigned. Check the box to send the designee copies of notices and communications, and check the "new" boxes if the address, telephone or fax is new since the CAF number was issued.
Name more than two designees
If you name more than two, check the box on line 2 and attach a list with each designee's address and requested numbers. Do not check the notices box for more than two designees for the same matter.
Describe the tax information on line 3
In columns (a) to (c) enter the type of tax, form number and years or periods, for example "Income, 1040" and "2018". Use ranges like "2017 thru 2019", YYYYMM for fiscal years, and never a general reference such as "All years".
Complete column (d) and the provider box
In column (d) enter any specific matter to limit the authority, or "not applicable" if you are not limiting it. Check the line 3 box only if you authorize access through an Intermediate Service Provider.
Decide whether line 4 applies
Check line 4 if the authorization is for a specific use the IRS does not record on the CAF, such as disclosure to a loan company or educational institution. If you check it, skip line 5.
Retain or revoke on line 5
If line 4 is not checked, prior authorizations are revoked automatically. To keep one, check the line 5 box and attach a copy of it.
Sign and date on line 6
The taxpayer signs and dates, and prints name and title if applicable. A person signing for a corporation, partnership, trust, estate or other taxpayer certifies legal authority. Do not sign until all lines are complete.
Review and download the completed PDF
Check every line against the instructions, then download or print the completed PDF from FillingPDF. For mail or fax, sign it by hand in ink, then submit it through the channels under How to submit.
How to submit 8821
You can submit Form 8821 online, by fax or by mail. If you check the line 4 box, mail or fax it to the IRS office handling the specific matter instead.
- Online: upload it at IRS.gov/Submit8821. You need a Secure Access account. Submit one form at a time, even for spouses filing jointly, and do not submit online a form you already faxed or mailed. Accepted formats are PDF, JPG or GIF; save attachments together with the form in one file. You get an email confirmation. Electronic signatures are accepted only online.
- Fax: send it to the number in the Where To File Chart below. The signature must be handwritten in ink; typed or digital signatures are not valid by fax.
- Mail: send it to the chart address, again with a handwritten signature.
Where To File Chart:
- Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia or West Virginia: Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118. Fax 855-214-7519.
- Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin or Wyoming: Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201. Fax 855-214-7522.
- APO and FPO addresses, American Samoa, the Northern Mariana Islands, Guam, the U.S. Virgin Islands, Puerto Rico, a foreign country or elsewhere outside the United States: 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 IRS says fax numbers may change without notice; check IRS.gov/Form8821. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Entering "All years," "All periods" or "All taxes" on line 3; the instructions say an authorization with a general reference will be returned.
- Signing the form while it is blank or incomplete; an authorization that is not completed, signed and dated is returned.
- Mailing or faxing a form with a typed, digital or electronic signature; for mail or fax, the signature must be handwritten.
- Leaving the line 5 box unchecked and not attaching earlier authorizations you still want, which makes the IRS automatically revoke all prior authorizations on file.
- Using Form 8821 when the person must represent you before the IRS or request copies of your returns; the form does not cover either.
- Entering the designee's name or address in the Taxpayer information box on line 1 instead of on line 2.
- Assuming a joint-return designation covers your spouse; the designee is authorized only for the signer, and your spouse needs a separate Form 8821.
- Leaving the CAF number blank instead of entering "NONE" when the designee has no CAF number.
- Submitting several forms in one online upload, or uploading online a form you already faxed or mailed.
Frequently asked questions
What is Form 8821 used for?
Form 8821 is the IRS Tax Information Authorization. You use it to let a person or organization inspect or receive your confidential tax information for the tax types and periods you list. It is also used to delete or revoke prior tax information authorizations.
What is the difference between Form 8821 and Form 2848?
Form 8821 only lets your designee inspect or receive your tax information. It does not let them speak for you, advocate your position, sign waivers or represent you before the IRS. To authorize representation, the instructions point to Form 2848, Power of Attorney and Declaration of Representative.
Where do I send Form 8821?
Submit it online at IRS.gov/Submit8821, or fax or mail it to the office in the Where To File Chart for your state; residents outside the United States use the International CAF Team in Philadelphia. If you check line 4, send it to the IRS office handling the specific matter.
Can I sign Form 8821 electronically?
Only if you submit it online at IRS.gov/Submit8821. For forms mailed or faxed to the IRS, the signature must be handwritten in ink; digital, electronic or typed-font signatures are not valid on those.
How long is Form 8821 valid, and what is the 120-day rule?
If the authorization is for a purpose other than a tax matter with the IRS, such as lender income verification, the IRS must receive it within 120 days of the taxpayer's signature date. That rule does not apply to authorizations for help with an IRS tax matter.
How do I revoke a Form 8821?
Write REVOKE across the top of the authorization you want to revoke, then add a current taxpayer signature and date under the original signature. Without a copy, send the IRS a signed, dated notice listing each designee's name and address and the matters and periods.
Can I name more than two designees on Form 8821?
Yes. Check the box on line 2 and attach a list of the additional designees with their addresses and requested numbers. When submitting online, save the list and the form together in one file.
Can I fill out Form 8821 online on FillingPDF?
Yes. You can fill out the fillable PDF online on FillingPDF and download or print it. FillingPDF is independent of the IRS and does not file the form; you submit it online, by fax or by mail through the IRS channels.
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