IRS Form 8821 – Tax Information Authorization

Form 8821, Tax Information Authorization, allows a taxpayer to authorize a designated person or organization to inspect and/or receive specified confidential IRS tax information. The current IRS form is still the January 2021 revision, even though current submission guidance has continued to be updated.

Form 8821 does not authorize a designee to represent the taxpayer before the IRS. If representation is required, see Form 2848, Power of Attorney and Declaration of Representative.

What Does Form 8821 Allow?

The taxpayer can specify the type of tax information, form numbers, years or periods, and particular matters the designee may inspect or receive. A designee can be an individual, corporation, firm, organization, partnership, or other qualifying entity listed on the authorization.

Form 8821 can also be used to delete or revoke prior tax information authorizations under the procedures described by the IRS.

What Form 8821 Does Not Do

The form itself includes two important warnings:

• Do not use Form 8821 to authorize someone to represent you before the IRS.
• Do not use Form 8821 simply to request copies of your tax returns.

Those goals involve different IRS procedures. Form 8821 is specifically an information-authorization document.

How to Complete Form 8821

Line 1: Taxpayer Information

Enter the taxpayer’s identifying information, including the appropriate taxpayer identification number and contact details. The taxpayer must ultimately sign and date the authorization.

Line 2: Designee Information

List the person or entity authorized to receive or inspect information. The form provides spaces for identifying and contact information and allows additional designees to be attached when needed.

Line 3: Tax Information

Identify the type of tax information, the relevant tax form numbers, the years or periods, and any specific tax matters covered. This section controls the scope of what the IRS may disclose under the authorization.

Lines 4–6: Special Use, Prior Authorizations, and Signature

Later sections address specific-use authorizations, retention or revocation of prior authorizations, and the taxpayer signature. Review the instructions before checking special-use options because they affect how the authorization is recorded and processed.

How to Submit Form 8821

The IRS currently offers three main methods:

• Online: secure submission through the IRS authorization upload process.
• Fax: send the form to the current fax destination in the IRS instructions.
• Mail: use the current mailing address from the instructions.

The IRS processes authorization submissions in the order received, regardless of whether they are submitted online, by fax, or by mail.

Signature Rules for Online, Fax, and Mail

Current IRS guidance allows specified electronic-signature methods for a Form 8821 submitted online. A form sent by fax or mail requires a handwritten signature. An electronically signed form should therefore be submitted through the IRS online process rather than printed and mailed or faxed as though the electronic signature were a wet signature.

Form 8821 vs. Form 2848

If the taxpayer needs someone to speak and act as a representative before the IRS, Form 2848 is normally the relevant authorization rather than Form 8821.

Can Form 8821 Be Used for Multiple Years?

The taxpayer lists the years or periods covered by the authorization. Use the format required by the current instructions and specify the tax matters precisely. An authorization is not unlimited simply because the same designee needs information from several years.

Revoking Form 8821

The IRS allows a taxpayer to revoke a prior tax information authorization. Current guidance includes a process for marking a copy of the authorization as revoked, signing and dating it, and submitting it. A new authorization can also affect older authorizations depending on how the form is completed. Follow the current IRS instructions when older authorizations should remain in place.

Common Form 8821 Mistakes

• Using Form 8821 when representation authority is actually needed.
• Leaving the tax form number or years/periods too vague.
• Using it to request return copies instead of using the appropriate IRS transcript/copy procedure.
• Assuming the January 2021 revision is obsolete even though the IRS still lists it as current.
• Faxing or mailing a form with only an electronic signature.
• Using old submission contact information rather than the current IRS instructions.

Frequently Asked Questions

Is Form 8821 a power of attorney?

No. Form 8821 authorizes access to specified tax information. It does not grant representation authority before the IRS.

Why is the current form dated January 2021?

Because the IRS has not issued a newer final revision. A form can remain current for several years while the IRS updates related online processes and guidance separately.

Can Form 8821 be submitted online?

Yes. The IRS provides secure online submission in addition to fax and mail. Electronic-signature rules depend on using the online process.

Published by Federal Form Guide. Editorial standards · Report a correction.