• Instructions for Form 8821 - Introductory Material
  • Instructions for Form 8821 - Main Contents
    • General Instructions
      • Futurity Developments
      • What's New
        • Taxpayer notification.
        • Designated recipient notification.
      • Where To File Nautical chart
      • Purpose of Form
        • Need a copy of tax return information?
        • Form 56.
      • When To File
      • How To File
      • Taxpayer Identification Number (TIN)
      • Electronic Signatures
      • Designee Address Change
    • Specific Instructions
      • Line 1. Taxpayer Data
        • Individual.
        • Corporation, partnership, or association.
        • Employee plan or exempt organisation.
        • Trust.
        • Manor.
        • Tax-advantaged bonds.
      • Line two. Designee
      • Line iii. Tax Information
        • Columns (a)–(c).
        • Column (d).
        • Authority to access electronic IRS records via Intermediate Service Providers.
      • Line 4. Specific Utilize Not Recorded on CAF
      • Line v. Retention/Revocation of Prior Tax Data Authorizations
        • Revocation asking.
      • Line 6. Signature of Taxpayer
        • Individual.
        • Corporation.
        • Partnership.
        • Employee plan.
        • Trust.
        • Manor.
        • All others.
      • Privacy Human action and Paperwork Reduction Human action Observe

Instructions for Course 8821 (09/2021)

Tax Information Authorisation

Section references are to the Internal Revenue Lawmaking unless otherwise noted.

Revised: 09/2021

Instructions for Form 8821 - Introductory Material

For faster processing of certain authorizations, use the all-digital Tax Pro Business relationship at IRS.gov/TaxProAccount. Most requests tape immediately to the Centralized Authorization File (CAF).

Instructions for Form 8821 - Chief Contents

Full general Instructions

Future Developments

For the latest information almost developments related to Class 8821 and its instructions, such as legislation enacted afterwards they were published, go to IRS.gov/Form8821.

What's New

Taxpayer notification.

Section 6103(c) limits disclosure and use of return data provided pursuant to your consent and holds the recipient subject to penalties, brought by individual right of action, for whatsoever unauthorized access, other use, or redisclosure without your limited permission or request.

Designated recipient notification.

Section 6103(c) limits disclosure and utilize of return information received pursuant to the taxpayer'southward consent and holds the recipient subject field to penalties for any unauthorized access, other apply, or redisclosure without the taxpayer's express permission or asking.

Where To File Chart

IF you live in... So use this accost... Fax number*
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, S Carolina, Tennessee, Vermont, Virginia, or West Virginia Internal Revenue Service
5333 Getwell Road, Cease 8423
Memphis, TN 38118		 855-214-7519
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, Southward Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming Internal Revenue Service
1973 Rulon White Blvd., MS 6737
Ogden, UT 84201		 855-214-7522
All APO and FPO addresses, American Samoa, Commonwealth of the Northern Mariana Islands, Guam, U.S. Virgin Islands, Puerto Rico, a foreign country, or otherwise outside the United states. Internal Acquirement Service
International CAF Team
2970 Market Street
MS 4-H14.123
Philadelphia, PA 19104		 855-772-3156

304-707-9785 (Exterior the United States)
* These numbers may change without detect. For updates, go to IRS.gov/Form8821 and search under "Recent Developments."

Purpose of Form

Class 8821 authorizes any individual, corporation, firm, organization, or partnership yous designate to inspect and/or receive your confidential information verbally or in writing for the type of revenue enhancement and the years or periods you list on Form 8821. Course 8821 is too used to delete or revoke prior tax data authorizations. See the instructions for line 5, later.

You may file your own taxation data authorization without using Grade 8821, but information technology must include all the information that is requested on Form 8821.

Form 8821 doesn't authorize your designee to speak on your behalf; to execute a request to permit disclosure of render or return information to another 3rd party; to advocate your position regarding federal tax laws; to execute waivers, consents, closing agreements; or represent you in any other mode earlier the IRS. Utilise Form 2848, Power of Attorney and Proclamation of Representative, to authorize an individual to represent you before the IRS. The designee may not substitute another political party as your authorized designee.

Authorizations listed on prior Forms 8821 are automatically revoked unless you lot attach copies of your prior Forms 8821 to your new submissions.

. This is an Image: caution.gif A designee is never allowed to endorse or negotiate a taxpayer'south refund check or receive a taxpayer's refund via direct deposit. .

Need a copy of revenue enhancement return information?

Become to IRS.gov/Transcripts and click on either "Become Transcript Online" or "Get Transcript past Post" to lodge a re-create of your transcript. IRS transcripts of your taxation render are often used instead of a re-create of the actual tax return to validate income and taxation filing status for mortgage applications, for pupil and small business loan applications, and during taxation preparation.

You lot may likewise asking transcript information by mail by completing Course 4506-T, Asking for Transcript of Tax Return, or Form 4506T-EZ, Short Form Request for Individual Tax Return Transcript. Alternatively, you may phone call 800-908-9946 to order a transcript over the phone.

If you want a photocopy of an original taxation return, use Form 4506, Request for Copy of Tax Return. There is a fee for each render ordered, which must be paid with your asking.

When a properly executed Form 8821 is on file with the IRS, your designee can also become online taxation information through IRS.gov/eServices.

Form 56.

Use Form 56, Notice Apropos Fiduciary Relationship, to notify the IRS of the existence of a fiduciary relationship. A fiduciary (trustee, executor, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. A fiduciary may authorize an individual to stand for or perform certain acts on behalf of the person or entity by filing a power of attorney that names the eligible private(due south) as representative(s) for the person or entity. Considering the fiduciary stands in the position of the person or entity, the fiduciary must sign the power of chaser on behalf of the person or entity.

When To File

If you lot are submitting Class 8821 to authorize disclosure of your confidential taxation data for a purpose other than addressing or resolving a revenue enhancement matter with the IRS (for example, for income verification required by a lender), the IRS must receive the Form 8821 within 120 days of the taxpayer's signature date on the grade. This 120-day requirement doesn't apply to a Form 8821 submitted to authorize disclosure for the purpose of assistance with a tax thing with the IRS.

How To File

If yous check the box on line iv, mail or fax Form 8821 to the IRS role handling the specific matter.

If yous did not check the box on line 4, you tin can choose how to submit your Class 8821 from the options below.

. This is an Image: caution.gif If y'all utilise an electronic signature (see Electronic Signatures below), you must submit your Course 8821 online. .

Annotation.

You will need to have a Secure Admission account to submit your Form 8821 online. For more information on Secure Access, go to IRS.gov/SecureAccess.

  • Online. Submit your Form 8821 securely at IRS.gov/Submit8821.

  • Fax. Fax your Form 8821 to the IRS fax number in the Where To File Chart .

  • Postal service. Mail your Form 8821 directly to the IRS address in the Where To File Chart .

Taxpayer Identification Number (TIN)

A TIN is used to confirm the identity of a taxpayer and place the taxpayer's render and return information. Information technology is important that y'all furnish your correct proper noun, social security number (SSN), individual taxpayer identification number (ITIN), and/or employer identification number (EIN).

Electronic Signatures

Forms 8821 with an electronic signature prototype or digitized image of a handwritten signature may simply be submitted to the IRS online at IRS.gov/Submit8821.

Electronic signatures appear in many forms. Acceptable electronic signature methods include:

  • A typed name that is typed into the signature cake;

  • A scanned or digitized epitome of a handwritten signature that is attached to an electronic record;

  • A handwritten signature input onto an electronic signature pad;

  • A handwritten signature, mark, or command input on a brandish screen with a stylus device; or

  • A signature created using third-party software.

Annotation.

If the taxpayer electronically signs Form 8821 in a remote transaction, a third party submitting Form 8821 to the IRS on behalf of the taxpayer must attest that he or she has authenticated the taxpayer'due south identity. A remote transaction for an electronic signature occurs when the taxpayer is electronically signing the grade and the third party submitter isn't physically present with the taxpayer.

To authenticate an individual taxpayer's identity for remote transactions, the third party must:

  1. Audit a valid regime-issued photograph identification (ID) and compare the photo to the taxpayer via a self-taken picture of the taxpayer or video conferencing. Examples of a regime-issued photo ID include a driver's license, employer ID, school ID, state ID, military ID, national ID, voter ID, visa, or passport;

  2. Record the name, SSN or ITIN, address, and engagement of birth of the taxpayer; and

  3. Verify the taxpayer'due south proper name, address, and SSN or ITIN through secondary documentation, such every bit a federal or state taxation return, IRS notice or letter of the alphabet, social security card, or credit card or utility statement. For example, if a taxpayer changed their address in 2020, a 2019 tax render tin can be used to verify the taxpayer'southward name and taxpayer identification number, and a recent utility statement to verify the taxpayer'south address.

To authenticate a business organization entity taxpayer's identity for remote transactions, the third party must:

  1. Confirm through documentation that the private who is signing the form has dominance to sign on behalf of the taxpayer. See Line 6. Signature of Taxpayer , later, to determine who has this authority.

  2. Inspect a valid government-issued photo ID of the individual authorized to sign on behalf of the taxpayer (for case, corporate officeholder, partner, guardian, revenue enhancement matters partner, executor, receiver, administrator, trustee) and compare the photograph to the authorized individual via a self-taken picture of the authorized private or video conferencing. Examples of a government-issued photograph ID include a driver's license, employer ID, school ID, state ID, military ID, national ID, voter ID, visa, or passport.

  3. Record the proper noun, EIN, and address of the business entity taxpayer.

  4. Verify the business entity taxpayer's proper noun, EIN, and address through secondary documentation, such every bit a tax information reporting form (for instance, W-2, 1099, etc.), IRS observe or letter, or utility statement.

If Form 8821 is electronically signed in a remote transaction, the 3rd party must authenticate the signing private's identity and, in the case of an entity taxpayer, must cosign the human relationship betwixt the taxpayer and the individual signing on behalf of the taxpayer, unless the third political party has personal knowledge allowing the third political party to cosign this information (for example, through a previous business human relationship; a personal relationship, such equally an firsthand family member; or a similar relationship, such every bit betwixt an employer and an employee).

Designee Address Change

If your designee'south accost changes, a new Class 8821 isn't required. The designee can provide the IRS with the new information past sending written notification of the new address to the location where the Grade 8821 was filed. Your designee(s) must sign and appointment the written notice of address alter.

Specific Instructions

Line one. Taxpayer Information

Accost data provided on Course 8821 volition not change your last known accost with the IRS. To change your last known accost, utilise Form 8822 for your abode accost and Course 8822-B to modify your business address.

Private.

Enter your proper noun, TIN, and your street address in the infinite provided. Don't enter your designee's proper name or address data in the Taxpayer information box. If a return is a articulation return, the designee(s) identified will only be authorized for y'all. Your spouse, or erstwhile spouse, must submit a separate Form 8821 to designate a designee(s).

Corporation, partnership, or association.

Enter the proper noun, EIN, and business organisation accost.

Employee program or exempt organization.

Enter the name, accost, and EIN or SSN of the program sponsor/plan name, exempt organization, or bail issuer. Enter the iii-digit plan number when applicable. If you are the plan's trustee and you are authorizing the IRS to disclose the tax information of the plan's trust, see the instructions relating to the trust.

Trust.

Enter the name, title, and address of the trustee, and the name and EIN of the trust.

Estate.

Enter the name and address of the manor. If the estate doesn't take a separate taxpayer identification number, enter the decedent's SSN or ITIN.

Tax-advantaged bonds.

Enter the bail issuer's proper noun and address. For others (for instance, a conduit borrower), follow the form instructions. For additional instructions specific to third-party authorization forms regarding tax-advantaged bonds, go to IRS.gov/Forms2848And8821.

Line ii. Designee

Enter your designee'south total proper name and mailing accost. Use the identical full name on all submissions and correspondence. Enter the nine-digit CAF number for each designee. If a designee(due south) has a CAF number for any previously filed Course 8821 or power of attorney (Form 2848), utilise that number. If a CAF number has not been assigned, enter "NONE," and the IRS will event one directly to your designee. The IRS doesn't assign CAF numbers for employee programme condition determination or exempt organization application requests.

If you want to proper noun more than two designees, check the box on line 2 and attach a list of designees to Form 8821. Provide the accost and requested numbers for each designee named.

If you want to authorize your designee to receive copies of all notices and communications sent to you by the IRS, y'all must check the box provided under the designee's name and accost. You lot may non designate more than than two designees on Form 8821 to receive copies of notices and communications sent to you by the IRS for the same affair(s). Do not check the box if you do not want copies of notices and communications sent to your designee(s).

Note.

Designee(due south) volition not receive forms, publications, and other related materials with the correspondence.

Cheque the appropriate box to indicate if the designee's address, telephone number, or fax number is new since the IRS issued the CAF number.

Line 3. Tax Information

Columns (a)–(c).

Enter the type of taxation information, the taxation form number, the years or periods, and the specific affair. For example, you may list "Income, 1040" for agenda year "2018" and "Excise, 720" for "2018" (this covers all quarters in 2018).

For multiple years or a serial of inclusive periods, including quarterly periods, yous may enter, for example, "2017 thru 2019" or "2d 2017–tertiary 2018." For fiscal years, enter the ending year and calendar month, using the "YYYYMM" format.

Don't use a general reference such as "All years," "All periods," or "All taxes." Any tax information say-so with a general reference will be returned.

You may list the current year/period and any tax years or periods that have already ended as of the engagement you lot sign the tax information authorization. You may also listing future taxation years or periods. However, the IRS will not tape on the CAF system futurity tax years or periods listed that exceed 3 years from December 31 of the yr that the IRS receives the tax information authorization.

You lot must enter the clarification of the matter, the tax form number, and the futurity year(s) or period(s). If the thing relates to manor taxation, enter the decedent'due south appointment of decease instead of the year or period. If the matter relates to an employee plan, include the program number in the description of the matter.

If you designate someone just with respect to a penalization and interest due on that penalization, enter "ceremonious penalty" in column (a), and if applicable, enter the revenue enhancement year(s) for the punishment in column (c). Enter "Northward/A" (not applicable) in cavalcade (b). You don't have to enter the specific penalty in cavalcade (d).

If the taxpayer is subject to penalties related to an individual retirement business relationship (IRA), enter "IRA civil penalty" in column (a) and leave blank columns (b) and (d).

Note.

If Form W-2 is listed on line 3, so the designee(s) is entitled to audit or receive taxpayer notices regarding whatever civil penalties and payments related to that Grade W-ii. A Form 8821 that lists a specific taxation return will also entitle the designee to inspect or receive taxpayer notices regarding any return-related civil penalties and payments. For example, if Form 1040 is listed, the designee(southward) is entitled to inspect or receive taxpayer notices regarding the failure-to-pay punishment. (The designee, notwithstanding, volition just automatically exist sent copies of new notices if the box is checked on line ii.) Specific reference to those penalties and payments isn't required. Nonetheless, whatsoever civil penalty or healthcare-related payment that isn't return-related, such equally the department 4980H employer shared responsibility payment, the annual fee for branded prescription drug sales nether section 9008 of the Affordable Care Act (ACA), or the wellness insurance provider fee under department 9010 of the ACA, isn't covered past the Form 8821 unless column (a) references "civil penalties" or the name of a specific penalization or payment.

Cavalcade (d).

Enter whatever specific information you want the IRS to provide. Examples of cavalcade (d) information include lien information, balance due amount, a specific tax schedule, section 4980H employer shared responsibleness payment information, or a tax liability.

Enter "not applicable" in column (d) if you are not limiting your designee'due south authority to inspect and/or receive all confidential tax information described in columns (a), (b), and (c).

For requests regarding Class 8802, Application for United States Residency Certification, enter "Form 8802" in column (d) and bank check the specific use box on line 4. Also enter the designee's information the aforementioned every bit instructed on Form 8802.

Authority to admission electronic IRS records via Intermediate Service Providers.

Your designee is not authorized to employ an Intermediate Service Provider to call up your confidential tax information indirectly from the IRS unless y'all cheque the box on line iii . If you don't authorize the use of an Intermediate Service Provider, your designee can obtain your taxation information direct from the IRS by using the IRS due east-Services Transcript Commitment System. Intermediate Service Providers are privately endemic companies that offering subscriptions to their software and/or services that your authorized designee can utilize to retrieve, store, and display your tax return data (personal or business organisation) instead of obtaining your tax information directly from the IRS through the IRS east-Services Transcript Delivery System. Intermediate Service Providers are independent of, and not affiliated in any way with, the IRS. The IRS has no interest in your designee's option to obtain your tax information straight from the IRS or employ an Intermediate Service Provider to indirectly obtain your tax information from the IRS.

Line iv. Specific Utilise Non Recorded on CAF

Generally, the IRS records tax information authorizations on the CAF organisation. However, authorizations relating to certain issues or matters aren't recorded. Check the box on line 4 if Form 8821 is being submitted for a specific use that the IRS volition not record on the CAF. Examples of specific uses not recorded include just are non limited to the following.

  1. Requests to disembalm information to loan companies or educational institutions.

  2. Requests to disclose information to federal or state agency investigators for groundwork checks.

  3. Requests for information regarding the following forms:

    1. Grade SS-4, Application for Employer Identification Number;

    2. Class W-2 Series;

    3. Class West-4, Employee'south Withholding Certificate;

    4. Form W-7, Awarding for IRS Private Taxpayer Identification Number;

    5. Form 843, Merits for Refund and Request for Abatement;

    6. Form 966, Corporate Dissolution or Liquidation;

    7. Form 1096, Annual Summary and Transmittal of U.S. Information Returns;

    8. Grade 1098, Mortgage Involvement Statement;

    9. Class 1099 Serial;

    10. Form 1128, Application To Adopt, Alter, or Retain a Tax Year;

    11. Class 2553, Election past a Small Business Corporation; or

    12. Grade 4361, Application for Exemption From Self-Employment Tax for Employ by Ministers, Members of Religious Orders, and Christian Science Practitioners.

If you cheque the box on line iv, your designee should postal service or fax Course 8821 to the IRS role handling the thing. Otherwise, your designee should bring a copy of Class 8821 to each engagement to inspect or receive information. A specific-utilise revenue enhancement information authorisation will not revoke any prior tax information authorizations.

Line five. Retention/Revocation of Prior Tax Information Authorizations

If the line iv box is checked, skip line 5. If line 4 isn't checked, the IRS will automatically revoke all prior tax information authorizations on file unless you instruct otherwise. If you don't want a prior tax information dominance submission to be revoked, you must attach a re-create of the revenue enhancement data authorization you want to retain and check the line 5 box.

Revocation request.

If you want to revoke a prior tax information authorization without submitting a new say-so, write "REVOKE" across the elevation of the authority you want to revoke. Provide a current taxpayer signature and date nether the original signature.

If you don't have a copy of the revenue enhancement data authorization y'all want to revoke, and it isn't a specific-use authorization, send a notification to the IRS using the respective address in the Where To File Chart . In the notification:

  1. Country that the authority of the designee is revoked,

  2. List the name and address of each designee whose authority is being revoked,

  3. Listing the tax matters and tax periods, and

  4. Sign and date the notification.

If you are completely revoking a designee's authorisation, state "revoke all years/periods" instead of listing the specific tax matters, years, or periods.

To revoke a specific-utilize taxation information potency, transport the tax data authorisation or notification of revocation to the IRS part handling your example, using the instructions in a higher place.

Line six. Signature of Taxpayer

. This is an Image: caution.gif You must handwrite your signature on Form 8821 if you file information technology by mail or by fax. Digital, electronic, or typed-font signatures are not valid signatures for Forms 8821 filed by mail or past fax. If y'all employ an electronic signature (see Electronic Signatures , earlier), you must submit your Grade 8821 online (come across How To File ). .

Individual.

Y'all must sign and date the authorization. If a joint render has been filed, your spouse must execute his or her own dominance on a separate Form 8821 to designate a designee.

Corporation.

Generally, Form 8821 can be signed by:

  1. An officer having authority under applicative state law to bind the corporation,

  2. Whatever person designated past the board of directors or other governing trunk,

  3. Any officer or employee on written request by whatever principal officeholder and attested to by the secretarial assistant or other officer, and

  4. Any other person authorized to admission information under section 6103(due east)(1)(D), except for a person described in section 6103(due east)(i)(D)(iii) (bona fide shareholders of record owning ane% or more of the outstanding stock of the corporation).

Partnership.

Generally, Course 8821 can exist signed by whatever person who was a member of the partnership during whatever role of the revenue enhancement menstruum covered by Form 8821. If the Grade 8821 covers more than one tax year or tax menstruum, the person must take been a member of the partnership for all or office of each revenue enhancement yr or period covered by Grade 8821.

Employee plan.

If the plan is listed as the taxpayer on line one, a duly authorized individual having authority to bind the taxpayer must sign and that individual's exact championship must be entered.

Trust.

A trustee having the authority to bind the trust must sign with the title of trustee entered. If the trust hasn't previously submitted a completed Class 56, Notice Concerning Fiduciary Relationship, identifying the current trustee, the trust must submit a Form 56 to place the current trustee.

Estate.

An executor having the authority to bind the estate must sign. A Form 56 should exist filed to identify the executor. If there is more than one executor, only i co-executor having the authority to demark the estate is required to sign. See 26 CFR 601.503(d).

All others.

See department 6103(e) if the taxpayer has died, is insolvent, is a dissolved corporation, or if a trustee, guardian, executor, receiver, or ambassador is acting for the taxpayer. The IRS generally requires documentation of your status and your dominance to act in these situations.

Privacy Act and Paperwork Reduction Deed Notice

We ask for the information on this form to behave out the Internal Revenue laws of the United States. Form 8821 authorizes the IRS to disclose your confidential tax data to the person you designate. This form is provided for your convenience and its utilize is voluntary. The information is used past the IRS to make up one's mind what confidential taxation information your designee can audit and/or receive. Department 6103(c) and its regulations require you lot to provide this data if you want to designate one or more designees to inspect and/or receive your confidential revenue enhancement information. Under section 6109, you must disclose your identification number. If you don't provide all the information requested on this form, we may not be able to honor the potency. Providing false or fraudulent information may subject you lot to penalties.

We may disembalm this information to the Section of Justice for ceremonious or criminal litigation, and to cities, states, the District of Columbia, and U.Due south. commonwealths and possessions for utilize in administering their revenue enhancement laws. Nosotros may likewise disembalm this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.

You aren't required to provide the information requested on a grade that is subject field to the Paperwork Reduction Human action unless the course displays a valid OMB control number. Books or records relating to a form or its instructions must be retained every bit long equally their contents may become textile in the administration of whatsoever Internal Revenue law.

The fourth dimension needed to complete and submit a Revenue enhancement Data Authorization will vary depending on individual circumstances. The estimated boilerplate fourth dimension is: Recordkeeping , 6 min.; Learning about the law or authorisation , 12 min.; Preparing and sending the class to the IRS , 44 min.

If you have comments concerning the accurateness of these time estimates or suggestions for making Form 8821 simpler, we would be happy to hear from yous. Yous tin can send your comments from IRS.gov/FormComments. Or you can send your comments to the Internal Revenue Service, Revenue enhancement Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don't send Class 8821 to this office. Instead, see How To File , before.