Form 8821 is used to authorize an individual, corporation, firm, organization, or partnership to receive and/or inspect your confidential tax information. This authorization applies only to the specific types of tax, tax forms, and tax periods listed on the form. It does not grant the designee the authority to represent you before the IRS or to make decisions on your behalf.
Who can be authorized using Form 8821?
You may designate any person or entity, including a tax professional, financial institution, or legal representative, to access your tax information. However, the designee cannot substitute another party, endorse or negotiate your refund check, or receive your refund via direct deposit.
What does Form 8821 allow and not allow?
Form 8821 allows the authorized party to:
- Receive copies of IRS notices and communications
- Inspect tax records verbally or in writing
Form 8821 does not allow the designee to:
- Represent you before the IRS
- Advocate your position
- Execute waivers, consents, or closing agreements
- Request disclosure of your tax information to another third party
To authorize someone to represent you before the IRS, use Form 2848 instead.
How can Form 8821 be submitted?
Form 8821 can be submitted in several ways:
- Online via the https://www.irs.gov/tax-professionals/submit-forms-2848-and-8821-online
- By fax or mail to the IRS, depending on your location (see instructions for mailing addresses)
- Secure upload through IRS systems for faster processing
If you submit a new Form 8821 without attaching prior authorizations, the IRS will automatically revoke any previous authorizations for the same tax matters and periods.
What if I want to revoke or retain a prior authorization?
To revoke a prior authorization without submitting a new one, follow the instructions for line 5 on the form. If you want to retain a previous authorization, you must check the appropriate box and attach a copy of the prior Form 8821.
Program Entry
To locate the form within the program, access your return and go to:
- Federal
- Miscellaneous Forms
- Other Miscellaneous Forms
- Tax Information Authorization