If you want another person or organization to access your tax information, you can use IRS Form 8821, Tax Information Authorization. This form allows a trusted individual or business to receive and review certain confidential tax records on your behalf.
Form 8821 is often used when working with a tax professional, financial institution, attorney, or another trusted representative who needs access to your tax information. However, it's important to understand that this form only grants access to information. It does not give the authorized person the power to act for you.
What Does Form 8821 Do?
Form 8821 authorizes an individual, corporation, firm, organization, or partnership to receive and inspect specific tax information from the IRS.
The authorization applies only to the:
- Type of tax
- Tax form
- Tax year or period
that you list on the form.
For example, you can authorize someone to review your individual income tax information for specific tax years without giving them access to other tax matters.
Who Can You Authorize?
You may authorize almost any person or entity, including:
- Tax professionals
- Financial institutions
- Attorneys
- Family members
- Business organizations
The person or organization you authorize is known as the designee.
Keep in mind that the designee cannot:
- Appoint someone else in their place
- Cash or negotiate your refund check
- Receive your tax refund through direct deposit
What Is the Designee Allowed to Do?
A designee authorized through Form 8821 may:
- Receive copies of IRS notices and correspondence
- Review and inspect your tax records
- Discuss the authorized tax information with the IRS
This can be helpful when someone needs access to your records but does not need authority to act on your behalf.
What Is the Designee Not Allowed to Do?
Form 8821 does not give the designee representation rights before the IRS.
They cannot:
- Represent you in IRS matters
- Advocate your position to the IRS
- Sign agreements, waivers, or consents for you
- Execute closing agreements
- Request disclosure of your tax information to another third party
If you need someone to represent you before the IRS, you must use Form 2848, Power of Attorney and Declaration of Representative, instead of Form 8821.
How Do You Submit Form 8821?
You can submit Form 8821 to the IRS using one of the following methods:
- Online through the IRS submission portal
- By fax
- By mail to the appropriate IRS processing center
- Through approved secure IRS upload methods when available
Refer to the IRS instructions for the most current mailing addresses and submission options.
What Happens to Previous Authorizations?
In most cases, filing a new Form 8821 for the same tax matters and tax periods automatically revokes any earlier authorizations.
If you want to keep a previous authorization active, you must:
- Check the appropriate retention box on Form 8821.
- Attach a copy of the prior authorization.
If you only want to revoke an existing authorization without filing a new one, follow the revocation instructions provided on the form.
How Do I Enter Form 8821 in the Program?
To access Tax Information Authorization in the program:
- Go to Federal
- Select Miscellaneous Forms
- Choose Other Miscellaneous Forms
- Select Tax Information Authorization
Additional Resources
- IRS Form 8821, Tax Information Authorization
- Instructions for Form 8821
- Form 2848, Power of Attorney and Declaration of Representative
Key Takeaway
Form 8821 is a simple way to let someone review or receive your tax information without giving them authority to represent you before the IRS. If you only need information-sharing access, Form 8821 is usually the right choice. If you need someone to act on your behalf in IRS matters, use Form 2848 instead.