Instructions for Form 8821

Instructions for Form 8821

Department of the Treasury

Internal Revenue Service

(Rev. September 2021)

Tax Information Authorization

For faster processing of certain authorizations,

TIP use the all-digital Tax Pro Account at IRS.gov/

TaxProAccount. Most requests record

immediately to the Centralized Authorization File (CAF).

Section references are to the Internal Revenue Code

unless otherwise noted.

You may file your own tax information authorization

without using Form 8821, but it must include all the

information that is requested on Form 8821.

General Instructions

Future Developments

For the latest information about developments related to

Form 8821 and its instructions, such as legislation

enacted after they were published, go to IRS.gov/

Form8821.

What’s New

Taxpayer notification. Section 6103(c) limits disclosure

and use of return information provided pursuant to your

consent and holds the recipient subject to penalties,

brought by private right of action, for any unauthorized

access, other use, or redisclosure without your express

permission or request.

Designated recipient notification. Section 6103(c)

limits disclosure and use of return information received

pursuant to the taxpayer's consent and holds the recipient

subject to penalties for any unauthorized access, other

use, or redisclosure without the taxpayer's express

permission or request.

Purpose of Form

and/or receive your confidential information verbally or in

writing for the type of tax and the years or periods you list

on Form 8821. Form 8821 is also used to delete or revoke

prior tax information authorizations. See the instructions

for line 5, later.

Form 8821 authorizes any individual, corporation, firm,

organization, or partnership you designate to inspect

Form 8821 doesn’t authorize your designee to speak

on your behalf; to execute a request to allow disclosure of

return or return information to another third party; to

advocate your position regarding federal tax laws; to

execute waivers, consents, closing agreements; or

represent you in any other manner before the IRS. Use

Form 2848, Power of Attorney and Declaration of

Representative, to authorize an individual to represent

you before the IRS. The designee may not substitute

another party as your authorized designee.

Authorizations listed on prior Forms 8821 are

automatically revoked unless you attach copies of your

prior Forms 8821 to your new submissions.

A designee is never allowed to endorse or

negotiate a taxpayer's refund check or receive a

CAUTION taxpayer's refund via direct deposit.

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Need a copy of tax return information? Go to IRS.gov/

Transcripts and click on either “Get Transcript Online” or

“Get Transcript by Mail” to order a copy of your transcript.

IRS transcripts of your tax return are often used instead of

a copy of the actual tax return to validate income and tax

filing status for mortgage applications, for student and

Where To File Chart

IF you live in...

THEN use this address...

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, South

Carolina, Tennessee, Vermont, Virginia, or West Virginia

Internal Revenue Service

5333 Getwell Road, Stop 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,

South 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 Revenue Service

International CAF Team

2970 Market Street

MS 4-H14.123

Philadelphia, PA 19104

* These numbers may change without notice. For updates, go to IRS.gov/Form8821 and search under “Recent Developments.”

Sep 02, 2021

Cat. No. 66794Z

855-772-3156

304-707-9785

(Outside the United

States)

security number (SSN), individual taxpayer identification

number (ITIN), and/or employer identification number

(EIN).

small business loan applications, and during tax

preparation.

You may also request transcript information by mail by

completing Form 4506-T, Request for Transcript of Tax

Return, or Form 4506T-EZ, Short Form Request for

Individual Tax Return Transcript. Alternatively, you may

call 800-908-9946 to order a transcript over the phone.

Electronic Signatures

Forms 8821 with an electronic signature image or

digitized image of a handwritten signature may only be

submitted to the IRS online at IRS.gov/Submit8821.

If you want a photocopy of an original tax return, use

Form 4506, Request for Copy of Tax Return. There is a

fee for each return ordered, which must be paid with your

request.

Electronic signatures appear in many forms.

Acceptable electronic signature methods include:

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

• A scanned or digitized image 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

display screen with a stylus device; or

• A signature created using third-party software.

When a properly executed Form 8821 is on file with the

IRS, your designee can also get online tax information

through IRS.gov/eServices.

Form 56. Use Form 56, Notice Concerning 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

represent or perform certain acts on behalf of the person

or entity by filing a power of attorney that names the

eligible individual(s) as representative(s) for the person or

entity. Because the fiduciary stands in the position of the

person or entity, the fiduciary must sign the power of

attorney on behalf of the person or entity.

Note. 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’s identity. A remote

transaction for an electronic signature occurs when the

taxpayer is electronically signing the form 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. Inspect a valid government-issued photo

identification (ID) and compare the photo to the taxpayer

via a self-taken picture of the taxpayer or video

conferencing. Examples of a government-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 date

of birth of the taxpayer; and

3. Verify the taxpayer’s name, address, and SSN or

ITIN through secondary documentation, such as a federal

or state tax return, IRS notice or letter, social security

card, or credit card or utility statement. For example, if a

taxpayer changed their address in 2020, a 2019 tax return

can be used to verify the taxpayer’s name and taxpayer

identification number, and a recent utility statement to

verify the taxpayer’s address.

When To File

If you are submitting Form 8821 to authorize disclosure of

your confidential tax information for a purpose other than

addressing or resolving a tax 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 form. This 120-day

requirement doesn’t apply to a Form 8821 submitted to

authorize disclosure for the purpose of assistance with a

tax matter with the IRS.

How To File

If you check the box on line 4, mail or fax Form 8821 to the

IRS office handling the specific matter.

If you did not check the box on line 4, you can choose

how to submit your Form 8821 from the options below.

If you use an electronic signature (see Electronic

Signatures below), you must submit your Form

CAUTION 8821 online.

To authenticate a business entity taxpayer’s identity for

remote transactions, the third party must:

1. Confirm through documentation that the individual

who is signing the form has authority 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

example, corporate officer, partner, guardian, tax matters

partner, executor, receiver, administrator, trustee) and

compare the photo to the authorized individual via a

self-taken picture of the authorized individual or video

conferencing. Examples of a government-issued photo ID

include a driver’s license, employer ID, school ID, state ID,

military ID, national ID, voter ID, visa, or passport.

3. Record the name, EIN, and address of the business

entity taxpayer.

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

Submit8821.

Note. You will need to have a Secure Access account to

submit your Form 8821 online. For more information on

Secure Access, go to IRS.gov/SecureAccess.

• Fax. Fax your Form 8821 to the IRS fax number in the

Where To File Chart.

• Mail. 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

identify the taxpayer's return and return information. It is

important that you furnish your correct name, social

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Instructions for Form 8821 (Rev. 09-2021)

Line 2. Designee

4. Verify the business entity taxpayer’s name, EIN,

and address through secondary documentation, such as a

tax information reporting form (for example, W-2, 1099,

etc.), IRS notice or letter, or utility statement.

Enter your designee’s full name and mailing address. Use

the identical full name on all submissions and

correspondence. Enter the nine-digit CAF number for

each designee. If a designee(s) has a CAF number for

any previously filed Form 8821 or power of attorney (Form

2848), use that number. If a CAF number has not been

assigned, enter “NONE,” and the IRS will issue one

directly to your designee. The IRS doesn't assign CAF

numbers for employee plan status determination or

exempt organization application requests.

If Form 8821 is electronically signed in a remote

transaction, the third party must authenticate the signing

individual’s identity and, in the case of an entity taxpayer,

must authenticate the relationship between the taxpayer

and the individual signing on behalf of the taxpayer,

unless the third party has personal knowledge allowing

the third party to authenticate this information (for

example, through a previous business relationship; a

personal relationship, such as an immediate family

member; or a similar relationship, such as between an

employer and an employee).

If you want to name more than two designees, check

the box on line 2 and attach a list of designees to Form

8821. Provide the address 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, you must check the box provided under the

designee’s name and address. You may not designate

more than two designees on Form 8821 to receive copies

of notices and communications sent to you by the IRS for

the same matter(s). Do not check the box if you do not

want copies of notices and communications sent to your

designee(s).

Designee Address Change

If your designee's address changes, a new Form 8821

isn’t required. The designee can provide the IRS with the

new information by sending written notification of the new

address to the location where the Form 8821 was filed.

Your designee(s) must sign and date the written notice of

address change.

Specific Instructions

Note. Designee(s) will not receive forms, publications,

and other related materials with the correspondence.

Line 1. Taxpayer Information

Address information provided on Form 8821 will not

change your last known address with the IRS. To change

your last known address, use Form 8822 for your home

address and Form 8822-B to change your business

address.

Check 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

Individual. Enter your name, TIN, and your street

address in the space provided. Don’t enter your

designee's name or address information in the Taxpayer

information box. If a return is a joint return, the designee(s)

identified will only be authorized for you. Your spouse, or

former spouse, must submit a separate Form 8821 to

designate a designee(s).

Columns (a)–(c). Enter the type of tax information, the

tax form number, the years or periods, and the specific

matter. For example, you may list “Income, 1040” for

calendar year “2018” and “Excise, 720” for “2018” (this

covers all quarters in 2018).

For multiple years or a series of inclusive periods,

including quarterly periods, you may enter, for example,

“2017 thru 2019” or “2nd 2017–3rd 2018.” For fiscal years,

enter the ending year and month, using the “YYYYMM”

format.

Don’t use a general reference such as “All years,” “All

periods,” or “All taxes.” Any tax information authorization

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 date you sign

the tax information authorization. You may also list future

tax years or periods. However, the IRS will not record

on the CAF system future tax years or periods listed

that exceed 3 years from December 31 of the year

that the IRS receives the tax information

authorization.

You must enter the description of the matter, the tax

form number, and the future year(s) or period(s). If the

matter relates to estate tax, enter the decedent's date of

death instead of the year or period. If the matter relates to

an employee plan, include the plan number in the

description of the matter.

If you designate someone only with respect to a penalty

and interest due on that penalty, enter “civil penalty” in

Corporation, partnership, or association. Enter the

name, EIN, and business address.

Employee plan or exempt organization. Enter the

name, address, and EIN or SSN of the plan sponsor/plan

name, exempt organization, or bond issuer. Enter the

three-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 estate. If the

estate doesn't have a separate taxpayer identification

number, enter the decedent's SSN or ITIN.

Tax-advantaged bonds. Enter the bond issuer's name

and address. For others (for example, 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.

Instructions for Form 8821 (Rev. 09-2021)

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from the IRS or use an Intermediate Service Provider to

indirectly obtain your tax information from the IRS.

column (a), and if applicable, enter the tax year(s) for the

penalty in column (c). Enter “N/A” (not applicable) in

column (b). You don’t have to enter the specific penalty in

column (d).

If the taxpayer is subject to penalties related to an

individual retirement account (IRA), enter “IRA civil

penalty” in column (a) and leave blank columns (b) and

(d).

Line 4. Specific Use Not Recorded on CAF

Generally, the IRS records tax information authorizations

on the CAF system. 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 will not record on the CAF. Examples of

specific uses not recorded include but are not limited to

the following.

1. Requests to disclose information to loan companies

or educational institutions.

2. Requests to disclose information to federal or state

agency investigators for background checks.

3. Requests for information regarding the following

forms:

a. Form SS-4, Application for Employer Identification

Number;

b. Form W-2 Series;

c. Form W-4, Employee’s Withholding Certificate;

d. Form W-7, Application for IRS Individual Taxpayer

Identification Number;

e. Form 843, Claim for Refund and Request for

Abatement;

f. Form 966, Corporate Dissolution or Liquidation;

g. Form 1096, Annual Summary and Transmittal of

U.S. Information Returns;

h. Form 1098, Mortgage Interest Statement;

i. Form 1099 Series;

j. Form 1128, Application To Adopt, Change, or

Retain a Tax Year;

k. Form 2553, Election by a Small Business

Corporation; or

l. Form 4361, Application for Exemption From

Self-Employment Tax for Use by Ministers, Members of

Religious Orders, and Christian Science Practitioners.

Note. If Form W-2 is listed on line 3, then the designee(s)

is entitled to inspect or receive taxpayer notices regarding

any civil penalties and payments related to that Form W-2.

A Form 8821 that lists a specific tax 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(s) is

entitled to inspect or receive taxpayer notices regarding

the failure-to-pay penalty. (The designee, however, will

only automatically be sent copies of new notices if the box

is checked on line 2.) Specific reference to those penalties

and payments isn’t required. However, any civil penalty or

healthcare-related payment that isn’t return-related, such

as the section 4980H employer shared responsibility

payment, the annual fee for branded prescription drug

sales under section 9008 of the Affordable Care Act

(ACA), or the health insurance provider fee under section

9010 of the ACA, isn’t covered by the Form 8821 unless

column (a) references “civil penalties” or the name of a

specific penalty or payment.

Column (d). Enter any specific information you want the

IRS to provide. Examples of column (d) information

include lien information, balance due amount, a specific

tax schedule, section 4980H employer shared

responsibility payment information, or a tax liability.

Enter “not applicable” in column (d) if you are not

limiting your designee's authority to inspect and/or receive

all confidential tax information described in columns (a),

(b), and (c).

For requests regarding Form 8802, Application for

United States Residency Certification, enter “Form 8802”

in column (d) and check the specific use box on line 4.

Also enter the designee's information the same as

instructed on Form 8802.

If you check the box on line 4, your designee should

mail or fax Form 8821 to the IRS office handling the

matter. Otherwise, your designee should bring a copy of

Form 8821 to each appointment to inspect or receive

information. A specific-use tax information authorization

will not revoke any prior tax information authorizations.

Authority to access electronic IRS records via Intermediate Service Providers. Your designee is not

authorized to use an Intermediate Service Provider to

retrieve your confidential tax information indirectly from

the IRS unless you check the box on line 3. If you don't

authorize the use of an Intermediate Service Provider,

your designee can obtain your tax information directly

from the IRS by using the IRS e-Services Transcript

Delivery System. Intermediate Service Providers are

privately owned companies that offer subscriptions to their

software and/or services that your authorized designee

can use to retrieve, store, and display your tax return data

(personal or business) instead of obtaining your tax

information directly from the IRS through the IRS

e-Services Transcript Delivery System. Intermediate

Service Providers are independent of, and not affiliated in

any way with, the IRS. The IRS has no involvement in your

designee's choice to obtain your tax information directly

Line 5. Retention/Revocation of Prior Tax

Information Authorizations

If the line 4 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

authorization submission to be revoked, you must attach a

copy of the tax information 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

authorization, write “REVOKE” across the top of the

authorization you want to revoke. Provide a current

taxpayer signature and date under the original signature.

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Instructions for Form 8821 (Rev. 09-2021)

trustee, the trust must submit a Form 56 to identify the

current trustee.

If you don’t have a copy of the tax information

authorization you want to revoke, and it isn’t a specific-use

authorization, send a notification to the IRS using the

corresponding address in the Where To File Chart. In the

notification:

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

2. List the name and address of each designee whose

authority is being revoked,

3. List the tax matters and tax periods, and

4. Sign and date the notification.

Estate. An executor having the authority to bind the

estate must sign. A Form 56 should be filed to identify the

executor. If there is more than one executor, only one

co-executor having the authority to bind the estate is

required to sign. See 26 CFR 601.503(d).

All others. See section 6103(e) if the taxpayer has died,

is insolvent, is a dissolved corporation, or if a trustee,

guardian, executor, receiver, or administrator is acting for

the taxpayer. The IRS generally requires documentation

of your status and your authority to act in these situations.

If you are completely revoking a designee’s authority,

state “revoke all years/periods” instead of listing the

specific tax matters, years, or periods.

To revoke a specific-use tax information authorization,

send the tax information authorization or notification of

revocation to the IRS office handling your case, using the

instructions above.

Privacy Act and Paperwork Reduction Act

Notice

We ask for the information on this form to carry out the

Internal Revenue laws of the United States. Form 8821

authorizes the IRS to disclose your confidential tax

information to the person you designate. This form is

provided for your convenience and its use is voluntary.

The information is used by the IRS to determine what

confidential tax information your designee can inspect

and/or receive. Section 6103(c) and its regulations require

you to provide this information if you want to designate

one or more designees to inspect and/or receive your

confidential tax 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 authorization. Providing false or

fraudulent information may subject you to penalties.

Line 6. Signature of Taxpayer

You must handwrite your signature on Form 8821

if you file it by mail or by fax. Digital, electronic, or

CAUTION typed-font signatures are not valid signatures for

Forms 8821 filed by mail or by fax. If you use an electronic

signature (see Electronic Signatures, earlier), you must

submit your Form 8821 online (see How To File).

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Individual. You must sign and date the authorization. If a

joint return has been filed, your spouse must execute his

or her own authorization on a separate Form 8821 to

designate a designee.

We may disclose this information to the Department of

Justice for civil or criminal litigation, and to cities, states,

the District of Columbia, and U.S. commonwealths and

possessions for use in administering their tax laws. We

may also disclose 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.

Corporation. Generally, Form 8821 can be signed by:

1. An officer having authority under applicable state

law to bind the corporation,

2. Any person designated by the board of directors or

other governing body,

3. Any officer or employee on written request by any

principal officer and attested to by the secretary or other

officer, and

4. Any other person authorized to access information

under section 6103(e)(1)(D), except for a person

described in section 6103(e)(1)(D)(iii) (bona fide

shareholders of record owning 1% or more of the

outstanding stock of the corporation).

You aren’t required to provide the information

requested on a form that is subject to the Paperwork

Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its

instructions must be retained as long as their contents

may become material in the administration of any Internal

Revenue law.

Partnership. Generally, Form 8821 can be signed by any

person who was a member of the partnership during any

part of the tax period covered by Form 8821. If the Form

8821 covers more than one tax year or tax period, the

person must have been a member of the partnership for

all or part of each tax year or period covered by Form

8821.

The time needed to complete and submit a Tax

Information Authorization will vary depending on individual

circumstances. The estimated average time is:

Recordkeeping, 6 min.; Learning about the law or

authorization, 12 min.; Preparing and sending the

form to the IRS, 44 min.

Employee plan. If the plan is listed as the taxpayer on

line 1, a duly authorized individual having authority to bind

the taxpayer must sign and that individual’s exact title

must be entered.

If you have comments concerning the accuracy of

these time estimates or suggestions for making Form

8821 simpler, we would be happy to hear from you. You

can send your comments from IRS.gov/FormComments.

Or you can send your comments to the Internal Revenue

Service, Tax Forms and Publications, 1111 Constitution

Ave. NW, IR-6526, Washington, DC 20224. Don’t send

Form 8821 to this office. Instead, see How To File, earlier.

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 Form 56, Notice

Concerning Fiduciary Relationship, identifying the current

Instructions for Form 8821 (Rev. 09-2021)

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