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                                                                                                      Department of the Treasury
                                                                                                      Internal Revenue Service
Instructions for Form 8821

(Rev. September 2021)
Tax Information Authorization

    For faster processing of certain authorizations,            and/or receive your confidential information verbally or in 
TIP use the all-digital Tax Pro Account at IRS.gov/             writing for the type of tax and the years or periods you list 
    TaxProAccount. Most requests record                         on Form 8821. Form 8821 is also used to delete or revoke 
immediately to the Centralized Authorization File (CAF).        prior tax information authorizations. See the instructions 
                                                                for line 5, later.
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 
General Instructions
                                                                information that is requested on Form 8821.

Future Developments                                                           Form 8821 doesn’t authorize your designee to speak 
For the latest information about developments related to        on your behalf; to execute a request to allow disclosure of 
Form 8821 and its instructions, such as legislation             return or return information to another third party; to 
enacted after they were published, go to IRS.gov/               advocate your position regarding federal tax laws; to 
Form8821.                                                       execute waivers, consents, closing agreements; or 
                                                                represent you in any other manner before the IRS. Use 
What’s New                                                      Form 2848, Power of Attorney and Declaration of 
Taxpayer notification.  Section 6103(c) limits disclosure       Representative, to authorize an individual to represent 
and use of return information provided pursuant to your         you before the IRS. The designee may not substitute 
consent and holds the recipient subject to penalties,           another party as your authorized designee.
brought by private right of action, for any unauthorized 
access, other use, or redisclosure without your express                       Authorizations listed on prior Forms 8821 are 
permission or request.                                          automatically revoked unless you attach copies of your 
                                                                prior Forms 8821 to your new submissions.
Designated recipient notification.   Section 6103(c) 
limits disclosure and use of return information received                        A designee is never allowed to endorse or 
pursuant to the taxpayer's consent and holds the recipient                    ! negotiate a taxpayer's refund check or receive a 
subject to penalties for any unauthorized access, other         CAUTION         taxpayer's refund via direct deposit.
use, or redisclosure without the taxpayer's express 
                                                                Need a copy of tax return information?                Go to IRS.gov/
permission or request.
                                                                Transcripts and click on either “Get Transcript Online” or 
Purpose of Form                                                 “Get Transcript by Mail” to order a copy of your transcript. 
                                                                IRS transcripts of your tax return are often used instead of 
Form 8821 authorizes any individual, corporation, firm, 
                                                                a copy of the actual tax return to validate income and tax 
organization, or partnership you designate to inspect 
                                                                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, 
                                                                Internal Revenue Service 
Louisiana, Maine, Maryland, Massachusetts, Michigan, 
                                                                5333 Getwell Road, Stop 8423                          855-214-7519
Mississippi, New Hampshire, New Jersey, New York, 
                                                                               Memphis, TN 38118
North Carolina, Ohio, Pennsylvania, Rhode Island, South 
Carolina, Tennessee, Vermont, Virginia, or West Virginia 
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, 
Kansas, Minnesota, Missouri, Montana, Nebraska,                 Internal Revenue Service 
Nevada, New Mexico, North Dakota, Oklahoma, Oregon,             1973 Rulon White Blvd., MS 6737                       855-214-7522
South Dakota, Texas, Utah, Washington, Wisconsin, or                            Ogden, UT 84201
Wyoming
All APO and FPO addresses, American Samoa,                      Internal Revenue Service                              855-772-3156
Commonwealth of the Northern Mariana Islands, Guam,                           International CAF Team                   
U.S. Virgin Islands, Puerto Rico, a foreign country, or                         2970 Market Street                    304-707-9785 
otherwise outside the United States.                                            MS 4-H14.123                          (Outside the United 
                                                                               Philadelphia, PA 19104                 States)
* These numbers may change without notice. For updates, go to IRS.gov/Form8821 and search under “Recent Developments.”

Sep 02, 2021                                                  Cat. No. 66794Z

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small business loan applications, and during tax security number (SSN), individual taxpayer identification
preparation. number (ITIN), and/or employer identification number
(EIN).
You may also request transcript information by mail by
completing Form 4506-T, Request for Transcript of Tax Electronic Signatures
Return, or Form 4506T-EZ, Short Form Request for
Forms 8821 with an electronic signature image or
Individual Tax Return Transcript. Alternatively, you may
digitized image of a handwritten signature may only be
call 800-908-9946 to order a transcript over the phone.
submitted to the IRS online at IRS.gov/Submit8821.
If you want a photocopy of an original tax return, use Electronic signatures appear in many forms.
Form 4506, Request for Copy of Tax Return. There is a Acceptable electronic signature methods include:
fee for each return ordered, which must be paid with your • A typed name that is typed into the signature block;
request. • A scanned or digitized image of a handwritten signature
When a properly executed Form 8821 is on file with the that is attached to an electronic record;
IRS, your designee can also get online tax information • A handwritten signature input onto an electronic
through IRS.gov/eServices. signature pad;
• A handwritten signature, mark, or command input on a
Form 56. Use Form 56, Notice Concerning Fiduciary display screen with a stylus device; or
Relationship, to notify the IRS of the existence of a • A signature created using third-party software.
fiduciary relationship. A fiduciary (trustee, executor,
administrator, receiver, or guardian) stands in the position Note. If the taxpayer electronically signs Form 8821 in a
of a taxpayer and acts as the taxpayer, not as a remote transaction, a third party submitting Form 8821 to
representative. A fiduciary may authorize an individual to the IRS on behalf of the taxpayer must attest that he or
represent or perform certain acts on behalf of the person she has authenticated the taxpayer’s identity. A remote
or entity by filing a power of attorney that names the transaction for an electronic signature occurs when the
eligible individual(s) as representative(s) for the person or taxpayer is electronically signing the form and the third
entity. Because the fiduciary stands in the position of the party submitter isn’t physically present with the taxpayer.
person or entity, the fiduciary must sign the power of
attorney on behalf of the person or entity. To authenticate an individual taxpayer’s identity for
remote transactions, the third party must:
When To File 1. Inspect a valid government-issued photo
If you are submitting Form 8821 to authorize disclosure of identification (ID) and compare the photo to the taxpayer
your confidential tax information for a purpose other than via a self-taken picture of the taxpayer or video
addressing or resolving a tax matter with the IRS (for conferencing. Examples of a government-issued photo ID
example, for income verification required by a lender), the include a driver’s license, employer ID, school ID, state ID,
IRS must receive the Form 8821 within 120 days of the military ID, national ID, voter ID, visa, or passport;
taxpayer’s signature date on the form. This 120-day 2. Record the name, SSN or ITIN, address, and date
requirement doesn’t apply to a Form 8821 submitted to of birth of the taxpayer; and
authorize disclosure for the purpose of assistance with a 3. Verify the taxpayer’s name, address, and SSN or
tax matter with the IRS. ITIN through secondary documentation, such as a federal
or state tax return, IRS notice or letter, social security
How To File
card, or credit card or utility statement. For example, if a
If you check the box on line 4, mail or fax Form 8821 to the taxpayer changed their address in 2020, a 2019 tax return
IRS office handling the specific matter. can be used to verify the taxpayer’s name and taxpayer
If you did not check the box on line 4, you can choose identification number, and a recent utility statement to
how to submit your Form 8821 from the options below. verify the taxpayer’s address.
If you use an electronic signature (see Electronic To authenticate a business entity taxpayer’s identity for
! Signatures below), you must submit your Form remote transactions, the third party must:
CAUTION 8821 online.
1. Confirm through documentation that the individual
who is signing the form has authority to sign on behalf of
• Online. Submit your Form 8821 securely at IRS.gov/
the taxpayer. See Line 6. Signature of Taxpayer, later, to
Submit8821.
determine who has this authority.
Note. You will need to have a Secure Access account to
submit your Form 8821 online. For more information on 2. Inspect a valid government-issued photo ID of the
Secure Access, go to IRS.gov/SecureAccess. individual authorized to sign on behalf of the taxpayer (for
• Fax. Fax your Form 8821 to the IRS fax number in the example, corporate officer, partner, guardian, tax matters
Where To File Chart. partner, executor, receiver, administrator, trustee) and
• Mail. Mail your Form 8821 directly to the IRS address in compare the photo to the authorized individual via a
the Where To File Chart. self-taken picture of the authorized individual or video
conferencing. Examples of a government-issued photo ID
Taxpayer Identification Number (TIN) include a driver’s license, employer ID, school ID, state ID,
A TIN is used to confirm the identity of a taxpayer and military ID, national ID, voter ID, visa, or passport.
identify the taxpayer's return and return information. It is 3. Record the name, EIN, and address of the business
important that you furnish your correct name, social entity taxpayer.

-2- Instructions for Form 8821 (Rev. 09-2021)

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4. Verify the business entity taxpayer’s name, EIN, Line 2. Designee
and address through secondary documentation, such as a Enter your designee’s full name and mailing address. Use
tax information reporting form (for example, W-2, 1099, the identical full name on all submissions and
etc.), IRS notice or letter, or utility statement. correspondence. Enter the nine-digit CAF number for
If Form 8821 is electronically signed in a remote each designee. If a designee(s) has a CAF number for
transaction, the third party must authenticate the signing any previously filed Form 8821 or power of attorney (Form
individual’s identity and, in the case of an entity taxpayer, 2848), use that number. If a CAF number has not been
must authenticate the relationship between the taxpayer assigned, enter “NONE,” and the IRS will issue one
and the individual signing on behalf of the taxpayer, directly to your designee. The IRS doesn't assign CAF
unless the third party has personal knowledge allowing numbers for employee plan status determination or
the third party to authenticate this information (for exempt organization application requests.
example, through a previous business relationship; a If you want to name more than two designees, check
personal relationship, such as an immediate family the box on line 2 and attach a list of designees to Form
member; or a similar relationship, such as between an 8821. Provide the address and requested numbers for
employer and an employee). each designee named.
Designee Address Change If you want to authorize your designee to receive
copies of all notices and communications sent to you by
If your designee's address changes, a new Form 8821 the IRS, you must check the box provided under the
isn’t required. The designee can provide the IRS with the designee’s name and address. You may not designate
new information by sending written notification of the new more than two designees on Form 8821 to receive copies
address to the location where the Form 8821 was filed. of notices and communications sent to you by the IRS for
Your designee(s) must sign and date the written notice of the same matter(s). Do not check the box if you do not
address change. want copies of notices and communications sent to your
Specific Instructions designee(s).

Note. Designee(s) will not receive forms, publications,
Line 1. Taxpayer Information
and other related materials with the correspondence.
Address information provided on Form 8821 will not
change your last known address with the IRS. To change Check the appropriate box to indicate if the designee's
your last known address, use Form 8822 for your home address, telephone number, or fax number is new since
address and Form 8822-B to change your business the IRS issued the CAF number.
address.
Line 3. Tax Information
Individual. Enter your name, TIN, and your street
Columns (a)–(c). Enter the type of tax information, the
address in the space provided. Don’t enter your
tax form number, the years or periods, and the specific
designee's name or address information in the Taxpayer
matter. For example, you may list “Income, 1040” for
information box. If a return is a joint return, the designee(s)
calendar year “2018” and “Excise, 720” for “2018” (this
identified will only be authorized for you. Your spouse, or
covers all quarters in 2018).
former spouse, must submit a separate Form 8821 to
designate a designee(s). For multiple years or a series of inclusive periods,
including quarterly periods, you may enter, for example,
Corporation, partnership, or association. Enter the “2017 thru 2019” or “2nd 2017–3rd 2018.” For fiscal years,
name, EIN, and business address. enter the ending year and month, using the “YYYYMM”
Employee plan or exempt organization. Enter the format.
name, address, and EIN or SSN of the plan sponsor/plan Don’t use a general reference such as “All years,” “All
name, exempt organization, or bond issuer. Enter the periods,” or “All taxes.” Any tax information authorization
three-digit plan number when applicable. If you are the with a general reference will be returned.
plan's trustee and you are authorizing the IRS to disclose
You may list the current year/period and any tax years
the tax information of the plan's trust, see the instructions
or periods that have already ended as of the date you sign
relating to the trust.
the tax information authorization. You may also list future
Trust. Enter the name, title, and address of the trustee, tax years or periods. However, the IRS will not record
and the name and EIN of the trust. on the CAF system future tax years or periods listed
Estate. Enter the name and address of the estate. If the that exceed 3 years from December 31 of the year
estate doesn't have a separate taxpayer identification that the IRS receives the tax information
number, enter the decedent's SSN or ITIN. authorization.
You must enter the description of the matter, the tax
Tax-advantaged bonds. Enter the bond issuer's name form number, and the future year(s) or period(s). If the
and address. For others (for example, a conduit matter relates to estate tax, enter the decedent's date of
borrower), follow the form instructions. For additional death instead of the year or period. If the matter relates to
instructions specific to third-party authorization forms an employee plan, include the plan number in the
regarding tax-advantaged bonds, go to IRS.gov/ description of the matter.
Forms2848And8821.
If you designate someone only with respect to a penalty
and interest due on that penalty, enter “civil penalty” in

Instructions for Form 8821 (Rev. 09-2021) -3-

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column (a), and if applicable, enter the tax year(s) for the from the IRS or use an Intermediate Service Provider to
penalty in column (c). Enter “N/A” (not applicable) in indirectly obtain your tax information from the IRS.
column (b). You don’t have to enter the specific penalty in
column (d). Line 4. Specific Use Not Recorded on CAF
If the taxpayer is subject to penalties related to an Generally, the IRS records tax information authorizations
individual retirement account (IRA), enter “IRA civil on the CAF system. However, authorizations relating to
penalty” in column (a) and leave blank columns (b) and certain issues or matters aren’t recorded. Check the box
(d). on line 4 if Form 8821 is being submitted for a specific use
that the IRS will not record on the CAF. Examples of
Note. If Form W-2 is listed on line 3, then the designee(s) specific uses not recorded include but are not limited to
is entitled to inspect or receive taxpayer notices regarding the following.
any civil penalties and payments related to that Form W-2. 1. Requests to disclose information to loan companies
A Form 8821 that lists a specific tax return will also entitle or educational institutions.
the designee to inspect or receive taxpayer notices
2. Requests to disclose information to federal or state
regarding any return-related civil penalties and payments.
agency investigators for background checks.
For example, if Form 1040 is listed, the designee(s) is
entitled to inspect or receive taxpayer notices regarding 3. Requests for information regarding the following
the failure-to-pay penalty. (The designee, however, will forms:
only automatically be sent copies of new notices if the box a. Form SS-4, Application for Employer Identification
is checked on line 2.) Specific reference to those penalties Number;
and payments isn’t required. However, any civil penalty or b. Form W-2 Series;
healthcare-related payment that isn’t return-related, such
as the section 4980H employer shared responsibility c. Form W-4, Employee’s Withholding Certificate;
payment, the annual fee for branded prescription drug d. Form W-7, Application for IRS Individual Taxpayer
sales under section 9008 of the Affordable Care Act Identification Number;
(ACA), or the health insurance provider fee under section e. Form 843, Claim for Refund and Request for
9010 of the ACA, isn’t covered by the Form 8821 unless Abatement;
column (a) references “civil penalties” or the name of a f. Form 966, Corporate Dissolution or Liquidation;
specific penalty or payment.
g. Form 1096, Annual Summary and Transmittal of
Column (d). Enter any specific information you want the U.S. Information Returns;
IRS to provide. Examples of column (d) information
h. Form 1098, Mortgage Interest Statement;
include lien information, balance due amount, a specific
tax schedule, section 4980H employer shared i. Form 1099 Series;
responsibility payment information, or a tax liability. j. Form 1128, Application To Adopt, Change, or
Enter “not applicable” in column (d) if you are not Retain a Tax Year;
limiting your designee's authority to inspect and/or receive k. Form 2553, Election by a Small Business
all confidential tax information described in columns (a), Corporation; or
(b), and (c). l. Form 4361, Application for Exemption From
For requests regarding Form 8802, Application for Self-Employment Tax for Use by Ministers, Members of
United States Residency Certification, enter “Form 8802” Religious Orders, and Christian Science Practitioners.
in column (d) and check the specific use box on line 4.
If you check the box on line 4, your designee should
Also enter the designee's information the same as
mail or fax Form 8821 to the IRS office handling the
instructed on Form 8802.
matter. Otherwise, your designee should bring a copy of
Authority to access electronic IRS records via Inter- Form 8821 to each appointment to inspect or receive
mediate Service Providers. Your designee is not information. A specific-use tax information authorization
authorized to use an Intermediate Service Provider to will not revoke any prior tax information authorizations.
retrieve your confidential tax information indirectly from
the IRS unless you check the box on line 3. If you don't Line 5. Retention/Revocation of Prior Tax
authorize the use of an Intermediate Service Provider, Information Authorizations
your designee can obtain your tax information directly If the line 4 box is checked, skip line 5. If line 4 isn’t
from the IRS by using the IRS e-Services Transcript checked, the IRS will automatically revoke all prior tax
Delivery System. Intermediate Service Providers are information authorizations on file unless you instruct
privately owned companies that offer subscriptions to their otherwise. If you don’t want a prior tax information
software and/or services that your authorized designee authorization submission to be revoked, you must attach a
can use to retrieve, store, and display your tax return data copy of the tax information authorization you want to retain
(personal or business) instead of obtaining your tax and check the line 5 box.
information directly from the IRS through the IRS
e-Services Transcript Delivery System. Intermediate Revocation request. If you want to revoke a prior tax
Service Providers are independent of, and not affiliated in information authorization without submitting a new
any way with, the IRS. The IRS has no involvement in your authorization, write “REVOKE” across the top of the
designee's choice to obtain your tax information directly authorization you want to revoke. Provide a current
taxpayer signature and date under the original signature.

-4- Instructions for Form 8821 (Rev. 09-2021)

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If you don’t have a copy of the tax information trustee, the trust must submit a Form 56 to identify the
authorization you want to revoke, and it isn’t a specific-use current trustee.
authorization, send a notification to the IRS using the
Estate. An executor having the authority to bind the
corresponding address in the Where To File Chart. In the
estate must sign. A Form 56 should be filed to identify the
notification:
executor. If there is more than one executor, only one
1. State that the authority of the designee is revoked, co-executor having the authority to bind the estate is
2. List the name and address of each designee whose required to sign. See 26 CFR 601.503(d).
authority is being revoked, All others. See section 6103(e) if the taxpayer has died,
3. List the tax matters and tax periods, and is insolvent, is a dissolved corporation, or if a trustee,
4. Sign and date the notification. guardian, executor, receiver, or administrator is acting for
the taxpayer. The IRS generally requires documentation
If you are completely revoking a designee’s authority, of your status and your authority to act in these situations.
state “revoke all years/periods” instead of listing the
specific tax matters, years, or periods. Privacy Act and Paperwork Reduction Act
To revoke a specific-use tax information authorization, Notice
send the tax information authorization or notification of We ask for the information on this form to carry out the
revocation to the IRS office handling your case, using the Internal Revenue laws of the United States. Form 8821
instructions above. authorizes the IRS to disclose your confidential tax
information to the person you designate. This form is
Line 6. Signature of Taxpayer provided for your convenience and its use is voluntary.
You must handwrite your signature on Form 8821 The information is used by the IRS to determine what
confidential tax information your designee can inspect
! if you file it by mail or by fax. Digital, electronic, or
CAUTION typed-font signatures are not valid signatures for and/or receive. Section 6103(c) and its regulations require
Forms 8821 filed by mail or by fax. If you use an electronic you to provide this information if you want to designate
signature (see Electronic Signatures, earlier), you must one or more designees to inspect and/or receive your
submit your Form 8821 online (see How To File). confidential tax information. Under section 6109, you must
disclose your identification number. If you don’t provide all
Individual. You must sign and date the authorization. If a the information requested on this form, we may not be
joint return has been filed, your spouse must execute his able to honor the authorization. Providing false or
or her own authorization on a separate Form 8821 to fraudulent information may subject you to penalties.
designate a designee.
We may disclose this information to the Department of
Corporation. Generally, Form 8821 can be signed by: Justice for civil or criminal litigation, and to cities, states,
1. An officer having authority under applicable state the District of Columbia, and U.S. commonwealths and
law to bind the corporation, possessions for use in administering their tax laws. We
2. Any person designated by the board of directors or may also disclose this information to other countries under
other governing body, a tax treaty, to federal and state agencies to enforce
federal nontax criminal laws, or to federal law
3. Any officer or employee on written request by any enforcement and intelligence agencies to combat
principal officer and attested to by the secretary or other terrorism.
officer, and
4. Any other person authorized to access information You aren’t required to provide the information
under section 6103(e)(1)(D), except for a person requested on a form that is subject to the Paperwork
described in section 6103(e)(1)(D)(iii) (bona fide Reduction Act unless the form displays a valid OMB
shareholders of record owning 1% or more of the control number. Books or records relating to a form or its
outstanding stock of the corporation). instructions must be retained as long as their contents
may become material in the administration of any Internal
Partnership. Generally, Form 8821 can be signed by any Revenue law.
person who was a member of the partnership during any The time needed to complete and submit a Tax
part of the tax period covered by Form 8821. If the Form Information Authorization will vary depending on individual
8821 covers more than one tax year or tax period, the circumstances. The estimated average time is:
person must have been a member of the partnership for Recordkeeping, 6 min.; Learning about the law or
all or part of each tax year or period covered by Form authorization, 12 min.; Preparing and sending the
8821. form to the IRS, 44 min.
Employee plan. If the plan is listed as the taxpayer on
If you have comments concerning the accuracy of
line 1, a duly authorized individual having authority to bind
these time estimates or suggestions for making Form
the taxpayer must sign and that individual’s exact title
8821 simpler, we would be happy to hear from you. You
must be entered.
can send your comments from IRS.gov/FormComments.
Trust. A trustee having the authority to bind the trust Or you can send your comments to the Internal Revenue
must sign with the title of trustee entered. If the trust hasn’t Service, Tax Forms and Publications, 1111 Constitution
previously submitted a completed Form 56, Notice Ave. NW, IR-6526, Washington, DC 20224. Don’t send
Concerning Fiduciary Relationship, identifying the current Form 8821 to this office. Instead, see How To File, earlier.

Instructions for Form 8821 (Rev. 09-2021) -5-

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