PDF document

- 1 -

                       Userid: CPM                      Schema: Leadpct: 100% Pt. size: 10             Draft           Ok to Print
                                                        instrx
AH XSL/XML             Fileid: … ns/I8821/202012/A/XML/Cycle04/source                                 (Init. & Date) _______

Page 1 of 6                                                                                           12:44 - 22-Jan-2021

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

                                                                                                      Department of the Treasury
                                                                                                      Internal Revenue Service
Instructions for Form 8821

(Rev. January 2021)
Tax Information Authorization

Section references are to the Internal Revenue Code                           You may file your own tax information authorization 
unless otherwise noted.                                         without using Form 8821, but it must include all the 
                                                                information that is requested on Form 8821.
General Instructions
                                                                              Form 8821 doesn’t authorize your designee to speak 
Future Developments                                             on your behalf; to execute a request to allow disclosure of 
For the latest information about developments related to        return or return information to another third party; to 
Form 8821 and its instructions, such as legislation             advocate your position regarding federal tax laws; to 
enacted after they were published, go to IRS.gov/               execute waivers, consents, closing agreements; or 
Form8821.                                                       represent you in any other manner before the IRS. Use 
                                                                Form 2848, Power of Attorney and Declaration of 
What’s New                                                      Representative, to authorize an individual to represent 
                                                                you before the IRS. The designee may not substitute 
Taxpayer notification.  Section 6103(c) limits disclosure 
                                                                another party as your authorized designee.
and use of return information provided pursuant to your 
consent and holds the recipient subject to penalties,                         Authorizations listed on prior Forms 8821 are 
brought by private right of action, for any unauthorized        automatically revoked unless you attach copies of your 
access, other use, or redisclosure without your express         prior Forms 8821 to your new submissions.
permission or request.
                                                                                Your designee is never allowed to endorse or 
Designated recipient notification.   Section 6103(c)                          ! negotiate a taxpayer's refund check or receive a 
limits disclosure and use of return information received        CAUTION         taxpayer's refund via direct deposit.
pursuant to the taxpayer's consent and holds the recipient 
subject to penalties for any unauthorized access, other         Need a copy of tax return information?                Go to IRS.gov/
use, or redisclosure without the taxpayer's express             Transcripts and click on either “Get Transcript Online” or 
permission or request.                                          “Get Transcript by Mail” to order a copy of your transcript. 
                                                                IRS transcripts of your tax return are often used instead of 
Purpose of Form                                                 a copy of the actual tax return to validate income and tax 
Form 8821 authorizes any individual, corporation, firm,         filing status for mortgage applications, for student and 
organization, or partnership you designate to inspect           small business loan applications, and during tax 
and/or receive your confidential information verbally or in     preparation.
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                      You may also request transcript information by mail by 
prior tax information authorizations. See the instructions      completing Form 4506-T, Request for Transcript of Tax 
for line 5, later.                                              Return, or Form 4506T-EZ, Short Form Request for 
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.”

Jan 22, 2021                                                  Cat. No. 66794Z

- 2 -

Page 2 of 6 Fileid: … ns/I8821/202012/A/XML/Cycle04/source 12:44 - 22-Jan-2021

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Individual Tax Return Transcript. Alternatively, you may Electronic Signatures
call 800-908-9946 to order a transcript over the phone. Forms 8821 with an electronic signature image or
If you want a photocopy of an original tax return, use digitized image of a handwritten signature may only be
Form 4506, Request for Copy of Tax Return. There is a submitted to the IRS online at IRS.gov/Submit8821.
fee for each return ordered, which must be paid with your
request. Electronic signatures appear in many forms.
Acceptable electronic signature methods include:
When a properly executed Form 8821 is on file with the • A typed name that is typed into the signature block;
IRS, your designee can also get online tax information • A scanned or digitized image of a handwritten signature
through IRS.gov/eServices. that is attached to an electronic record;
Form 56. Use Form 56, Notice Concerning Fiduciary • A handwritten signature input onto an electronic
Relationship, to notify the IRS of the existence of a signature pad; or
fiduciary relationship. A fiduciary (trustee, executor, • A handwritten signature, mark, or command input on a
administrator, receiver, or guardian) stands in the position display screen with a stylus device.

of a taxpayer and acts as the taxpayer, not as a Note. If the taxpayer electronically signs Form 8821 in a
representative. A fiduciary may authorize an individual to remote transaction, a third party submitting Form 8821 to
represent or perform certain acts on behalf of the person the IRS on behalf of the taxpayer must attest that he or
or entity by filing a power of attorney that names the she has authenticated the taxpayer’s identity. A remote
eligible individual(s) as representative(s) for the person or transaction for an electronic signature occurs when the
entity. Because the fiduciary stands in the position of the taxpayer is electronically signing the form and the third
person or entity, the fiduciary must sign the power of party submitter isn’t physically present with the taxpayer.
attorney on behalf of the person or entity.
To authenticate an individual taxpayer’s identity for
When To File remote transactions, the third-party must:
If you are submitting Form 8821 to authorize disclosure of
1. Inspect a valid government-issued photo
your confidential tax information for a purpose other than identification (ID) and compare the photo to the taxpayer
addressing or resolving a tax matter with the IRS (for via a self-taken picture of the taxpayer or video
example, for income verification required by a lender), the
conferencing. Examples of a government-issued photo ID
IRS must receive the Form 8821 within 120 days of the
include a driver’s license, employer ID, school ID, state ID,
taxpayer’s signature date on the form. This 120-day
military ID, national ID, voter ID, visa, or passport;
requirement doesn’t apply to a Form 8821 submitted to
authorize disclosure for the purpose of assistance with a 2. Record the name, SSN or ITIN, address, and date
tax matter with the IRS. of birth of the taxpayer; and
3. Verify the taxpayer’s name, address, and SSN or
How To File ITIN through secondary documentation, such as a federal
If you check the box on line 4, mail or fax Form 8821 to the or state tax return, IRS notice or letter, social security
IRS office handling the specific matter. card, or credit card or utility statement. For example, if a
If you did not check the box on line 4, you can choose taxpayer changed their address in 2020, a 2019 tax return
how to submit your Form 8821 from the options below. can be used to verify the taxpayer’s name and taxpayer
identification number, and a recent utility statement to
If you use an electronic signature (see Electronic verify the taxpayer’s address.
! 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:
• Online. Submit your Form 8821 securely at IRS.gov/
Submit8821. 1. Verify through documentation that the individual has
Note. You will need to have a Secure Access account to an authorized covered relationship with the business.
submit your Form 8821 online. For more information on Corporation.
Secure Access, go to IRS.gov/SecureAccess. • An officer having authority under applicable state law to
• Fax. Fax your Form 8821 to the IRS fax number in the bind the corporation.
Where To File Chart. • Any person designated by the board of directors or
• Mail. Mail your Form 8821 directly to the IRS address in other governing body.
the Where To File Chart. • Any officer or employee on written request signed by
any principal officer and attested to by the secretary or
Taxpayer Identification Number (TIN) other officer.
A TIN is used to confirm the identity of a taxpayer and • Any bona fide shareholder of record owning 1% or
more of the outstanding stock of the corporation.
identify the taxpayer's return and return information. It is
important that you furnish your correct name, social • If the corporation is an S corporation, any person who
was a shareholder during any part of the period covered
security number (SSN), individual taxpayer identification
by the return during which an election under section
number (ITIN), and/or employer identification number
1362(a) was in effect, or, any person authorized by
(EIN).
applicable state law to act for a dissolved corporation or
any person who has a material interest that will be
affected by information contained therein.

-2- Instructions for Form 8821 (Rev. 01-2021)

- 3 -

Page 3 of 6 Fileid: … ns/I8821/202012/A/XML/Cycle04/source 12:44 - 22-Jan-2021

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Partnership. Any person who was a member of the Trust. Enter the name, title, and address of the trustee,
partnership during any part of the period covered by the and the name and EIN of the trust.
return.
Estate. Enter the name and address of the estate. If the
2. Inspect a valid government-issued photo ID of the
estate doesn't have a separate taxpayer identification
individual authorized to represent the taxpayer (for
number, enter the decedent's SSN or ITIN.
example, corporate officer, partner, guardian, tax matters
partner, partnership representative (or designated Tax-advantaged bonds. Enter the bond issuer's name
individual, if applicable), executor, receiver, administrator, and address. For others (for example, a conduit
trustee) and compare the photo to the authorized borrower), follow the form instructions. For additional
individual via a self-taken picture of the authorized instructions specific to third-party authorization forms
individual or video conferencing. Examples of a regarding tax-advantaged bonds, go to IRS.gov/
government-issued photo ID include a driver’s license, Forms2848And8821.
employer ID, school ID, state ID, military ID, national ID,
voter ID, visa, or passport. Line 2. Designee
3. Record the name, EIN, and address of the business Enter your designee’s full name and mailing address. Use
entity taxpayer. the identical full name on all submissions and
correspondence. Enter the nine-digit CAF number for
4. Verify the business entity taxpayer’s name, EIN, each designee. If a designee(s) has a CAF number for
and address through secondary documentation, such as a any previously filed Form 8821 or power of attorney (Form
tax information reporting form (for example, W-2, 1099, 2848), use that number. If a CAF number has not been
etc.), IRS notice or letter, or utility statement. assigned, enter “NONE,” and the IRS will issue one
The third-party must authenticate the taxpayer’s identity if directly to your designee. The IRS doesn't assign CAF
Form 8821 is electronically signed in a remote transaction numbers for employee plan status determination or
unless the third-party has personal knowledge allowing exempt organization application requests.
the third-party to authenticate the taxpayer’s identity (for If you want to name more than two designees, check
example, through a previous business relationship; a the box on line 2 and attach a list of designees to Form
personal relationship, such as an immediate family 8821. Provide the address and requested numbers for
member; or a similar relationship, such as between an each designee named.
employer and an employee).
If you want to authorize your designee to receive
Designee Address Change 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
designee(s).
Specific Instructions
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 Check the appropriate box to indicate if the designee's
change your last known address with the IRS. To change address, telephone number, or fax number is new since
your last known address, use Form 8822 for your home the IRS issued the CAF number.
address and Form 8822-B to change your business
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
For multiple years or a series of inclusive periods,
designate a designee(s).
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

Instructions for Form 8821 (Rev. 01-2021) -3-

- 4 -

Page 4 of 6 Fileid: … ns/I8821/202012/A/XML/Cycle04/source 12:44 - 22-Jan-2021

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

tax years or periods. However, the IRS will not record For requests regarding Form 8802, Application for
on the CAF system future tax years or periods listed United States Residency Certification, enter “Form 8802”
that exceed 3 years from December 31 of the year in column (d) and check the specific use box on line 4.
that the IRS receives the tax information Also enter the designee's information the same as
authorization. instructed on Form 8802.
Centralized partnership audit regime. Authority to access electronic IRS records via Inter-
! Partnerships under the centralized partnership mediate Service Providers. Your designee is not
CAUTION audit regime are required to designate a authorized to use an Intermediate Service Provider to
partnership representative for each tax year; therefore, it retrieve your confidential tax information indirectly from
is recommended that a separate Form 8821 be completed the IRS unless you check the box on line 3. If you don't
for each tax year. authorize the use of an Intermediate Service Provider,
your designee can obtain your tax information directly
Note. A Form 8821 for a future year will not be allowed from the IRS by using the IRS e-Services Transcript
since a partnership representative would not have been Delivery System. Intermediate Service Providers are
designated yet in a filed Form 1065. privately owned companies that offer subscriptions to their
You must enter the description of the matter, the tax software and/or services that your authorized designee
form number, and the future year(s) or period(s). If the can use to retrieve, store, and display your tax return data
matter relates to estate tax, enter the decedent's date of (personal or business) instead of obtaining your tax
death instead of the year or period. If the matter relates to information directly from the IRS through the IRS
an employee plan, include the plan number in the e-Services Transcript Delivery System. Intermediate
description of the matter. Service Providers are independent of, and not affiliated in
any way with, the IRS. The IRS has no involvement in your
If you designate someone only with respect to a penalty
designee's choice to obtain your tax information directly
and interest due on that penalty, enter “civil penalty” in
from the IRS or use an Intermediate Service Provider to
column (a), and if applicable, enter the tax year(s) for the
indirectly obtain your tax information from the IRS.
penalty in column (c). Enter “N/A” (not applicable) in
column (b). You don’t have to enter the specific penalty in Line 4. Specific Use Not Recorded on CAF
column (d).
Generally, the IRS records tax information authorizations
If the taxpayer is subject to penalties related to an on the CAF system. However, authorizations relating to
individual retirement account (IRA), enter “IRA civil certain issues or matters aren’t recorded. Check the box
penalty” in column (a) and leave blank columns (b) and on line 4 if Form 8821 is being submitted for a specific use
(d). that the IRS will not record on the CAF. Examples of
specific uses not recorded include but are not limited to
Note. If Form W-2 is listed on line 3, then the designee(s)
the following.
is entitled to inspect or receive taxpayer notices regarding
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 3. Requests for information regarding the following
entitled to inspect or receive taxpayer notices regarding forms:
the failure-to-pay penalty. (The designee, however, will
a. Form SS-4, Application for Employer Identification
only automatically be sent copies of new notices if the box
Number;
is checked on line 2.) Specific reference to those penalties
and payments isn’t required. However, any civil penalty or b. Form W-2 Series;
healthcare-related payment that isn’t return-related, such c. Form W-4, Employee’s Withholding Certificate;
as the section 4980H employer shared responsibility d. Form W-7, Application for IRS Individual Taxpayer
payment, the annual fee for branded prescription drug Identification Number;
sales under section 9008 of the Affordable Care Act
(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 i. Form 1099 Series;
tax schedule, section 4980H employer shared
j. Form 1128, Application To Adopt, Change, or
responsibility payment information, or a tax liability.
Retain a Tax Year;
Enter “not applicable” in column (d) if you are not
k. Form 2553, Election by a Small Business
limiting your designee's authority to inspect and/or receive
Corporation; or
all confidential tax information described in columns (a),
(b), and (c).

-4- Instructions for Form 8821 (Rev. 01-2021)

- 5 -

Page 5 of 6 Fileid: … ns/I8821/202012/A/XML/Cycle04/source 12:44 - 22-Jan-2021

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

l. Form 4361, Application for Exemption From 4. Any other person authorized to access information
Self-Employment Tax for Use by Ministers, Members of under section 6103(e)(1)(D), except for a person
Religious Orders, and Christian Science Practitioners. described in section 6103(e)(1)(D)(iii) (bona fide
shareholders of record owning 1% or more of the
If you check the box on line 4, your designee should
outstanding stock of the corporation).
mail or fax Form 8821 to the IRS office handling the
matter. Otherwise, your designee should bring a copy of Partnership. Generally, Form 8821 can be signed by any
Form 8821 to each appointment to inspect or receive person who was a member of the partnership during any
information. A specific-use tax information authorization part of the tax period covered by Form 8821. If the Form
will not revoke any prior tax information authorizations. 8821 covers more than one tax year or tax period, the
person must have been a member of the partnership for
Line 5. Retention/Revocation of Prior Tax all or part of each tax year or period covered by Form
Information Authorizations 8821.
If the line 4 box is checked, skip line 5. If line 4 isn’t
Employee plan. If the plan is listed as the taxpayer on
checked, the IRS will automatically revoke all prior tax
line 1, a duly authorized individual having authority to bind
information authorizations on file unless you instruct
the taxpayer must sign and that individual’s exact title
otherwise. If you don’t want a prior tax information
must be entered.
authorization submission to be revoked, you must attach a
copy of the tax information authorization you want to retain Trust. A trustee having the authority to bind the trust
and check the line 5 box. must sign with the title of trustee entered. If the trust hasn’t
previously submitted a completed Form 56, Notice
Revocation request. If you want to revoke a prior tax
Concerning Fiduciary Relationship, identifying the current
information authorization without submitting a new
trustee, the trust must submit a Form 56 to identify the
authorization, write "REVOKE" across the top of the
current trustee.
authorization you want to revoke. Provide a current
taxpayer signature and date under the original signature. Estate. An executor having the authority to bind the
If you don’t have a copy of the tax information estate must sign. A Form 56 should be filed to identify the
authorization you want to revoke, and it isn’t a specific-use executor. If there is more than one executor, only one
authorization, send a notification to the IRS using the co-executor having the authority to bind the estate is
corresponding address in the Where To File Chart. In the required to sign. See Regulations section 601.503(d).
notification: All others. See section 6103(e) if the taxpayer has died,
1. State that the authority of the designee is revoked, is insolvent, is a dissolved corporation, or if a trustee,
2. List the name and address of each designee whose guardian, executor, receiver, or administrator is acting for
authority is being revoked, the taxpayer. The IRS generally requires documentation
of your status and your authority to act in these situations.
3. List the tax matters and tax periods, and
4. Sign and date the notification. Privacy Act and Paperwork Reduction Act
Notice
If you are completely revoking a designee’s authority,
state “revoke all years/periods” instead of listing the We ask for the information on this form to carry out the
specific tax matters, years, or periods. Internal Revenue laws of the United States. Form 8821
authorizes the IRS to disclose your confidential tax
To revoke a specific-use tax information authorization,
information to the person you designate. This form is
send the tax information authorization or notification of
provided for your convenience and its use is voluntary.
revocation to the IRS office handling your case, using the
The information is used by the IRS to determine what
instructions above.
confidential tax information your designee can inspect
Line 6. Signature of Taxpayer and/or receive. Section 6103(c) and its regulations require
you to provide this information if you want to designate
If you use an electronic signature (see Electronic one or more designees to inspect and/or receive your
! Signatures, earlier), you must submit your Form confidential tax information. Under section 6109, you must
CAUTION 8821 online (see How To File). disclose your identification number. If you don’t provide all
the information requested on this form, we may not be
Individual. You must sign and date the authorization. If a able to honor the authorization. Providing false or
joint return has been filed, your spouse must execute his fraudulent information may subject you to penalties.
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,
Corporation. Generally, Form 8821 can be signed by: the District of Columbia, and U.S. commonwealths and
1. An officer having authority under applicable state possessions for use in administering their tax laws. We
law to bind the corporation, may also disclose this information to other countries under
2. Any person designated by the board of directors or a tax treaty, to federal and state agencies to enforce
other governing body, federal nontax criminal laws, or to federal law
enforcement and intelligence agencies to combat
3. Any officer or employee on written request by any
terrorism.
principal officer and attested to by the secretary or other
officer, and

Instructions for Form 8821 (Rev. 01-2021) -5-

- 6 -

Page 6 of 6 Fileid: … ns/I8821/202012/A/XML/Cycle04/source 12:44 - 22-Jan-2021

The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

You aren’t required to provide the information form, 24 min.; Copying and sending the form to the
requested on a form that is subject to the Paperwork IRS, 20 min.
Reduction Act unless the form displays a valid OMB
If you have comments concerning the accuracy of
control number. Books or records relating to a form or its
these time estimates or suggestions for making Form
instructions must be retained as long as their contents
8821 simpler, we would be happy to hear from you. You
may become material in the administration of any Internal
can send your comments from IRS.gov/FormComments.
Revenue law.
Or you can send your comments to the Internal Revenue
The time needed to complete and file this form will vary Service, Tax Forms and Publications, 1111 Constitution
depending on individual circumstances. The estimated Ave. NW, IR-6526, Washington, DC 20224. Don’t send
average time is: Recordkeeping, 6 min.; Learning Form 8821 to this office. Instead, see How To File.
about the law or the form, 12 min.; Preparing the

-6- Instructions for Form 8821 (Rev. 01-2021)

PDF file checksum: 3671087237

(Plugin #1/8.13/12.0)