Form 8821 Tax Information Authorization Checklist
Purpose and Use of Form 8821
Form 8821, Tax Information Authorization, allows a taxpayer to designate an individual or organization to inspect and receive confidential tax information on their behalf. It provides authorization to access specific tax data and communicate with the IRS regarding designated matters, helping manage tax records efficiently and securely for purposes such as loan applications, financial planning, and tax preparation assistance.
Form 8821 does not authorize your designee to represent you before the IRS, speak on your behalf, advocate your position, execute waivers or consents, or sign closing agreements. For broader representation authority, you must use Form 2848, Power of Attorney and Declaration of Representative. The designee may not substitute another party without proper taxpayer authorization.
Procedural Workflow for Completing and Submitting Form 8821
Step 1: Complete Taxpayer Information
Enter the taxpayer’s full name, complete mailing address, and tax identification number. For individuals, provide your Social Security Number or Individual Taxpayer Identification Number. For entities, follow the specific instructions for your organization type. Ensure all information is accurate and legible. Note that address information on Form 8821 will not change your last known address with the IRS.
Step 2: Designate Authorized Representatives
List authorized designees by their full names and complete mailing addresses. Check the box under the designee’s information if you want them to receive copies of IRS notices and communications.
You may designate up to two designees to receive copies for the same matters. If naming more than two total designees, check the box on line 2 and attach a list with their addresses and requested numbers.
Step 3: Provide CAF Numbers
Enter the nine-digit Centralized Authorization File number for each designee. If the designee has a CAF number from any previously filed Form 8821 or Form 2848, use that number. If no CAF number has been assigned, enter “NONE,” and the IRS will issue one directly to your designee. Check the appropriate box if the designee’s contact information is new since the CAF number was issued.
Step 4: Specify Tax Information
Detail the type of tax information in column (a), relevant form numbers in column (b), and years or periods in column (c). Do not use general references such as “All years” or “All periods,” as these will cause the form to be returned. For multiple years, you may enter “2017 through 2019” or similar ranges. In column (d), enter any specific information you want the IRS to provide, such as lien information or balance due amounts, or enter “not applicable” if not limiting the designee’s authority.
Step 5: Authorize Intermediate Service Provider Access
Check the box on line 3 if you authorize your designee to access electronic IRS records through intermediate service providers. Without this authorization, your designee can only obtain information directly from the IRS through the IRS e-Services Transcript Delivery System.
Intermediate Service Providers are privately owned companies offering software to retrieve and display tax return data.
Step 6: Address Special Use Cases
Check the box on line 4 if the authorization pertains to a specific purpose not recorded on the Centralized Authorization File, such as requests to disclose information to loan companies, educational institutions, or government investigators for background checks. If you check this box, mail or fax Form 8821 to the IRS office handling the specific matter.
Step 7: Manage Prior Authorizations
On line 5, decide whether to retain or revoke existing authorizations. If line 4 is not checked, the IRS will automatically revoke all prior tax information authorizations unless you attach copies of prior Forms 8821 you want to retain and check the line 5 box. To rescind a prior authorization without submitting a new one, write “REVOKE” across the top of the authorization, provide a current signature, and date it.
Step 8: Sign and Date Appropriately
The taxpayer or authorized representative must sign and date the form on line 6. Individual taxpayers must sign personally. For joint returns, each spouse must execute a separate Form 8821. Corporate officers with the authority to bind the corporation, partnership members, trustees with binding authority, and executors with the authority to bind estates must sign with their respective titles. Ensure the person signing has proper legal authority based on the taxpayer type.
Step 9: Use the Correct Signature Method for Submission Type
You must handwrite your signature if filing by mail or fax. Digital, electronic, or typed-font signatures are not valid for mail or fax submissions. If using an electronic signature, you must submit the form online. Electronic signature methods include typed names in signature blocks, scanned images of handwritten signatures, signatures on electronic signature pads, stylus signatures on display screens, or signatures created using third-party software.
Step 10: Authenticate Remote Electronic Signatures
If the taxpayer electronically signs Form 8821 remotely, the third-party submitter must authenticate the taxpayer’s identity by inspecting valid government-issued photo identification through self-taken pictures or video conferencing, recording the taxpayer’s name, identification number, address, and date of birth, and verifying this information through secondary documentation such as tax returns, IRS notices, or utility statements.
Step 11: Review for Accuracy and Completeness
Double-check all information for completeness, correctness, and legibility. Confirm that all necessary fields are filled in accurately and that signatures are complete. Verify tax information includes correct form numbers, years or periods, and specific matters. Ensure that the designee information is accurate and all applicable boxes are checked according to your authorization needs.
Step 12: Submit Using the Approved Method
Submit Form 8821 through one of three methods. For online submission, go to IRS.gov/Submit8821 with a Secure Access account and use electronic signatures. For fax submission, send to the IRS fax number listed in the "Where To File" Chart using handwritten wet signatures. For mail submission, send to the IRS address listed in the "Where To File" Chart using handwritten, wet signatures. If submitting for a purpose other than resolving a tax matter with the IRS, the form must be received within 120 days of the date the signature is made.
Step 13: Retain Copies and Follow Up
Keep complete copies of the submitted Form 8821 and all attachments for your records. Provide copies to your designee if authorized. Maintain documentation of authorizations, revocations, and modifications. To modify authorizations, submit a new Form 8821 or follow IRS revocation procedures. If your designee’s address changes, the designee can provide written notification to the IRS without requiring a new form.
Essential Rules and Best Practices
Signature Requirements
Signatures must be verifiable, complete, and from individuals with proper legal authority. Handwritten wet signatures are mandatory for mail or fax submissions. Electronic signatures are permitted only through the official IRS online portal. Ensure the signer has the necessary legal authority based on their taxpayer type.
Documentation and Scope
Attach copies of previous authorizations if retaining prior permissions. Designate designees carefully and limit access to only the necessary tax matters. Use clear, specific language to define the authorization scope, including particular forms, years, and matters. Avoid general references that cause form rejection. Designees cannot endorse refund checks or receive refunds via direct deposit.
Submission and Processing
Submit forms via approved methods, ensuring proper receipt. Online submission offers the fastest processing with electronic signatures. Fax and mail submissions require handwritten signatures. Verify current addresses and fax numbers. Retain copies of submitted forms, attachments, and proof of submission for your records.
Authorization Limitations
Form 8821 only grants access to specified information and does not authorize representation or decision-making for broader representation authority, including the ability to speak on your behalf or execute documents. File Form 2848 instead. Review completed forms to ensure columns accurately reflect authorized information. Incomplete forms may be returned or delayed.
This comprehensive checklist ensures accurate completion and submission of Form 8821 while maintaining compliance with IRS requirements for authorizing access to confidential tax information and facilitating efficient information sharing.
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This checklist is for educational purposes only and does not constitute tax or legal advice. Always review official IRS instructions and consult a qualified professional for guidance.
