Form 8821: Tax Information Authorization (2021) – A Plain-English Guide
What the Form Is For
Form 8821 might sound bureaucratic, but at its core it's simply a permission slip that lets someone else see your tax information. Whether you're applying for a mortgage, working with a tax preparer who doesn't represent you, or need someone to pick up your tax transcripts, this form authorizes the IRS to share your confidential tax details with people you trust. Here's everything you need to know about the 2021 version of this essential form.
Form 8821, Tax Information Authorization, is your official way to tell the IRS: "It's okay to show my tax information to this person or organization." Think of it as granting read-only access to your tax records—your designee can inspect and receive your confidential tax information, but they cannot act on your behalf or speak for you to the IRS.
Common uses include authorizing a lender to verify your income for a mortgage application, allowing an accountant to obtain your past tax transcripts for preparing current returns, or permitting a financial advisor to review your tax situation. The form is especially useful when you need someone to access your information but don't need them to represent you in IRS matters. IRS.gov
It's important to understand what Form 8821 does NOT do: your designee cannot represent you before the IRS, sign documents on your behalf, negotiate with the IRS, or endorse your refund checks. If you need someone to actually represent you and advocate your position with the IRS, you'll need Form 2848 (Power of Attorney) instead. Also, a designee can never receive your refund via direct deposit or endorse your refund check—that's strictly prohibited.
When You’d Use It (Including Late or Amended Returns)
You can file Form 8821 at any time, but there are specific timing rules depending on your situation. If you're authorizing disclosure for assistance with an IRS tax matter—such as helping resolve an audit, reviewing account transcripts for filing, or addressing a balance due—there's no deadline. The form remains valid indefinitely for those purposes.
However, if you're submitting Form 8821 for a purpose other than resolving a tax matter with the IRS—like income verification for a loan application or background check—the IRS must receive it within 120 days of your signature date. This 120-day rule ensures that authorizations for non-IRS purposes are current and intentional.
For amended returns (Form 1040-X) or late-filed returns, Form 8821 works the same way. You can list the specific years or periods on line 3, including returns you've already filed or plan to file. The form covers whatever tax years and periods you specify, whether they're past, current, or even future years (though the IRS Central Authorization File system only records authorizations up to three years ahead from December 31 of the year they receive your form). IRS Instructions for Form 8821
Key Rules for the 2021 Tax Year
The 2021 version of Form 8821 (revised January 2021) introduced important transparency requirements under Section 6103(c). Both taxpayers and designees now receive explicit notifications about limitations on disclosure and use of tax information. Recipients are held subject to penalties for any unauthorized access or redisclosure without the taxpayer's express permission—essentially, your designee can't share your information with anyone else without your consent.
You must be specific when completing the form. General references like "all years," "all periods," or "all taxes" are not permitted and will cause the IRS to return your form. Instead, you must list the exact type of tax (income, employment, excise, etc.), the specific form number (1040, 941, 720), and the particular years or periods (2019, 2020, 2021, or "2019 thru 2021").
The form automatically revokes all previous Form 8821 authorizations on file unless you specifically attach copies of prior authorizations you want to keep. This prevents outdated permissions from lingering in the IRS system. If you designate someone for specific uses not recorded in the IRS Central Authorization File (CAF)—such as requests to loan companies, educational institutions, or federal agencies—check the box on line 4 and mail or fax the form directly to the IRS office handling that specific matter.
You can authorize your designee to use Intermediate Service Providers (third-party companies that retrieve tax data from the IRS) by checking a special box on line 3. Without this authorization, your designee can only obtain information directly from the IRS through official e-Services channels. IRS Instructions for Form 8821
Step-by-Step (High Level)
How to Complete It: Step-by-Step Overview
Line 1 – Taxpayer Information
Enter your name, address, and taxpayer identification number (Social Security Number, Individual Taxpayer Identification Number, or Employer Identification Number). If you're filing jointly, note that Form 8821 only authorizes disclosure for the person who signs—your spouse needs to file a separate form if they also want to authorize a designee.
Line 2 – Designee Information
List up to two designees with their complete names, addresses, and Centralized Authorization File (CAF) numbers if they have them. If a designee doesn't have a CAF number, write "NONE" and the IRS will assign one. You can optionally check a box to have the IRS send copies of notices and communications directly to your designee (though publications and general materials won't be included). If you need more than two designees, attach a separate list.
Line 3 – Tax Information
This is where specificity matters. In column (a), state the type of tax (Income, Employment, Payroll, Excise, Estate, Gift, Civil Penalty). In column (b), list the form number (1040, 1065, 1120, 941, etc.). In column (c), specify the years or periods—you can use ranges like "2019 thru 2021" or quarterly periods like "1st 2020-4th 2021." In column (d), describe what specific information you're authorizing—such as "balance due amount," "lien information," or write "not applicable" if you're not limiting access.
Line 4 – Specific Use
Check this box only if the authorization is for a specific use that won't be recorded in the CAF system—like disclosure to lenders, background check investigators, or requests involving certain forms like W-2, W-4, or Form 1098. If you check this box, skip line 5.
Line 5 – Retention/Revocation
If line 4 isn't checked, the IRS automatically revokes all prior authorizations unless you attach copies of old authorizations you want to keep and check this box. To revoke an authorization without submitting a new one, write "REVOKE" across the old form and sign it again with a current date.
Line 6 – Signature
You must personally sign and date the form. For entities, the appropriate authorized person (corporate officer, partner, trustee, executor) must sign with their title. If filing by mail or fax, a handwritten signature is required—digital or typed signatures aren't valid except when submitting online.
Common Mistakes and How to Avoid Them
One of the most frequent errors is using vague language on line 3. Writing "all taxes" or "all years" will get your form rejected. Instead, be precise: "Income, Form 1040, 2019 thru 2021." Take the extra minute to spell out exactly what you're authorizing.
Another common mistake is confusing Form 8821 with Form 2848. Remember: Form 8821 is read-only access; Form 2848 grants representation powers. If you need someone to actually negotiate with the IRS or sign documents, you need Form 2848, not 8821. Don't waste time filing the wrong form.
Many taxpayers forget about the 120-day rule when using the form for non-IRS purposes like mortgage applications. If you're getting a loan, make sure the lender receives the authorization quickly, or you may need to refile. Plan ahead and file when you actually need it, not months in advance.
Signature issues cause delays too. If you mail or fax the form, you must use a handwritten signature—no typed names or scanned signatures unless you submit online through the IRS portal. Electronic signatures are only valid when submitted digitally through IRS.gov/Submit8821.
Don't overlook the automatic revocation rule on line 5. Filing a new Form 8821 cancels all previous ones unless you explicitly attach copies of old authorizations you want to preserve. If you need multiple authorizations active simultaneously, attach the old forms and check the box on line 5.
Finally, taxpayers often enter their designee's address in the line 1 taxpayer information box. Line 1 is for YOUR information only—your designee's details go on line 2. This mix-up causes processing delays and returns of the form. IRS Instructions for Form 8821
What Happens After You File
Once the IRS receives your Form 8821, processing typically takes 2-4 weeks if you mail or fax it. If you submit online through IRS.gov/Submit8821, most requests record immediately to the Centralized Authorization File (assuming it's not a specific-use authorization). You'll receive confirmation that the IRS has processed your form, and your designee will be assigned a CAF number if they don't already have one.
After processing, your authorized designee can access your tax information in several ways. They can request transcripts online through IRS e-Services, call the IRS Practitioner Priority Service line, or request transcripts by mail using Form 4506-T. If you checked the box on line 2, the IRS will also send copies of notices and communications to your designee as they're issued—though this doesn't include forms, publications, or general educational materials.
The authorization remains in effect until you revoke it, file a new Form 8821 without retaining the old one, or the designee's authority naturally expires based on the periods you specified. There's no automatic expiration date for Form 8821 authorizations recorded on the CAF system, which is why revoking old authorizations is important when circumstances change.
If you need to change your designee's address, they don't need to file a new form—they can simply send written notification of the address change to the location where the original Form 8821 was filed. The designee must sign and date this notification. However, note that updating information on Form 8821 does NOT change your last known address with the IRS. To change your official mailing address, use Form 8822 (individuals) or Form 8822-B (businesses). IRS Instructions for Form 8821
FAQs
What's the difference between Form 8821 and Form 2848?
Form 8821 gives someone permission to view your tax information only, while Form 2848 (Power of Attorney) authorizes someone to represent you before the IRS, negotiate on your behalf, and sign documents. Use 8821 for "look but don't touch" access; use 2848 when you need someone to act for you.
Can I authorize multiple people to access my tax information?
Yes, you can list up to two designees directly on Form 8821, or attach an additional list if you need to authorize more people. However, you can only designate two people to receive copies of IRS notices and communications for the same matter.
Do I need a new Form 8821 every year?
No. Once filed and processed, Form 8821 remains in effect for all the years and periods you listed until you revoke it or file a new authorization that replaces it. You can even list future years (up to three years ahead in the CAF system).
Can my spouse and I use one form for our joint return?
No. Even if you filed jointly, each spouse must submit their own separate Form 8821 to authorize a designee. Your signature only authorizes disclosure of your own information, not your spouse's.
How do I revoke an old authorization?
You can revoke by filing a new Form 8821 (which automatically cancels old ones unless you attach them and check line 5), or by writing "REVOKE" across a copy of the old form, signing and dating it with a current date, and sending it to the appropriate IRS address. You can also send a written statement identifying what you're revoking.
What if I make a mistake on the form?
Don't cross out or white-out errors on a signed form. Start over with a fresh form to avoid processing delays. The IRS will return incomplete or unclear forms, which wastes time. Take care to complete it accurately from the start.
Where do I send Form 8821?
The mailing address depends on where you live. Check the "Where To File Chart" in the instructions for the correct IRS Service Center address based on your state. You can also fax it to the number listed for your region, or submit it online at IRS.gov/Submit8821 for faster processing. If you checked the line 4 box for specific use, send it directly to the IRS office handling your particular matter instead. IRS Instructions for Form 8821
Sources
All information sourced from official IRS publications available at IRS.gov, including the Form 8821 information page, Instructions for Form 8821 (September 2021), and the Form 8821 PDF (Rev. January 2021).
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