What Form 8821 Is For

Form 8821, Tax Information Authorization, is an IRS form that allows you to authorize another person or organization to inspect and receive your confidential tax information. Think of it as giving someone permission to see your tax records and talk to the IRS about them—but not to represent you or speak on your behalf.

Unlike Form 2848 (Power of Attorney), Form 8821 doesn't give your designee the power to advocate for you, negotiate with the IRS, or make decisions about your tax matters. The designee can only view your information and receive communications. This makes Form 8821 ideal for situations where you simply need someone to access your tax data—such as a mortgage lender verifying your income, an accountant reviewing your records, or a financial advisor checking your tax history. IRS.gov

You can authorize any individual, corporation, firm, organization, or partnership you choose. The authorization applies only to the specific types of tax information, tax forms, and years or periods you list on the form. Form 8821 can also be used to revoke or delete prior tax information authorizations. IRS.gov

Important distinction: Your designee cannot endorse your refund check, receive your refund via direct deposit, request copies of your tax returns, or represent you before the IRS. If you need someone to represent you or speak for you in IRS matters, you must use Form 2848 instead. IRS.gov

When You’d Use Form 8821 (Including Late or Amended Returns)

You'd use Form 8821 in a variety of situations where someone needs to access your tax information but doesn't need to represent you:

Common scenarios include:

• Mortgage applications: Lenders often need to verify your income and tax filing status
• Student or small business loan applications: Financial institutions may require tax transcript verification
• Financial planning: Allowing your financial advisor or accountant to review your tax records
• Background checks: Authorizing federal or state agencies to access tax information for employment screening
• Estate planning: Giving professionals access to tax data for planning purposes
• Third-party income verification: Any situation where an organization needs to confirm your tax information

For late or amended returns: Form 8821 works the same way regardless of whether your returns were filed on time, late, or amended. You simply list the relevant tax years and form numbers (like Form 1040 or 1040-X for amended returns) on Line 3 of the form. The authorization applies to whatever tax information exists for those periods, including amended returns and any related penalties or interest. IRS.gov

Time-sensitive situations: If you're submitting Form 8821 for purposes other than resolving a tax matter with the IRS (such as income verification for a lender), the IRS must receive the form within 120 days of your signature date. This 120-day requirement doesn't apply if you're authorizing disclosure to help with an actual IRS tax matter. IRS.gov

Key Rules to Know

Authorization limits

You must be specific about what you're authorizing. You cannot use vague terms like "all years," "all periods," or "all taxes." You must list specific tax types (income, employment, excise), specific form numbers (1040, 720, etc.), and specific years or periods. IRS.gov

Future tax periods

You can list future tax years or periods, but the IRS won't record authorizations on the Centralized Authorization File (CAF) system that exceed 3 years from December 31 of the year the IRS receives your form. IRS.gov

Automatic revocation

Unless you specify otherwise, submitting a new Form 8821 automatically revokes all prior tax information authorizations on file. To keep a previous authorization active, you must check the box on Line 5 and attach a copy of the authorization you want to retain. IRS.gov

Joint returns

If you filed a joint tax return, each spouse must submit a separate Form 8821 to authorize access to their information. One spouse's Form 8821 only authorizes access to that spouse's tax data. IRS.gov

Signature requirements

You must sign and date the form. If filing by mail or fax, only handwritten signatures are valid—digital, electronic, or typed signatures are not acceptable. Electronic signatures are only permitted when submitting online through the IRS website. IRS.gov

CAF numbers

Designees who regularly receive authorizations are assigned a Centralized Authorization File (CAF) number, a unique nine-digit identifier. If your designee has one from a previous authorization, use that number; if not, write "NONE," and the IRS will issue one. IRS.gov

Step-by-Step (High Level)

Step 1 - Taxpayer Information (Line 1)

Enter your name, Social Security Number (SSN) or Employer Identification Number (EIN), and address. For joint filers, remember that each spouse needs a separate form. For businesses, trusts, or estates, follow the specific instructions for your entity type. IRS.gov

Step 2 - Designee Information (Line 2)

List the full name, address, and CAF number (if applicable) of the person or organization you're authorizing. You can name up to two designees directly on the form or attach a list for additional designees. If you want your designee to receive copies of IRS notices and communications, check the appropriate box—but note you can only designate up to two designees for this purpose. IRS.gov

Step 3 - Tax Information (Line 3)

This is the most critical section. In columns (a) through (d), specify exactly what information you're authorizing access to:

• Column (a): Type of tax (income, employment, payroll, excise, etc.)
• Column (b): Tax form number (1040, 941, 720, etc.)
• Column (c): Specific years or periods (use formats like "2021 through 2023" or "2022")
• Column (d): Specific information or matters (such as "balance due," "lien information," or "not applicable" if authorizing all information for the specified forms and periods)

Remember: Be specific—no vague references allowed. IRS.gov

Step 4 - Specific Use Not Recorded on CAF (Line 4)

Check this box only if you're submitting the form for a specific one-time use that won't be recorded on the IRS's CAF system—such as authorizing disclosure to a loan company or educational institution. If you check this box, mail or fax the form to the specific IRS office handling your matter. IRS.gov

Step 5 - Retention/Revocation (Line 5)

If Line 4 isn't checked, decide whether to retain any prior authorizations. If you want to keep a previous authorization active, check the Line 5 box and attach a copy of that authorization. Otherwise, your new submission automatically revokes all prior authorizations. IRS.gov

Step 6 - Signature (Line 6)

Sign and date the form. Use a handwritten signature if mailing or faxing. For online submissions, you can use an electronic signature. The person signing must have authority to bind the taxpayer (for individuals, this is you; for businesses, this is typically an officer or authorized person). IRS.gov

After completing the form, submit it online through the IRS website, by fax, or by mail according to the Where To File chart in the instructions. IRS.gov

Common Mistakes and How to Avoid Them

Missing or incorrect signatures

This is the top rejection reason. Make sure you sign and date the form with a handwritten signature if mailing or faxing. Don't leave the signature line blank, and ensure the date is current (within 120 days for non-tax-matter authorizations). IRS.gov

Non-specific tax periods

Using vague language like "all years," "all future periods," or "ongoing" will get your form rejected. Instead, use specific formats: "2021 through 2024," "2022, 2023," or "01/2023 through 12/2024" for quarterly periods. The IRS instructions provide clear examples of acceptable entries. IRS.gov

Incorrect taxpayer identification numbers

Double-check that you've entered the correct SSN, ITIN, or EIN. Transposed numbers are a common error that delays processing. IRS.gov

Checking Line 5 without attaching prior authorizations

If you check the box on Line 5 to retain prior authorizations but forget to attach copies of those authorizations, the IRS can't process your request properly. Always attach the relevant documents when checking this box. IRS.gov

Confusing Form 8821 with Form 2848

These forms serve different purposes. Form 8821 allows someone to view your information; Form 2848 allows someone to represent you. Using the wrong form leads to rejection and delays. If you need representation before the IRS, use Form 2848 instead. IRS.gov

Missing business title

If you're signing on behalf of a business entity (corporation, partnership, trust, estate), you must include your title (such as "President," "Partner," or "Trustee"). Forms without this information are rejected. IRS.gov

Sending to wrong address

Different addresses apply depending on your location. Use the Where To File chart in the instructions to determine the correct mailing or fax address for your state. IRS.gov

What Happens After You File

Processing time

If you submit online, your authorization typically records to the IRS's Centralized Authorization File (CAF) system almost immediately—often within minutes for properly completed forms. Paper forms submitted by mail or fax take longer, generally several weeks to process, depending on IRS workload. IRS.gov

Designee notification

Your designee receives a CAF number (if they don't already have one) that they can use for future authorizations. They can then access your tax information through IRS e-Services, by calling the IRS, or by visiting an IRS office with a copy of the authorization. IRS.gov

CAF system recording

Unless you checked the box on Line 4 for specific use, the IRS records your authorization on the CAF system. This means IRS employees will see the authorization in their systems when your designee contacts them about your tax matters. IRS.gov

Access to information

Your designee can now inspect and receive tax return information, transcripts, and other confidential data for the specific tax types, forms, and periods you authorized. They can obtain transcripts online through IRS e-Services or request them by phone or mail. If you checked the box on Line 2, they'll also receive copies of IRS notices and communications sent to you. IRS.gov

Duration

The authorization remains active for the tax periods you specified unless you revoke it by submitting a new Form 8821 (which automatically revokes prior authorizations unless you specify otherwise), or by writing "REVOKE" across the top of the form and resubmitting it with a current signature and date. IRS.gov

Privacy protections

Under Section 6103(c) of the Internal Revenue Code, your designee is legally limited to the use and disclosure you authorized. They face penalties for any unauthorized access, use, or redisclosure of your information without your express permission. IRS.gov

FAQs

Q1: What's the difference between Form 8821 and Form 2848?

Form 8821 authorizes someone to inspect and receive your tax information but not to represent you or speak on your behalf to the IRS. Form 2848 (Power of Attorney) gives someone the authority to represent you before the IRS, advocate your position, sign documents, and handle tax matters on your behalf. Use Form 8821 for information sharing (like mortgage verification); use Form 2848 when you need someone to actually deal with the IRS for you. IRS.gov

Q2: Can I submit Form 8821 online?

Yes. The IRS offers online submission through their secure portal at IRS.gov/Submit8821. You'll need a Secure Access account to submit online. This is the fastest option—authorizations typically record to the CAF system immediately. You can also submit by fax or mail if you prefer. IRS.gov

Q3: How long does the authorization last?

The authorization remains active for the specific tax periods you listed on Line 3 until you revoke it. If you listed specific years like "2021 through 2023," the authorization covers only those years. For ongoing matters, you can list future years, but remember the IRS only records authorizations extending up to 3 years from December 31 of the year they receive your form. IRS.gov

Q4: Can I authorize multiple people?

Yes. You can list up to two designees directly on Form 8821, or you can attach a separate list for additional designees. However, you can only designate up to two people to receive copies of IRS notices and communications for the same tax matters. IRS.gov

Q5: Do I need a separate form for my spouse?

Yes, if you filed a joint return. Each spouse must submit their own Form 8821 to authorize access to their tax information. Your Form 8821 only authorizes access to your information, not your spouse's. IRS.gov

Q6: Can I get a copy of my tax return using Form 8821?

No. Form 8821 isn't used to request copies of your own tax returns. If you need transcripts or copies of your returns, use IRS.gov/Transcripts for free transcripts, or submit Form 4506-T (for transcripts) or Form 4506 (for actual copies, which have a fee). However, once Form 8821 is on file, your designee can request transcripts on your behalf. IRS.gov

Q7: How do I revoke an authorization?

You have three options: (1) Submit a new Form 8821, which automatically revokes all prior authorizations unless you check the box on Line 5 and attach copies of ones you want to keep; (2) Write "REVOKE" across the top of the original authorization form, sign and date it, and resubmit it; or (3) Send written notification to the IRS stating you're revoking the authorization, listing the designee's name and address, the tax matters and periods, and signing and dating the notification. IRS.gov

For more information: Visit the official IRS page at IRS.gov/Form8821 for the latest form, instructions, and developments, or access the detailed instructions at IRS.gov/instructions/i8821.