Your Step-by-Step Guide to Completing IRS Form 8821: Tax Information Authorization

Step

Action

Details & Tips

1. Determine If You Need Form 8821

Confirm this is the right form for your situation.

Use Form 8821 when you want to authorize someone to inspect or receive your confidential tax information—such as for mortgage applications, loan approvals, tax preparation, financial planning, or income verification—but you do not need them to represent you before the IRS. This form grants access only; it does not allow the designee to speak with the IRS on your behalf, negotiate, or take any action. Important distinction: If you need someone to represent you before the IRS (during audits, appeals, collections, or negotiations), use Form 2848 (Power of Attorney) instead. Form 2848 grants full representation authority, while Form 8821 only grants viewing rights. Tip: Form 8821 is perfect for lenders, accountants preparing returns, financial advisors, or family members who need to see your tax information but do not need to interact with the IRS for you.

2. Understand the Time Requirements

Know the submission deadlines.

For non-tax matters (such as income verification for loans, background checks, or educational institutions): The IRS must receive Form 8821 within 120 days of your signature date. If received after 120 days, you must submit a new form. For tax matters with the IRS (such as helping resolve tax issues, preparing returns, or addressing IRS notices): The 120-day requirement does not apply. You have more flexibility. Tip: Date your form carefully and submit it promptly to avoid delays, especially for time-sensitive applications like mortgage approvals.

3. Complete Line 1: Taxpayer Information

Enter your identifying information accurately.

Individuals: Enter your full name, taxpayer identification number (Social Security Number or Individual Taxpayer Identification Number), current street address (not a post office box unless that’s your only address), daytime telephone number, and plan number (if applicable). Note: If you filed a joint return, your spouse must file a separate Form 8821 to authorize a designee for their information. One form covers only the spouse listed on it. Corporations, partnerships, or associations: Enter the business name, Employer Identification Number, and business address. Employee plans or exempt organizations: Enter the name, address, and Employer Identification Number or Social Security Number of the plan sponsor, exempt organization, or bond issuer. Include the three-digit plan number if applicable. Trusts: Enter the name, title, and address of the trustee, and the name and Employer Identification Number of the trust. Estates: Enter the name and address of the estate. If the estate doesn’t have a separate identification number, use the decedent’s Social Security Number or taxpayer identification number. Tip: The address you provide on Form 8821 will not change your last known address with the IRS. To change your address officially, use Form 8822 for individuals or Form 8822-B for businesses.

4. Complete Line 2: Designee(s)

Provide complete information for each designee.

Enter the full name of your designee (the person or organization you’re authorizing). Use the identical full name consistently on all submissions and correspondence. Provide the mailing address, daytime telephone number, fax number (if available), and Centralized Authorization File number. Centralized Authorization File number: If your designee has been assigned a Centralized Authorization File number from a previously filed Form 8821 or Form 2848, enter that number. If they do not have one, write “NONE” and the IRS will assign one. This nine-digit number identifies tax professionals who have authorization to access taxpayer information. Multiple designees: You can authorize more than two designees. Check the box at the bottom of Line 2 and attach a list with the requested information for each additional designee. Copies of notices: Check the box if you want your designee(s) to receive copies of IRS notices and communications related to the tax matters listed on Line 3. The IRS will send copies to a maximum of two designees. Tip: If you previously filed a Form 2848 for the same tax matters and requested copies be sent to your representative, and now you’re filing Form 8821 requesting copies for your new designee, the IRS may limit who receives notices based on their two-person maximum.

5. Complete Line 3: Tax Information

Specify exactly what tax information your designee can access.

This is the most critical section—you must be specific. The IRS will reject forms with general or vague references. Complete all four columns: Column (a) – Type of Tax Information: Enter the type of tax (for example, “Income,” “Employment,” “Payroll,” “Excise,” “Estate,” “Gift,” “Civil Penalty”). Column (b) – Tax Form Number: Enter the specific tax form number (for example, “1040,” “941,” “1120,” “W-2,” “1099”). If the matter involves an Individual Retirement Account civil penalty, enter “Individual Retirement Account civil penalty” in column (a). Column (c) – Year(s) or Period(s): Enter specific years (for example, “2022, 2023”) or use “through” or hyphens for consecutive years (for example, “2020 through 2024” or “2020-2024”). You may list quarterly periods (for example, “2023 quarters 1-4”). For estate tax matters, enter the date of the decedent’s death instead of a year. For employee plans, enter the plan number in the description. You cannot use general references like “all years,” “all periods,” or “all forms”—the IRS will return your form. Future periods: You can list future tax years or periods, but the IRS will not record on the Centralized Authorization File system any future periods that exceed three years from December 31 of the year the IRS receives your authorization. Column (d) – Specific Tax Matters: Enter any specific information you want the IRS to provide (for example, “lien information,” “balance due amount,” “wage and income transcript,” “account transcript”). Enter “not applicable” if you are not limiting your designee’s authority. Tip: Listing a specific tax return (like Form 1040) automatically entitles your designee to inspect or receive taxpayer notices regarding any return-related civil penalties and payments (like failure-to-pay penalty). You don’t need to reference those penalties specifically.

6. Complete Line 4: Specific Use Not Recorded on Centralized Authorization File

Check this box only if your authorization is for specific one-time uses.

The IRS records most tax information authorizations on the Centralized Authorization File system. However, some specific-use authorizations are not recorded there. Check this box if your authorization is for: Requests to disclose information to loan companies or educational institutions, requests to disclose information to federal or state agency investigators for background checks, or requests for information regarding specific forms like Form SS-4 (Application for Employer Identification Number), Form 1096 (Annual Summary and Transmittal), Form 4361 (Application for Exemption From Self-Employment Tax), or other forms listed in the instructions. If you check this box: Skip Lines 5 and 6. Your designee should mail or fax Form 8821 directly to the IRS office handling the specific matter. This form will not be recorded on the Centralized Authorization File and will not revoke any prior authorizations. Tip: Most tax professionals and ongoing tax matters should NOT check this box. Check it only for one-time, specific purposes like loan applications or background checks.

7. Complete Line 5: Disclosure of Tax Information

Decide if you want ongoing copies sent to your designee.

You must check a box on either Line 5a or Line 5b unless you checked the box on Line 4. Line 5a: Check this box if you want copies of tax information, notices, and other written communications sent to your designee on an ongoing basis. This means the IRS will automatically mail copies of notices and communications to your designee as they are issued. Note: Designees will no longer receive forms, publications, and other general materials with the notices—only specific notices about your account. Line 5b: Check this box if you do not want any copies of notices or communications sent to your designee. Your designee can still request and receive information, but the IRS will not automatically send them copies. Tip: If you want your designee to stay informed in real time about IRS correspondence, check Line 5a. If they only need access to pull transcripts or review information upon request, check Line 5b to reduce unnecessary mail.

8. Complete Line 6: Retention/Revocation of Tax Information Authorizations

Decide whether to keep or revoke previous authorizations.

Filing a new Form 8821 automatically revokes all prior tax information authorizations on file with the IRS for the same tax matters and periods unless you check the box on Line 6 and attach copies of the authorizations you want to retain. To retain existing authorizations: Check the box and attach copies of any prior Form(s) 8821 that you want to remain in effect. To revoke all prior authorizations: Leave the box unchecked. The new Form 8821 will automatically revoke all previous authorizations for the same matters. To revoke without filing a new form: Write or type a statement indicating you want to revoke authorization. Include your name, taxpayer identification number, the designee’s name, the tax matters, the tax form number, the periods, and your signature and date. Mail or fax this statement to the IRS using the Where to File Chart. For complete revocation, state “revoke all years/periods” instead of listing specific matters. To revoke a specific-use authorization: Send the original authorization or notification of revocation to the IRS office handling your case. Tip: Review all existing authorizations before filing a new Form 8821. If you want certain people to maintain access, you must check the retention box and attach documentation.

9. Complete Line 7: Signature of Taxpayer(s)

Sign and date the form with proper authority.

Individuals: You must sign and date the authorization yourself. If you filed a joint return, your spouse must execute a separate Form 8821 to authorize a designee for their tax information. Corporations: Generally, Form 8821 can be signed by an officer having authority under applicable state law to bind the corporation, or any corporate officer (president, vice president, treasurer, assistant treasurer, chief accounting officer) authorized to access the corporation’s confidential tax information. Partnerships: Generally, Form 8821 can be signed by any person who was a member of the partnership during any part of the tax period covered by Form 8821. If the form covers more than one tax year or period, the person must have been a partner for all or part of each year or period covered. Employee plans: If the plan is listed as the taxpayer on Line 1, a duly authorized individual having authority to bind the plan must sign and enter that individual’s exact title. Trusts: A trustee having the authority to bind the trust must sign with the title of trustee entered. If the trust hasn’t previously submitted a completed Form 56 (Notice Concerning Fiduciary Relationship) identifying the current trustee, the trust must submit Form 56 to identify the current trustee. Estates: An executor having the authority to bind the estate must sign. If there is more than one executor, only one co-executor having authority to bind the estate is required to sign. Signature requirements: You must handwrite your signature in ink if filing by mail or fax. Digital, electronic, or typed-font signatures are not valid for mailed or faxed forms. For online submissions through the IRS Secure Access portal, you must use an electronic signature. Tip: Unsigned or improperly signed forms will be rejected. Ensure the person signing has legal authority to do so, especially for business entities, trusts, and estates.

10. Submit Form 8821

File using your preferred method.

Online (fastest and recommended): Create an IRS Secure Access account at IRS.gov/Submit2848 (the same portal handles both Form 2848 and Form 8821). Upload your completed, electronically signed form. You’ll receive immediate email confirmation. Processing is faster, and the authorization is automatically recorded on the Centralized Authorization File. Submit one form at a time. Do not submit online if you’ve already mailed or faxed the form. Mail: Use the “Where to File Chart” in the Form 8821 instructions to find the correct IRS address based on your location. Must include handwritten ink signature. Consider using certified mail for tracking. Fax: Use the fax number from the “Where to File Chart” based on your location. Include handwritten ink signature. For specific-use authorizations (Line 4 checked): Mail or fax directly to the IRS office handling the specific matter, not to the general processing center. Tip: Online submission is strongly recommended for speed and confirmation. However, if you checked the box on Line 4 for specific use, you can only mail or fax—online submission is not available.

11. Verify Processing and Designee Access

Confirm your authorization is active.

After submission, allow time for IRS processing. Online submissions process fastest. Your designee will receive a Centralized Authorization File number by mail if they didn’t already have one (unless this is a specific-use authorization not recorded on Centralized Authorization File). Online access for designees: Once Form 8821 is properly executed and on file, your designee can access tax account information using the IRS e-Services Transcript Delivery System or other IRS online tools available to tax professionals. Tax Pro Account: Designees can view all their active authorizations through Tax Pro Account and can check processing status there. Expiration: Form 8821 authorizations remain in effect until the specified periods end, unless you revoke them earlier or file a new Form 8821 that automatically revokes prior ones. Tip: If you need immediate access to information and your form hasn’t been processed yet, your designee can fax a signed copy directly to the IRS employee handling a specific matter to obtain information for that case.

12. Update or Revoke as Needed

Make changes when circumstances change.

To add or change designees for the same tax matters: File a new Form 8821. This automatically revokes prior authorizations unless you check the retention box on Line 6 and attach copies of authorizations to keep active. To completely revoke a designee’s authority: Write or type a revocation statement (include your name, taxpayer identification number, designee’s name, and signature) stating “revoke all years/periods.” Mail or fax to the IRS using the Where to File Chart. You can also submit a revocation through the online portal. To limit or modify access: File a new Form 8821 with the updated tax information parameters. The new authorization replaces the old one for those specific matters. Tip: Form 8821 does not grant representation authority, so your designee cannot make decisions or take actions on your behalf. If your needs change and you require someone to represent you before the IRS, file Form 2848 instead.