Fillable Form 8821 (2020)

What is Form 8821?

The Tax Information Authorization form, Form 8821 is a document issued by the Internal Revenue Service (IRS). It is filed by taxpayers to allow individuals, corporations, organizations, or partnerships they designate to inspect, receive, or both their private information.

How to fill out Form 8821?

Form 8821 is a single-page form that should be filled out completely. Follow the instructions carefully and provide the required information accurately to avoid any problems with the IRS.

Line 1 Taxpayer Information
Provide your name, address, Taxpayer Identification Number (TIN), daytime telephone number, and if applicable, plan number.

Line 2 Appointee
Provide the following information of the appointee: name, address, Centralized Authorization File (CAF) number, (Preparer Tax Identification Number (PTIN), Telephone number, and Fax number. Check the appropriate box if your address, telephone number, or fax number is new. For unavailable information, write “NONE.”

Line 3 Tax Information
Check the designated box to authorize access to your IRS records via an Intermediate Service Provider. For column A, provide the Type of Tax Information. For column B, provide the Tax Form Number. For column C, provide the Years or Periods. For column D, provide the Specific Tax Matters.

Line 4 Specific use not recorded on Centralized Authorization File (CAF)
Mark the checkbox if the tax information authorization is for a specific use not recorded in CAF. If you use this line, skip Lines 5 and 6.

The IRS keeps the records of tax information authorizations on the CAF system, but the authorizations related to certain issues are not recorded. The following are some of the samples of specific uses that are not recorded:

• Requests to disclose information to loan companies or educational institutions.
• Requests to disclose information to federal or state agency investigators for background checks.
• Requests for information regarding the following forms:
  • Form SS-4, Application for Employer Identification Number (EIN);
  • Form W-2 Series;
  • Form W-4, Employee’s Withholding Certificate;
  • Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN);
  • Form 843, Claim for Refund and Request for Abatement;
  • Form 966, Corporate Dissolution or Liquidation;
  • Form 1096, Annual Summary and Transmittal of U.S. Information Returns;
  • Form 1098, Mortgage Interest Statement;
  • Form 1099 Series;
  • Form 1128, Application To Adopt, Change, or Retain a Tax Year;
  • Form 2553, Election by a Small Business Corporation; or
  • Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious orders and Christian Science Practitioners.

Line 5 Disclosure of tax information
Mark the A checkbox if you want copies of tax information, notices, and other written communication sent to the appointee on an ongoing basis.

Mark the B checkbox if you do not want any copies of notices or communications sent to your appointee.

Line 6 Retention/revoaction of prior tax information authorizations
Do not use Line 6 if the checkbox in Line 4 is marked. If the checkbox in Line 4 is not marked, the IRS will remove all previous tax information authorizations on file, unless you direct them otherwise. Use this line if you do not want a prior ta information authorization submission to be revoked, attach a copy of the tax information that you want to retain.

If you do not have a copy of the tax information authorization you want to revoke and it is not a specific-use authorization, send a notification to IRS. The “Where to file Form 8821” below for the address appropriate address. In the notification, you must state that the authority of the appointee is revoked, list the name and address of the appointee whose authority is being revoked, list the tax matters and tax periods, and sign and provide the date of signing.

Line 7 Signature of taxpayer
Validate the authorization by signing this part. Also, provide your full legal name, the date when you signed the form, and your title, if applicable.

When should I file Form 8821?

File Form 8821 within 120 days of your signature date on it if you are filing it to allow the disclosure of your tax information for a purpose other than addressing or resolving a tax matter with the IRS. The 120-day filing requirement does not apply to a form submitted to allow the disclosure for the purpose of assistance with a tax matter with the IRS.

Where to file Form 8821?

You may file Form 8821 by mail or fax. If you used Line 4 of the form, file it to the IRS office that handles the specific matter. Otherwise, file it directly to the appropriate IRS depending on your location.

Follow the table below to know where to mail or fax Form 8821. The table can also be found in the Where To File section of the Form 8821 Instructions document.