Form 8821: Tax Information Authorization

Form 8821 is generally used to authorize a designated person to receive or inspect certain federal tax information on behalf of a taxpayer.

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Introduction

Form 8821, Tax Information Authorization, is generally used by taxpayers to authorize another person or organization to receive or inspect certain tax information. The authorization allows the designated person to access specified tax information without generally giving that person the same authority as a power of attorney.

This guide provides general information about Form 8821, including who may use the form, the information commonly needed, and the basic process for completing it. The information is intended to provide a simple overview of Form 8821 and its general purpose.

What Is Form 8821?

Form 8821 is generally used to authorize an individual or organization to receive or inspect specified tax information from the Internal Revenue Service. The authorization is generally limited to the tax matters and periods identified on the form.

Form 8821 generally identifies the taxpayer, the designated individual or organization, the tax information that may be accessed, and the applicable tax periods. The form generally does not authorize the designated person to represent the taxpayer or perform acts on the taxpayer’s behalf.

Who Uses Form 8821?

Form 8821 is generally used by taxpayers who want to allow another person or organization to receive or inspect specified federal tax information.

The designated recipient may be a tax professional, financial professional, lender, organization, or another person or entity that needs access to the taxpayer’s specified tax information. The authorization depends on the information, tax matters, and periods identified on the form.

What Information Is Needed?

The information needed to complete Form 8821 generally comes from the taxpayer’s tax records and information about the individual or organization being authorized to receive or inspect the tax information. Accurate information can help ensure that the authorization applies to the intended tax matters and periods.

Common information includes:

Taxpayer name
Taxpayer address
Social Security number or employer identification number
Telephone information when applicable
Designated individual or organization name
Designated individual or organization address
Designated recipient identification information when applicable
Tax matters
Tax form numbers
Tax periods or years
Specific tax information to be disclosed
Additional authorization information when applicable
Taxpayer signature
Date of authorization
Supporting tax records

The specific information required may depend on the taxpayer, designated recipient, tax matter, tax form, tax period, and type of tax information being authorized.

How to Fill Out/Complete Form 8821

Form 8821 is generally completed by identifying the taxpayer, identifying the designated individual or organization, specifying the tax matters and periods covered, identifying the tax information that may be disclosed, completing any applicable authorization information, and reviewing the form before submission.

The basic process is to gather taxpayer and recipient information, identify the applicable tax matters and periods, specify the tax information being authorized, review any limitations or additional instructions, complete the taxpayer’s signature and date, and submit the completed form according to the applicable requirements. Taxpayers should retain a copy of Form 8821 and related records.

Section 1

Enter the taxpayer’s identifying information. This generally includes the taxpayer’s name, address, Social Security number, employer identification number, and other applicable information.

The information should generally agree with the taxpayer’s tax and account records. Taxpayers should review the identifying information carefully before continuing with the authorization.

Section 2

Enter the designated individual’s or organization’s information. This generally includes the name, address, and other applicable information for the person or organization that will receive or inspect the taxpayer’s tax information.

The designated recipient information should generally be entered accurately. Taxpayers should review the information carefully to make sure the authorization is directed to the intended individual or organization.

Section 3

Identify the tax matters and periods covered by the authorization. This generally includes the applicable tax form or type of tax and the tax periods or years for which the designated recipient may receive or inspect information.

The tax matters and periods should generally be identified clearly and accurately. Taxpayers should make sure the authorization covers the intended tax information without unnecessarily including unrelated tax periods or matters.

Section 4

Identify the specific tax information that may be disclosed. This generally involves identifying the type of tax information the designated individual or organization is authorized to receive or inspect.

The taxpayer should generally provide enough information to clearly identify the intended tax information. Any applicable limitations should be reviewed carefully before the authorization is submitted.

Section 5

Provide any applicable additional authorization information. This may include specific instructions, limitations, or other information relevant to the taxpayer’s authorization.

Additional information should generally be clear and consistent with the taxpayer’s intended authorization. Taxpayers should review any special instructions carefully before completing the form.

Section 6

Review the authorization information. Check the taxpayer information, designated recipient, tax matters, tax forms, tax periods, tax information, limitations, and additional instructions.

The information should generally be consistent throughout Form 8821 and the taxpayer’s tax records. Any errors or missing information should be addressed before the form is submitted.

Section 7

Complete the taxpayer’s signature and date. The taxpayer generally signs Form 8821 to authorize the designated individual or organization to receive or inspect the specified tax information.

The taxpayer should review the entire form before signing. The taxpayer should make sure the designated recipient, tax matters, tax periods, and tax information are accurately identified.

Final Review

Review Form 8821 after completing all applicable sections. Check the taxpayer information, designated recipient information, tax matters, tax forms, tax periods, authorized tax information, limitations, additional instructions, signature, and date.

A final review can help identify errors or omissions before the authorization is submitted. Taxpayers should retain Form 8821, related tax records, correspondence, and other documentation associated with the tax information authorization.

Common Mistakes

Common Form 8821 mistakes may include entering incorrect taxpayer information, providing incorrect designated recipient information, or failing to properly identify the tax matters and periods covered by the authorization. Errors involving tax form numbers or tax periods can affect the scope of the authorization.

Other mistakes may include authorizing access to information that was not intended to be disclosed, failing to include applicable limitations, providing incomplete information, missing a signature or date, using incorrect recipient information, or submitting the form without reviewing it. Comparing Form 8821 with the taxpayer’s tax records and intended authorization can help identify potential errors.

Related IRS Forms

Taxpayers may encounter other federal tax forms when authorizing representatives, allowing access to tax information, requesting tax records, or addressing federal tax matters.

Common related forms include:

Form 2848 for certain powers of attorney and declarations of representative
Form 4506 for requesting a copy of a previously filed tax return
Form 4506-T for requesting certain tax transcripts
Form 4506-C for certain tax transcript requests
Form 1040 for individual federal income tax reporting
Form 1120 for certain corporate federal income tax reporting
Form 1065 for partnership federal income tax reporting
Form 1120-S for certain S corporation federal income tax reporting
Form 9465 for requesting an installment payment arrangement
Form 843 for certain claims for refund and requests for abatement

The appropriate form depends on the taxpayer’s circumstances, the type of tax matter, the type of authorization, and the information or action being requested.

Where to File or Submit

Form 8821 is generally submitted according to the applicable procedures for tax information authorizations. The appropriate submission process can depend on the taxpayer’s circumstances, tax matters, designated recipient, and other applicable requirements.

Taxpayers should review the applicable submission requirements before submitting Form 8821. A copy of the completed form, tax records, recipient information, correspondence, and other supporting documentation should generally be retained for the taxpayer’s records.

Current IRS Form & Instructions

Taxpayers should use the applicable version of Form 8821 and its instructions when preparing a tax information authorization. Federal forms, requirements, and procedures can change, so the version used should correspond with the applicable request and circumstances.

Before submitting Form 8821, review the form and applicable instructions and confirm that the taxpayer information, designated recipient information, tax matters, tax forms, tax periods, authorized information, limitations, signature, and date are accurate. This can help reduce errors in the authorization.

Important Information / Disclaimer

This Form 8821 guide is provided for general informational purposes only and is intended to provide a basic overview of Form 8821 and common information associated with authorizing access to certain federal tax information. This information is not tax, legal, accounting, or financial advice, and Form 8821 requirements can vary depending on the taxpayer, designated recipient, tax matters, tax periods, type of information, and other applicable circumstances.

Taxpayers and designated recipients are responsible for determining their applicable authorization, filing, recordkeeping, disclosure, and tax reporting requirements. The information on this page may not cover every situation, exception, limitation, or special rule that may apply. When appropriate, taxpayers should consider seeking assistance from a qualified tax professional, attorney, enrolled agent, certified public accountant, or other qualified advisor regarding their specific tax situation or Form 8821 requirements.