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Form 8821: Tax Information Authorization
IRS Form 8821 is Tax Information Authorization, which allows a designee to receive tax information from the IRS for faster processing. This form can be used during small business loan applications or tax preparation.
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IRS Form 8821 - Tax Information Authorization
IRS Form 8821 is Tax Information Authorization, which allows a designee to receive tax information from the IRS for faster processing. This form can be used during small business loan applications or tax preparation.
Risk Radar
Scan points- 1For mail/fax filing, ensure your signature on Line 6 is handwritten, not typed or digital.
- 2Filing without checking the box on line 4 when routing matters require it.
- 3Forgetting to sign and date Line 6 if mailing or faxing Form 8821.
- 4Entering the designee's information in the Taxpayer Information box (Line 1).
- 5Not selecting the appropriate box to authorize receipt of notices/communications by the designee.
Plain English
This form lets you officially tell the Internal Revenue Service (IRS) who else can get your tax information. Once filed and accepted by the IRS, your chosen person or entity can access your records online through IRS.gov/eServices. This speeds up processes like getting a small business loan or preparing taxes.
Submission Date
- Filing date: 2021-09-02 22:10:40
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when authorizing a designee to receive tax information from the IRS for faster processing of authorizations related to small business loan applications or during tax preparation.
- Do not use it when you wish to change your last known home address with the IRS; instead, use Form 8822.
- Check Form 4506-T (or Form 4506T-EZ) instead when requesting a transcript of your tax return by mail.
Form selector
Use this form or another form?
Need to notify IRS of a fiduciary relationship
To officially inform the IRS that a fiduciary relationship exists between parties.
✓ Check before you continue
Requesting a photocopy of an original tax return
This form is used specifically when a photocopy of the original return, not just transcript data, is required.
✓ Check before you continue
Changing your business address as a taxpayer
Use this specific form to update only the business address associated with your entity on Form 8821.
✓ Check before you continue
Deadline or filing window
The general requirement of Form 8821 does not have a specific deadline mentioned in the source. However, if you are seeking to authorize disclosure for assistance with a tax matter, the standard 120-day requirement does not apply to that filing.
Checklist
What you need before filling it out
Taxpayer Information (Individual)
Your name, TIN, and street address · Space provided on Form 8821
Authorization Purpose
The specific matter requiring the authorization · Line(s) on Form 8821
Designee Address Change
Written notification signed and dated by the designee(s) · Location where Form 8821 was filed
Electronic Signature (Mail/Fax)
A digital, electronic, or typed-font signature · N/A (Applies to submission method)
Joint Return Authorization
Spouse's separate execution on a separate Form 8821 · Line(s) pertaining to the joint return
Before you submit
- 1Verify that you have entered your own name, TIN, and street address in the Taxpayer Information box (not the designee's info).
- 2Confirm that if filing a joint return, your spouse has executed their own authorization on a separate Form 8821.
- 3If using an electronic signature, confirm you are submitting Form 8821 online via IRS.gov/Submit8821.
- 4If mailing or faxing, ensure the signature is handwritten (a digital or typed-font signature is not valid for these methods).
- 5If your designee's address has changed, verify that a new Form 8821 isn't required and you are submitting written notice instead.
- 6Verify that if authorizing disclosure for assistance with a tax matter, the 120-day requirement does not apply to this specific submission.
- 7If filing electronically, confirm your submission is being sent to the correct IRS office handling the specific matter (if line 4 was checked).
How to file this form
- 1Complete Form 8821 by entering the required Taxpayer Information and detailing the authorization purpose.
- 2Sign and date Form 8821 according to your filing method (handwritten for mail/fax, or use electronic signature online).
- 3Choose submission method: If line 4 is checked, mail or fax it to the designated IRS office; otherwise, submit Online via IRS.gov/Submit8821, Fax, or Mail directly.
- 4Receive confirmation of receipt and verify that your authorization has been recorded in the Centralized Authorization File (CAF).
Known limitations
- 1Designees are never allowed to endorse or negotiate a taxpayer's refund check or receive a taxpayer's refund via direct deposit.
- 2The 120-day requirement does not apply to a Form 8821 submitted to authorize disclosure for the purpose of assistance with a tax matter with the IRS.
- 3The IRS will not record on the Centralized Authorization File (CAF) future tax years or periods listed that exceed 3 years from December 31 of the year the IRS receives the authorization.
Field map
Compact field-by-field guide
Entity Info
1 items
Name and taxpayer ID of the entity claiming the credit.
Credit Info
1 items
Type of credit or incentive being claimed.
Calculation
2 items
The base amount used to calculate the credit.
Calculated credit amount after applying formulas and limitations.
Certification
1 items
Detailed breakdown supporting the credit calculation.
Signatures
1 items
Sign and date the form.
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Fillable formOpen in Editor->The current edition is dated September 2021 (Rev.). For the latest information about Form 8821, users should check IRS.gov/Form8821.
What changed or needs a fresh check
- Edition date — confirm the revision date reads September 2021.
- Fee — a fee must be paid for each return ordered when requesting documents via mail.
- Mailing address — verify the correct IRS office address based on your location using the Where To File Chart (not stated in this excerpt).
- Signature — confirm you have handwritten your signature if mailing or faxing Form 8821.
- Online submission — confirm you possess a Secure Access account if submitting online via IRS.gov/Submit8821.
Quick Facts
Downloads
After you file
- 1Keep a copy of Form 8821 for your records.
- 2If you wish to retain prior authorizations, attach copies of those previous Forms 8821 and check the line 5 box on the new submission.
- 3If revoking an authorization without submitting a new form, write "REVOKE" across the top of the specific authorization and provide your current signature and date underneath it.
- 4Allow time for processing; the estimated average time is 6 minutes for Recordkeeping, 12 minutes for Learning about the law or authorization, and 44 minutes for Preparing and sending the form to the IRS.
Sources
- SRCInstructions p.1 — Form 8821 authorizes any individual, corporation, firm, organization, or partnership to inspect TIP and/or receive confidential information verbally or in writing for listed tax types and years.
- SRCInstructions p.1 — Authorizations on prior Forms 8821 are automatically revoked unless copies of the prior forms are attached to new submissions.
- SRCInstructions p.1 — Section 6103(c) limits disclosure and use of return information received pursuant to consent, holding the recipient subject to penalties for unauthorized access, other use, or redisclosure without express permission.
- SRCInstructions p.2 — If you check the box on line 4, mail or fax Form 8821 to the IRS office handling the specific matter; otherwise, choose online submission at IRS.gov/Submit8821, faxing, or mailing.
- SRCInstructions p.3 — A maximum of two designees may be designated on Form 8821 to receive copies of notices and communications sent by the IRS for the same matter(s).
- SRCInstructions p.4 — To prevent a prior authorization from being revoked, attach a copy of that authorization and check the line 5 box.
- SRCInstructions p.5 — The estimated average time to complete Form 8821 is 6 minutes (Recordkeeping), 12 minutes (Learning about the law or authorization), and 44 minutes (Preparing and sending the form).
Common confusion points
What happens to my old authorizations when I file a new Form 8821?
They are automatically revoked unless you attach copies of your prior Forms 8821 to your new submissions.
→ Check if you attached previous forms or if the form states they are being retained.
Can one person be listed as a designee on Form 8821?
You may not designate more than two designees on Form 8821 for receiving copies of notices and communications sent to you by the IRS for the same matter(s).
→ Confirm that the number of designated recipients does not exceed two.
If I only want my designee to handle a penalty, what should I write in the description?
Enter "civil penalty" in Instructions for Form 8821 (Rev. 09-2021) -3-.
→ Verify that "civil penalty" is entered when authorizing receipt only for a specific penalty/interest.
Do all my designees get every single piece of correspondence?
No, the designee(s) will not receive forms, publications, and other related materials with the correspondence.
→ Check the box under each designee's name to indicate if they should receive copies of notices and communications sent to you by the IRS.
How do I submit Form 8821 if I don't check the box on line 4?
You can choose to submit it online (via Secure Access), fax it, or mail it directly.
→ Confirm which submission method is appropriate for your situation based on Line 4 selection.
What happens if my designee's address/phone/fax number has changed since the IRS issued the CAF number?
Check the appropriate box to indicate that the designee's contact information is new.
→ Ensure you check the corresponding box next to the designee's name/address block.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If you want to revoke an authorization without submitting a new one, use Form 8821 itself by writing "REVOKE" across it.
Questions about IRS Form 8821
What is IRS Form 8821 used for?
This form lets you officially tell the Internal Revenue Service (IRS) who else can get your tax information. Once filed and accepted by the IRS, your chosen person or entity can access your records online through IRS.gov/eServices. This speeds up processes like getting a small business loan or preparing taxes.
Who must file IRS Form 8821?
The taxpayer files Form 8821 to designate an authorized designee. If filing for a joint return, the spouse must submit a separate Form 8821 to designate a designee.
What information does IRS Form 8821 require?
Line 1 collects the Taxpayer Information (name, TIN, address). Line 3 requires entering the type of tax information, the corresponding tax form number, the years or periods, and the specific matter. The designee's name and address are also provided on the form.
When is IRS Form 8821 due?
The 120-day requirement does not apply to a Form 8821 submitted specifically to authorize disclosure for assistance with a tax matter with the IRS.
Where do I file IRS Form 8821?
If you check the box on line 4, mail or fax Form 8821 to the specific IRS office handling your matter. Otherwise, it can be submitted online at IRS.gov/Submit8821, via fax, or by mail using the address in the Where To File Chart.
How do I complete IRS Form 8821?
First, complete the Taxpayer Information (Line 1) and provide details about the designee(s). Next, fill out Line 3 by specifying the tax information type, form number, years/periods, and matter. Finally, sign and date the authorization on Line 6; a handwritten signature is required for mail or fax submissions.
What happens if IRS Form 8821 is filed incorrectly?
If a properly executed Form 8821 is not on file with the IRS, your designee cannot get online tax information through IRS.gov/eServices for that specific matter.
What happens to my old authorizations when I file a new Form 8821?
They are automatically revoked unless you attach copies of your prior Forms 8821 to your new submissions. Check if you attached previous forms or if the form states they are being retained.
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