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Official form guide
Form 8821: Tax Information Authorization
IRS Form 8821 is a Tax Information Authorization that lets a taxpayer permit a designee to receive tax information. The 120‑day requirement does not apply when authorizing disclosure for IRS assistance.
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IRS Form 8821 - Tax Information Authorization
IRS Form 8821 is a Tax Information Authorization that lets a taxpayer permit a designee to receive tax information. The 120‑day requirement does not apply when authorizing disclosure for IRS assistance.
Risk Radar
Scan points- 1Using a typed signature on a mailed or faxed Form 8821 results in rejection.
- 2Using a typed or electronic font signature on a mailed or faxed Form 8821, which requires a handwritten signature.
- 3Listing more than two designees for the same tax matter, which exceeds the allowed limit.
- 4Leaving the box unchecked for copies of notices when you want the designee to receive them.
- 5Omitting the taxpayer’s TIN on line 1, preventing proper identification.
Plain English
Form 8821 lets you give another person or company permission to get your tax records from the IRS. It is used when you need a tax professional, lender, or other representative to see your return or notices.
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 a taxpayer wants to authorize a designee to receive tax information, including assistance with a tax matter with the IRS.
- Do not use it when the designee needs to endorse, negotiate, or receive a taxpayer's refund check or direct‑deposit refund.
- Check Form 4506-T instead when you need a transcript of a tax return.
Form selector
Use this form or another form?
Need an official copy of a filed tax return
IRS charges a fee and requires payment with the request
✓ Confirm the fee amount and payment method
Request a transcript of a tax return
Transcript is free and faster than a copy
✓ Verify the correct tax year is selected
Notify IRS of a fiduciary relationship
Designates legal authority for the fiduciary
✓ Ensure the fiduciary’s name and TIN are accurate
Deadline or filing window
The source provides no filing deadline or extension information.
Checklist
What you need before filling it out
Taxpayer name, TIN, address (Line 1)
Taxpayer’s legal name, SSN or EIN, mailing address · Tax return or IRS notice
Designee name and address (Line 2)
Designee’s full name and address · Designee’s own records
Authorization purpose description (Line 3)
Specific purpose for disclosure · Taxpayer’s written request
Signature and date (Signature of Taxpayer)
Handwritten signature and date · Signature block on form
Box on line 4 (choose filing method)
Checked box indicating online submission · Form 8821 line 4
Before you submit
- 1Verify the taxpayer’s name, TIN, and address are correct.
- 2Confirm the designee’s name and address are entered in the designee section, not the taxpayer section.
- 3State the specific purpose for which the designee may receive information.
- 4Decide whether to check the box on line 4 for online filing and choose the appropriate submission method.
- 5Ensure the signature is handwritten if filing by mail or fax.
- 6If using an electronic signature, confirm you have a Secure Access account and will submit via IRS.gov/Submit8821.
- 7Attach copies of any prior Form 8821 if revoking previous authorizations.
- 8Review the Where To File Chart for the correct mailing or fax address if not filing online.
- 9Keep a copy of the completed form for your records.
How to file this form
- 1Complete the taxpayer information on line 1.
- 2Fill in the designee’s name, address, and contact details on line 2.
- 3Describe the authorized tax information purpose on line 3.
- 4Indicate filing method by checking or leaving unchecked the box on line 4.
- 5Sign and date the form (handwrite if mailing/fax; electronic signature if filing online).
- 6Submit the form via the chosen method: online through IRS.gov/Submit8821, fax to the number in the Where To File Chart, or mail to the address in the Where To File Chart.
- 7Retain a copy of the submitted Form 8821 for your records.
Known limitations
- 1A designee cannot endorse, negotiate, or receive a taxpayer’s refund check or direct‑deposit refund. (Instructions p.1)
- 2Authorizations on prior Forms 8821 are automatically revoked unless the taxpayer attaches copies of the prior forms to the new submission. (Instructions p.1)
- 3A taxpayer may designate no more than two designees to receive copies of IRS notices and communications for the same matter. (Instructions p.3)
- 4The Centralized Authorization File will not record future tax years or periods that exceed three years from December 31 of the year the IRS receives the authorization. (Instructions p.3)
- 5The 120‑day requirement does not apply when the authorization is for assistance with a tax matter with the IRS. (Instructions p.2)
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.
Almost done reviewing the fields?
Fillable formOpen in Editor->The instructions are for Form 8821 (Rev. September 2021). The source directs users to the latest information page at IRS.gov/Form8821 for any updates.
What changed or needs a fresh check
- Edition date — confirm the revision date reads September 2021
- Fee — not stated in the official source
- Mailing address — see Where To File Chart; specific address not stated in the official source
- Signature — handwrite signature for mail/fax; electronic signature only for online filing
- Electronic submission — verify you have a Secure Access account before using IRS.gov/Submit8821
Quick Facts
Downloads
After you file
- 1Keep the signed Form 8821 and any attached prior authorizations in your records.
- 2If filing online, retain the Secure Access confirmation receipt.
- 3Do not mail the form to the comments address; send it by the method chosen (online, fax, or mail) to the address in the Where‑To‑File chart. (Instructions p.5)
- 4If an error is discovered, submit a new Form 8821 with the corrected information and, if you wish to retain the prior authorization, attach a copy of the prior form and check line 5. (Instructions p.4)
- 5The authorization is recorded immediately in the Centralized Authorization File (CAF). (Instructions p.1)
Sources
- SRCInstructions p.1 — a designee cannot endorse, negotiate, or receive a taxpayer’s refund check or direct‑deposit refund.
- SRCInstructions p.1 — prior authorizations are automatically revoked unless copies are attached to the new submission.
- SRCInstructions p.3 — a taxpayer may designate no more than two designees to receive copies of IRS notices and communications for the same matter.
- SRCInstructions p.3 — the CAF will not record future tax years or periods that exceed three years from December 31 of the year the IRS receives the authorization.
- SRCInstructions p.2 — the 120‑day requirement does not apply when authorizing disclosure for assistance with a tax matter with the IRS.
- SRCInstructions p.1 — most requests record immediately to the Centralized Authorization File (CAF).
- 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 you may submit online, by fax, or by mail.
- SRCInstructions p.4 — to retain a prior authorization, attach a copy and check line 5; to revoke without a new form, write “REVOKE” across the top and sign.
- SRCInstructions p.5 — do not send Form 8821 to the comments address; use the filing methods described in How To File.
Common confusion points
Do I have to wait 120 days before the designee can get my tax info?
The 120‑day rule generally applies, but it is waived for authorizations that assist with a tax matter with the IRS.
→ Verify that line 4 is checked for assistance; if so, the wait does not apply.
Can I name three designees for the same issue?
The form limits receipt of notices to a maximum of two designees per matter.
→ Count the designees and ensure no more than two are listed for the same tax matter.
Will my designee be able to receive my refund check?
The form expressly prohibits a designee from endorsing, negotiating, or receiving a refund.
→ Confirm you have not checked any option that would allow refund handling.
Can I request tax information for years beyond three years from now?
The CAF will not record years or periods that exceed three years from December 31 of the receipt year.
→ Ensure the years/periods listed fall within that three‑year window.
Do I need to attach my old Form 8821 to keep it active?
Prior authorizations are automatically revoked unless copies are attached to the new submission.
→ Attach the prior form and check line 5 if you wish to retain it.
Where should I send the form if I filed it online?
Online submissions require using the IRS Submit8821 portal, not mailing the form.
→ After signing electronically, submit through IRS.gov/Submit8821 and keep the confirmation.
Will the designee receive IRS publications and forms along with notices?
Designees do not receive forms, publications, or other related materials.
→ Review the notice‑receipt box and remember only notices and communications are shared.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 8821 – under IRC §6103(c) the designated recipient faces penalties for any unauthorized access, use, or redisclosure of the taxpayer’s confidential information.
Questions about IRS Form 8821
What is IRS Form 8821 used for?
Form 8821 lets you give another person or company permission to get your tax records from the IRS. It is used when you need a tax professional, lender, or other representative to see your return or notices.
Who must file IRS Form 8821?
The taxpayer—individual, corporation, partnership, or association—who wants to authorize a designee must file Form 8821.
What information does IRS Form 8821 require?
Line 1 records the taxpayer’s name, TIN and address; the designee’s name, address and contact appear on the designated lines; Line 3 lists the tax information type, form number, years or periods and the specific matter.
Where do I file IRS Form 8821?
If line 4 is checked, mail or fax to the IRS office handling the specific matter; otherwise submit online at IRS.gov/Submit8821, fax to the number in the Where‑To‑File Chart, or mail to the address in that chart.
How do I complete IRS Form 8821?
Enter the taxpayer’s name, TIN and address on line 1, then provide the designee’s name, address and phone on the following lines. On line 3 specify the tax form number, years or periods and the matter. Check the box on line 4 if you want the IRS to send the form to the office handling the specific matter, otherwise choose online, fax or mail submission. Hand‑write your signature (or use an electronic signature only when filing online) and date the form before sending.
What happens if IRS Form 8821 is filed incorrectly?
If the form is not signed correctly or the signature type is invalid, the IRS rejects the authorization and the designee cannot receive any information.
Do I have to wait 120 days before the designee can get my tax info?
The 120‑day rule generally applies, but it is waived for authorizations that assist with a tax matter with the IRS. Verify that line 4 is checked for assistance; if so, the wait does not apply.
Can I name three designees for the same issue?
The form limits receipt of notices to a maximum of two designees per matter. Count the designees and ensure no more than two are listed for the same tax matter.
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