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Official form guide
Form 8821-SP: 8821 (sp)
IRS Form 8821 (sp) is used to designate an authorized person or persons to receive tax information for a taxpayer, filer, or entity. If filing related to IRA penalties, annotate "IRA civil penalty" in column (a).
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IRS Form 8821-SP - 8821 (sp)
IRS Form 8821 (sp) is used to designate an authorized person or persons to receive tax information for a taxpayer, filer, or entity. If filing related to IRA penalties, annotate "IRA civil penalty" in column (a).
Risk Radar
Scan points- 1Failing to mark the box when naming >2 designees requires attaching an accompanying list of those individuals.
- 2Failing to list the nine-digit CAF number for each designated person on Form 8821.
- 3Not checking the box if naming more than two designees, requiring a separate attached list.
- 4For joint filers, failing to have the spouse execute their own Form 8821 separately.
- 5Listing the name and address of the designee in the 'Información sobre el contribuyente' section instead of leaving it blank (for individuals).
Plain English
This form allows you to officially name someone—like a spouse or accountant—to act on your behalf when dealing with the IRS regarding your taxes. By submitting Form 8821, you direct the agency to send important notices and information directly to that designated person instead of just yourself. This ensures key tax communications reach the right hands.
Submission Date
- Filing date: 2022-01-24 22:10:19
- 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 you wish to authorize an individual or entity to inspect and/or receive your confidential tax information verbally or in writing for a specific type of tax, year, or period.
- Do not use this form when the designated person only needs authority to speak on your behalf regarding federal tax laws; that is covered by Form 2848(sp).
- Check Form 2848(sp) instead when you need to authorize an individual specifically to represent you before the IRS.
Form selector
Use this form or another form?
Filing about a deceased person's estate
Use the date of death instead of the tax year or period in column (a)
✓ Confirm the decedent's date of death is noted.
Filing for an employee benefit plan
Include the specific plan number in the description field when filing with Form 8821
✓ Verify the plan number is accurately listed.
Filing only for penalties and interest owed
Note 'civil penalty' in column (a) and include the corresponding tax year(s) in column (c) while leaving column (b) as N/A
✓ Ensure 'N/A' is correctly placed in column (b).
Deadline or filing window
The source does not state a specific filing deadline for initial submission. However, if revoking authorization without a copy of the original document, you must send a written notification to the IRS. This notification must include the name and address of each designated person whose authority is being revoked.
Checklist
What you need before filling it out
Purpose of Form 8821
Taxpayer/Entity designation & authorization type · Instructions p.1
Designated Person's Authority
Name, address, etc., of the person receiving information · Instructions p.1
IRA Penalty Designation
Must note 'IRA civil penalty' in column (a) · Instructions p.4
Filing Location/Address
Your state of residence or filing status (e.g., APO/FPO) · Instructions p.1
Foreign Filing Address
Use the International CAF Team address · Instructions p.1
Estate Tax Reference
Date of death must be noted in column (a) · Instructions p.4
Before you submit
- 1Ensure you have designated all necessary individuals or entities on Form 8821.
- 2If applicable, confirm that 'IRA civil penalty' is written in column (a) if filing regarding IRA penalties.
- 3Verify that the tax period/year(s) are correctly indicated in columns (b) and (c), or that 'N/A' is used for column (b) when appropriate.
- 4Confirm the correct IRS mailing address is selected based on your state of residence (or use the International CAF Team address).
- 5If filing from a foreign location, confirm you are using the International CAF Team address and contact information.
- 6Check that if the matter relates to an estate, the date of death is noted instead of the tax year in column (a).
- 7Sign the Form 8821 before submitting it.
How to file this form
- 1Complete all required fields on IRS Form 8821 using the current edition (01/21).
- 2Determine if you are filing for a domestic address or need to use the International CAF Team address, and enter the relevant details.
- 3If applicable, ensure specific notes are included: 'IRA civil penalty' for IRA issues, or the date of death instead of the year for estate matters.
- 4Sign the Form 8821 before sending it to the appropriate IRS service center based on your location. Keep a copy for your records.
Known limitations
- 1The Form 8821 (sp) should not be used to request copies of tax returns; for that purpose, Form 4506 is used.
- 2The Form 8821 (sp) should not be used solely to authorize someone to represent the taxpayer.
- 3A 120-day requirement does not apply to a Form 8821 sent specifically to authorize disclosure for helping with an IRS tax matter.
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 current edition is 01/21, and for the most recent information regarding IRS Form 8821 (sp), filers should visit IRS.gov/Form8821sp.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 01/21.
- Mailing address — verify you are using the correct IRS address based on your state of residence or filing location.
- Signature — ensure the form is signed before sending it to the IRS.
- Tax period reference — confirm that if dealing with an IRA penalty, 'IRA civil penalty' is noted in column (a).
- Foreign filing — confirm you are using the International CAF Team address if filing outside the United States.
Quick Facts
Downloads
After you file
- 1The contribuent must sign and date the Form 8821 on line 6.
- 2If filing electronically, the form must be submitted via IRS.gov/Submit8821 (requires a Secure Access account).
- 3When submitting by mail or fax, send it to the specific IRS office handling the matter if the box on line 4 is checked.
- 4Keep a copy of the completed and signed Form 8821 for your records.
Sources
- SRCInstructions p.1 — The official title is 8821 (sp), and it authorizes Tax Information Receipt.
- SRCInstructions p.1 — To get faster processing, use the TaxProAccount at IRS.gov/TaxProAccount.
- SRCInstructions p.2 — Form 4506 is used to request a photocopy of an original tax return; there is a fee per requested return.
- SRCInstructions p.2 — If you are a fiduciary (trustee, executor, administrator, etc.), use Form 56 to notify the IRS of that relationship.
- SRCInstructions p.3 — For trusts, note the name, title, and address of the trustee, and the name and EIN of the trust.
- SRCForm p.1 — The contribuent must sign and date this form on line 6.
Common confusion points
Who needs to sign this form?
The contribuent must sign and date the Form 8821 on line 6.
→ Check that Line 6 has a signature and date.
What if my designee doesn't have an existing CAF number?
Write 'NONE' in the designated spot, and the IRS will issue one directly to them.
→ Verify that you wrote 'NONE' instead of leaving it blank on Line 2 for that designee.
When should I use Form 56 alongside this form?
Use Form 56 (Notice Concerning Fiduciary Relationship) to notify the IRS about an existing fiduciary relationship.
→ Confirm you have submitted Form 56 if the designated person is a fiduciary.
How do I file it online?
The Form 8821 must be sent online via IRS.gov/Submit8821 if electronic signature is used.
→ Check that the submission method listed matches your filing action (online, fax, or mail).
What if I am a trust?
Note the name, title, and address of the trustee, as well as the name and EIN of the trust on the form.
→ Verify you have included all required trust details in the appropriate sections.
When is this 120-day rule waived?
The 120-day requirement does not apply when sending Form 8821 to authorize disclosure for helping with an IRS tax matter.
→ Check that your filing purpose qualifies for the exemption from the standard 120 days.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Use Form 56 (Notice Concerning Fiduciary Relationship) to notify the IRS of a fiduciary relationship.
Questions about IRS Form 8821-SP
What is IRS Form 8821-SP used for?
This form allows you to officially name someone—like a spouse or accountant—to act on your behalf when dealing with the IRS regarding your taxes. By submitting Form 8821, you direct the agency to send important notices and information directly to that designated person instead of just yourself. This ensures key tax communications reach the right hands.
Who must file IRS Form 8821-SP?
Individuals filing jointly must have their spouse present a separate Form 8821 to designate someone for them. Corporations, LLCs, or employee benefit plans file this form depending on their structure and who is authorized to sign it.
What information does IRS Form 8821-SP require?
The form collects your identifying information (name, TIN, address) in the section labeled 'Información sobre el contribuyente.' It also requires listing the full name, mailing address, and nine-digit CAF number for each designated person in the 'Designado(s)' section.
Where do I file IRS Form 8821-SP?
The form must be submitted to the IRS using the address specified in the Table of where to file the form. If revoking an authorization, a written notice must accompany that notification.
How do I complete IRS Form 8821-SP?
First, complete the 'Información sobre el contribuyente' section with your details. Next, fill out the 'Designado(s)' section for each authorized individual, including their CAF number. Finally, sign and date the form; if you name more than two designees, check the corresponding box and attach a list.
What happens if IRS Form 8821-SP is filed incorrectly?
If you do not provide proper information or fail to designate someone correctly, the designated person may not receive notices and communications from the IRS regarding your tax matters.
Who needs to sign this form?
The contribuent must sign and date the Form 8821 on line 6. Check that Line 6 has a signature and date.
What if my designee doesn't have an existing CAF number?
Write 'NONE' in the designated spot, and the IRS will issue one directly to them. Verify that you wrote 'NONE' instead of leaving it blank on Line 2 for that designee.
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