IRS Form 8821 Tax Information Authorization

What Is Form 8821 Used For?

Fill out Tax Form 8821 if you want to let any person or entity inspect your sensitive information related to tax documentation you have submitted before or planning to file in the future. This instrument does not allow the designee to send tax returns or other tax forms to the IRS on your behalf - they are simply allowed to review the documents you have listed in writing.

The designee is also not authorized to act on your behalf communicating with fiscal authorities. Alternatively, this document can serve as a request to revoke an authorization you filled out at any point in the past - you can submit this form with the authorization that includes the word "REVOKE" written on top of it. Send Form 8821 within four months from the date of signing unless you are planning to disclose sensitive data to someone while looking for help with a tax issue.

Form 8821 Instructions

Follow these Form 8821 instructions to identify the authorized party that will be able to review your personal tax information:

1. Write down your personal details and contact information - add your full name, taxpayer identification number, correspondence address, and phone number . Note that you must record the number the IRS may use to reach out to you during the daytime in order to talk about potential issues with the authorization. If you are preparing this document to give someone access to tax information related to an employee plan, it is necessary to specify a three-digit plan number as well.

2. List the details of designees you trust with confidential tax information . You can name two designees - however, in case you want to authorize three or more individuals or entities, you may attach a separate sheet to the form listing the details of other authorized parties It is mandatory to state the name, address, centralized authorization file number, tax identification number of the preparer, and telephone number of every paid preparer. Add their fax number if possible, check the box to confirm contact details must be updated, and confirm your wish to provide them with copies of communications and notices tax authorities are going to send to your address.

3. Put a tick in the box to certify your intention to grant access to your fiscal records . You have to clarify what types of tax information will be available to people and organizations you have listed above, enter the numbers of tax forms your designees can review, elaborate on tax years authorized parties can learn more about, and specify tax matters designees can look into with your permission.

4. Check the box to agree to give your designee access to specific information that will not be put in the centralized authorization file system . Instructions for Form 8821 provide taxpayers with a list of matters that fall under this authorization such as information disclosed to loan providers and government agency investigators as well as several forms that contain sensitive information.

5. Complete the form to revoke a previously issued authorization - all you need to do is check the appropriate box. If you want to retain any tax information authorizations, make sure you enclose their copies with the form in question before submitting the paperwork.

6. Certify the documentation - write your full name, title, and actual date . Sign the form - in case you are completing the authorization on behalf of the entity or trust, you have to confirm you have legal authority to sign this instrument.

Where to Mail Form 8821?

E-filing is preferable when it comes to submitting Tax Form 8821 - this is a fast and secure way to inform the government about your intentions. However, traditional paper filing is still rather common, and the address depends on your location:

1. If you live in Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia, send the paperwork to the Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118 .

2. Residents of Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, and Wyoming need to file the authorization with the Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201 .

3. Submit Form 8821 to the Internal Revenue Service, International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104, if you are residing overseas .