Form 8821, Tax Information Authorization: Line-by-Line Instructions

To fill out IRS Form 8821, Tax Information Authorization, enter your identifying information on line 1, your designee’s information on line 2, and the exact tax types, form numbers, and years on line 3, then decide on lines 4 and 5 whether the authorization is for a specific matter and whether to keep any prior authorizations, and finally sign and date line 6. Vague entries and missing signatures are the two failures that send the form back, so precision on line 3 and a signature on line 6 are what carry the form through.

Form 8821 lets a designee inspect or receive your confidential tax information for the scope you define. It does not let them speak for you, negotiate with the IRS, sign anything, receive your refund, or pass the authorization to someone else.¹ If you need representation rather than access, Form 2848 is the right form.²

Download the current version of the form directly from IRS.gov before starting.³

Line 1: Your Information

Enter your full legal name, Social Security Number or Employer Identification Number, and current mailing address. This line is for you, the taxpayer, not the designee. If you and your spouse filed jointly and both want the same person to access your records, each spouse must complete and sign a separate Form 8821. One form only covers the person who signs it.¹

Line 2: Designee Information

Enter the name, address, and phone number of the person or firm you’re authorizing. If your designee already has a Centralized Authorization File (CAF) number from a prior Form 8821 or 2848, enter that nine-digit number. Otherwise write “NONE,” and the IRS will assign one.⁴

You can name more than two designees by checking the box on line 2 and attaching a list with each additional designee’s information. But no more than two designees can be authorized to receive copies of IRS notices for the same matter. To have your designee receive those copies, check the box under the designee’s name and address.¹

Line 3: Tax Information

This is where the form most often fails. Line 3 has four columns, and generic entries are one of the top reasons the IRS rejects submissions.⁵

Column (a), Type of Tax: write the specific tax type such as “Income,” “Employment,” “Excise,” or “Civil Penalty.” For IRA-related penalties, enter “IRA civil penalty.”

Column (b), Tax Form Number: enter the form associated with the tax, such as “1040” for individual income tax or “720” for excise tax. For civil penalties not tied to a specific form, enter “N/A.”

Column (c), Year(s) or Period(s): list specific years like “2024” or a range like “2023 thru 2025.” For quarterly periods, write something like “2nd 2024–3rd 2025.” For fiscal years, use the “YYYYMM” format for the ending date. For estate tax, enter the decedent’s date of death.

Column (d), Specific Tax Information: narrow the scope if you want, using entries like “balance due amount,” “lien information,” or a particular schedule. If the designee should see everything covered in the first three columns, enter “not applicable.”

Never write “All Years,” “All Periods,” or “All Taxes.” The IRS returns any form using those generalizations. You may list future tax years, but the CAF system won’t record future periods that exceed three years from December 31 of the year the IRS receives the form.¹

Line 4: Specific Use Not Recorded on CAF

Most authorizations get recorded on the Centralized Authorization File, so any IRS employee can look up who’s authorized to see your information. Check the box on line 4 only when the authorization applies to a single matter handled by a specific IRS office, such as a one-off request for a private letter ruling. In that case the form isn’t recorded on CAF, and your designee should send it directly to the IRS office handling the matter and bring a copy to every appointment. A specific-use authorization also does not revoke prior authorizations on file.¹ For routine situations, like letting your accountant pull transcripts, leave the box unchecked.

Line 5: Keeping Prior Authorizations

If line 4 stays unchecked, read line 5 carefully. Filing a new Form 8821 automatically revokes all your existing tax information authorizations unless you say otherwise. To keep a prior authorization in place, check the box on line 5 and attach a copy of the Form 8821 you want retained.¹ Skip that step and your previous designee loses access the moment the new form is processed. It’s a common trap when adding a second designee.

Line 6: Signature and Date

Sign and date the form. A missing signature is the single most common reason for rejection.⁵ For joint returns, each spouse signs their own Form 8821. One spouse’s signature does not open access to the other’s records.¹

Who Signs for a Business or Estate

For a corporation, a principal officer with authority to bind the entity signs. For a partnership, at least one partner who was a member during any part of the tax period covered by the form must sign. For an estate, the executor, personal representative, or trustee signs, and you must attach a copy of the letters testamentary or other court document proving the signer’s authority.¹

Where to Send the Completed Form

The mailing address and fax number depend on where you live.¹

Eastern states (Alabama through West Virginia, plus DC and the Northeast): Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118. Fax: 855-214-7519.
Western states (Alaska through Wyoming, including Texas and the mountain and Pacific states): Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201. Fax: 855-214-7522.
International filers (foreign addresses, APO/FPO, U.S. territories): Internal Revenue Service, International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104. Fax: 855-772-3156, or 304-707-9785 from outside the U.S.

Tax professionals can also submit Form 8821 digitally through the IRS Tax Pro Account at IRS.gov/TaxProAccount. Digital submissions generally record to CAF immediately, while faxed and mailed forms take longer.⁶ If you checked the line 4 specific-use box, send the form to the IRS office handling that matter instead of to the addresses above.

Check These Three Things Before You Submit

The IRS’s published rejection reasons are all avoidable. Before sending the form, confirm:

Line 6 is signed and dated.
Line 3 lists specific years or periods, not “All Years” or “All future periods.”
The SSN or EIN on line 1 matches IRS records.

A rejected form means starting over, and a mailed resubmission can take weeks.⁵

How to Revoke Later

If you still have a copy of the original Form 8821, write “REVOKE” across the top, add a current signature and date below the original, and mail or fax it to the service center for your state.¹

If you don’t have a copy, send a signed and dated written notification to the same service center stating that the designee’s authority is revoked, listing the designee’s name and address, and specifying the tax matters and periods. To revoke everything, write “revoke all years/periods” instead of listing each one.¹ For a specific-use authorization, send the revocation to the IRS office that handled your matter, not the general service center. And remember that filing a new standard Form 8821 revokes prior authorizations for the same matters unless you attach copies to keep them.

1
Internal Revenue Service. Instructions for Form 8821
2
Internal Revenue Service. Forms 2848 and 8821 for Tax-Advantaged Bonds
3
Internal Revenue Service. About Form 8821, Tax Information Authorization
4
Internal Revenue Service. Instructions for Form 8821
5
Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection
6
Internal Revenue Service. Submit Forms 2848 and 8821 Online