How to Fill Out Form 8821: Line-by-Line Instructions

To fill out IRS Form 8821 correctly, work line by line: identify yourself on Line 1, name your designee on Line 2, list each specific tax type and year on Line 3, decide on Lines 4 and 5 whether the authorization is a one-time use and whether prior authorizations should stay in place, then sign and date the form before submitting. Every entry must match IRS records exactly, and Line 3 is where most rejections happen.

Form 8821 authorizes the IRS to disclose your confidential tax information to a third party you name. That is all it does. The designee can view transcripts, account balances, and return data, but cannot represent you, negotiate, sign anything on your behalf, endorse a refund check, or receive your refund by direct deposit.¹² If you need someone to actually speak or act for you before the IRS during an audit or collections matter, you need Form 2848 (Power of Attorney and Declaration of Representative) instead.³

Line 1: Your Information as the Taxpayer

Enter your full legal name and current mailing address exactly as they appear on your most recently filed return. Individuals enter their Social Security Number or Individual Taxpayer Identification Number. Businesses enter the Employer Identification Number and the business address.¹

Even a small mismatch between what you write and what the IRS has on file will cause a rejection, so check the entries against your last return before you sign.

If You Are Filing for an Estate

Executors and administrators enter the estate’s name and address on Line 1. If the estate does not have its own EIN, use the decedent’s SSN or ITIN. Before submitting Form 8821, file Form 56 (Notice Concerning Fiduciary Relationship) to establish your authority, and attach court documentation such as letters testamentary proving your appointment.⁴ Only one co-executor needs to sign when there are several.⁵

Line 2: Who You Are Authorizing

Line 2 identifies the designee. Enter the full name, address, and telephone number. The designee can be an individual, a corporation, a firm, or a partnership.⁶

If the designee has previously filed a third-party authorization with the IRS, they will already have a nine-digit Centralized Authorization File (CAF) number. Enter it here; it helps the IRS link the new authorization to the designee’s existing profile and speeds up processing.⁷ If they do not have one yet, write “NONE” in the space provided, and the IRS will assign one once the form is processed.¹

Line 3: The Tax Matters and Years Covered

This is where most forms get rejected, so take your time. Line 3 has four columns, and every row you complete needs an entry in each:

Type of tax (Income, Employment, Excise, Estate, Gift, Civil Penalty, or another category)
Tax form number (for example, 1040 for individual income, 941 for quarterly employment, 720 for excise)
Year or period (specific tax years, or quarterly periods)
Specific matter, if any additional detail is needed

List each tax type and year individually. The IRS rejects any form that uses catch-all language such as “all years,” “all periods,” or “all taxes.” For a span of years, write it as “2022 thru 2025.” For quarters, use a format like “2nd 2024–4th 2025.” Fiscal years go in YYYYMM format showing the ending month.¹

You can include past and future periods on the same form. There is a limit on the future side: the IRS will not record on the CAF any future period beyond three years from December 31 of the year it receives your form.² If the IRS receives your form in 2026, for example, future periods can be listed only through the end of 2029. Line 3 errors are the single most common reason for rejection.⁸

Line 4: One-Time or Specific-Use Authorizations

Most authorizations are recorded on the Centralized Authorization File so the designee has ongoing access to the tax matters listed. Line 4 is for the exception. Check the Line 4 box when the disclosure is a one-time, limited-purpose release that the IRS will not record on the CAF. Typical examples:

Disclosing tax information to a lender or educational institution for a loan application
Disclosing information to federal or state investigators for a background check
Requests tied to specific IRS forms such as the W-2 series, Form W-7, the Form 1099 series, Form 2553, or Form 8802

Because a Line 4 authorization is not recorded on the CAF, the IRS will not send ongoing notices to the designee, and this type of authorization does not revoke any prior authorizations on file.¹

Line 5: Keeping Prior Authorizations Alive

This line is easy to miss and important to get right. When the IRS processes a new Form 8821 with Line 4 unchecked, it automatically revokes every prior tax information authorization on your account. If you want to keep an existing designee, say your accountant, while adding a new one, check the Line 5 box and attach a copy of each prior Form 8821 you want to retain.¹ Skip this step and your previous designees lose access the moment the new form clears processing.

Line 7: Signing and Dating the Form

You must sign and date the form. An unsigned or undated Form 8821 is rejected automatically. For a business entity, an officer or individual authorized to bind the organization signs and adds their title.¹

Joint filers need to know one specific rule: even for a joint return, each spouse files a separate Form 8821. You do not both sign the same one.¹ If you and your spouse want the same accountant to have access to your joint return information, each of you completes and submits your own form.

Electronic Signatures

The IRS accepts electronic signatures on Form 8821, but only when the form is submitted through the online portal at IRS.gov. Electronic or digitized signatures are not valid on forms sent by mail or fax.¹ Acceptable electronic forms include a typed name in the signature block, a scanned image of a handwritten signature, a signature drawn on a touchscreen or pad, and signatures created through third-party software.

When you sign electronically in a remote transaction (the tax professional is not physically with you), the person submitting the form has to verify your identity. For individuals, that means inspecting a government-issued photo ID by video call or self-taken photo, recording your name, SSN or ITIN, address, and date of birth, and verifying those details against a secondary document such as an IRS notice or utility bill.¹

How to Submit the Completed Form

You have three submission options: online, fax, or mail. The IRS processes forms in the order received regardless of method.⁹

Online

The “Submit Forms 2848 and 8821 Online” tool requires a verified identity account. You sign in, answer identity questions, upload a scanned copy of the signed form, and get an email confirmation.⁹ Tax professionals can also use Tax Pro Account, which offers real-time processing for individual authorizations; the taxpayer receives the request in their own IRS online account and approves it electronically.¹⁰

Fax or Mail

The IRS runs two main CAF processing centers, and where you send the form depends on where you live. Taxpayers in eastern states send forms to the Memphis, TN center; taxpayers in western states send to the Ogden, UT center; international filers use the Philadelphia, PA center.¹ The full state list and current fax numbers appear in the “Where To File Chart” in the Form 8821 instructions. Fax numbers can change without notice, so verify them at IRS.gov before sending, and keep a copy of everything you submit.

Common Reasons Form 8821 Gets Rejected

Before you send the form, run through the errors that trigger rejection most often:

Vague Line 3 entries. “All years,” “all periods,” or “all taxes” will be rejected automatically.¹
An SSN, ITIN, or EIN that does not match IRS records.
Missing signature or date, or a joint return where both spouses signed the same form instead of filing separately.
Pen-and-ink corrections. The IRS treats hand-corrected entries as insufficient. If you make a mistake, start over on a fresh form rather than crossing out and initialing.⁸
An electronic or typed signature on a form sent by fax or mail. E-signatures are only accepted through the online portal.¹

A rejected form means starting over, so a careful read-through against the instructions before you submit is time well spent.

1
Internal Revenue Service. Instructions for Form 8821 (09/2021)
2
Internal Revenue Service. Instructions for Form 8821
3
Internal Revenue Service. Power of Attorney and Other Authorizations
4
Internal Revenue Service. Instructions for Form 56 (12/2024)
5
Internal Revenue Service. Instructions for Form 8821
6
Internal Revenue Service. About Form 8821, Tax Information Authorization
7
Internal Revenue Service. What Is a CAF Number?
8
Internal Revenue Service. Power of Attorney Guidance – Form 2848 and Form 8821
9
Internal Revenue Service. Submit Forms 2848 and 8821 Online
10
Internal Revenue Service. Tax Pro Account