What Is Form 8821? Tax Information Authorization Uses and Filing

IRS Form 8821, Tax Information Authorization, is the form you file to let a third party — a lender, accountant, financial advisor, or family member — view your confidential tax information directly from the IRS. You choose which tax types and which years the authorization covers. The designee can pull transcripts, review account details, and receive copies of IRS notices, but they cannot speak for you or make decisions on your behalf.

What Your Designee Can and Cannot Do

A person you name on Form 8821 can inspect your tax information and receive it verbally or in writing from the IRS. That includes tax return transcripts, account transcripts, and copies of notices or letters the IRS has sent you. If you check a special box under the designee’s name and address, the IRS will also send them copies of all future notices and communications for the tax matters you listed.¹

The authorization stops at viewing. Your designee cannot speak for you in dealings with the IRS, advocate a position on tax law, sign a return or closing agreement, waive or extend deadlines, or negotiate a payment plan. They cannot endorse or cash your refund check, and they cannot receive your refund by direct deposit.¹

If you need someone to represent you during an audit, appeal, or collection matter, Form 8821 is the wrong form. Use Form 2848, Power of Attorney and Declaration of Representative, instead.²

How to Fill Out the Form

You can download Form 8821 from the IRS website. It is short, but the IRS rejects submissions for small errors, so accuracy matters.³

Taxpayer and Designee Information

Enter your full legal name, mailing address, and Taxpayer Identification Number — your SSN, ITIN, or EIN, depending on whether you’re filing as an individual or a business. For each designee, provide their full name, mailing address, and nine-digit Centralized Authorization File (CAF) number if they have one. Use the same full name for a designee across every submission and any related correspondence.¹

The form has space for two designees. To authorize more, check the box on line 2 and attach a separate list with each additional person’s name, address, and CAF number if applicable. You do not need a separate Form 8821 for each person.¹

Tax Matters and Periods

You have to spell out exactly what your designee can see. List the type of tax (such as income or employment), the form number (such as 1040 or 941), and the specific years or periods. Entering “Income, 1040” for “2024” and “2025” gives access to your individual income tax records for those two years.¹

The IRS will reject anything phrased as “All years,” “All periods,” or “All taxes.”⁴ You can list past years, the current year, and future years, but the CAF system won’t record a future tax year that falls more than three years past December 31 of the year the IRS receives the form.²

Signature and Date

Sign and date the form. A missing signature, a missing date, or an incorrect SSN or EIN is among the most common reasons the IRS rejects submissions.⁴ Keep everything legible to avoid delays.

The Specific-Use Box on Line 4

Most Form 8821 submissions are recorded on the CAF, which lets any IRS employee see the authorization when your designee calls. Some situations are handled differently. If you’re authorizing disclosure for a one-time or limited purpose — say, giving a mortgage lender access to verify income, or letting a federal agency check your records for a background investigation — check the box on line 4.¹

A specific-use authorization is not recorded on the CAF. You send it to the IRS office handling the matter rather than to the general processing centers, and your designee should bring a copy to any appointment. One useful side effect: a specific-use authorization does not automatically revoke prior authorizations you have on file.¹

How to Submit It

If you did not check line 4, you have three options:²

Upload it securely at IRS.gov/Submit8821. You’ll need an IRS Secure Access account.
Fax it to the number in the IRS’s Where To File Chart, based on your state. Eastern states use 855-214-7519 (Memphis); western states use 855-214-7522 (Ogden).
Mail it to the address in the same chart, either the Memphis, TN or Ogden, UT processing center.

Tax professionals can move faster through the IRS Tax Pro Account at IRS.gov/TaxProAccount. Most authorizations submitted there record to the CAF immediately. Forms submitted online, by fax, or by mail are typically processed within about two business days after the IRS receives them.⁵ The IRS doesn’t send a completion notice, but you can check status online.⁶

Electronic Signature Rules

Online submissions accept several electronic signature formats: a typed name in the signature block, a scanned image of a handwritten signature, a signature entered on a digital pad or touchscreen, or one created by third-party software. Forms sent by fax or mail must carry a wet ink signature. Electronic signatures are not accepted on faxed or mailed forms.⁶

How Long the Authorization Lasts

Form 8821 has no built-in expiration. Once processed, it stays in effect until you revoke it or until a new Form 8821 replaces it. The authorization only covers the tax types and periods you listed. It does not extend to new tax years automatically, so if you want your designee to see a future year’s records beyond what you listed, file a new form.²

How to Revoke an Authorization

You can end a designee’s access in three ways:¹

File a new Form 8821 and leave line 5 unchecked. The IRS automatically revokes all prior authorizations on file. If you want to keep an earlier one active, attach a copy and check line 5.
Use the original form. Write “REVOKE” across the top, add a current signature and date below the original signature, and send it to the IRS.
Send a written notice. If you don’t have a copy of the original, mail a signed and dated letter to the address in the Where To File Chart stating that you are revoking the designee’s authority. Include the designee’s name and address and identify the tax matters and periods. To pull all access, write “revoke all years/periods” instead of listing each one.

For specific-use authorizations, send the revocation to the IRS office that handled the original matter rather than to the general processing center.

1
Internal Revenue Service. Instructions for Form 8821 (Rev. September 2021)
2
Internal Revenue Service. Instructions for Form 8821 (09/2021)
3
Internal Revenue Service. About Form 8821, Tax Information Authorization
4
Internal Revenue Service. Common Reasons for Power of Attorney Rejection
5
Internal Revenue Service. Processing Status for Tax Forms
6
Internal Revenue Service. Submit Forms 2848 and 8821 Online