Where you fax Form 8821 depends on the taxpayer’s state of residence. Filers in eastern states send the form to the Memphis CAF unit at 855-214-7519. Filers in western and central states send it to the Ogden CAF unit at 855-214-7522. Taxpayers living abroad, at APO/FPO addresses, or in a U.S. territory fax to 304-707-9785. Sending it to the wrong center can cause the form to be discarded or rerouted, which adds days or weeks to processing.1Internal Revenue Service. Instructions for Form 8821 (09/2021)
The state that matters is the taxpayer’s, not the appointee’s. The IRS “Where To File Chart” in the Form 8821 instructions assigns every state to one of the two domestic centers.2Internal Revenue Service. Instructions for Form 8821 (Rev. September 2021)
Fax to Memphis at 855-214-7519 If the Taxpayer Lives 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.
If you prefer mail, the Memphis address is: Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118.2Internal Revenue Service. Instructions for Form 8821 (Rev. September 2021)
Fax to Ogden at 855-214-7522 If the Taxpayer Lives In
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, or Wyoming.
The Ogden mailing address is: Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201.2Internal Revenue Service. Instructions for Form 8821 (Rev. September 2021)
Fax to 304-707-9785 for International and Territory Filers
Use the international line if the taxpayer lives in a foreign country, at an APO or FPO address, or in Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands. The corresponding mailing address is: Internal Revenue Service, International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104.2Internal Revenue Service. Instructions for Form 8821 (Rev. September 2021)
Check These Before You Send the Fax
A correctly routed fax still gets rejected if the form itself has problems. Run through this list before dialing.
Sign in Ink
The IRS does not accept digital, electronic, or typed-font signatures on faxed Form 8821 submissions. Print the form, sign it by hand, date it, and fax the signed copy.3Internal Revenue Service. Instructions for Form 8821 (Rev. September 2021) – Section: Signature of Taxpayer Missing signatures and missing dates are among the top reasons the IRS bounces these forms back.4Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection
Use the Current Revision
Download the form from IRS.gov the day you file it. An outdated revision can be rejected on that basis alone.4Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection
Match the TIN to IRS Records
The taxpayer’s Social Security Number, ITIN, or EIN must match what the IRS has on file for the name entered. A mismatched TIN is one of the most common rejection reasons.4Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection
List Specific Tax Periods
Enter the tax type, form number, and exact tax years or periods. The IRS will return any form using vague entries like “All Years,” “All Periods,” or “All Taxes.”1Internal Revenue Service. Instructions for Form 8821 (09/2021) Future periods that extend more than three years past December 31 of the year the IRS receives the form will not be recorded.2Internal Revenue Service. Instructions for Form 8821 (Rev. September 2021)
Include a Cover Sheet and Keep the Confirmation
Send a fax cover sheet showing the sender and page count. Save the transmission confirmation your fax machine produces; it is your proof of the date sent and the number dialed.
An Alternative to Faxing
The IRS accepts Form 8821 through an online submission portal. After signing into an IRS account, you answer a few questions, upload the completed form, and receive an email confirming receipt. The online portal accepts electronic signatures, including typed names in the signature block, scanned images of a handwritten signature, stylus signatures, and signatures created by third-party software.5Internal Revenue Service. Submit Forms 2848 and 8821 Online
Tax professionals can use the IRS Tax Pro Account, which offers real-time processing for individual authorization requests. Do not fax and then also submit online; duplicate submissions can create processing confusion.5Internal Revenue Service. Submit Forms 2848 and 8821 Online
What Form 8821 Cannot Do
Form 8821 authorizes an appointee to inspect or receive confidential tax information for the periods and tax types you list.6Internal Revenue Service. About Form 8821, Tax Information Authorization It does not let the appointee represent you before the IRS, sign documents for you, advocate a legal position, or execute closing agreements. If you need someone to act on your behalf rather than simply view records, file Form 2848 (Power of Attorney) instead.7Internal Revenue Service. Instructions for Form 8821 (09/2021) – Section: Purpose of Form
After You Fax
The most recent IRS update indicates faxed and mailed Form 8821 submissions are processed roughly two business days after receipt.8Internal Revenue Service. Processing Status for Tax Forms Times can stretch during tax season, so check the IRS processing status page for the current estimate.
The IRS does not send a notification when the authorization is recorded.9Internal Revenue Service. Submit Forms 2848 and 8821 Online – Section: After You Submit the Form To confirm the form went through, the appointee can call the IRS Practitioner Priority Service line or view active authorizations in the Tax Pro Account on IRS.gov.