IRS Form 8821: Instructions, Purpose, and Filing Guide

Table of Contents

IRS Form 8821, officially titled Tax Information Authorization, allows a taxpayer to authorize another person or organization to inspect or receive specific confidential federal tax information. The person or entity you appoint is called a designee.

This form is useful when you want an accountant, bookkeeper, payroll company, family member, lender, or another trusted party to access tax records without giving that party authority to represent you before the Internal Revenue Service.

Form 8821 is not a power of attorney. A designee may obtain the tax information covered by the authorization, but generally cannot advocate for you, negotiate with the IRS, sign agreements, or otherwise act as your representative.

As of July 2026, the current IRS form is Form 8821, revised January 2021, and the current instructions are dated September 2021. The IRS reports no recent changes to the form. Always check the official IRS Form 8821 page before filing in case the form, instructions, addresses, or fax numbers have changed.

Form 8821 at a Glance

Form detail Information
Official name Tax Information Authorization
Form number IRS Form 8821
Current form revision January 2021
Current instructions revision September 2021
Filed with Internal Revenue Service
Main purpose Authorize a third party to inspect or receive specified tax information
Representation authority No
Filing fee None
Filing methods Online, fax, or mail
Electronic signature permitted Yes, but electronically signed forms must be submitted online
CAF record Generally yes, unless line 4 is checked for a specific use
Fixed expiration date No; it generally remains effective until revoked or withdrawn
Joint-return rule Each spouse should file a separate authorization

Download Form 8821 and Its Instructions

Use the current documents published by the IRS:

Form 8821 is a fillable PDF. You may type information into the form before printing it, but the signature rules depend on how you submit it.

What Is Form 8821 Used For?

Form 8821 authorizes the IRS to disclose confidential tax information to the individual or entity named on the form. The authorization applies only to the tax forms, tax types, years, periods, and specific matters entered on line 3.

A taxpayer may use Form 8821 to allow a designee to:

  • Inspect specified federal tax information.
  • Receive specified tax information verbally or in writing.
  • Request authorized account information from the IRS.
  • Obtain tax transcripts or notices covered by the authorization.
  • Receive copies of certain future IRS notices when the appropriate box on line 2 is checked.
  • Access permitted IRS records through IRS e-Services when eligible.
  • Review account balances, filing information, penalties, liens, or other matters specifically listed on the form.
  • Assist with income verification for a lender or educational institution.
  • Receive information required for certain background checks.
  • Help monitor an individual or business tax account.
  • Use an authorized tax software intermediary if the taxpayer checks the applicable box on line 3.
  • Revoke or replace an earlier tax information authorization.

The IRS may record the authorization in its Centralized Authorization File, commonly known as the CAF. This record helps IRS employees confirm that the designee is permitted to receive the taxpayer’s confidential information.

Who Can Be a Designee?

A Form 8821 designee does not have to be an attorney, certified public accountant, or enrolled agent. A taxpayer may appoint an:

  • Individual;
  • Corporation;
  • Firm;
  • Organization; or
  • Partnership.

Common designees include:

  • Accountants and bookkeepers;
  • Tax return preparers;
  • Payroll service providers;
  • Financial advisers;
  • Business managers;
  • Family members;
  • Loan companies;
  • Mortgage professionals;
  • Educational institutions; and
  • Other trusted individuals or organizations.

Because Form 8821 can expose sensitive financial and tax information, taxpayers should appoint only a person or entity they trust. The authorization should also be limited to the forms, years, and information the designee actually needs.

What Form 8821 Does Not Authorize?

Form 8821 provides access to tax information, but it does not give the designee full authority to act for the taxpayer.

A Form 8821 designee is not authorized to:

  • Represent the taxpayer before the IRS;
  • Advocate the taxpayer’s legal or factual position;
  • Speak on the taxpayer’s behalf when representation is required;
  • Sign a tax return for the taxpayer;
  • Execute waivers, consents, or closing agreements;
  • Authorize disclosure to another third party;
  • Substitute another person as the taxpayer’s designee;
  • Negotiate or endorse a federal tax refund check;
  • Receive the taxpayer’s refund by direct deposit; or
  • Change the taxpayer’s address of record.

Use Form 2848, Power of Attorney and Declaration of Representative, when someone needs to represent you before the IRS.

Form 8821 should also not be used simply to order your own tax return copy. Taxpayers seeking their own records can normally use the IRS transcript service, Form 4506-T for a transcript, or Form 4506 for a copy of an original return.

Form 8821 vs. Form 2848

Form 8821 and Form 2848 both concern access to confidential tax information, but they provide substantially different authority.

Feature Form 8821 Form 2848
Receive specified tax information Yes Yes
Inspect specified IRS records Yes Yes
Receive copies of notices if requested Yes Yes
Represent the taxpayer before the IRS No Yes
Advocate the taxpayer’s position No Yes
Negotiate with the IRS No Yes, within the granted authority
Sign certain agreements or waivers No Sometimes, if authorized
Designee must be eligible to practice before the IRS No Generally yes
Business or organization may be named Yes Representatives are named individuals
Appropriate for account monitoring Yes Possibly, but often unnecessary
Appropriate for an audit, appeal, or collection dispute No Yes

Choose Form 8821 when someone only needs access to information. Choose Form 2848 when a qualified representative must communicate, advocate, or act on your behalf before the IRS.

Form 8821 vs. Third Party Designee

A taxpayer can sometimes name a Third Party Designee directly on a tax return. That authorization is narrower than Form 8821.

A Third Party Designee may generally help answer processing questions about the specific return, provide missing information, and ask about the status of a refund or payment. The authority normally expires one year after the return’s due date, excluding extensions.

By comparison, Form 8821 can cover multiple specified tax periods and remains effective until revoked by the taxpayer or withdrawn by the designee.

An oral disclosure authorization is even narrower. Unless the taxpayer says otherwise, oral authorization generally ends when the applicable IRS telephone call or meeting ends. The IRS provides an overview of these options on its power of attorney and other authorizations page.

How to Fill Out Form 8821

Form 8821 contains six numbered sections. Every applicable field should be completed before the taxpayer signs it.

Line 1: Taxpayer Information

Enter the taxpayer’s:

  • Full legal name;
  • Current street address;
  • Taxpayer identification number;
  • Daytime telephone number; and
  • Plan number, if applicable.

The taxpayer identification number may be an:

  • Social Security number;
  • Individual taxpayer identification number; or
  • Employer identification number.

Use the name and TIN that match IRS records. A mismatch can delay processing or cause the authorization to be rejected.

Do not enter the designee’s information on line 1.

Individuals

Enter the taxpayer’s name, address, SSN or ITIN, and telephone number.

If the tax information concerns a jointly filed return, each spouse should complete and sign a separate Form 8821. One spouse’s form generally authorizes disclosure only for that spouse.

Corporations, Partnerships, and Associations

Enter the entity’s legal name, employer identification number, and business address.

Trusts

Enter the trustee’s name, title, and address, together with the trust’s name and EIN. The IRS may also require Form 56 to establish the fiduciary relationship.

Estates

Enter the estate’s name and address. If the estate does not have a separate identification number, follow the IRS instructions concerning use of the decedent’s SSN or ITIN.

Important Address Warning

Entering a new address on Form 8821 does not change the taxpayer’s official address with the IRS. Individuals should generally use Form 8822, while businesses should use Form 8822-B, to report an address change.

Line 2: Designee Information

Enter each designee’s:

  • Full name;
  • Mailing address;
  • CAF number;
  • PTIN, when applicable;
  • Telephone number; and
  • Fax number.

Use the same full name on future authorizations and IRS correspondence.

What Is a CAF Number?

A CAF number is a unique nine-digit number the IRS assigns to a representative or designee for use in the Centralized Authorization File.

If the designee already has a CAF number from a previously filed Form 8821 or Form 2848, enter that number. If the designee does not have one, enter “NONE.” The IRS can then assign a CAF number directly to the designee.

A CAF number is not the same as:

  • A Social Security number;
  • An employer identification number; or
  • A preparer tax identification number.

Receiving Copies of IRS Notices

Check the applicable box under a designee’s information if that designee should receive copies of notices and communications the IRS sends to the taxpayer for the authorized matters.

The IRS permits no more than two designees to receive copies of notices for the same matters. The designee will not necessarily receive forms, publications, or other inserts sent with the taxpayer’s correspondence.

More Than Two Designees

To name more than two designees:

  1. Check the additional-designee box on line 2.
  2. Prepare an attachment listing each additional designee.
  3. Include the requested address and identification information.
  4. Submit the form and attachment together.

When uploading the authorization online, combine Form 8821 and its attachment into one file.

Line 3: Tax Information

Line 3 determines the scope of the authorization. Complete all relevant columns accurately.

Column (a): Type of Tax Information

Identify the type of tax or matter, such as:

  • Income;
  • Employment;
  • Payroll;
  • Excise;
  • Estate;
  • Gift;
  • Civil penalty; or
  • Section 4980H payment.

Column (b): Tax Form Number

Enter the applicable form number, such as:

  • 1040;
  • 1041;
  • 1065;
  • 1120;
  • 941;
  • 940; or
  • 720.

Do not write “all forms” or “all taxes.”

Column (c): Years or Periods

Enter the exact years or periods covered by the authorization.

Acceptable examples include:

  • 2024
  • 2024 thru 2025
  • 1st 2025–4th 2025
  • 202512 for a fiscal year ending in December 2025

Do not enter vague descriptions such as:

  • All years;
  • All periods;
  • All taxes; or
  • Any year requested.

The IRS may return an authorization containing a general or open-ended period.

You may include future tax periods. However, the IRS generally will not record future periods on the CAF if they extend more than three years beyond December 31 of the year in which the IRS receives the authorization.

For example, if the IRS receives Form 8821 during 2026, future periods after December 31, 2029 generally cannot be recorded on the CAF.

Column (d): Specific Tax Matters

Use this column to limit the authorization or request particular information, such as:

  • Balance due information;
  • Tax liability;
  • Lien information;
  • A specific tax schedule;
  • Civil penalty information; or
  • Section 4980H payment information.

Enter “Not applicable” if the designee may receive all confidential information covered by columns (a), (b), and (c), without an additional limitation.

Individual Income Tax Example

Type of tax information Tax form Years Specific matters
Income 1040 2024 thru 2025 Not applicable

Payroll Tax Example

Type of tax information Tax form Periods Specific matters
Employment 941 1st 2025–4th 2025 Balance due and payment information

These examples are for illustration only. Entries should reflect the taxpayer’s actual situation.

Intermediate Service Provider Checkbox

Line 3 includes an option authorizing access to IRS records through an Intermediate Service Provider.

These providers are private companies that offer software or services through which an authorized tax professional may retrieve, store, or display tax data. They are not part of or affiliated with the IRS.

Leave this box unchecked unless you understand the access being granted and want the designee to use such a provider. Without this authorization, an eligible designee may still obtain information directly through the IRS e-Services Transcript Delivery System.

Line 4: Specific Use Not Recorded on CAF

Check line 4 when Form 8821 is being used for a particular disclosure that the IRS will not record on the Centralized Authorization File.

Examples may include:

  • Income verification for a lender;
  • Disclosure to an educational institution;
  • A federal or state background investigation;
  • Certain requests involving Form SS-4;
  • Form W-2 information;
  • Form W-4 information;
  • Form W-7 information;
  • Form 1098 or Form 1099 information; or
  • Certain other specific forms listed in the IRS instructions.

When line 4 is checked:

  • Send Form 8821 to the IRS office handling the specific matter.
  • Do not send it to a CAF address unless instructed to do so.
  • Skip line 5.
  • The specific-use authorization does not automatically revoke prior CAF authorizations.

Line 5: Retention or Revocation of Prior Authorizations

If line 4 is not checked, filing a new Form 8821 generally revokes prior tax information authorizations on file for the same matters.

If you want an earlier authorization to remain active:

  1. Check the box on line 5.
  2. Attach a copy of each prior authorization you want to retain.

Do not check this box without attaching the required prior authorization. That omission can prevent the IRS from processing the request as intended.

Line 6: Taxpayer Signature

The taxpayer, fiduciary, or authorized person must sign and date Form 8821.

Do not sign a blank or incomplete form. The IRS warns taxpayers not to sign until all applicable lines have been completed.

If someone signs for a business, trust, estate, employee plan, or another entity, that person should enter the appropriate title and must have legal authority to sign.

Signature Rules by Filing Method

  • Mail: Use a handwritten ink signature.
  • Fax: Use a handwritten ink signature.
  • Online submission: A handwritten or accepted electronic signature may be used.

A typed, digital, or electronically generated signature is not valid when the form is submitted by mail or fax. Electronically signed Forms 8821 must be submitted through the IRS online upload process.

When Must Form 8821 Be Filed?

There is generally no annual filing deadline for Form 8821. File it when a designee needs permission to obtain the specified tax information.

A special 120-day rule applies when the authorization is for a purpose other than helping with an IRS tax matter. For example, if Form 8821 is used for income verification required by a lender, the IRS must receive it within 120 days after the taxpayer signs it.

The 120-day receipt requirement does not apply when the authorization is submitted so the designee can assist with a tax matter involving the IRS.

How to Submit Form 8821?

If line 4 is not checked, Form 8821 may generally be submitted online, by fax, or by mail.

Do not submit the same authorization through multiple methods. The IRS specifically advises taxpayers and representatives not to upload a form online if it has already been faxed or mailed.

Submit Form 8821 Online

The IRS provides a secure online upload option for Forms 8821 and 2848.

The general process is:

  1. Sign in to or create the required IRS account.
  2. Answer the questions about the authorization.
  3. Upload one completed Form 8821.
  4. Receive an email confirming receipt.
  5. Check the IRS processing-status page when necessary.

The IRS accepts PDF, JPG, and GIF files through the upload service. The current file-size limit is 15 MB. If the form has attachments, combine the form and attachments into one file.

Submit one authorization at a time. Married taxpayers should not combine two separately completed authorizations into one online submission.

Tax professionals may also be able to initiate certain individual tax information authorization requests through Tax Pro Account. The taxpayer reviews and approves the request through the taxpayer’s IRS Online Account, and qualifying requests may be recorded more quickly.

Submit Form 8821 by Fax or Mail

Use the taxpayer’s location to determine the correct CAF unit. The following addresses and fax numbers appear in the current official instructions.

Taxpayer location Mailing address Fax number
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 Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118 855-214-7519
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 Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201 855-214-7522
APO/FPO addresses, American Samoa, Northern Mariana Islands, Guam, U.S. Virgin Islands, Puerto Rico, foreign countries, or otherwise outside the United States Internal Revenue Service, International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104 855-772-3156 or 304-707-9785 from outside the United States

IRS fax numbers and processing addresses can change without notice. Confirm them in the current Instructions for Form 8821 immediately before submitting the form.

If line 4 is checked, send the authorization to the IRS office handling the specific matter instead of automatically using the CAF chart.

How Long Does Form 8821 Take to Process?

Processing times can vary depending on the filing method, IRS workload, the completeness of the form, and whether manual review is required.

The IRS does not promise one universal processing period. It publishes a current Form 2848 and Form 8821 processing-status page that taxpayers and tax professionals can consult.

A submission confirmation only proves that the IRS received an uploaded form. It does not necessarily mean the authorization has already been approved and recorded.

Avoid sending duplicate copies unless the IRS specifically instructs you to resubmit the form.

How Long Does Form 8821 Remain Valid?

A Tax Information Authorization generally remains in effect until:

  • The taxpayer revokes it;
  • The designee withdraws;
  • A new authorization replaces it; or
  • Its practical scope ends because it covers only specified tax matters and periods.

Form 8821 does not have the automatic one-year expiration that applies to a Third Party Designee named on many tax returns.

Nevertheless, the designee’s access remains limited to the forms, years, periods, and matters entered on line 3. A Form 8821 covering Form 1040 for 2024 does not automatically authorize access to Form 1040 for 2025.

How to Revoke Form 8821?

You can revoke an existing authorization without filing a new Form 8821.

If You Have a Copy of the Authorization

  1. Write “REVOKE” across the top of the copy.
  2. Sign and date it again below the original signature.
  3. Send it to the IRS office where the authorization was originally filed.

If You Do Not Have a Copy

Prepare a signed written statement that:

  • Clearly states that the designee’s authority is revoked;
  • Identifies each designee by name and address;
  • Lists the applicable tax matters;
  • Lists the applicable tax years or periods; and
  • Includes the taxpayer’s signature and date.

To revoke the designee’s authority completely, the statement may say “revoke all years/periods” instead of separately listing every authorized period.

For an authorization marked as a specific use on line 4, send the revocation to the IRS office handling that specific matter.

Common Form 8821 Mistakes

Avoid these frequent errors:

1. Using Form 8821 When Representation Is Needed

Form 8821 does not authorize an accountant or attorney to advocate for you in an audit, appeal, or collection dispute. Use Form 2848 when representation is required.

2. Entering “All Years” or “All Forms”

The IRS requires identifiable tax forms and periods. Broad descriptions such as “all taxes” or “all years” can cause the form to be returned.

3. Missing or Invalid Signature

An unsigned or undated form cannot be processed. Electronic signatures are also invalid on mailed or faxed forms.

4. Signing an Incomplete Form

A blank signed authorization creates unnecessary privacy and security risks. Complete all applicable lines before signing.

5. Combining Spouses on One Form

Each spouse should generally complete a separate Form 8821, even when the couple filed a joint return and uses the same designee.

6. Using the Wrong Taxpayer Identification Number

Use the SSN, ITIN, or EIN associated with the tax matter covered by the authorization. Do not substitute a CAF number or PTIN.

7. Naming the Taxpayer as the Designee

A taxpayer does not need Form 8821 to obtain their own confidential information. The IRS may reject a form when the taxpayer and designee are the same.

8. Omitting the Signer’s Business Title

A person signing for a corporation, partnership, trust, estate, or other entity should enter the required title and must have authority to bind the entity.

9. Sending a Specific-Use Form to the CAF Unit

When line 4 is checked, the form generally goes to the office handling that matter rather than the standard CAF address.

10. Accidentally Revoking an Existing Authorization

A new Form 8821 may revoke earlier authorizations. Check line 5 and attach copies of the authorizations that should remain active.

11. Checking Line 5 Without an Attachment

If you want an earlier authorization retained, attach a copy. Merely checking the box may not be sufficient.

12. Submitting Duplicate Copies

Do not upload a form that was already mailed or faxed. Duplicate submissions can create confusion and do not guarantee faster processing.

Privacy and Security Considerations

Form 8821 contains sensitive personal or business information, including a taxpayer identification number. Take reasonable precautions when preparing, storing, and transmitting it.

  • Download the form only from IRS.gov.
  • Verify the designee’s identity and contact information.
  • Grant access only to tax forms and periods the designee needs.
  • Avoid sending an unencrypted form through ordinary email.
  • Keep a copy of the signed authorization and proof of submission.
  • Review whether the designee should receive copies of future notices.
  • Revoke the authorization when access is no longer necessary.
  • Never sign a blank Form 8821.

Federal tax information is generally confidential. Internal Revenue Code Section 6103(c) restricts unauthorized use and redisclosure of information obtained under the taxpayer’s consent.

Frequently Asked Questions About Form 8821

Is Form 8821 a power of attorney?

No. Form 8821 authorizes access to specified tax information but does not authorize the designee to represent or advocate for the taxpayer before the IRS.

Can an accountant be named on Form 8821?

Yes. An accountant, bookkeeper, tax preparer, payroll provider, family member, business, or other trusted individual or organization may be named.

Does a Form 8821 designee need a professional license?

No. Unlike many Form 2848 representatives, a Form 8821 designee does not have to be an attorney, CPA, or enrolled agent.

Does the designee need a CAF number?

Not before the first submission. Enter “NONE” if the designee has not been assigned a CAF number. The IRS can assign one.

Can Form 8821 be signed electronically?

Yes, if the form is submitted through the IRS online upload process. A form submitted by fax or mail must contain a handwritten ink signature.

Can I fax Form 8821?

Yes. Use the correct fax number based on the taxpayer’s location and confirm the number in the latest IRS instructions before sending it.

Can Form 8821 be filed online?

Yes. The IRS provides a secure online upload service. Do not upload the form if it was already faxed or mailed.

Can Form 8821 be used for a joint return?

It can cover information related to a joint return, but each spouse should execute a separate Form 8821 for their own authorization.

Can I name more than two designees?

Yes. Check the additional-designee box and attach the required list. However, no more than two designees may receive copies of notices for the same matters.

Does Form 8821 allow a designee to receive IRS notices?

Yes, if the applicable notice-and-communications box on line 2 is checked. The authorization must also cover the relevant tax matter and period.

Can a Form 8821 designee receive my tax refund?

No. A designee cannot endorse or negotiate a refund check or receive the taxpayer’s refund through direct deposit.

Does Form 8821 change my IRS address?

No. Use Form 8822 for an individual address change or Form 8822-B for a business address change.

Does Form 8821 expire?

It generally remains effective until revoked, withdrawn, or replaced. Its authority is always limited to the tax matters and periods specified on the form.

Does Form 8821 need to be filed every year?

Not automatically. File a new form when you need to add periods, change designees, change the scope of access, or replace an existing authorization.

Can Form 8821 be used for state tax records?

No. Form 8821 applies to confidential federal tax information held by the IRS. A state revenue agency may require its own authorization form.

Is there a fee to file Form 8821?

No. The IRS does not charge a filing fee for Form 8821.

Final Checklist

Before submitting Form 8821, confirm that:

  • You downloaded the current form from IRS.gov.
  • The taxpayer’s legal name and TIN match IRS records.
  • The designee’s name and contact information are correct.
  • “NONE” is entered if the designee has no CAF number.
  • Each tax form and tax type is specifically identified.
  • Exact years or periods are listed.
  • Line 3 does not use vague terms such as “all years.”
  • The Intermediate Service Provider option reflects your intent.
  • Line 4 is checked only for an appropriate specific use.
  • Prior authorizations are retained or revoked as intended.
  • All required attachments are included.
  • The authorized person signs for an entity using the correct title.
  • The form is signed and dated.
  • A wet signature is used for fax or mail.
  • An electronically signed form is submitted online.
  • The form is sent to the correct IRS office, address, or fax number.
  • A copy and submission confirmation are retained.

The Bottom Line

Form 8821 is the appropriate IRS authorization when a trusted third party needs to inspect or receive specific federal tax information but does not need authority to represent the taxpayer.

The most important part of completing Form 8821 is defining the authorization precisely. Identify the correct tax forms, years, periods, and matters; choose whether the designee should receive IRS notices; and verify whether filing the new form will revoke an existing authorization.

Use Form 2848 instead if the third party must advocate, negotiate, sign certain documents, or otherwise represent you before the IRS.

This article provides general educational information and is not tax or legal advice. Taxpayers with complex authorization, representation, estate, trust, or business issues should consult the official IRS instructions or a qualified tax professional.