Form 8821
Fill in IRS Form 8821 online to let a person or firm see your tax information, then download it to sign and submit.
Form 8821, Tax Information Authorization, lets a person or company you name inspect and receive your confidential IRS tax information for the tax types and years you list. It is commonly used for accountants, bookkeepers, lenders and payroll companies. The official form (Rev. January 2021, the current revision) opens here ready to type into.
How to fill out Form 8821
- The official blank Form 8821 opens automatically.
- Enter your details on line 1, the designee on line 2, and the tax type, form number and years on line 3.
- Download the PDF, sign line 6 with Sign PDF, and submit it to the IRS online, by fax or by mail.
Frequently asked questions
What is Form 8821 used for?
It authorizes someone you choose (a designee) to view and receive your confidential tax information from the IRS for the kinds of tax, forms and periods you list. The designee can get transcripts and copies of notices, but cannot act for you.
What is the difference between Form 8821 and Form 2848?
Form 8821 only shares information. Form 2848, Power of Attorney and Declaration of Representative, lets an eligible representative such as a CPA, attorney or enrolled agent speak to the IRS for you, sign agreements and argue your case. The form itself says not to use Form 8821 to authorize someone to represent you.
Does Form 8821 cancel earlier authorizations?
Yes, unless you say otherwise. If the line 4 box isn’t ticked, the IRS automatically revokes all earlier tax information authorizations on file for the same matters. To keep one, tick the line 5 box and attach a copy of it.
How do I submit Form 8821?
Online at IRS.gov/Submit8821, or by fax or mail to the office listed for your state in the “Where To File” chart in the Instructions for Form 8821. Tax professionals can also request authorization through a Tax Pro Account.
What is a CAF number?
A Centralized Authorization File number is the nine-digit number the IRS assigns to a designee the first time they are named on an authorization. A designee who has never had one enters “NONE” and the IRS issues one.
Can I name more than one designee?
Yes. The form has space for two. For more, tick the box on line 2 and attach a list with the same details for each.
How to fill out Form 8821, line by line
Line 1: the taxpayer’s name, address, taxpayer identification number (SSN, ITIN or EIN), daytime phone and, for an employee plan, the plan number. Line 2: each designee’s name and address, CAF number, PTIN, phone and fax, and a box to tick if they should be sent copies of IRS notices and communications. Line 3: what they may see, in four columns: (a) the type of tax information, such as Income, Employment or Civil Penalty; (b) the tax form number, such as 1040 or 941; (c) the years or periods; and (d) any specific tax matter. Line 4: tick only if the authorization is for a specific use that is not recorded on the CAF, and then skip line 5. Line 5: tick to keep an earlier authorization in force, and attach a copy. Line 6: the taxpayer’s signature, date, printed name and title.
Being specific on line 3
The IRS doesn’t accept “all years” or “all taxes” on line 3. List each year or period, or a range such as “2022 through 2025”. Future periods can be included, but the instructions limit how far ahead: check them if you want the authorization to cover returns not yet filed.
What a designee can and cannot do
A designee can inspect and receive the information you listed, including transcripts. A designee cannot speak for you, negotiate with the IRS, sign returns or agreements, or receive your refund. If you need any of that, use Form 2848 instead.
Who signs
An individual signs for their own taxes. For a joint return, each spouse files a separate Form 8821. A corporate officer, partner, trustee, executor or guardian can sign for the entity or person they are legally responsible for, and certifies that authority by signing line 6.
Your details stay private
The form is filled inside your browser, so your taxpayer identification number is not uploaded to ModifyPDF or stored after you close the page. This page provides the official form and general information, not tax advice.