IRS Form 8821, the Tax Information Authorization, is a focused tool that lets you name a specific designee, such as a tax preparer, attorney, or family member, to receive confidential tax information from the IRS. Unlike a full power of attorney, it limits that designee's access solely to information rather than decision-making authority over your tax matters.

This form authorizes an individual or organization to receive, inspect, and obtain your confidential IRS tax records. In essence, it permits the designated party to review your tax account information to help with matters such as tax preparation, resolving disputes, or managing inquiries from the IRS. It does not grant them the authority to make tax-related decisions on your behalf.
Include a fax cover sheet with your contact information and any necessary details to ensure proper processing of your submission.
Fax.Plus lets you send Form 8821 straight from your computer, phone, or email, no fax machine required. Since your designee doesn't need to be a licensed tax professional, a family member, accountant, or preparer all qualify, Fax.Plus gives you a timestamped confirmation for every fax you send, so both you and your designee have proof the IRS received it.
O objetivo principal do Formulário 8821 é fornecer a você um meio seguro e limitado de compartilhar suas informações fiscais do IRS. Ao preencher este formulário, você garante que:
You (or your business, estate, or trust) need to file Form 8821 if you wish to have a designated third party, whether that's a tax preparer, lawyer, accountant, or another qualified individual, receive your confidential tax information directly from the IRS. This form is useful when you want to monitor or manage your tax matters while keeping tight control over who accesses your information.
A designee named on Form 8821 can only inspect and receive your confidential tax information from the IRS. They cannot speak or negotiate on your behalf, sign agreements, or represent you in an audit or appeal. If you need someone to act for you before the IRS, that's Form 2848 (Power of Attorney), not Form 8821.
Yes, by default. Filing a new Form 8821 automatically revokes every prior tax information authorization covering the same matters and years. To keep an older authorization active alongside the new one, check the retention box on line 5 and attach a copy of the Form 8821 you want to keep.
Almost anyone, a tax preparer, attorney, accountant, family member, or friend. Unlike Form 2848, which limits representatives to licensed professionals such as attorneys, CPAs, or enrolled agents, Form 8821 has no licensing requirement for the person you designate.
Yes. Each spouse is treated as a separate taxpayer, so each one needs to sign and fax their own Form 8821, even though the underlying tax return was filed jointly.
Only if you're using it for something outside an actual IRS matter, like income verification for a loan. In that case, the IRS must receive your faxed form within 120 days of your signature date. There's no such deadline when the authorization is for an IRS tax matter itself.
Granting access to your tax records is often just one piece of dealing with the IRS by fax. Here's what else comes up around a tax information authorization filing.
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