Form 8821 is a IRS Tax Information Authorization form that lets you authorize someone to access your federal tax records. It’s filled out by listing the taxpayer’s info, the designee’s (appointee’s) info, the specific tax types and years, and then signing. This answer allows your accountant, attorney or other designee to view or receive your IRS transcripts without giving them full power of attorney.
According to a 2022 National Small Business Association survey, 68% of small businesses rely on outside tax advisors, underscoring the demand for clear authorizations like IRS Form 8821. Small business owners, accountants, or any taxpayer facing complex filing situations often need to share tax data safely. Form 8821 solves this by giving permission for data access only. In this guide you’ll learn:
- 🖋️ Step-by-Step Guide: Exactly what to write on each line of Form 8821.
- 📊 Federal vs State Rules: How Form 8821 works for federal taxes and what state tax processes exist.
- 🚫 Common Pitfalls: Errors to avoid (like leaving sections blank or using the wrong form).
- 🔄 Comparisons: How 8821 differs from Power of Attorney (Form 2848) and other IRS forms.
- 🧩 Real-World Examples: Sample scenarios with actual field entries so you can visualize filling out the form.
What Is IRS Form 8821 and Why Use It?
Form 8821, Tax Information Authorization, is the IRS form used when you want a third party to see your IRS tax account information (e.g. transcripts, notices, filings). The taxpayer (individual or business) fills out their name, address, and taxpayer ID, and then names one or more designees (persons or companies) who can inspect or receive specified tax data. This does not let the designee file returns or negotiate with the IRS – it only allows viewing or receiving tax data for the years or issues you list. It’s essentially a controlled data access form.
Use Form 8821 whenever you need to grant limited access to your tax records. For example, an accountant might need to pull down transcripts for audit support, a lender might request it to verify income when approving a loan, or a family member might need it to handle tax affairs for an estate. Unlike a Power of Attorney (Form 2848), Form 8821 does not authorize anyone to act on your behalf, file forms, or represent you in IRS matters. Think of it as a “read-only” authorization: your designated party can see information but can’t sign or make decisions for you.
Note: Form 8821 is purely for federal tax information. It cannot authorize disclosure of state tax details. If you need a state-level authorization, most states have their own forms (for example, California uses Form FTB 3534 for state tax info authorization, valid for 13 months). Always check local state rules if state tax data access is needed.
Common Mistakes to Avoid
When filling Form 8821, certain errors can cause delays or rejection. Watch out for these pitfalls:
- Omitting Signature: The IRS will reject any 8821 that isn’t signed and dated on line 6 by the taxpayer (or authorized officer). Always sign last.
- Vague Years or Tax Types: Don’t write “all years” or “all taxes.” You must list specific tax forms and periods on line 3 (e.g. “Income – Form 1040 – 2019–2021” or “Employment – Form 941 – Q1–Q4 2020”). A general request will be returned.
- Joint Returns Confusion: On a joint return, only one spouse’s signature authorizes the designee for that spouse. The other spouse must file a separate 8821 to grant access.
- Wrong Form: Using 8821 when you need someone to represent you (like during an audit) is a mistake. In that case you need Form 2848 (Power of Attorney), not 8821. Conversely, don’t try to get transcripts via Form 4506-T (that’s for your own transcripts or third parties with consent).
- Incomplete Designee Info: Line 2 requires full name, address, and CAF number (or “NONE”) for each designee. Leaving these blank or putting a wrong person makes the form invalid. Also check the “send copies of notices” box if you want your designee to receive IRS letters.
Always double-check all names, numbers, and checkboxes. A small oversight can lead the IRS to return the form.
How to Fill Out Form 8821: Step-by-Step
Follow these steps by line number on Form 8821. Each section corresponds to lines on the official form:
Line 1 – Taxpayer Information: Enter the taxpayer’s details.
- Taxpayer name and address: For an individual, write your full legal name and home address. For a married person filing jointly, one spouse signs and is “the taxpayer” on this form; the other must file separately if granting access. For a business, enter the business name and address. For estates or trusts, enter trustee/executor name and trust ID.
- Taxpayer identification number(s): Put your SSN or EIN (for a business or trust, use the EIN). If an estate has no EIN, use the decedent’s SSN.
- Daytime telephone number: Your phone (optional but helpful).
- Plan number: If you’re authorizing access to an employee plan (retirement plan information), fill in the plan number. Otherwise leave blank.
Don’t put the designee’s info here. This is solely about you (or your entity). Also note: the address you list on line 1 does not change your address on IRS files. To update your address separately, use Form 8822.
Line 2 – Designee(s): List each person or firm you want to authorize. You can name up to two designees directly on the form. If you need more than two, check the box “attach list” and include additional names/addresses on a separate sheet. For each designee:
- Name and address: The full legal name and mailing address of your appointee. This could be an accountant, lawyer, bank, family member, or any organization.
- Check if to be sent copies of notices: If you want IRS correspondence (notices, transcripts, letters) sent to the designee, check this box under their entry. Keep in mind: the designee will only get copies of notices you already get.
- CAF No.: Enter the designee’s IRS CAF (Central Authorization File) number if they have one. This is a 7- or 9-digit number used by IRS. If your designee has never had one, write “NONE”. The IRS will assign one after processing. (CPAs/attorneys often have CAF numbers; individuals or firms may not.)
- PTIN: Enter their Preparer Tax Identification Number if they are tax preparers. Otherwise leave it blank.
- Telephone/Fax: Contact numbers for the designee.
- Check if new (Address/Telephone/Fax): If you are updating the designee’s contact info from a prior 8821, check the “new” box for each new item.
Example: If you want to authorize your CPA Jane Smith, list “Jane Smith, 123 Main St, City, State, Zip, CAF No. 12345678, PTIN P98765, Tel: 555-1234.” Check “send notices” if desired.
Line 3 – Tax Information: This is the heart of the form. Describe exactly what tax information the designee can see. It has four columns (a–d):
- Column (a) Type of Tax: Indicate the tax category, such as “Income,” “Employment,” “Payroll,” “Excise,” “Estate,” “Gift,” etc. This clarifies what kind of tax account.
- Column (b) Tax Form Number: List the IRS form number associated with the tax. Examples: “1040” (individual income tax), “941” (quarterly payroll), “720” (quarterly excise tax), “940,” “1120,” “1065,” “720,” etc. You can put multiple entries in separate rows for different forms.
- Column (c) Year(s) or Period(s): Specify the tax year or period. For annual taxes, use the year (e.g. “2019,” “2020”). For fiscal years or quarterly taxes, use appropriate notation (e.g. “FY ending 2020,” or “1st Qtr 2020”). You can list a range, e.g. “2018–2020” or “2nd Qtr 2019 – 3rd Qtr 2020.”
- Column (d) Specific Tax Matters: Use this if you need to clarify (e.g. “Sale of rental property,” “Penalty abatement,” “Amended return,” or in estate cases, “Estate tax, date of death 5/10/2020”). If not needed, you can leave it blank or write “N/A”.
Key Tip: Be exact. For example, instead of writing “Income tax all years,” break it out as “Income – Form 1040 – 2019,” “Income – Form 1040 – 2020,” etc. If you want all quarters of a payroll tax, write “Employment – Form 941 – 2021, Q1–Q4.” Never write “All years” or “All taxes.” The IRS will return 8821’s with vague descriptions. You may list current and past years, and even up to 3 future years, but anything beyond three years in the future will not be recorded.
If you need to authorize something unusual (like requesting a passport or U.S. residency certificate via Form 8802), check the box in line 3 that says “By checking here, I authorize access via an Intermediate Service Provider.” But for most cases leave it unchecked.
Line 4 – Specific Use: Only check this if you are authorizing a special use not normally logged in the IRS authorization database. For typical tax information requests, leave it unchecked. If you check this box, skip line 5.
Line 5 – Retention/Revocation of Prior Authorizations: This controls existing authorizations you may have on file. If you leave line 4 blank, then by default the IRS will revoke any prior Form 8821 (or power of attorney) you have on file for the same tax matters. This ensures your new form replaces old ones. If you want to keep certain older authorizations active, check the box on line 5 and attach copies of the authorizations you want retained. This is rarely needed unless you have complex multi-year authorizations.
If you intend only to revoke a previous 8821 without granting a new one, write a separate letter to the IRS (per instructions) and do not use line 5.
Line 6 – Signature: The taxpayer must sign and date here. For an individual, that means the taxpayer signs. For a married couple filing jointly, typically the primary taxpayer (on line 1) signs and dates; the other spouse would need their own form if granting access. For a business, a corporate officer or partner with authority signs on behalf of the entity (add their title under signature). Executors sign for estates, trustees for trusts, etc. By signing, the signer certifies they have the legal right to sign for the taxpayer (per IRS practice).
Don’t forget: If line 6 is blank or unsigned, the IRS will return the form as incomplete. Make sure the date is current and the form is complete before signing.
Key Terms and Entities
- Taxpayer: The person or entity who is authorizing the disclosure (individual, married filing separate or joint, corporation, partnership, trust, etc.).
- Designee/Appointee: The person or organization you authorize on line 2 to receive your information (e.g. CPA, attorney, spouse, lender).
- TIN: Taxpayer Identification Number (SSN for individuals, EIN for businesses or trusts). The taxpayer’s TIN goes on line 1. Do not list the designee’s SSN.
- CAF Number: Central Authorization File number – a unique ID the IRS assigns to anyone who has previously filed a POA or 8821. It helps the IRS match to prior authorizations. If your designee has never had one, write “NONE.”
- Authorized Disclosure: 8821 authorizes the IRS to disclose tax information to the designee. The IRS will only share information on the exact items listed on line 3.
Relationship of entities: The IRS is the information holder, the taxpayer is the data subject, and the designee is the authorized recipient. The form links them: the IRS will cross-reference the CAF number to quickly route the data to the right designee, under the control of the taxpayer.
Step-by-Step Table: Common Scenarios
| Scenario | How to fill Form 8821 in this case (key entries) |
|---|---|
| Individual hires an accountant | Line 1: Jane Doe, SSN 123-45-6789, 123 Elm St (individual info). Line 2: Designee “John Smith, CPA, 45 Tax Ave, City, State, 11111,” check “send notices,” CAF No. NONE, PTIN P123456, phone. Line 3: “Income – Form 1040 – 2022,” “Income – Form 1040 – 2023.” (Specific matters: “Personal income returns.”) Line 6: Signed by Jane Doe. |
| Small business authorizes CFO | Line 1: Acme LLC, EIN 12-3456789, 789 Corporate Dr (business). Line 2: Designee “Bob Manager, 45 Company Blvd, City, State, 22222,” CAF No. NONE, TEL 555-9876, check “send notices.” Line 3: “Employment – Form 941 – 2023 Q1–Q4” (Payroll taxes Q1–Q4 2023). If payroll deposits: “Employment – Form 940 – 2022” (Federal Unemployment). Line 6: Signed by authorized officer, e.g. CEO, with title. |
| Executor accessing estate info | Line 1: Estate of Maria X, SSN 987-65-4321, c/o John Trustee (estate info). Line 2: Designee “John Trustee, 100 Estate Rd, City, State, 33333,” CAF NONE. Line 3: “Estate – Form 706 – Date of death 5/1/2023” (Estate tax return for date of death). Optionally: “Income – Form 1040 – 2023” if processing final return. Line 6: John Trustee signs as executor, title “Executor.” |
| Homebuyer gives lender IRS access | Line 1: Alice Borrower, SSN 111-22-3333, 99 Suburb Ln. Line 2: Designee “Metro Bank, Attn: Compliance, 500 Finance Ave, City, State, 44444,” CAF NONE. Line 3: “Income – Form 1040 – 2021,” “Income – Form 1040 – 2022” (verify last 2 returns); maybe “Income – Form 1040 – 2023” (if current year is filed or to be filed). Line 6: Signed by Alice Borrower. |
Each scenario row above shows which sections of Form 8821 to fill with examples. Adjust forms and years to match your situation. For multiple tax forms/years, use separate lines on line 3.
Pros and Cons of Using Form 8821
| Advantages (Pros) | Limitations (Cons) |
|---|---|
| ✅ Control: Grants limited access only to specified information and years – you keep ultimate control. | ❌ No representation: Does not allow designee to speak or act on your behalf (can’t negotiate or file returns). |
| ✅ Ease of use: The form is free to download/use and relatively simple to fill out; requires only a signature. | ❌ Security risks: Once authorized, designee could see any included data – choose trustworthy parties only. |
| ✅ Flexibility: Can specify any tax type or period; can appoint multiple individuals or firms. | ❌ No IRS updates: IRS won’t notify you if designee accesses info. You must request or check transcripts yourself. |
| ✅ Revocable: You can revoke prior authorizations or limit them easily on the form by filing a new 8821. | ❌ Not for filings: If you need someone to act (e.g. audit, collection), you must use a Power of Attorney (2848). |
| ✅ Establishes trail: Creates a written record in IRS files of who can see your info – useful for loan approvals, etc. | ❌ State taxes excluded: U.S. states have separate rules; 8821 does nothing for state tax info. |
Use this table to weigh when 8821 is appropriate: it’s great for access and transparency, but not a substitute for legal authority.
Form 8821 vs Other Authorization Forms
Form 8821 often gets compared to other IRS forms. Here’s a quick breakdown:
| Form 8821 (Information Authorization) | Form 2848 (Power of Attorney) |
|---|---|
| Authorizes information access only. Allows designee to inspect/receive tax data transcripts/notices. | Authorizes full representation. Grants agent power to act, sign, and make decisions for taxpayer. |
| Any individual or entity can be appointed (no special qualifications). | Designee must be a recognized practitioner (attorney, CPA, enrolled agent) or family member. |
| Does NOT permit representation or binding decisions. | Allows representation in audits, appeals, tax collection, etc. |
| Does not allow signing returns or making collection/payment arrangements. | Allows signing tax forms and negotiating with IRS. |
| Used for sharing info for loans, reviews, research, etc. | Used when appointing an agent to handle IRS matters directly. |
Another related form is Form 4506-T (request for transcript): only the taxpayer or third parties with signed consent can get transcripts. 8821 doesn’t request a transcript itself; it just authorizes the designee to request it from the IRS. Also note Form 7069 (Release of Tax Information) or IRS Form 56 (Notice of Fiduciary Relationship) have different uses and should not be confused with 8821. Focus on 8821 for authorizing access.
Federal Rules vs. State Nuances
Form 8821 is strictly federal. If you need someone to access state tax information, almost every state has its own version of an authorization form or process. For example:
- California: Uses Form FTB 3534 to authorize a representative to get state tax data (called a TIA). It lasts 13 months by default and must be renewed annually.
- New York: Uses Form DTF-95 (Power of Attorney & Gift) or DTF-96 (Exempt Organization POA) to authorize reps for state and local taxes. They do not accept federal 8821 for state matters.
- Illinois: Uses IL-2848 (POA) and IL-8821 (Authorizing Disclosure) forms, similar to federal.
- Many states follow the Fed model but require their own form number. Some states (e.g. FL, TX) have no state income tax at all.
Key point: Always submit separate forms for federal vs. state. Signing a federal 8821 does not give anyone rights to your state tax info. If a bank or agent needs both federal and state data, you may need multiple forms.
Detailed Examples and Scenarios
Below are a few detailed examples illustrating how different taxpayers use Form 8821 in practice, along with important nuances:
Example 1: Taxpayer Granting CPA Access
- Situation: Robert Smith (an individual taxpayer) wants his new CPA, Alice Jones, to pull IRS transcripts for the past 3 years to prepare his tax returns.
- Filling Form 8821:
- Line 1: “Robert Smith, SSN 123-45-6789, 500 Pine St, Anytown, USA.”
- Line 2: “Alice Jones, 200 Tax Pro Way, Anytown, USA.” Check “send notices.” Enter CAF # if Alice has one (otherwise “NONE”), PTIN if applicable, phone.
- Line 3: Enter in rows: “Income – Form 1040 – 2019,” “Income – Form 1040 – 2020,” “Income – Form 1040 – 2021.” (No need for column d if just tax returns, or write “Tax returns”).
- Lines 4–5: Leave 4 blank (not special use). Do nothing on 5 (default auto-revokes any older authorizations).
- Line 6: Signature “Robert Smith” dated today.
- Result: Alice Jones can now request transcripts of Robert’s 2019–2021 tax returns from the IRS. She cannot file the returns or handle audit issues – only view the information.
Example 2: Business Tax Manager Access
- Situation: TechWidgets Inc. wants to give its tax manager, Carol Lee (an employee), the ability to check payroll tax filings and IRS notices. They do not want to give her broad corporate control, just tax info access.
- Filling Form 8821:
- Line 1: “TechWidgets Inc., EIN 98-7654321, 123 Industry Rd, Businesstown, USA.”
- Line 2: “Carol Lee, 456 Company Blvd, Businesstown, USA.” (Carol’s CAF probably NONE.) Check the box for “copy of notices” so she gets IRS correspondence copies.
- Line 3: “Employment – Form 941 – 2023 Q1–Q4” (Q1–Q4 covers all payroll quarters of 2023). Also “Employment – Form 940 – 2023” (for unemployment tax). If needed, “Income – Form 1120 – 2022–2023” for corporate income tax transcripts.
- Line 6: Signed by the corporate officer (e.g. CFO John Doe, Title: CFO).
- Result: Carol can call IRS transcript services or use the online CAF portal to obtain the 941 and 940 transcripts and any notices for TechWidgets. She sees the data but cannot authorize payments or file returns.
Example 3: Estate Administrator
- Situation: Alice Jones is the executor of her late uncle’s estate. She needs to review the uncle’s past income tax information and estate tax returns.
- Filling Form 8821:
- Line 1: “Estate of John Doe, SSN 555-66-7777, c/o Alice Jones, 789 Trustee Ln, Hometown, USA.” (Use decedent’s SSN in place of TIN if the estate has no EIN.)
- Line 2: “Alice Jones, 789 Trustee Ln, Hometown, USA.” (Her CAF: NONE.)
- Line 3: “Income – Form 1040 – 2020–2023” (for the final personal returns) and “Estate – Form 706 – Date of death 01/15/2023” (to get estate tax return transcripts).
- Line 6: Signed “Alice Jones, Executor” dated today.
- Result: Alice, as executor, can now retrieve the estate’s tax records from the IRS to settle any tax matters. This is not the same as filing the estate tax return – it just grants her access to existing IRS records.
Example 4: Payroll Service Provider
- Situation: A small business hires a payroll service to process all payroll. The owner wants the payroll company to see if any IRS notices came in and verify payroll tax filings.
- Filling Form 8821:
- Line 1: “GreenFields LLC, EIN 33-2222111, 321 Farm Rd, Ruralville, USA.”
- Line 2: “ABC Payroll Solutions, 101 Payroll Way, Cityville, USA.” Check “send notices.” (If the payroll firm has a CAF number, include it; if not, put NONE.)
- Line 3: “Employment – Form 941 – 2023 Q1–Q4,” “Employment – Form 940 – 2023,” and if desired “Employment – Form 943 – 2023” (for agricultural employment tax if applicable).
- Line 6: Signed by the business owner, Title: CEO.
- Result: The payroll company can track IRS filings and letters for GreenFields LLC. If the owner forgets to file a 941 or misses a deposit, the payroll firm will know from the IRS transcripts or notices.
These examples illustrate filling out Form 8821 for common use cases. Adjust the specific forms and periods to match your actual tax needs.
Legal and Practical Points
- Privacy Law (IRC §6103): The IRS is bound by 26 U.S.C. §6103 to protect taxpayer data. Form 8821 operates under these rules, so when you authorize a designee, the IRS will disclose information as permitted by law. Only the data you specified can be released under this code.
- Third-Party Account Access: A designee may obtain IRS transcripts through the Tax Professional System (TDS) or automated transcript line using the CAF number and taxpayer info. Form 8821 signals to the IRS that this is authorized.
- Electronic Submission: The IRS now allows electronic submission of 8821 using the “Submit Forms 2848 and 8821 Online” portal. If filed online, you still need to print a signature form unless your Tax Pro Account allows digital signature. Most individuals still mail or fax a signed copy.
- Timing: There is no formal deadline to file Form 8821, but allow IRS processing time (several weeks) before needing the info. It’s wise to file well in advance of deadlines (e.g. loan closings, audits, tax deadlines).
- Expiration: By default, a Form 8821 stays effective until revoked. It does not expire automatically for federal taxes. (As noted, some states set time limits on their own forms.) If you file another 8821 that does not specify retention, the prior one ends. To cancel an existing 8821, you can file a new 8821 and check “Revoke all years/periods” on line 5 or send a letter to the IRS.
Key Differences: Definitions & Comparisons
- Form 8821 vs 2848:
- Access vs Action: 8821 = “see only”; 2848 = “do everything.” Use 2848 for representation.
- Who can be designee: 8821 accepts any person or entity; 2848 requires licensed tax professionals or family.
- Scope of power: 2848 covers all matters unless limited; 8821 only covers specified info.
- Designee Responsibilities: The designee must use the information ethically. They are typically bound by fiduciary confidentiality rules (especially if a CPA/attorney) and must restrict disclosure to the purposes authorized by the taxpayer. Designees often have CAF/PTIN numbers because they work with the IRS system.
- Multiple Designees: You may list up to two on the form. If you need more, attach a statement with additional names and addresses. Only two can be in the IRS CAF system at once for notices. If you remove someone, send a new 8821 or 2848 to revoke.
- Submitting the Form: 8821 cannot be e-filed with a tax return. Submit by mail or fax to the IRS CAF address for your location (as shown on IRS instructions). Or use the online upload tool. Retain proof of mailing/fax.
- Revocation: To revoke a 8821 without filing a new one, write a letter to the same CAF fax/address requesting revocation. Include your identity and the details of the authorization to be revoked.
- Trust vs Individual: On trust accounts, identify the trust by name and EIN, and have a trustee sign. For marital trusts or community property, rules vary – consider legal advice if unsure.
- Partial Authorization: You can grant 8821 for only some years or some types of tax. For example, list only “Business – Form 1040 Schedule C – 2021” for a sole-proprietor income, leaving out personal returns. The IRS will only release those items.
Other IRS Forms to Know
- Form 4506-T (Transcript Request): This is used by the taxpayer or with consent to actually obtain copies of tax transcripts. 8821 just grants authority; the transcript still must be requested.
- Form 4506 (Copy of Return): Use this if you need a paper copy of the actual return or transcript of return, not just account info. 8821 doesn’t replace this.
- Form 720: Not related.
- Form 8300: Reporting large cash transactions, unrelated to 8821.
Stick to 8821 for information access, and remember to use the correct form for the correct purpose.
Federal vs. State Tax Authorization
- Federal (IRS): Form 8821 covers federal tax accounts across the U.S. territories. It grants access to IRS-held info only.
- State: States do not accept Form 8821 for their tax data. They have their own authorizations. For example:
- California: Form FTB 3534 (Tax Information Authorization) for personal income and corporate taxes. It expires in 13 months unless renewed.
- New York: Forms DTF-17 or DTF-96 for power of attorney; for info only, often DTF-17 with limited scope.
- Illinois: IL-8821 is a similar state form for tax info.
- Texas/Florida: No state income tax, so no form needed for state.
- Check Your State: If you owe or file state taxes, ask your state revenue department about their “Power of Attorney” or “Tax Information Authorization” form. Often the numbers differ but the concepts are parallel.
Frequently Asked Questions (FAQs)
- Is Form 8821 the same as granting power of attorney? No. Form 8821 only authorizes information access, not representation or decision-making. Use Form 2848 for POA.
- Can I file Form 8821 online? Yes, you can upload it via the IRS “Submit Forms 2848 and 8821 Online” portal. However, a signed copy must still be sent or faxed unless using a Tax Pro account.
- Does signing 8821 let the designee talk to the IRS about my taxes? Yes, but only about the information you authorized. They can request transcripts and clarify notices, but cannot legally commit you to anything.
- If I file a new 8821, does it cancel the old one? Yes. By default any new 8821 automatically revokes previous authorizations on the same matters (unless you check line 5 to retain an old form).
- Can a spouse sign 8821 for their partner’s tax info? No, each taxpayer must grant access separately. On a joint return, each spouse is a distinct taxpayer for authorizations.
- Is there a fee for filing Form 8821? No, it is free to use. The only cost is standard postage or fax fees if filing by mail/fax.
- Does Form 8821 expire? For federal taxes, no fixed expiration date is built-in. It remains in effect until you revoke it or file a new one that revokes it. (Some states set expiration on their forms, but not the IRS form.)
- Can the designee add years later on the same 8821? No. Any change in tax years or types requires submitting a new 8821. The IRS does not allow amendments to an existing one.
- Do I need to list every single tax year? It’s best to list each needed year explicitly. You can use ranges (e.g., 2018–2020) or quarterly ranges (2nd Qtr 2019–3rd Qtr 2020), but do not simply write “All past years.”
- Will the IRS contact the designee automatically? No. The designee must request transcripts or call the IRS using the CAF number. The IRS will send notices to the taxpayer and copied to designee if requested.
- Can anyone be a designee on 8821? Yes. Unlike Form 2848, any individual, family member, or even organization can be named on a 8821; no special license is required.
- Should I file a new 8821 each year? Only if the IRS information you need changes. Otherwise, one form covering multiple years can suffice. However, if in doubt, resubmit each tax season.
- Are incomplete forms returned? Yes. The IRS will mail back any 8821 that is blank, unsigned, or missing required information. This will delay the process.
- Can IRS employees see the CAF number on 8821? Internal IRS employees use it to process the form; it’s not public information. The CAF number ensures the IRS routes info correctly.
- Can 8821 be used for criminal or audit matters? No. The form cannot authorize disclosure to law enforcement or courts. It’s strictly for authorized info sharing, not legal proceedings.