Form 8821: Tax Information Authorization Explained
Form 8821 is the IRS Tax Information Authorization: it lets a taxpayer name a designee to inspect and/or receive confidential tax information for the type of tax and the years or periods listed on the form. The Instructions for Form 8821 (Rev. September 2021) say it does not authorize the designee to speak on the taxpayer’s behalf or to represent the taxpayer before the IRS, which is what Form 2848 is for, and they list online, fax and mail as the ways to submit it when the line 4 box is not checked.
Maintained by Archie Chang · Sources checked against IRS text on November 2, 2026 · Methodology & sources
What Form 8821 authorizes
The IRS About Form 8821 page and the instructions describe the form:
“File Form 8821 to: Authorize any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information verbally or in writing for the type of tax and the years or periods listed on the form. Delete or revoke prior tax information authorizations.”
“Form 8821 is also used to delete or revoke prior tax information authorizations. See the instructions for line 5, later.”
The instructions list what Form 8821 does not do, and what a designee is never allowed to do:
“Form 8821 doesn’t authorize your designee to speak on your behalf; to execute a request to allow disclosure of return or return information to another third party; to advocate your position regarding federal tax laws; to execute waivers, consents, closing agreements; or represent you in any other manner before the IRS. Use Form 2848, Power of Attorney and Declaration of Representative, to authorize an individual to represent you before the IRS. The designee may not substitute another party as your authorized designee.”
“A designee is never allowed to endorse or negotiate a taxpayer's refund check or receive a taxpayer's refund via direct deposit.”
“Authorizations listed on prior Forms 8821 are automatically revoked unless you attach copies of your prior Forms 8821 to your new submissions.”
The instructions point to the IRS transcript options for a copy of tax return information; FedRateCalc covers that on its IRS tax transcript page.
“Need a copy of tax return information? Go to IRS.gov/Transcripts and click on either “Get Transcript Online” or “Get Transcript by Mail” to order a copy of your transcript.”
Under “Recent Developments”, the About Form 8821 page said “None at this time.” when we checked on November 2, 2026.
Form 8821 versus Form 2848
Both forms let a taxpayer name someone to deal with the IRS. The IRS words below are copied from the Instructions for Form 8821 (Rev. September 2021), the face of Form 8821 (Rev. January 2021) and the IRS About Form 2848 page; the table puts them side by side without adding to them.
| Form | IRS wording | Document |
|---|---|---|
| Form 8821 | Form 8821 authorizes any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information verbally or in writing for the type of tax and the years or periods you list on Form 8821. | IRS Instructions for Form 8821 (Rev. September 2021), Purpose of Form |
| Form 8821 | Form 8821 doesn’t authorize your designee to speak on your behalf; to execute a request to allow disclosure of return or return information to another third party; to advocate your position regarding federal tax laws; to execute waivers, consents, closing agreements; or represent you in any other manner before the IRS. | IRS Instructions for Form 8821 (Rev. September 2021), Purpose of Form |
| Form 8821 | Don’t use Form 8821 to request copies of your tax returns or to authorize someone to represent you. | IRS Form 8821 (Rev. January 2021), top of page 1 |
| Form 2848 | Use Form 2848, Power of Attorney and Declaration of Representative, to authorize an individual to represent you before the IRS. | IRS Instructions for Form 8821 (Rev. September 2021), Purpose of Form |
| Form 2848 | Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS. | IRS web page About Form 2848, opening description |
| Form 2848 | Your authorization of a qualifying representative will also allow that individual to receive and inspect your confidential tax information. | IRS web page About Form 2848, opening description |
Form 8821 line by line
Form 8821 (Rev. January 2021) has six numbered lines. The middle column is each line’s heading as printed on the form, and the right column is sentences from the Instructions for Form 8821 (Rev. September 2021) for that line. The table does not reproduce all of the instructions for each line.
| Line | Printed on the form | Instructions (Rev. September 2021) |
|---|---|---|
| 1 | 1 Taxpayer information. Taxpayer must sign and date this form on line 6. | Address information provided on Form 8821 will not change your last known address with the IRS. To change your last known address, use Form 8822 for your home address and Form 8822-B to change your business address.If a return is a joint return, the designee(s) identified will only be authorized for you. Your spouse, or former spouse, must submit a separate Form 8821 to designate a designee(s). |
| 2 | 2 Designee(s). If you wish to name more than two designees, attach a list to this form. | Enter the nine-digit CAF number for each designee.If you want to name more than two designees, check the box on line 2 and attach a list of designees to Form 8821.You may not designate more than two designees on Form 8821 to receive copies of notices and communications sent to you by the IRS for the same matter(s). |
| 3 | 3 Tax information. Each designee is authorized to inspect and/or receive confidential tax information for the type of tax, forms, periods, and specific matters you list below. See the line 3 instructions. | Don’t use a general reference such as “All years,” “All periods,” or “All taxes.” Any tax information authorization with a general reference will be returned.However, the IRS will not record on the CAF system future tax years or periods listed that exceed 3 years from December 31 of the year that the IRS receives the tax information authorization. |
| 4 | 4 Specific use not recorded on the Centralized Authorization File (CAF). If the tax information authorization is for a specific use not recorded on CAF, check this box. See the instructions. If you check this box, skip line 5 | Check the box on line 4 if Form 8821 is being submitted for a specific use that the IRS will not record on the CAF.A specific-use tax information authorization will not revoke any prior tax information authorizations. |
| 5 | 5 Retention/revocation of prior tax information authorizations. If the line 4 box is checked, skip this line. If the line 4 box isn’t checked, the IRS will automatically revoke all prior tax information authorizations on file unless you check the line 5 box and attach a copy of the tax information authorization(s) that you want to retain | If the line 4 box is checked, skip line 5.If you don’t want a prior tax information authorization submission to be revoked, you must attach a copy of the tax information authorization you want to retain and check the line 5 box.If you want to revoke a prior tax information authorization without submitting a new authorization, write “REVOKE” across the top of the authorization you want to revoke. |
| 6 | 6 Taxpayer signature. If signed by a corporate officer, partner, guardian, partnership representative (or designated individual, if applicable), executor, receiver, administrator, trustee, or individual other than the taxpayer, I certify that I have the legal authority to execute this form with respect to the tax matters and tax periods shown on line 3 above. | You must handwrite your signature on Form 8821 if you file it by mail or by fax.Individual. You must sign and date the authorization. If a joint return has been filed, your spouse must execute his or her own authorization on a separate Form 8821 to designate a designee. |
More of the line 2 and line 3 instructions:
“Enter the nine-digit CAF number for each designee. If a designee(s) has a CAF number for any previously filed Form 8821 or power of attorney (Form 2848), use that number. If a CAF number has not been assigned, enter “NONE,” and the IRS will issue one directly to your designee.”
“If you want to authorize your designee to receive copies of all notices and communications sent to you by the IRS, you must check the box provided under the designee’s name and address. You may not designate more than two designees on Form 8821 to receive copies of notices and communications sent to you by the IRS for the same matter(s). Do not check the box if you do not want copies of notices and communications sent to your designee(s).”
“You may list the current year/period and any tax years or periods that have already ended as of the date you sign the tax information authorization. You may also list future tax years or periods. However, the IRS will not record on the CAF system future tax years or periods listed that exceed 3 years from December 31 of the year that the IRS receives the tax information authorization.”
“Your designee is not authorized to use an Intermediate Service Provider to retrieve your confidential tax information indirectly from the IRS unless you check the box on line 3.”
“Column (d). Enter any specific information you want the IRS to provide. Examples of column (d) information include lien information, balance due amount, a specific tax schedule, section 4980H employer shared responsibility payment information, or a tax liability.”
The line 2 instructions let a taxpayer have a designee receive copies of IRS notices, and the column (d) instructions name a balance due amount among the examples of specific information. FedRateCalc covers those topics on its IRS notices and IRS payment plan calculator pages.
The line 1 instructions also say what a Form 8821 address does not change, which ties to the IRS address forms covered on FedRateCalc’s Form 8822-B and Form 8822 page:
“Address information provided on Form 8821 will not change your last known address with the IRS. To change your last known address, use Form 8822 for your home address and Form 8822-B to change your business address.”
“Individual. You must sign and date the authorization. If a joint return has been filed, your spouse must execute his or her own authorization on a separate Form 8821 to designate a designee.”
Line 4, specific use, and the CAF
The Centralized Authorization File (CAF) is the IRS record of authorizations. The instructions’ opening note is about the all-digital Tax Pro Account, and its statement that most requests record immediately to the CAF follows its sentence about Tax Pro Account processing. The the IRS submit page, read on November 2, 2026, says that submitting online, by fax or by mail may delay processing. Both statements are quoted in full:
“For faster processing of certain authorizations, use the all-digital Tax Pro Account at IRS.gov/TaxProAccount. Most requests record immediately to the Centralized Authorization File (CAF).”
“If you submit online, by fax or mail, your form processing may be delayed.”
“A CAF number is a unique nine-digit identification number and is assigned the first time you file a third party authorization with IRS. A letter is sent to you informing you of your assigned CAF number. Use your assigned CAF number on all future authorizations.”
Line 4 is the box for a specific use that the IRS does not record on the CAF, and the instructions open the list of examples:
“Generally, the IRS records tax information authorizations on the CAF system. However, authorizations relating to certain issues or matters aren’t recorded. Check the box on line 4 if Form 8821 is being submitted for a specific use that the IRS will not record on the CAF. Examples of specific uses not recorded include but are not limited to the following.”
“1. Requests to disclose information to loan companies or educational institutions.”
“2. Requests to disclose information to federal or state agency investigators for background checks.”
“3. Requests for information regarding the following forms:”
- a. Form SS-4, Application for Employer Identification Number;
- b. Form W-2 Series;
- c. Form W-4, Employee’s Withholding Certificate;
- d. Form W-7, Application for IRS Individual Taxpayer Identification Number;
- e. Form 843, Claim for Refund and Request for Abatement;
- f. Form 966, Corporate Dissolution or Liquidation;
- g. Form 1096, Annual Summary and Transmittal of U.S. Information Returns;
- h. Form 1098, Mortgage Interest Statement;
- i. Form 1099 Series;
- j. Form 1128, Application To Adopt, Change, or Retain a Tax Year;
- k. Form 2553, Election by a Small Business Corporation; or
- l. Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.
The instructions end the line 4 section with what the designee does and what a specific-use authorization does not do:
“If you check the box on line 4, your designee should mail or fax Form 8821 to the IRS office handling the matter. Otherwise, your designee should bring a copy of Form 8821 to each appointment to inspect or receive information. A specific-use tax information authorization will not revoke any prior tax information authorizations.”
How to submit Form 8821
The Instructions for Form 8821 (Rev. September 2021) start with the line 4 case, then list three ways to submit:
“If you check the box on line 4, mail or fax Form 8821 to the IRS office handling the specific matter.”
| Method | Instructions for Form 8821 (Rev. September 2021) | IRS Submit Forms 2848 and 8821 online page |
|---|---|---|
| Online | Online. Submit your Form 8821 securely at IRS.gov/Submit8821. | Follow these steps: Sign in or create an account. Answer a few questions about the form you’re submitting. Upload Form 8821 or Form 2848. Use the form upload tips. Get an email confirmation that your form was received. |
| Fax | Fax. Fax your Form 8821 to the IRS fax number in the Where To File Chart. | Fax or mail the forms. Get details in Form 2848 instructions or Form 8821 instructions. |
| Mail. Mail your Form 8821 directly to the IRS address in the Where To File Chart. | Fax or mail the forms. Get details in Form 2848 instructions or Form 8821 instructions. |
Two IRS documents word online access differently. The Instructions for Form 8821 (Rev. September 2021) say a Secure Access account is needed; the IRS submit page read on November 2, 2026 says to sign in or create an account. Both are shown as the IRS wrote them:
“Note. You will need to have a Secure Access account to submit your Form 8821 online. For more information on Secure Access, go to IRS.gov/SecureAccess.”
The fax and mail addresses are in the instructions’ Where To File Chart:
| IF you live in... | THEN use this 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 |
| All APO and FPO addresses, American Samoa, Commonwealth of the Northern Mariana Islands, Guam, U.S. Virgin Islands, Puerto Rico, a foreign country, 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 304-707-9785 (Outside the United States) |
“* These numbers may change without notice. For updates, go to IRS.gov/Form8821 and search under “Recent Developments.””
The IRS CAF page gave a west-and-east rule with exceptions rather than a list of states; the chart lists each state, and the chart is what decides where a given state goes:
“General Rule: All states west of the Mississippi process authorizations in Ogden; all states east of the Mississippi process authorizations in Memphis. Exceptions: Louisiana and Arkansas process in Memphis; Wisconsin process in Ogden and International authorizations are processed in Philadelphia.”
Signatures and the electronic route:
“If you use an electronic signature (see Electronic Signatures below), you must submit your Form 8821 online.”
“Forms 8821 with an electronic signature image or digitized image of a handwritten signature may only be submitted to the IRS online at IRS.gov/Submit8821.”
“You must handwrite your signature on Form 8821 if you file it by mail or by fax. Digital, electronic, or typed-font signatures are not valid signatures for Forms 8821 filed by mail or by fax.”
“We don’t accept electronically signature for forms by fax or mail. For security reasons, all forms mailed or faxed to the IRS must have a “wet” ink signature.”
Other points from the IRS submit page and the instructions:
“Submit one form at a time, even for married filing jointly taxpayers.”
“If you already faxed or mailed a form, don’t submit it online.”
“To name more than 2 designees: Check the box on line 2 of Form 8821. Create an attachment that lists the designees, their addresses and requested numbers. Save the attachment and Form 8821 together in one file. Submit the single file.”
“If you are submitting Form 8821 to authorize disclosure of your confidential tax information for a purpose other than addressing or resolving a tax matter with the IRS (for example, for income verification required by a lender), the IRS must receive the Form 8821 within 120 days of the taxpayer’s signature date on the form. This 120-day requirement doesn’t apply to a Form 8821 submitted to authorize disclosure for the purpose of assistance with a tax matter with the IRS.”
“If your designee's address changes, a new Form 8821 isn’t required. The designee can provide the IRS with the new information by sending written notification of the new address to the location where the Form 8821 was filed. Your designee(s) must sign and date the written notice of address change.”
Revocation and withdrawal
Line 5 is where the form deals with earlier authorizations:
“If the line 4 box is checked, skip line 5. If line 4 isn’t checked, the IRS will automatically revoke all prior tax information authorizations on file unless you instruct otherwise. If you don’t want a prior tax information authorization submission to be revoked, you must attach a copy of the tax information authorization you want to retain and check the line 5 box.”
“Revocation request. If you want to revoke a prior tax information authorization without submitting a new authorization, write “REVOKE” across the top of the authorization you want to revoke. Provide a current taxpayer signature and date under the original signature.”
“If you don’t have a copy of the tax information authorization you want to revoke, and it isn’t a specific-use authorization, send a notification to the IRS using the corresponding address in the Where To File Chart. In the notification:”
- 1. State that the authority of the designee is revoked,
- 2. List the name and address of each designee whose authority is being revoked,
- 3. List the tax matters and tax periods, and
- 4. Sign and date the notification.
“If you are completely revoking a designee’s authority, state “revoke all years/periods” instead of listing the specific tax matters, years, or periods. To revoke a specific-use tax information authorization, send the tax information authorization or notification of revocation to the IRS office handling your case, using the instructions above.”
The IRS submit page, read on November 2, 2026, had its own short statement on revoking and withdrawing:
“You can submit forms to revoke or withdraw an authorization. To revoke an authorization: The taxpayer must write “REVOKE” across the top of the form and sign and date following instructions for Form 2848 or Form 8821. To withdraw as a representative on a Form 2848: Write “WITHDRAW” across the top of the first page of the form and sign and write the date below this annotation.”
Frequently asked questions
What is Form 8821?
When we checked on November 2, 2026, the IRS About Form 8821 page said to file Form 8821 to “Authorize any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information verbally or in writing for the type of tax and the years or periods listed on the form,” and to delete or revoke prior tax information authorizations.
What is the difference between Form 8821 and Form 2848?
The Instructions for Form 8821 (Rev. September 2021) say Form 8821 “doesn’t authorize your designee to speak on your behalf; to execute a request to allow disclosure of return or return information to another third party; to advocate your position regarding federal tax laws; to execute waivers, consents, closing agreements; or represent you in any other manner before the IRS,” and “Use Form 2848, Power of Attorney and Declaration of Representative, to authorize an individual to represent you before the IRS.” When we checked on November 2, 2026, the IRS About Form 2848 page said: “Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.”
How is Form 8821 submitted?
The Instructions for Form 8821 (Rev. September 2021) say that if the line 4 box is checked, the form is mailed or faxed to the IRS office handling the specific matter, and that otherwise the choices are online at IRS.gov/Submit8821, by fax or by mail to the address and fax number in the Where To File Chart, chosen by where the taxpayer lives: Internal Revenue Service 5333 Getwell Road, Stop 8423 Memphis, TN 38118 (fax 855-214-7519); Internal Revenue Service 1973 Rulon White Blvd., MS 6737 Ogden, UT 84201 (fax 855-214-7522); for APO and FPO addresses, territories and foreign addresses, Internal Revenue Service International CAF Team 2970 Market Street MS 4-H14.123 Philadelphia, PA 19104 (fax 855-772-3156; 304-707-9785 (Outside the United States)). The chart carries the note that the numbers “may change without notice.”
Is there a time limit on Form 8821?
The Instructions for Form 8821 (Rev. September 2021) have two time rules. For an authorization to disclose information for a purpose other than a tax matter with the IRS, such as income verification required by a lender, the IRS must receive the form within 120 days of the taxpayer’s signature date; that 120-day requirement does not apply to a form submitted for assistance with a tax matter with the IRS. For line 3, the IRS “will not record on the CAF system future tax years or periods listed that exceed 3 years from December 31 of the year that the IRS receives the tax information authorization.”
What does line 4, specific use, mean on Form 8821?
The Instructions for Form 8821 (Rev. September 2021) say: “Generally, the IRS records tax information authorizations on the CAF system. However, authorizations relating to certain issues or matters aren’t recorded.” The box on line 4 is for a specific use that the IRS will not record on the CAF. The instructions give examples that “include but are not limited to” requests to disclose information to loan companies or educational institutions, requests to disclose information to federal or state agency investigators for background checks, and requests for information regarding twelve listed forms, from Form SS-4, Application for Employer Identification Number to Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners.
How is a Form 8821 revoked?
The Instructions for Form 8821 (Rev. September 2021) say that to revoke a prior tax information authorization without submitting another authorization, write “REVOKE” across the top of the authorization and provide a current taxpayer signature and date under the original signature. If there is no copy of a non-specific-use authorization, the instructions list a notification to the IRS that states the designee’s authority is revoked, lists each designee’s name and address and the tax matters and periods, and is signed and dated. When we checked on November 2, 2026, the IRS Submit Forms 2848 and 8821 online page said the taxpayer must write “REVOKE” across the top of the form and sign and date it.
Can Form 8821 be signed electronically?
The Instructions for Form 8821 (Rev. September 2021) say forms with an electronic signature image or digitized image of a handwritten signature “may only be submitted to the IRS online at IRS.gov/Submit8821.” For paper filing they say: “You must handwrite your signature on Form 8821 if you file it by mail or by fax.” When we checked on November 2, 2026, the IRS Submit Forms 2848 and 8821 online page said: “For security reasons, all forms mailed or faxed to the IRS must have a “wet” ink signature.”