Form 8821 Tax Information Authorization

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Date

I.R.S. SPECIFICATIONS

TO BE REMOVED BEFORE PRINTING

INSTRUCTIONS TO PRINTERS
FORM 8821, PAGE 1 of 4
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES.
PAPER: WHITE, WRITING, SUB. 20.
FLAT SIZE: 216mm (81⁄2 ")
279mm (11")
PERFORATE: NONE

8821

(Rev. April 2004)
Department of the Treasury
Internal Revenue Service

Date

Revised proofs
requested

OMB No. 1545-1165

For IRS Use Only

Tax Information Authorization

Received by:

Do not use this form to request a copy or transcript of your tax return.
Instead, use Form 4506 or Form 4506-T.

Name
Telephone (
Function
Date

1

Signature

O.K. to print

PRINTS: HEAD to HEAD
INK: BLACK

DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form

Action

)

/

/

Taxpayer information. Taxpayer(s) must sign and date this form on line 7.

Taxpayer name(s) and address (type or print)

Social security number(s)

Employer identification number

Daytime telephone number

Plan number (if applicable)

(

)

2 Appointee. If you wish to name more than one appointee, attach a list to this form.
Name and address
CAF No.
Telephone No.
Fax No.
Check if new: Address
Telephone No.
Fax No.
3 Tax matters. The appointee is authorized to inspect and/or receive confidential tax information in any office of the IRS for
the tax matters listed on this line. Do not use Form 8821 to request copies of tax returns.
(a)
Type of Tax
(Income, Employment, Excise, etc.)
or Civil Penalty

(b)
Tax Form Number
(1040, 941, 720, etc.)

(c)
Year(s) or Period(s)
(see the instructions for line 3)

(d)
Specific Tax Matters (see instr.)

4 Specific use not recorded on Centralized Authorization File (CAF). If the tax information authorization is for a specific
use not recorded on CAF, check this box. See the instructions on page 3. If you check this box, skip lines 5 and 6

5 Disclosure of tax information (you must check a box on line 5a or 5b unless the box on line 4 is checked):
a If you want copies of tax information, notices, and other written communications sent to the appointee on an ongoing


basis, check this box


b If you do not want any copies of notices or communications sent to your appointee, check this box
6 Retention/revocation of tax information authorizations. This tax information authorization automatically revokes all
prior authorizations for the same tax matters you listed on line 3 above unless you checked the box on line 4. If you do
not want to revoke a prior tax information authorization, you must attach a copy of any authorizations you want to remain


in effect and check this box
To revoke this tax information authorization, see the instructions on page 3.

7 Signature of taxpayer(s). If a tax matter applies to a joint return, either husband or wife must sign. If signed by a
corporate officer, partner, guardian, executor, receiver, administrator, trustee, or party other than the taxpayer, I certify
that I have the authority to execute this form with respect to the tax matters/periods on line 3 above.

IF NOT SIGNED AND DATED, THIS TAX INFORMATION AUTHORIZATION WILL BE RETURNED.

Signature

Print Name

Date

Title (if applicable)
PIN number for electronic signature

For Privacy Act and Paperwork Reduction Act Notice, see page 4.

Signature

Date

Print Name

Title (if applicable)
PIN number for electronic signature

Cat. No. 11596P

Form

8821

(Rev. 4-2004)

7
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8821, PAGE 2 of 4
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE, WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ")
279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8821 (Rev. 4-2004)

Page

General Instructions
Section references are to the Inter nal Revenue Code
unless otherwise noted.

What’s New
Authorization to file Form 8821 electronically. Your
appointee may be able to file Form 8821 with the IRS
electronically. PIN number boxes have been added to
the taxpayer’s signature section. Entering a PIN
number will give your appointee authority to file Form
8821 electronically using the PIN number as the
electronic signature. You can use any five digits other
than all zeroes as a PIN number. You may use the
same PIN number that you used on other filings with
the IRS. See Where To File on page 3 if completing
Form 8821 only for this purpose.

Purpose of Form
Form 8821 authorizes any individual, corporation, firm,
organization, or partnership you designate to inspect
and/or receive your confidential information in any
office of the IRS for the type of tax and the years or
periods you list on Form 8821. You may file your own
tax information authorization without using Form 8821,
but it must include all the information that is requested
on Form 8821.

Form 8821 does not authorize your appointee to
advocate your position with respect to the Federal tax
laws; to execute waivers, consents, or closing
agreements; or to otherwise represent you before the
IRS. If you want to authorize an individual to represent
you, use Form 2848, Power of Attorney and
Declaration of Representative.
Use Form 4506, Request for Copy of Tax Return, to
get a copy of your tax return.
Use new Form 4506-T, Request for Transcript of Tax
Return, to order: (a) transcript of tax account
information and (b) Form W-2 and Form 1099 series
information.
Use Form 56, Notice Concerning Fiduciary
Relationship, to notify the IRS of the existence of a
fiduciary relationship. A fiduciary (trustee, executor,
administrator, receiver, or guardian) stands in the
position of a taxpayer and acts as the taxpayer.
Therefore, a fiduciary does not act as an appointee
and should not file Form 8821. If a fiduciary wishes to
authorize an appointee to inspect and/or receive
confidential tax information on behalf of the fiduciary,
Form 8821 must be filed and signed by the fiduciary
acting in the position of the taxpayer.

When To File
Form 8821 must be received by the IRS within 60 days
of the date it was signed and dated by the taxpayer.

Where To File Chart
IF you live in . . .

2

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
Memphis Accounts Management Center
Stop 8423
5333 Getwell Road
Memphis, TN 38118

901-546-4115

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
Ogden Accounts Management Center
1973 N. Rulon White Blvd.
Mail Stop 6737
Ogden, UT 84404

801-620-4249

All APO and FPO addresses, American
Samoa, nonpermanent residents of Guam
or the Virgin Islands**, Puerto Rico (or if
excluding income under Internal Revenue
Code section 933), a foreign country:
U.S. citizens and those filing Form 2555,
2555-EZ, or 4563.

Internal Revenue Service
Philadelphia Accounts Management Center
DPSW 312
11601 Roosevelt Blvd.
Philadelphia, PA 19255

215-516-1017

*These numbers may change without notice.
**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607,
GMF, GU 96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue,
9601 Estate Thomas Charlotte Amaile, St. Thomas, V.I. 00802.

7
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8821, PAGE 3 of 4
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE, WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ")
279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8821 (Rev. 4-2004)

Page

Where To File

Trust. Enter the name, title, and address of the
trustee, and the name and EIN of the trust.
Estate. Enter the name, title, and address of the
decedent’s executor/personal representative, and the
name and identification number of the estate. The
identification number for an estate includes both the
EIN, if the estate has one, and the decedent’s TIN.

Generally, mail or fax Form 8821 directly to the IRS.
See the Where To File Chart on page 2. Exceptions
are listed below.
● If Form 8821 is for a specific tax matter, mail or fax it
to the office handling that matter. For more
information, see the instructions for line 4.
● If you complete Form 8821 only for the purpose of
electronic signature authorization, do not file Form
8821 with the IRS. Instead, give it to your appointee,
who will retain the document.

Revocation of an Existing Tax Information
Authorization
If you want to revoke an existing tax information
authorization and do not want to name a new
appointee, send a copy of the previously executed tax
information authorization to the IRS, using the Where
To File Chart on page 2. The copy of the tax
information authorization must have a current signature
of the taxpayer under the original signature on line 7.
Write “REVOKE” across the top of Form 8821. If you
do not have a copy of the tax information authorization
you want to revoke, send a statement to the IRS. The
statement of revocation must indicate that the
authority of the tax information authorization is
revoked, list the tax matters, must be signed and
dated by the taxpayer, and list the name and address
of each recognized appointee whose authority is
revoked.
To revoke a specific use tax information
authorization, send the tax information authorization or
statement of revocation to the IRS office handling your
case, using the above instructions.

Taxpayer Identification Numbers (TINs)
TINs are used to identify taxpayer information with
corresponding tax returns. It is important that you
furnish correct names, social security numbers (SSNs),
individual taxpayer identification numbers (ITINs), or
employer identification numbers (EINs) so that the IRS
can respond to your request.

Partnership Items
Sections 6221–6234 authorize a Tax Matters Partner to
perform certain acts on behalf of an affected
partnership. Rules governing the use of Form 8821 do
not replace any provisions of these sections.

Specific Instructions
Line 1. Taxpayer Information
Individuals. Enter your name, TIN, and your street
address in the space provided. Do not enter your
appointee’s address or post office box. If a joint return
is used, also enter your spouse’s name and TIN. Also
enter your EIN if applicable.
Corporations, partnerships, or associations. Enter
the name, EIN, and business address.
Employee plan. Enter the plan name, EIN of the plan
sponsor, three-digit plan number, and business
address of the plan sponsor.

3

Line 2. Appointee
Enter your appointee’s full name. Use the identical full
name on all submissions and correspondence. Enter
the nine-digit CAF number for each appointee. If an
appointee 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
appointee. The IRS does not assign CAF numbers to
requests for employee plans and exempt organizations.
If you want to name more than one appointee,
indicate so on this line and attach a list of appointees
to Form 8821.
Check the appropriate box to indicate if either the
address, telephone number, or fax number is new since
a CAF number was assigned.

Line 3. Tax Matters
Enter the type of tax, the tax form number, the years
or periods, and the specific tax matter. Enter “Not
applicable,” in any of the columns that do not apply.
For example, you may list “Income tax, Form 1040”
for calendar year “2003” and “Excise tax, Form 720”
for the “1st, 2nd, 3rd, and 4th quarters of 2003.” For
multiple years, you may list “2001 through (thru or a
dash (—)) 2003” for an income tax return; for quarterly
returns, list “1st, 2nd, 3rd, and 4th quarters of 2001
through 2002” (or 2nd 2002 — 3rd 2003). For fiscal
years, enter the ending year and month, using the
YYYYMM format. Do not use a general reference such
as “All years,”“All periods,” or “All taxes.” Any tax
information authorization with a general reference will
be returned.
You may list any tax years or periods that have
already ended as of the date you sign the tax
information authorization. Also, you may include on a
tax information authorization future tax periods that
end no later than 3 years after the date the tax
information authorization is received by the IRS. The 3
future periods are determined starting after December
31 of the year the tax information authorization is
received by the IRS. You must enter the type of tax,
the tax form number, and the future year(s) or
period(s). If the matter relates to estate tax, enter the
date of the decedent’s death instead of the year or
period.
In column (d), enter any specific information you
want the IRS to provide. Examples of column (d)
information are: lien information, a balance due
amount, a specific tax schedule, or a tax liability.
For requests regarding Form 8802, Application for
United States Residency Certification, enter “Form
8802” in column (d) and check the specific use box on
line 4. Also, enter the appointee’s information as
instructed on Form 8802.

7
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8821, PAGE 4 of 4
MARGINS: TOP 13mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD to HEAD
PAPER: WHITE, WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216mm (81⁄2 ")
279mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8821 (Rev. 4-2004)

Line 4. Specific Use Not Recorded on CAF
Generally, the IRS records all tax information
authorizations on the CAF system. However,
authorizations relating to a specific issue are not
recorded.
Check the box on line 4 if Form 8821 is filed for any of
the following reasons: (a) requests to disclose
information to loan companies or educational
institutions, (b) requests to disclose information to
Federal or state agency investigators for background
checks, (c) application for EIN, or (d) claims filed on
Form 843, Claim for Refund and Request for
Abatement. If you check the box on line 4, your
appointee should mail or fax Form 8821 to the IRS
office handling the matter. Otherwise, your appointee
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.

Line 6. Retention/Revocation of Tax
Information Authorizations
Check the box on this line and attach a copy of the
tax information authorization you do not want to
revoke. The filing of Form 8821 will not revoke any
Form 2848 that is in effect.

Line 7. Signature of Taxpayer(s)
Individuals. You must sign and date the
authorization. Either husband or wife must sign if Form
8821 applies to a joint return.
Corporations. Generally, Form 8821 can be signed
by: (a) an officer having legal authority to bind the
corporation, (b) any person designated by the board of
directors or other governing body, (c) any officer or
employee on written request by any principal officer
and attested to by the secretary or other officer, and
(d) any other person authorized to access information
under section 6103(e).
Partnerships. Generally, Form 8821 can be signed
by any person who was a member of the partnership
during any part of the tax period covered by Form
8821. See Partnership Items on page 3.
All others. See section 6103(e) if the taxpayer has
died, is insolvent, is a dissolved corporation, or if a
trustee, guardian, executor, receiver, or administrator is
acting for the taxpayer.

Page

4

Privacy Act and Paperwork Reduction Act
Notice
We ask for the information on this form to carry out
the Internal Revenue laws of the United States. Form
8821 is provided by the IRS for your convenience and
its use is voluntary. If you designate an appointee to
inspect and/or receive confidential tax information, you
are required by section 6103(c) to provide the
information requested on Form 8821. Under section
6109, you must disclose your social security number
(SSN), employer identification number (EIN), or
individual taxpayer identification number (ITIN). If you
do not provide all the information requested on this
form, we may not be able to honor the authorization.
Routine uses of this information include giving it to
the Department of Justice for civil and criminal
litigation, and to cities, states, and the District of
Columbia for use in administering their tax laws. We
may also give this information to other countries
pursuant to tax treaties. We may also disclose this
information to Federal and state agencies to enforce
Federal nontax criminal laws and to combat terrorism.
The authority to disclose information to combat
terrorism expired on December 31, 2003. Legislation is
pending that would reinstate this authority.
You are not required to provide the information
requested on a form that is subject to the Paperwork
Reduction Act unless the form displays a valid OMB
control number. Books or records relating to a form or
its instructions must be retained as long as their
contents may become material in the administration of
any Internal Revenue law.
The time needed to complete and file this form will
vary depending on individual circumstances. The
estimated average time is: Recordkeeping, 6 min.;
Learning about the law or the form, 12 min.;
Preparing the form, 24 min.; Copying and sending
the form to the IRS, 20 min.
If you have comments concerning the accuracy of
these time estimates or suggestions for making Form
8821 simpler, we would be happy to hear from you.
You can write to the Tax Products Coordinating
Committee, Western Area Distribution Center, Rancho
Cordova, CA 95743-0001. Do not send Form 8821 to
this address. Instead, see the Where To File Chart on
page 2.