Fill Form 8821 online
Tax Information Authorization
or choose your own copy:
- ✓ Official current version
- ✓ Free download, no account
- ✓ No card, no trial
- ✓ Never uploaded
Form 8821 in short
Form 8821 lets you name a person or organization who can inspect or receive your confidential IRS tax information for the tax types and years you list. It does not let them represent you or speak for you before the IRS. For representation, the IRS points to Form 2848.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. January 2021 (checked 2026-10-25) |
| Who fills it in | Any taxpayer, individual or business, who wants a third party such as an accountant, lender, family member, or company to see or receive their IRS tax information. A spouse on a joint return must file a separate Form 8821. |
| Who receives it | The IRS Centralized Authorization File (CAF) unit, or the IRS office handling a specific matter if the line 4 box is checked. |
| Where to send it | Online at IRS.gov/Submit8821 (requires an IRS Secure Access account and is required if you sign electronically). Or by fax or mail to the CAF office for your state from the Where To File Chart in the instructions: Memphis, TN (fax 855-214-7519), Ogden, UT (fax 855-214-7522), or the International CAF Team in Philadelphia, PA (fax 855-772-3156, or 304-707-9785 from outside the U.S.). If you check the line 4 box, mail or fax it to the IRS office handling that matter. |
| Deadline | No general deadline. If the form is used for a purpose other than a tax matter with the IRS, such as income verification for a lender, the IRS must receive it within 120 days of the taxpayer's signature date. |
| Fee | The IRS does not list a fee for filing Form 8821. |
| Official links | Official page · Official PDF · Official instructions |
What changed
The September 2021 instructions added notices that section 6103(c) limits how recipients may use or redisclose information received under your consent. The about page lists no recent developments.
How to fill out Form 8821, line by line
| Line 1 | Taxpayer information Your name, address, taxpayer identification number (SSN, ITIN, or EIN), and daytime phone. Don't put the designee's details here. This address does not change your address on IRS records. |
| Line 2 | Designee(s) Full name and mailing address of each designee, with their 9-digit CAF number, PTIN if any, phone, and fax. If the designee has no CAF number, write NONE. Attach a list and check the box if you name more than two. |
| Line 2 checkbox | Send copies of notices and communications Check this only if you want the designee to automatically get copies of IRS notices sent to you. No more than two designees can get copies for the same matter. |
| Line 3 columns (a) to (d) | Tax information List the type of tax, the form number, the years or periods, and any specific matter. Use specific entries like "Income, 1040, 2023 thru 2025". General entries like "All years" or "All taxes" cause the form to be returned. |
| Line 3 checkbox | Intermediate Service Provider access Check only if you allow your designee to get your records through a private Intermediate Service Provider. Without it, the designee can still use the IRS Transcript Delivery System. |
| Line 4 | Specific use not recorded on CAF Check if the authorization is for a one-time use the IRS does not record on the CAF, such as disclosure to a lender or for certain forms like W-2 or 1099. If checked, skip line 5. |
| Line 5 | Retention of prior authorizations A new Form 8821 revokes earlier ones on file unless you check this box and attach copies of the ones you want to keep. |
| Line 6 | Taxpayer signature Sign and date, and print your name and title if signing for a business. Forms sent by mail or fax need a handwritten signature. An unsigned or incomplete form is returned. |
Common mistakes to avoid
- Using "All years" or "All taxes" on line 3. The IRS returns forms with general references.
- Listing future years more than 3 years after December 31 of the year the IRS receives the form. Those periods are not recorded.
- Signing electronically and then mailing or faxing the form. Electronic signatures are only accepted through the online submission tool.
- Forgetting that a new Form 8821 revokes prior ones unless line 5 is checked and copies are attached.
- Expecting the designee to represent you or talk to the IRS for you. That needs Form 2848.
- Signing a blank or incomplete form. The form itself says not to.
- One spouse signing for both. Each spouse on a joint return files a separate Form 8821.
Questions about Form 8821
What is the difference between Form 8821 and Form 2848?
Form 8821 only lets your designee inspect or receive your tax information. Form 2848 is a power of attorney that lets an eligible representative act for you before the IRS.
Can I submit Form 8821 online?
Yes, at IRS.gov/Submit8821, if you did not check the line 4 box. You need an IRS Secure Access account. You can also fax or mail it.
How do I revoke a Form 8821?
Write REVOKE across the top of a copy, add a current signature and date under the original signature, and send it to the same CAF office. If you have no copy, send a signed letter that names the designee and the tax matters, or says "revoke all years/periods".
Can I use Form 8821 to get a copy of my tax return?
No. The form says not to use it to request copies of your returns. Use Get Transcript on IRS.gov, Form 4506-T for transcripts, or Form 4506 for a photocopy.
Can my designee receive my refund?
No. The instructions say a designee can never endorse or cash your refund check or receive your refund by direct deposit.
Related forms
Tools for this form
Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.