Form 8821

Tax Information Authorization

Let a person or company you name receive and view your confidential tax information — without giving them authority to act for you.

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What is Form 8821?

Form 8821 appoints someone as your designee to inspect and receive your confidential IRS information for the tax types and years you specify. A lender verifying income, an accountant reviewing prior years, or a payroll company monitoring your account all use it. Unlike Form 2848, it does not let the designee argue your case, sign anything, or represent you — it is view-only.

You control the scope exactly: the tax form numbers, the years or periods, and whether the designee should also get copies of notices and correspondence automatically. The authorization is recorded in the IRS Centralized Authorization File unless you check the box for a one-time or specific use.

Who needs it
Anyone who needs a third party — a mortgage lender, a tax preparer, a business partner, a background screener — to pull IRS transcripts or account details on their behalf, but who does not want that party to be able to act for them.
Deadline
No deadline. File it when the designee needs access. It stays in effect until you revoke it or name a replacement for the same matters; you can also set an earlier expiration.
How to submit
Submit online through the IRS 'Submit Forms 2848 and 8821 Online' tool, by fax to the number listed for your state in the instructions, or by mail to the CAF unit. Processing into the CAF usually takes a few weeks.

Form 8821 — line-by-line

Line 1 — Taxpayer information

Your name, address, taxpayer identification number, and daytime phone.

Line 2 — Designee

The name, address, phone and fax of the person or firm you're authorizing, plus their CAF number if they have one.

Line 3 — Tax information

For each item: the type of tax, the form number, the year(s) or period(s), and any specific matter. Do not use open-ended ranges of future years beyond what the instructions allow.

Line 4 — Specific use not recorded on CAF

Check only if the authorization is for a single, specific purpose the IRS shouldn't record centrally.

Line 5 — Disclosure of notices

Check whether the designee should automatically receive copies of notices and communications the IRS sends you.

Line 6 — Retention/revocation of prior authorizations

A new 8821 revokes earlier ones for the same matters unless you attach copies and check the retain box.

Line 7 — Signature

You sign and date. For a business, a corporate officer, partner or fiduciary with authority signs and gives their title.

Form 8821 — frequently asked questions

How is Form 8821 different from Form 2848?+

8821 is view-only: the designee can receive and inspect your tax information but cannot represent you, sign, or respond to the IRS. Form 2848 (Power of Attorney) grants that representation authority.

Can a company be my designee?+

Yes. You can name a firm or organization (for example a lender or a payroll provider) rather than an individual.

How do I revoke it?+

Send the IRS a copy of the form with 'REVOKE' written across the top, signed and dated, or a signed statement identifying the designee and matters being revoked.

Does the designee get my transcripts directly?+

Yes — once the authorization is on file, they can request transcripts and account information for the tax types and periods you listed.

Related forms

The blank Form 8821 offered here is the version published by the Internal Revenue Service (IRS). Official page and instructions .

PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: January 2021.