Form 8821 OMB No. 1545-1165

Tax Information Authorization

(Rev. August 2008)

Department of the Treasury

Internal Revenue Service

Social security number(s) Employer identification number

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)

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 4. If you check this box, skip lines 5 and 6 ©

4

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 ©

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 ©

6

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.

© Do not use this form to request a copy or transcript of your tax return.

 Instead, use Form 4506 or Form 4506-T.

Title (if applicable)

Signature Date

Print Name

Cat. No. 11596P Form 8821 (Rev. 8-2008)

For IRS Use Only

Telephone

Function

Date / /

Name

( )

Received by:

(d)

Specific Tax Matters (see instr.)

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

Title (if applicable)

Signature Date

Print Name

To revoke this tax information authorization, see the instructions on page 4.

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

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

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.

( )

PIN number for electronic signature

Fax No.

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

© Do not sign this form unless all applicable lines have been completed.

© DO NOT SIGN THIS FORM IF IT IS BLANK OR INCOMPLETE.

PIN number for electronic signature
Form 8821 (Rev. 8-2008) Page 2

When To File

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

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

Memphis Accounts Management Center

PO Box 268, Stop 8423

Memphis, TN 38101-0268

Internal Revenue Service

1973 N. Rulon White Blvd. MS 6737

Ogden, UT 84404

901-546-4115

801-620-4249

General Instructions

Section references are to the Internal Revenue Code

unless otherwise noted.

Purpose of Form

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 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.

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 must be received by the IRS within 60 days

of the date it was signed and dated by the taxpayer.

All APO and FPO addresses, American

Samoa, nonpermanent residents of Guam

or the Virgin Islands**, Puerto Rico (or if

excluding income under section 933), a

foreign country, U.S. citizens and those

filing Form 2555, 2555-EZ, or 4563.

Internal Revenue Service

International CAF DP: SW-311

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 Amalie, St. Thomas, V.I. 00802.

Where To File Chart

Use Form 4506, Request for Copy of Tax Return, to

get a copy of your tax return.

Use 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.
Form 8821 (Rev. 8-2008) Page 3

Specific Instructions

Line 1. Taxpayer Information

Employee plan or exempt organization. Enter the name,

address, and EIN of the plan sponsor or exempt

organization, and the plan name and three-digit plan number.

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.

Line 3. Tax Matters

Line 2. Appointee

If you want to name more than one appointee, indicate so

on this line and attach a list of appointees to Form 8821.

For example, you may list “Income, 1040” for calendar year

“2006” and “Excise, 720” for “2006” (this covers all quarters

in 2006). For multiple years or a series of inclusive periods,

including quarterly periods, you may list 2004 through (thru

or a hyphen) 2006. For example, “2004 thru 2006” or “2nd

2005-3rd 2006.” 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 the current year or period and any tax years

or periods that have already ended as of the date you sign

the tax information authorization. However, you may include

on a tax information authorization only 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.

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.

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.

Partnership Items

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.

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.

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.

Where To File

Generally, mail or fax Form 8821 directly to the IRS. See the

Where To File Chart on page 2. Exceptions are listed below.

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 and date 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 or

withdrawal must indicate that the authority of the appointee

is revoked, list the tax matters and periods, and must be

signed and dated by the taxpayer or representative. If the

taxpayer is revoking, list the name and address of each

recognized appointee whose authority is revoked. When the

taxpayer is completely revoking authority, the form should

state “remove all years/periods” instead of listing the specific

tax matters, years, or periods. If the appointee is

withdrawing, list the name, TIN, and address (if known) of the

taxpayer.

Revocation of an Existing Tax Information

Authorization

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.

Check the appropriate box to indicate if either the address,

telephone number, or fax number is new since a CAF number

was assigned.

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.

Your representative may be able to file Form 8821

electronically with the IRS from the IRS website. For more

information, go to www.irs.gov. Under the Tax Professionals

tab, click on e-services–Online Tools for Tax Professionals. If

you complete Form 8821 for electronic signature

authorization, do not file a Form 8821 with the IRS. Instead,

give it to your appointee, who will retain the document.

Representative Address Change

If the representative’s address has changed, a new Form

8821 is not required. The representative can send a written

notification that includes the new information and their

signature to the location where the Form 8821 was filed.
Form 8821 (Rev. 8-2008) Page 4

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

Internal Revenue Service, Tax Products Coordinating

Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave.

NW, IR-6526, Washington, DC 20224. Do not send Form

8821 to this address. Instead, see the Where To File Chart

on page 2.

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.

Privacy Act and Paperwork Reduction Act

Notice

The IRS may provide this information to the Department of

Justice for civil and criminal litigation, and to cities, states,

the District of Columbia, and U.S. possessions to carry out

their tax laws. We may also disclose this information to other

countries under a tax treaty, to federal and state agencies to

enforce federal nontax criminal laws, or to federal law

enforcement and intelligence agencies to combat terrorism.

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.

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).

Line 4. Specific Use Not Recorded on CAF

Line 6. Retention/Revocation of Tax

Information Authorizations

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.

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.

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.

Generally, the IRS records all tax information authorizations

on the CAF system. However, authorizations relating to a

specific issue are not recorded.

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.

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.

Note. If the taxpayer is subject to penalties related to an

individual retirement account (IRA) account (for example, a

penalty for excess contributions) enter, “IRA civil penalty” on

line 3, column a.