Form 8821 

(Rev. October 2011) 

Department of the Treasury 

Internal Revenue Service 

Tax Information Authorization 

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

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

Instead, use Form 4506 or Form 4506-T. 

OMB No. 1545-1165 

For IRS Use Only 

Received by:

Name 

Telephone

Function

Date

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

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

PTIN 

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 4. 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

Note. Appointees will no longer receive forms, publications and other related materials with the notices.

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 4. 

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. 

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

Signature Date 

Print Name Title (if applicable) 

PIN number for electronic signature 

Signature Date 

Print Name Title (if applicable) 

PIN number for electronic signature 

For Privacy Act and Paperwork Reduction Act Notice, see page 4. Cat. No. 11596P Form 8821 (Rev. 10-2011) 
Form 8821 (Rev. 10-2011) Page 2 

General Instructions 

Section references are to the Internal Revenue Code unless 

otherwise noted. 

What's New

• Each individual and/or entity must now file and sign a 

separate Form 8821.

• Appointees will no longer receive inserts, such as forms, 

publications, and other related materials, with notices. 

• The IRS has created a page on IRS.gov for information 

about Form 8821 and its instructions at www.irs.gov/

form8821. Information about any future developments 

affecting Form 8821 (such as legislation enacted after we 

release it) will be posted on this page.

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 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 120 days of 

the date it was signed and dated by the taxpayer. 

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 

Memphis Accounts Management Center 

PO Box 268, Stop 8423 

Memphis, TN 38101-0268 

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 

1973 N. Rulon White Blvd. MS 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 

section 933), a foreign country, U.S. citizens and 

those filing Form 2555, 2555-EZ, or 4563. 

Internal Revenue Service 

International CAF 

2970 Market St. MS 3-E08.123 

Philadelphia, PA 19104 

267-941-1017

*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. 
Form 8821 (Rev. 10-2011) Page 3 

Where To File 

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

Where To File Chart, above. 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. 

Your appointee 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. 

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,

above. 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. In the statement, indicate that the authority of the 

appointee is revoked, list the name and address of each 

recognized appointee whose authority is revoked, list the 

tax matters and periods, and sign and date the statement. If 

you are completely revoking the authority of the appointee, 

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

specific tax matters, years, or periods on the form.

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. 

Appointee Address Change 

If the appointee's address has changed, a new Form 8821 

is not required. The appointee can send a written 

notification that includes the new information and their 

signature to the location where the Form 8821 was filed. 

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 return is a joint 

return, the appointee(s) identified will only be authorized for 

you. Your spouse or former spouse must submit a separate 

Form 8821 to designate an appointee.

Corporations, partnerships, or associations. Enter the 

name, EIN, and business address. 

Employee plan or exempt organization. Enter the name, 

address, and EIN or SSN of the plan sponsor or exempt 

organization, and the plan name and three-digit plan 

number. If the plan's trust is under examination then see the 

instructions relating to trust.

Trust. Enter the name, title, and address of the trustee, 

and the name and EIN of the trust. 

Estate. Enter the name and address of the estate. If the 

estate does not have an identification number, enter the 

decedent’s SSN or ITIN. 

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. If 

more than one appointee is listed, notices and 

correspondence will only be sent to the first two appointees. 

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. Matters 

Enter the type of tax, the tax form number, the years or 

periods, and the specific matter. Enter “Not applicable,” in 

any of the columns that do not apply. 

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). Only tax forms directly related to the 

taxpayer may be listed on Line 3. If the matter relates to 

estate tax, enter the date of the decedent’s death instead of 

the year or period. 
Form 8821 (Rev. 10-2011) Page 4 

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) (for example, a penalty 

for excess contributions) enter, “IRA civil penalty” on line 3, 

column a. 

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. If a 

joint return has been filed, your spouse must execute his or 

her own authorization on a separate Form 8821 to designate 

an appointee.

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, above. 

Employee Plan. If the plan is listed as the taxpayer on 

Line 1, a duly authorized individual having authority to bind 

the taxpayer must sign and that individual's exact title must 

be entered. 

If the trust is the taxpayer, listed on Line 1, a trustee 

having the authority to bind the trust must sign with the title 

of trustee entered. A Form 56 (Notice Concerning Fiduciary 

Relationship) must also be completed to identify the current 

trustee. 

Estate. If there is more than one executor, only one 

co-executor having the authority to bind the estate is 

required to sign. See Regulations section 601.503(d). 

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. 

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 

authorizes the IRS to disclose your confidential tax 

information to the person you appoint. This form is provided 

for your convenience and its use is voluntary. The 

information is used by the IRS to determine what confidential 

tax information your appointee can inspect and/or receive. 

Section 6103(c) and its regulations require you to provide 

this information if you want to designate an appointee to 

inspect and/or receive your confidential tax information. 

Under section 6109, you must disclose your identification 

number. If you do not provide all the information requested 

on this form, we may not be able to honor the authorization. 

Providing false or fraudulent information may subject you to 

penalties.

We may disclose this information to the Department of 

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

District of Columbia, and U.S. commonwealths and 

possessions for use in administering 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.

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 Internal Revenue Service, Tax Products Coordinating 

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

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

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

earlier.