Instructions for IRS Form 8821

If you need to authorize another person to receive confidential information about any aspect of your tax return, use Form 8821. This form allows you to authorize an appointee to look at information regarding specific tax returns or to receive information on an ongoing basis. However, your appointee cannot represent you in legal matters regarding your tax return such as audits or issues related to underpayment or non-payment of taxes.

• 1

  Provide your name, address and taxpayer identification number on Line 1. Your taxpayer identification number is your Social Security number or Employment Identification Number.

• 2

  Provide information about your appointee on Line 2. If you do not have a Centralized Authorization File (CAF) number for your appointee, write "None" in the space for it and the IRS will assign a CAF number.

• 3

  Indicate the type of tax form and period of time you authorize your appointee to receive confidential information about. For example, if you want your appointee to be able to receive information about your 1040 forms for 2007 through 2009, you must write that on line 3. You may authorize your appointee to receive future information about this type of tax return for up to the next three years. However, you may not write general instructions such as "all taxes" or "future tax years." You may also ask the IRS to provide specific information in column d of line 3, such as a balance due on the specific return mentioned.

• 4

  Check line 4 if you are filing form 8821 to authorize an educational institution or loan company to access specific tax information, authorize a federal or state background check agency, apply for an Employment Identification Number or authorize an appointee in conjunction with filing Form 843. If you check line 4, skip down to line 7 and sign and date the form.

• 5

  Check box 5a to authorize your appointee to receive tax information on an ongoing basis or box 5b to authorize your appointee to receive information in this one instance. Do not check either box if you have checked the box on line 4.

• 6

  Check line 6 if you do not want to revoke previous authorizations of appointees. Attach a list of authorizations you want to stay in effect.

• 7

  Sign and date the form on line 7. Send it to the IRS office for your region with any attachments. You can find the correct address for each region in the instructions for Form 8821.