Formulár 8821 Návody
Pokyny pre formulár 8821, Daňové informácie Autorizácia
Rev. September 2021
Súvisiace formuláre
- Formulár 8821 - Daňové informácie Autorizácia
Department of the Treasury
Internal Revenue Service
Instructions for Form 8821
Tax Information Authorization
(Rev. September 2021)
For faster processing of certain authorizations,
use the all-digital Tax Pro Account at IRS.gov/
TaxProAccount. Most requests record
and/or receive your confidential information verbally or in
writing for the type of tax and the years or periods you list
on Form 8821. Form 8821 is also used to delete or revoke
prior tax information authorizations. See the instructions
TIP
immediately to the Centralized Authorization File (CAF).
Section references are to the Internal Revenue Code
unless otherwise noted.
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.
General Instructions
Future Developments
Form 8821 doesn’t authorize your designee to speak
on your behalf; to execute a request to allow disclosure of
return or return information to another third party; to
advocate your position regarding federal tax laws; to
execute waivers, consents, closing agreements; or
represent you in any other manner before the IRS. Use
Form 2848, Power of Attorney and Declaration of
Representative, to authorize an individual to represent
you before the IRS. The designee may not substitute
another party as your authorized designee.
For the latest information about developments related to
Form 8821 and its instructions, such as legislation
enacted after they were published, go to IRS.gov/
What’s New
Taxpayer notification. Section 6103(c) limits disclosure
and use of return information provided pursuant to your
consent and holds the recipient subject to penalties,
brought by private right of action, for any unauthorized
access, other use, or redisclosure without your express
permission or request.
Designated recipient notification. Section 6103(c)
limits disclosure and use of return information received
pursuant to the taxpayer's consent and holds the recipient
subject to penalties for any unauthorized access, other
use, or redisclosure without the taxpayer's express
permission or request.
Authorizations listed on prior Forms 8821 are
automatically revoked unless you attach copies of your
prior Forms 8821 to your new submissions.
A designee is never allowed to endorse or
negotiate a taxpayer's refund check or receive a
!
CAUTION
taxpayer's refund via direct deposit.
Transcripts and click on either “Get Transcript Online” or
“Get Transcript by Mail” to order a copy of your transcript.
IRS transcripts of your tax return are often used instead of
a copy of the actual tax return to validate income and tax
filing status for mortgage applications, for student and
Purpose of Form
Form 8821 authorizes any individual, corporation, firm,
organization, or partnership you designate to inspect
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
5333 Getwell Road, Stop 8423
Memphis, TN 38118
855-214-7519
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 Rulon White Blvd., MS 6737
Ogden, UT 84201
855-214-7522
855-772-3156
All APO and FPO addresses, American Samoa,
Commonwealth of the Northern Mariana Islands, Guam,
U.S. Virgin Islands, Puerto Rico, a foreign country, or
otherwise outside the United States.
Internal Revenue Service
International CAF Team
2970 Market Street
MS 4-H14.123
Philadelphia, PA 19104
304-707-9785
(Outside the United
States)
* These numbers may change without notice. For updates, go to IRS.gov/Form8821 and search under “Recent Developments.”
Sep 02, 2021
Cat. No. 66794Z
small business loan applications, and during tax
preparation.
security number (SSN), individual taxpayer identification
number (ITIN), and/or employer identification number
(EIN).
You may also request transcript information by mail by
completing Form 4506-T, Request for Transcript of Tax
Return, or Form 4506T-EZ, Short Form Request for
Individual Tax Return Transcript. Alternatively, you may
call 800-908-9946 to order a transcript over the phone.
Electronic Signatures
Forms 8821 with an electronic signature image or
digitized image of a handwritten signature may only be
If you want a photocopy of an original tax return, use
Form 4506, Request for Copy of Tax Return. There is a
fee for each return ordered, which must be paid with your
request.
Electronic signatures appear in many forms.
Acceptable electronic signature methods include:
A typed name that is typed into the signature block;
A scanned or digitized image of a handwritten signature
•
•
that is attached to an electronic record;
When a properly executed Form 8821 is on file with the
IRS, your designee can also get online tax information
Form 56. 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, not as a
A handwritten signature input onto an electronic
•
signature pad;
A handwritten signature, mark, or command input on a
•
display screen with a stylus device; or
A signature created using third-party software.
•
Note. If the taxpayer electronically signs Form 8821 in a
remote transaction, a third party submitting Form 8821 to
the IRS on behalf of the taxpayer must attest that he or
she has authenticated the taxpayer’s identity. A remote
transaction for an electronic signature occurs when the
taxpayer is electronically signing the form and the third
party submitter isn’t physically present with the taxpayer.
representative. A fiduciary may authorize an individual to
represent or perform certain acts on behalf of the person
or entity by filing a power of attorney that names the
eligible individual(s) as representative(s) for the person or
entity. Because the fiduciary stands in the position of the
person or entity, the fiduciary must sign the power of
attorney on behalf of the person or entity.
To authenticate an individual taxpayer’s identity for
remote transactions, the third party must:
When To File
1. Inspect a valid government-issued photo
identification (ID) and compare the photo to the taxpayer
via a self-taken picture of the taxpayer or video
If you are submitting Form 8821 to authorize disclosure of
your confidential tax information for a purpose other than
addressing or resolving a tax matter with the IRS (for
example, for income verification required by a lender), the
IRS must receive the Form 8821 within 120 days of the
taxpayer’s signature date on the form. This 120-day
requirement doesn’t apply to a Form 8821 submitted to
authorize disclosure for the purpose of assistance with a
tax matter with the IRS.
conferencing. Examples of a government-issued photo ID
include a driver’s license, employer ID, school ID, state ID,
military ID, national ID, voter ID, visa, or passport;
2. Record the name, SSN or ITIN, address, and date
of birth of the taxpayer; and
3. Verify the taxpayer’s name, address, and SSN or
ITIN through secondary documentation, such as a federal
or state tax return, IRS notice or letter, social security
card, or credit card or utility statement. For example, if a
taxpayer changed their address in 2020, a 2019 tax return
can be used to verify the taxpayer’s name and taxpayer
identification number, and a recent utility statement to
verify the taxpayer’s address.
How To File
If you check the box on line 4, mail or fax Form 8821 to the
IRS office handling the specific matter.
If you did not check the box on line 4, you can choose
how to submit your Form 8821 from the options below.
If you use an electronic signature (see Electronic
To authenticate a business entity taxpayer’s identity for
Signatures below), you must submit your Form
remote transactions, the third party must:
!
CAUTION
8821 online.
1. Confirm through documentation that the individual
who is signing the form has authority to sign on behalf of
determine who has this authority.
2. Inspect a valid government-issued photo ID of the
individual authorized to sign on behalf of the taxpayer (for
example, corporate officer, partner, guardian, tax matters
partner, executor, receiver, administrator, trustee) and
compare the photo to the authorized individual via a
self-taken picture of the authorized individual or video
conferencing. Examples of a government-issued photo ID
include a driver’s license, employer ID, school ID, state ID,
military ID, national ID, voter ID, visa, or passport.
•
Note. You will need to have a Secure Access account to
submit your Form 8821 online. For more information on
Fax. Fax your Form 8821 to the IRS fax number in the
•
Mail. Mail your Form 8821 directly to the IRS address in
•
Taxpayer Identification Number (TIN)
A TIN is used to confirm the identity of a taxpayer and
identify the taxpayer's return and return information. It is
important that you furnish your correct name, social
3. Record the name, EIN, and address of the business
entity taxpayer.
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Instructions for Form 8821 (Rev. 09-2021)
4. Verify the business entity taxpayer’s name, EIN,
and address through secondary documentation, such as a
tax information reporting form (for example, W-2, 1099,
etc.), IRS notice or letter, or utility statement.
Line 2. Designee
Enter your designee’s full name and mailing address. Use
the identical full name on all submissions and
correspondence. Enter the nine-digit CAF number for
each designee. If a designee(s) 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 designee. The IRS doesn't assign CAF
numbers for employee plan status determination or
exempt organization application requests.
If you want to name more than two designees, check
the box on line 2 and attach a list of designees to Form
8821. Provide the address and requested numbers for
each designee named.
If Form 8821 is electronically signed in a remote
transaction, the third party must authenticate the signing
individual’s identity and, in the case of an entity taxpayer,
must authenticate the relationship between the taxpayer
and the individual signing on behalf of the taxpayer,
unless the third party has personal knowledge allowing
the third party to authenticate this information (for
example, through a previous business relationship; a
personal relationship, such as an immediate family
member; or a similar relationship, such as between an
employer and an employee).
If you want to authorize your designee to receive
copies of all notices and communications sent to you by
the IRS, you must check the box provided under the
designee’s name and address. You may not designate
more than two designees on Form 8821 to receive copies
of notices and communications sent to you by the IRS for
the same matter(s). Do not check the box if you do not
want copies of notices and communications sent to your
designee(s).
Designee Address Change
If your designee's address changes, a new Form 8821
isn’t required. The designee can provide the IRS with the
new information by sending written notification of the new
address to the location where the Form 8821 was filed.
Your designee(s) must sign and date the written notice of
address change.
Specific Instructions
Line 1. Taxpayer Information
Note. Designee(s) will not receive forms, publications,
and other related materials with the correspondence.
Address information provided on Form 8821 will not
change your last known address with the IRS. To change
your last known address, use Form 8822 for your home
address and Form 8822-B to change your business
address.
Individual. Enter your name, TIN, and your street
address in the space provided. Don’t enter your
designee's name or address information in the Taxpayer
information box. If a return is a joint return, the designee(s)
identified will only be authorized for you. Your spouse, or
former spouse, must submit a separate Form 8821 to
designate a designee(s).
Check the appropriate box to indicate if the designee's
address, telephone number, or fax number is new since
the IRS issued the CAF number.
Line 3. Tax Information
Columns (a)–(c). Enter the type of tax information, the
tax form number, the years or periods, and the specific
matter. For example, you may list “Income, 1040” for
calendar year “2018” and “Excise, 720” for “2018” (this
covers all quarters in 2018).
For multiple years or a series of inclusive periods,
including quarterly periods, you may enter, for example,
“2017 thru 2019” or “2nd 2017–3rd 2018.” For fiscal years,
enter the ending year and month, using the “YYYYMM”
format.
Corporation, partnership, or association. Enter the
name, EIN, and business address.
Employee plan or exempt organization. Enter the
name, address, and EIN or SSN of the plan sponsor/plan
name, exempt organization, or bond issuer. Enter the
three-digit plan number when applicable. If you are the
plan's trustee and you are authorizing the IRS to disclose
the tax information of the plan's trust, see the instructions
relating to the trust.
Don’t 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/period and any tax years
or periods that have already ended as of the date you sign
the tax information authorization. You may also list future
tax years or periods. However, the IRS will not record
on the CAF system future tax years or periods listed
that exceed 3 years from December 31 of the year
that the IRS receives the tax information
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 doesn't have a separate taxpayer identification
number, enter the decedent's SSN or ITIN.
Tax-advantaged bonds. Enter the bond issuer's name
and address. For others (for example, a conduit
borrower), follow the form instructions. For additional
instructions specific to third-party authorization forms
regarding tax-advantaged bonds, go to IRS.gov/
authorization.
You must enter the description of the matter, the tax
form number, and the future year(s) or period(s). If the
matter relates to estate tax, enter the decedent's date of
death instead of the year or period. If the matter relates to
an employee plan, include the plan number in the
description of the matter.
If you designate someone only with respect to a penalty
and interest due on that penalty, enter “civil penalty” in
Instructions for Form 8821 (Rev. 09-2021)
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column (a), and if applicable, enter the tax year(s) for the
penalty in column (c). Enter “N/A” (not applicable) in
column (b). You don’t have to enter the specific penalty in
column (d).
If the taxpayer is subject to penalties related to an
individual retirement account (IRA), enter “IRA civil
penalty” in column (a) and leave blank columns (b) and
(d).
from the IRS or use an Intermediate Service Provider to
indirectly obtain your tax information from the IRS.
Line 4. Specific Use Not Recorded on CAF
Generally, the IRS records tax information authorizations
on the CAF system. However, authorizations relating to
certain issues or matters aren’t recorded. Check the box
on line 4 if Form 8821 is being submitted for a specific use
that the IRS will not record on the CAF. Examples of
specific uses not recorded include but are not limited to
the following.
Note. If Form W-2 is listed on line 3, then the designee(s)
is entitled to inspect or receive taxpayer notices regarding
any civil penalties and payments related to that Form W-2.
A Form 8821 that lists a specific tax return will also entitle
the designee to inspect or receive taxpayer notices
regarding any return-related civil penalties and payments.
For example, if Form 1040 is listed, the designee(s) is
entitled to inspect or receive taxpayer notices regarding
the failure-to-pay penalty. (The designee, however, will
only automatically be sent copies of new notices if the box
is checked on line 2.) Specific reference to those penalties
and payments isn’t required. However, any civil penalty or
healthcare-related payment that isn’t return-related, such
as the section 4980H employer shared responsibility
payment, the annual fee for branded prescription drug
sales under section 9008 of the Affordable Care Act
(ACA), or the health insurance provider fee under section
9010 of the ACA, isn’t covered by the Form 8821 unless
column (a) references “civil penalties” or the name of a
specific penalty or payment.
1. Requests to disclose information to loan companies
or educational institutions.
2. Requests to disclose information to federal or state
agency investigators for background checks.
3. Requests for information regarding the following
forms:
a. Form SS-4, Application for Employer Identification
Number;
b. Form W-2 Series;
c. Form W-4, Employee’s Withholding Certificate;
d. Form W-7, Application for IRS Individual Taxpayer
Identification Number;
e. Form 843, Claim for Refund and Request for
Abatement;
f. Form 966, Corporate Dissolution or Liquidation;
g. Form 1096, Annual Summary and Transmittal of
Column (d). Enter any specific information you want the
IRS to provide. Examples of column (d) information
include lien information, balance due amount, a specific
tax schedule, section 4980H employer shared
U.S. Information Returns;
h. Form 1098, Mortgage Interest Statement;
i. Form 1099 Series;
responsibility payment information, or a tax liability.
j. Form 1128, Application To Adopt, Change, or
Retain a Tax Year;
Enter “not applicable” in column (d) if you are not
limiting your designee's authority to inspect and/or receive
all confidential tax information described in columns (a),
(b), and (c).
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 designee's information the same as
instructed on Form 8802.
k. Form 2553, Election by a Small Business
Corporation; or
l. Form 4361, Application for Exemption From
Self-Employment Tax for Use by Ministers, Members of
Religious Orders, and Christian Science Practitioners.
If you check the box on line 4, your designee should
mail or fax Form 8821 to the IRS office handling the
matter. Otherwise, your designee 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.
Authority to access electronic IRS records via Inter-
mediate Service Providers. Your designee is not
authorized to use an Intermediate Service Provider to
retrieve your confidential tax information indirectly from
the IRS unless you check the box on line 3. If you don't
authorize the use of an Intermediate Service Provider,
your designee can obtain your tax information directly
from the IRS by using the IRS e-Services Transcript
Delivery System. Intermediate Service Providers are
privately owned companies that offer subscriptions to their
software and/or services that your authorized designee
can use to retrieve, store, and display your tax return data
(personal or business) instead of obtaining your tax
information directly from the IRS through the IRS
Line 5. Retention/Revocation of Prior Tax
Information Authorizations
If the line 4 box is checked, skip line 5. If line 4 isn’t
checked, the IRS will automatically revoke all prior tax
information authorizations on file unless you instruct
otherwise. If you don’t want a prior tax information
authorization submission to be revoked, you must attach a
copy of the tax information authorization you want to retain
and check the line 5 box.
Revocation request. If you want to revoke a prior tax
information authorization without submitting a new
authorization, write “REVOKE” across the top of the
authorization you want to revoke. Provide a current
taxpayer signature and date under the original signature.
e-Services Transcript Delivery System. Intermediate
Service Providers are independent of, and not affiliated in
any way with, the IRS. The IRS has no involvement in your
designee's choice to obtain your tax information directly
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Instructions for Form 8821 (Rev. 09-2021)
If you don’t have a copy of the tax information
authorization you want to revoke, and it isn’t a specific-use
authorization, send a notification to the IRS using the
notification:
trustee, the trust must submit a Form 56 to identify the
current trustee.
Estate. An executor having the authority to bind the
estate must sign. A Form 56 should be filed to identify the
executor. If there is more than one executor, only one
co-executor having the authority to bind the estate is
required to sign. See 26 CFR 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. The IRS generally requires documentation
of your status and your authority to act in these situations.
1. State that the authority of the designee is revoked,
2. List the name and address of each designee whose
authority is being revoked,
3. List the tax matters and tax periods, and
4. Sign and date the notification.
If you are completely revoking a designee’s authority,
state “revoke all years/periods” instead of listing the
specific tax matters, years, or periods.
To revoke a specific-use tax information authorization,
send the tax information authorization or notification of
revocation to the IRS office handling your case, using the
instructions above.
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 designate. 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 designee can inspect
and/or receive. Section 6103(c) and its regulations require
you to provide this information if you want to designate
one or more designees to inspect and/or receive your
confidential tax information. Under section 6109, you must
disclose your identification number. If you don’t provide all
the information requested on this form, we may not be
able to honor the authorization. Providing false or
Line 6. Signature of Taxpayer
You must handwrite your signature on Form 8821
if you file it by mail or by fax. Digital, electronic, or
!
CAUTION
typed-font signatures are not valid signatures for
Forms 8821 filed by mail or by fax. If you use an electronic
Individual. 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 a designee.
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.
Corporation. Generally, Form 8821 can be signed by:
1. An officer having authority under applicable state
law to bind the corporation,
2. Any person designated by the board of directors or
other governing body,
3. Any officer or employee on written request by any
principal officer and attested to by the secretary or other
officer, and
4. Any other person authorized to access information
under section 6103(e)(1)(D), except for a person
described in section 6103(e)(1)(D)(iii) (bona fide
shareholders of record owning 1% or more of the
outstanding stock of the corporation).
You aren’t 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.
Partnership. 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. If the Form
8821 covers more than one tax year or tax period, the
person must have been a member of the partnership for
all or part of each tax year or period covered by Form
8821.
The time needed to complete and submit a Tax
Information Authorization will vary depending on individual
circumstances. The estimated average time is:
Recordkeeping, 6 min.; Learning about the law or
authorization, 12 min.; Preparing and sending the
form to the IRS, 44 min.
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.
Trust. A trustee having the authority to bind the trust
must sign with the title of trustee entered. If the trust hasn’t
previously submitted a completed Form 56, Notice
Concerning Fiduciary Relationship, identifying the current
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
Or you can send your comments to the Internal Revenue
Service, Tax Forms and Publications, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Don’t send
Instructions for Form 8821 (Rev. 09-2021)
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