What Is IRS Form 8821?
IRS Form 8821, titled Tax Information Authorization, allows you to authorize a third party to receive and review your tax information from the Internal Revenue Service (IRS).
This form does not grant representation rights. It only allows access to information, such as account transcripts, balances, notices, and filing history.
What Is Form 8821 Used For?
Form 8821 is used to:
- Allow a third party to obtain IRS tax records or transcripts
- Let someone review notices, balances, or filing status on your behalf
- Share tax information for analysis, planning, or administrative support
- Grant limited access without authorizing IRS representation
It is commonly used when you want help understanding your IRS account, but not full representation.
When Should You File Form 8821?
You may file Form 8821 if:
- You want a tax professional to review your IRS records
- You need help understanding notices or account balances
- You are preparing to resolve a tax issue and need account details
- You want to limit access to information only, not representation
Form 8821 is often filed before deciding on further action.
IRS Notices This Form Is Commonly Used With
Form 8821 is frequently used alongside IRS notices where reviewing account details is helpful, including:
- CP2000 – To review income discrepancies and IRS records
- CP503 / CP504 – To confirm balances, penalties, and interest
- CP59 – To verify filing requirements and missing returns
- CP90 / LT11 – To review account status before enforcement
Form 8821 allows information access only and does not authorize communication or negotiation with the IRS.
When NOT to Use Form 8821
Do not use Form 8821 if:
- You want someone to speak to the IRS on your behalf (use Form 2848)
- You need representation in audits, appeals, or collections
- You want to authorize negotiation, agreements, or hearings
Using Form 8821 instead of the correct authorization can delay resolution.
What Information Is Required on Form 8821?
Form 8821 generally requires:
- Your name, address, and taxpayer identification number
- The name and contact information of the authorized recipient
- The specific tax matters and tax periods covered
- Your signature and date
You can limit authorization by tax type, year, or scope.
Where and How to File Form 8821
Form 8821 can be filed by:
- Mailing or faxing the completed form to the IRS
- Submitting it through authorized electronic systems
- Filing it alongside other IRS forms when applicable
Always follow the current IRS instructions for submission methods and addresses.
What Happens After You File Form 8821?
After filing:
- The IRS allows the authorized party to receive tax information
- Access is limited to what you specified on the form
- The authorization remains in effect until revoked or expired
You can revoke Form 8821 at any time by submitting a revocation to the IRS.
Related IRS Forms
Other authorization and resolution-related forms include:
- Form 2848 – Power of Attorney and Declaration of Representative
- Form 4506-T – Request for Transcript of Tax Return
- Form 433-F – Financial Information Statement
Summary
IRS Form 8821 authorizes a third party to access your IRS tax information without granting representation rights. It is commonly used to review notices, balances, and filing history before taking further action.
Scope Note
This page explains the purpose and general use of IRS Form 8821. It does not provide legal or tax advice.