How to fax Form 8821 to the IRS, Tax Information Authorization

What is Form 8821?

Form 8821 (Tax Information Authorization) lets you authorize an appointee to receive and inspect your confidential tax information. Unlike Form 2848 (Power of Attorney), Form 8821 does NOT grant the appointee authority to represent you, sign documents, or negotiate with the IRS.

Anyone you trust can be your appointee on Form 8821, they do not need to be a CPA, EA, or attorney. Common appointees include:

• Tax preparers without CPA/EA credentials
• Bookkeepers and accountants
• Mortgage lenders verifying your tax records
• Spouses or family members
• Business partners or executors

Form 8821 vs. Form 2848

Choose Form 8821 when you only need someone to access your tax information. Choose Form 2848 when you need someone to actively represent you.

Common use cases

Mortgage application. Lenders often request Form 8821 to verify your tax records directly with the IRS, faster than waiting for you to provide transcripts.

Bookkeeper access. If your bookkeeper handles year-end work, Form 8821 lets them request transcripts without becoming your representative.

Family member access. Authorize a spouse or adult child to receive your tax info if you become unavailable.

Tax preparer (non-credentialed). If your tax preparer is not a CPA/EA/attorney, they can still receive your info via Form 8821.

How to fill out Form 8821

• Line 1: Your name, address, SSN or EIN, daytime phone
• Line 2: Appointee name, address, CAF number (if any), telephone, fax
• Line 3: Tax matters, type of tax (e.g., "Form 1040 Income Tax"), tax form number, years, specific information
• Line 4: Specific information request (optional, narrows what the appointee can access)
• Line 5: Disclosure of returns and return information by IRS, leave blank to use defaults
• Line 6: Retention/revocation of prior authorizations, check if you want to KEEP prior 8821s
• Line 7: Taxpayer signature, date, title (if signing for an entity)

What happens after you fax

The CAF unit processes Form 8821 in 5-15 business days. Once processed:

• The appointee receives a CAF number (if they don't already have one)
• The appointee can call the IRS to request transcripts and tax information
• IRS notices may copy the appointee (if Line 5 box 1a is unchecked)
• The 8821 stays on file until expired or revoked

When the authorization expires

Form 8821 authorizations expire automatically based on what you specify on Line 3. If you list "2024-2026" the authorization covers those tax years' information indefinitely (until revoked). The appointee retains access to those specific years even years later.

To end an 8821 authorization:

• File a new Form 8821 with Line 6 unchecked (revokes prior 8821s)
• Or send a written revocation to the CAF unit with a copy of the original 8821 marked "REVOKE"

Common mistakes

Using Form 8821 when 2848 is needed. If your situation requires representation (audit, collection negotiation), Form 8821 is insufficient, file Form 2848 instead.

Vague Line 3 description. "Income tax 2024" is acceptable but more specific is better: "Form 1040 Income Tax 2022-2024."

Forgetting to sign. Unsigned Form 8821 is rejected. Both individual and entity signatures must be original or electronic.

Wrong CAF unit. Memphis vs. Ogden routing is by taxpayer residence, not appointee location.

Sources

• About Form 8821, IRS.gov
• Form 8821 PDF, IRS.gov

Frequently asked questions