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Form 8821(Rev. January 2021) is a tax information authorization form from the Internal Revenue Service (IRS). The form allows taxpayers to designate individuals to inspect and receive confidential tax information. The taxpayer must sign and provide their identification number, daytime telephone number, and taxpayer name and address. Designees' information is also required, including name, address, and contact details. Taxpayers must specify the type of tax information, tax form number, and periods for which authorization is given. The IRS will automatically revoke all prior tax information authorizations unless specified otherwise on line 5. Signature and date are required from the taxpayer or their representative.
Form 8821, Tax Information Authorization, is used to grant the Internal Revenue Service (IRS) permission to disclose certain tax information to specified individuals or organizations.
You can find more information about Form 8821 on the official IRS website at IRS.gov/FormComments, or by mailing your comments to Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Form 8821 can authorize the IRS to disclose information related to various federal and state tax matters, including income tax, gift tax, estate and trust tax, employment tax, and excise tax.
Failure to file Form 8821 when required may result in delays in processing your tax return or other adverse consequences. It could also limit the ability of the Specified Person to fulfill their responsibilities related to the tax matter.
The estimated average time to complete and submit Form 8821 is approximately 54 minutes: 6 minutes for record retention, 12 minutes for understanding the law or granting authorization, and 36 minutes for preparing the form and sending it to the IRS.
A Specified Person in the context of a partnership can be any partner with a capital interest of 1% or more, and their designated representative.
For estate and trust tax matters, the Executor named in the estate's Form 56 (Notice of Intended Sale of Real Property) is considered a Specified Person.
Form 8821 requests the name, address, and SSN or ITIN of both the Taxpayer and the Specified Person(s). It also requires a description of the relationship between the parties and the type of tax matters for which authorization is being granted.
A Specified Person can be an individual, partnership, corporation, estate, trust, or other entity that needs access to the taxpayer's information for IRS purposes.
Form 8821 must be filed with your tax return (or by the due date of your tax return, if later) for the tax year in which you want the authorization to take effect.
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