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Confidential Tax Information Authorization

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Confidential Tax Information Authorization

Form 42 2446 (10/31/23)

My information (This information will not be used to update your business record.*)

Which authorization are you providing? (For third party authorizations, complete A and B.)

A. Send my confidential tax information by email or fax.

I am aware of the department’s secure message system described on page 3. I know regular email and fax are not as secure, and confidential information may be intercepted by unauthorized persons. I accept these conditions and waive any violation of confidentiality resulting from use of unsecured email or fax. (RCW 82.32.330)

B. Share my confidential tax information with the individuals/company listed below.

If you are not authorizing a third party, skip this section and go to the signature page. If you are authorizing an entire company or a Legislator’s office, add the words “and staff.” If authorizing specific people, add additional name(s) in the Authorized names/email section.

Check the appropriate box below:

Month/quarter/year: to Month/quarter/year:
Month/quarter/year: to Month/quarter/year:

Signature

I authorize the Department of Revenue to share my confidential tax information as indicated on page 1 of this form. I declare, under penalty of perjury, that I am authorized to sign this form. I am listed as the real property owner or as the business owner, partner, corporate officer, or LLC member or manager in official records held by Washington State, or I have attached documentation (for example: power of attorney, annual report, executor) that grants me the authority to sign.

This authorization remains in effect until revoked in writing by either party. Keep a copy for your files. To revoke this authorization, write “Revoke” across the front of this form and return it to the department as indicated in the next section.

What to do next

Submit this form by fax, email, or mail:

Fax: 360-705-6175

Email: DORTAAFaxIn@dor.wa.gov

Mail: Dept. of Revenue

Taxpayer Account Administration - ICAP

PO Box 47476

Olympia, WA 98504-7476

Instructions

Confidential tax information by email, fax, or to a third party

Tax information is confidential and cannot be shared with anyone without express permission.

By completing this form, you are authorizing the department to:

• Send confidential tax information through unsecure email or fax, to you or an authorized third party. (Section A);

• Share your confidential tax information with the third party(ies) provided. (Section B).

This request may cover all confidential tax information or it may be limited to certain information and/or reporting periods. In section B, please describe the specific information you want the department to share and the periods covered by this authorization.

Secure messaging through My DOR

Secure messaging is offered through the department’s online My DOR section. Taxpayers that have an online account can access secure messaging when logged in. On the “More Options” tab, select “Send a Message” and follow the instructions.

Taxpayers that don’t have an online account can register at dor.wa.gov. To create an account, provide your name, email, and phone number. Create a logon ID and password, then choose a security question.

If you want to add your business to your online account, enter your UBI/Account ID number and your letter ID. Your letter ID can be found on the upper right corner of the letter you received from the department when you first opened your business. It is also on mailed tax returns and at the bottom of balance due notices.

Only people authorized to access your online account can see secure messages.

ATTN: (If you are working with a Revenue employee)

If you are working with a Revenue employee, write the employee’s name on the ATTN: line on the bottom of page 2 of this form and submit the form using one of the ways below.

Submit this form by fax, email, or mail:

Fax: 360-705-6175

Email: DORTAAFaxIn@dor.wa.gov

Mail: Dept. of Revenue

Taxpayer Account Administration - ICAP

PO Box 47476

Olympia, WA 98504-7476

Questions?

Call the department at 360-705-6705.

Enter text✕

What the Confidential Tax Information Authorization Is and When it’s Used

A Confidential Tax Information Authorization is a signed written consent that permits a designated third party to receive, review, or act on restricted tax records and related communications on behalf of a taxpayer. Common forms of this authorization include IRS Form 8821 (Tax Information Authorization) and powers limited to tax matters; the authorization defines scope, duration, and permitted actions. Organizations use it to appoint tax preparers, payroll vendors, financial advisors, or legal representatives so third parties can access transcripts, receive notices, or correspond with tax authorities without releasing broader personal data.

Why a Clear Authorization Matters for Tax Compliance

A properly drafted Confidential Tax Information Authorization protects taxpayer privacy while allowing authorized agents to interact with the IRS or state tax agencies on specific issues. It reduces processing delays, supports accurate information exchange, and documents consent to share sensitive taxpayer data under applicable federal and state rules.

Why a Clear Authorization Matters for Tax Compliance

Who Typically Prepares or Signs This Authorization

The form clarifies who may act, for which tax years, and for how long — reducing disputes and unauthorized disclosures.

  • Individual taxpayers assigning a certified tax preparer or CPA to obtain transcripts or represent them before the IRS on a single matter.
  • Small business owners authorizing payroll providers, bookkeepers, or accountants to receive tax notices and file responses.
  • Legal or financial representatives receiving access to corporate tax records for audits, mergers, or due diligence.

Typical Signers and Their Roles

Tax Preparer

Certified tax preparers, CPAs, or enrolled agents use the authorization to request transcripts, submit documents, and communicate with the IRS on the taxpayer's behalf for the scope and period defined in the form.

Authorized Representative

An attorney, financial advisor, or in-house finance manager designated to receive specific tax notices or to act in defined tax matters, often limited to particular tax years or filings.

Step-by-Step: Completing the Authorization

Follow these steps in order to produce a clear, enforceable authorization that tax agencies and third parties will accept.

  • 01
    Gather documents: Collect taxpayer ID, prior returns, and agent identification before starting.
  • 02
    Define scope: List specific tax matters, years, and permissions being granted.
  • 03
    Enter dates: Set effective and expiration dates in MM/DD/YYYY format.
  • 04
    Sign and retain: Sign, date, and save copies for all parties; provide copy to agent.

Essential Data Elements to Protect

Taxpayer Name: Full legal name
TIN / SSN / EIN: Identifier
Authorized Agent: Agent name
Scope: Years/items
Dates: Effective/expiry
Signature: Signed consent

Penalties and Risks from Errors

Incorrect TIN: May trigger backup withholding
Unauthorized disclosure: Privacy breaches under HIPAA or state law
Late response: Missed IRS deadlines
Improper scope: Overbroad access exposure
Unsigned form: Form invalid
Intentional misuse: Civil or criminal penalties

Common Preparation Mistakes to Avoid

  • Leaving the authorization open-ended without expiration dates, which extends third-party access indefinitely and increases exposure.
  • Using imprecise scope language such as 'all tax matters' instead of listing specific years or types of returns.
  • Providing incorrect or mismatched TINs and names, causing requests to be rejected or triggering backup withholding.
  • Failing to record revocations or retain copies, making it difficult to prove the authorization was withdrawn later.

Typical Processing Workflow After Signing

This sequence explains how authorizations move from signer to agent to the tax authority and where documentation is captured.

  • Sign and date: Taxpayer signs and dates the authorization document.
  • Deliver to agent: Provide completed copy to the authorized representative.
  • Agent requests records: Agent submits requests or correspondence to IRS or state tax agency.
  • Audit trail retained: Sender and agent retain copies and logs of requests and responses.

How to Configure an Electronic Authorization Workflow

When using an eSignature platform, configure authentication, document fields, and retention settings to meet legal and agency requirements.

Field Configuration
Authentication Email link, SMS code, or stronger MFA
Required Fields TIN, dates, signature, agent contact
Audit Trail IP, timestamp, signer attribution
Retention Secure storage with exportable audit reports

Digital Signing and Submission Considerations

Ensure the selected workflow meets ESIGN and UETA requirements for intent, consent, attribution, and record retention.

  • File formats: PDF and DOCX accepted
  • Integrations: Works with Salesforce, NetSuite, Microsoft 365
  • Security: TLS 1.2/1.3 and AES-256 encryption

Timing: When to Provide or Renew an Authorization

Provide or renew authorizations before the agent needs to act to avoid delays; some tax forms or requests require current, signed authorizations on file.

W-9 / TIN requests:

Provide upon payer request to avoid backup withholding

Form 1099 series:

Issue and confirm payee TINs by January 31 where required

IRS transcript requests:

Authorization should be valid when the agent submits the transcript request

Agent renewals:

Renew before expiration if ongoing representation is needed

Revocation notice:

Allow time for agent and agency to update records

Key Milestones From Execution to Agency Response

A typical timeline shows signer actions, agent submissions, agency processing, and retention milestones for a completed authorization.

01

Execution

Signer completes and signs the authorization.

02

Agent submission

Agent files requests or communications with tax authorities.

03

Agency response

IRS or state agency processes request and returns records or notices.

04

Record retention

Parties store completed authorization and responses per retention rules.

Comparison: eSignature Options for Completing Authorizations

Cost and capability differences matter when you select a platform for signing, notarization, and retention; signNow is listed first for direct feature comparison.

signNow DocuSign Adobe Sign PandaDoc HelloSign
Starting Price $8/user/mo $15/user/mo $14/user/mo $19/user/mo $15/user/mo
Free Trial Yes, 7-day free trial Yes, trial varies Yes, trial varies Yes, trial varies Yes, trial varies
Bulk Send Yes (Premium plan) Yes Yes Yes No
Audit Trail Yes Yes Yes Yes Yes
HIPAA Compliant Yes (BAA available) Yes Yes No No

Frequently Asked Questions and Troubleshooting

Answers to common questions about validity, e-signing, notarization, revocation, and submitting completed authorizations to agencies.


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