What does Form 8821 authorize?

Form 8821 authorizes the IRS to disclose specified tax return information to a named third party. It does not grant the third party authority to represent or act on the taxpayer's behalf; for representative authority use Form 2848.

Is notarization required?

The IRS does not require notarization for Form 8821. State or recipient policies may request notarization, but notarization is not a federal filing requirement for 8821.

Can I revoke an 8821?

Yes. A taxpayer may revoke Form 8821 by submitting a written revocation to the IRS and providing notice to the designated recipient. Processing times for effective revocation may vary by IRS unit.

Can I submit Form 8821 electronically?

The IRS accepts certain electronic submissions in defined channels; many practitioners use secure eSignature tools to sign and then deliver PDFs to the recipient. Confirm electronic acceptance with the receiving party and preserve an audit trail.

How long is an authorization valid?

Validity depends on the dates specified on the form. If no end date is shown, the authorization remains in effect until revoked. Specify explicit start and end dates to limit exposure.

What if the IRS rejects the form?

Common causes include mismatched taxpayer name/TIN or unclear scope. Review entries, correct errors, and resubmit with supporting identification as requested by the IRS.

Legal Form 8821

This template is fully customizable. Edit the text, fill out the fields, and send it for signature. Give it a try!

LEGAL FORM 8821 — TAX INFORMATION AUTHORIZATION

This Tax Information Authorization is entered into on , by and between Taxpayer Name: Taxpayer Identification Number: Taxpayer Address: ; and Appointee Name: Appointee TIN/EIN: Appointee Address: (each a "Party" and collectively the "Parties").

RECITALS

WHEREAS, Taxpayer is required or has an interest in maintaining, preparing, filing or defending tax returns and tax matters for federal and state taxing authorities; and

WHEREAS, Taxpayer desires to authorize Appointee to receive and inspect certain tax information and records for the limited purposes described herein; and

WHEREAS, Appointee is willing to accept such appointment and to act within the scope and limitations set forth below.

NOW, THEREFORE, in consideration of the mutual covenants set forth below, the Parties agree as follows:

1. AUTHORIZATION

Taxpayer hereby authorizes Appointee to receive and inspect Taxpayer's tax information and records from federal, state or local taxation authorities to the extent described in this Authorization. This Authorization permits disclosure of the types of records and information checked below:

Types of Tax Information Authorized: Income tax returns and return information (individual or entity) Employment (payroll) tax returns and information Excise tax filings and related information Information returns and reporting (e.g., informational documents) Other (specify):

2. SCOPE AND LIMITATIONS

The authorization granted by Taxpayer to Appointee is limited to the disclosure of tax information described above and shall not be construed to authorize Appointee to represent Taxpayer before any tax authority, to sign tax returns, or to bind Taxpayer in any manner except as expressly provided in a separate, written engagement. Appointee shall not further disclose Taxpayer's information except as required by law or with the written consent of Taxpayer.

Tax periods or returns covered by this Authorization

3. EFFECTIVE DATE AND DURATION

This Authorization shall become effective on the date signed by Taxpayer and shall remain in effect until the earlier of the date specified below, the date of revocation as provided in Section 4, or such other date as set by operation of law.

Authorization start date Authorization end date (or leave blank if none) Authorization is indefinite until revoked in writing

4. REVOCATION

Taxpayer may revoke this Authorization at any time by providing a written notice of revocation to Appointee and to the applicable tax authority. Revocation shall be effective upon actual receipt by Appointee and the tax authority to which the original authorization was furnished. Revocation does not affect disclosures made in reliance on this Authorization prior to receipt of the revocation.

Address for delivery of revocation and notices to Appointee

5. DUTIES OF APPOINTEE

Appointee shall: (a) use Taxpayer's information only for the purposes authorized herein; (b) keep such information secure and confidential; (c) not alter records provided by a tax authority; and (d) promptly forward to Taxpayer any notices, assessments, or communications received from a tax authority that pertain to Taxpayer's tax matters.

Appointee acceptance of appointment Appointee accepts the appointment and will act in accordance with the terms of this Authorization.

6. FEES AND CHARGES

Any fees or charges imposed by Appointee for responding to requests under this Authorization shall be the responsibility of the Party that engages Appointee, unless otherwise agreed in writing. Appointee shall provide a good faith estimate of fees upon request.

Fee arrangement (if any)

7. NOTICES

All notices, requests, consents and other communications required or permitted under this Authorization shall be in writing and shall be delivered to the addresses provided below (or to such other address as a Party may specify by notice).

Taxpayer notice address Appointee notice address

8. GOVERNING LAW; ENTIRE AGREEMENT; SEVERABILITY

This Authorization shall be governed by and construed in accordance with the laws of the state identified by Taxpayer in Taxpayer Address without regard to its conflicts of law principles. This Authorization constitutes the entire agreement between the Parties with respect to its subject matter and supersedes all prior agreements and understandings, oral or written. If any provision of this Authorization is held invalid or unenforceable, the remaining provisions shall remain in full force and effect.

9. AMENDMENTS; WAIVER; COUNTERPARTS

This Authorization may be amended or modified only by a written instrument signed by both Parties. No waiver of any provision shall be effective unless in writing and signed by the Party waiving compliance. This Authorization may be executed in counterparts, each of which shall be deemed an original and all of which together shall constitute one document.

10. CERTIFICATION

Under penalties of perjury, Taxpayer certifies that the information provided in this Authorization is true, correct and complete to the best of Taxpayer's knowledge and that Taxpayer is authorized to execute this Authorization for the tax matters and periods identified herein.

Taxpayer Printed Name:

By:

Date:

Appointee Printed Name:

By:

Date:

What the Legal Form 8821 Is and when it applies

Legal Form 8821 (IRS Form 8821, Tax Information Authorization) is a federal consent form that lets a taxpayer authorize disclosure of their tax information to a designated third party. It does not grant representative authority to act on the taxpayer's behalf; rather, it authorizes the IRS to release specified tax return information to named recipients for specified periods and purposes. Form 8821 is used for information sharing with tax preparers, accountants, attorneys, lenders, and other authorized recipients who need access to confidential tax records.

Why use Form 8821 to share tax records

Form 8821 creates a targeted, revocable channel for the IRS to disclose tax information to a named third party without transferring power to act. It limits the scope and duration of disclosure, which helps taxpayers control access while enabling advisors and institutions to obtain necessary documentation from the IRS.

Who commonly completes and benefits from Form 8821

The form is completed by taxpayers who need to allow a third party to receive copies of tax information from the IRS.

Taxpayers and individuals who need advisors to access prior-year transcripts or specific return lines.
Accounting firms and enrolled agents requiring taxpayer information to prepare returns or respond to IRS notices.
Lenders, title companies, or other institutions needing verification of tax returns for underwriting or closing.

Use Form 8821 when you want disclosure of tax data only; choose Form 2848 (Power of Attorney) when you need an agent to represent or act for the taxpayer.

Step-by-step: how to complete and submit Form 8821

Follow these steps to prepare a clear, valid Form 8821 for the IRS and third-party recipients.

01

1. Identify taxpayer: Enter taxpayer legal name and SSN/EIN exactly as filed
02

2. Name recipient: Provide recipient legal name and contact details
03

3. Specify scope: List tax years, forms, and return lines for disclosure
04

4. Sign and date: Taxpayer or authorized signer must sign and date

Configuring a digital workflow for Form 8821

Key settings to configure when creating an online fill-and-sign workflow for Form 8821.

Field Configuration	Use fillable PDF fields and required flags
Authentication Level	Choose email link or SMS code for signer verification
Template Use	Save a prefilled template for reuse with variable fields
Notifications	Enable signer and sender completion alerts
Storage Destination	Archive signed PDFs to secure cloud storage

How to submit Form 8821 to the IRS and recipients

Submission steps vary by method; confirm IRS processing instructions and recipient preferences before sending.

Direct Mail: Mail the completed form to the IRS address for the taxpayer's area
IRS Electronic Channels: Use IRS online portals only where explicitly supported
Recipient Delivery: Provide recipients with signed copy (email or secure portal)
Recordkeeping: Retain a signed copy and proof of delivery for compliance

Core components every Form 8821 should include

Ensure the form is complete and limited to what the taxpayer intends to authorize; each component reduces ambiguity in IRS processing.

Taxpayer Details

Full legal name, current mailing address, and the exact SSN or EIN used on returns to ensure the IRS locates the correct taxpayer records.

Recipient Identification

Legal name, mailing address, phone number, and relationship to taxpayer so the IRS can deliver records to the intended third party without confusion.

Authorized Scope

Clear list of tax years, form numbers, and specific return items authorized for disclosure to avoid broad or unintended releases.

Effective Period

Start and end dates or an explicit duration; an open-ended authorization may expose information beyond the taxpayer's intended timeframe.

Signature Block

Taxpayer signature, printed name, date, and title (if signing for an entity) to validate consent for disclosure.

Revocation Instructions

A statement describing how the taxpayer may revoke the authorization and where to send revocation notices to the IRS and recipients.

Security, compliance, and technical protections to consider

Encryption: TLS in transit; AES-256 at rest

Audit Trail: Timestamped signing history and IP logging

HIPAA Consideration: BAA required if PHI included

Authentication: Email, SMS, or stronger MFA options

Access Controls: Role-based access and document permissions

Retention: Secure archival and exportable copies

Principal risks and consequences of incorrect or missing information

Processing Delay: Incomplete details can cause IRS rejection or delay

Incorrect Recipient: Wrong recipient data may disclose records to unintended parties

Unauthorized Disclosure: Sensitive information exposure could trigger privacy liabilities

Revocation Failure: Failure to revoke can permit continued data release

Representation Confusion: Using 8821 instead of 2848 can leave advisors unable to act

Backup Withholding: Incorrect TINs elsewhere can trigger IRS withholding rules

Common preparation mistakes to avoid

Leaving the scope vague, such as 'all tax years,' which can be rejected or lead to broader disclosure than intended.
Entering an incorrect TIN or mismatched taxpayer name that prevents the IRS from matching records to the request.
Failing to indicate a termination date or revocation method, resulting in authorization remaining in effect longer than intended.
Confusing Form 8821 (information disclosure) with Form 2848 (power to represent), leaving advisors unable to act for the taxpayer.

Timing considerations and related tax deadlines

Form 8821 itself has no IRS filing fee or fixed filing deadline, but tax timelines and related forms impose deadlines you should monitor.

Form 8821 Timing:

No statutory filing deadline; submit when recipient needs access to tax records

Tax Return Deadline:

Individual returns due April 15 (Form 1040), extended to Oct 15 with Form 4868

1099/Withholding Deadlines:

Information return deadlines (e.g., 1099-NEC Jan 31) affect supporting documentation timing

FBAR Deadline:

FinCEN Form 114 due April 15 with automatic extension to Oct 15

Revocation Effective:

Revocation should be sent in writing; processing time may vary by IRS unit

eSignature vendor comparison for completing Form 8821 (signNow first)

Comparison of common eSignature vendors and basic feature differences relevant to securely signing and delivering Form 8821.

	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	7-day free trial	Trial available	Trial available	Trial available	Trial available
Bulk Send	Yes	Yes	Yes	Yes	No
Audit Trail	Yes	Yes	Yes	Yes	Yes
HIPAA Compliant	Yes	Yes	Yes	No	No
Envelope Cap	No cap	100 envelopes/user/year	Varies by plan	Varies by plan	Varies by plan

Frequently asked questions about Legal Form 8821

Answers to common questions about scope, revocation, electronic submission, and the difference between 8821 and other IRS authorizations.

Need help? Contact support

What does Form 8821 authorize?
Form 8821 authorizes the IRS to disclose specified tax return information to a named third party. It does not grant the third party authority to represent or act on the taxpayer's behalf; for representative authority use Form 2848.
Is notarization required?
The IRS does not require notarization for Form 8821. State or recipient policies may request notarization, but notarization is not a federal filing requirement for 8821.
Can I revoke an 8821?
Yes. A taxpayer may revoke Form 8821 by submitting a written revocation to the IRS and providing notice to the designated recipient. Processing times for effective revocation may vary by IRS unit.
Can I submit Form 8821 electronically?
The IRS accepts certain electronic submissions in defined channels; many practitioners use secure eSignature tools to sign and then deliver PDFs to the recipient. Confirm electronic acceptance with the receiving party and preserve an audit trail.
How long is an authorization valid?
Validity depends on the dates specified on the form. If no end date is shown, the authorization remains in effect until revoked. Specify explicit start and end dates to limit exposure.
What if the IRS rejects the form?
Common causes include mismatched taxpayer name/TIN or unclear scope. Review entries, correct errors, and resubmit with supporting identification as requested by the IRS.

be ready to get more

Join over 28 million airSlate SignNow users

Sign Now