Form 8821
Tax Information Authorization
Lets a person you choose see your IRS records, without letting them speak for you.
What it does
Form 8821 authorizes someone to receive and inspect your confidential tax information for the tax types and years you list. It does not give them authority to act or negotiate on your behalf. That requires Form 2848.
When people use it
- A professional needs to review your IRS account or transcripts before advising you.
- You want a trusted person to be able to see your IRS records.
Before you file
- List only the tax forms, years and person you actually intend to authorize.
- You can revoke an authorization later in writing.
What to watch for
- Do not sign a form with blanks left in it.
- Authorizing access to records is different from authorizing representation.
Related on ReliefGeek
This guide is general education, not tax or legal advice. Form requirements and fees change, so confirm details on the IRS page above before you file.