What is IRS Form 8821?

IRS Form 8821 — Tax Information Authorization — authorizes the IRS to disclose your confidential tax information (transcripts, account records, return copies, audit files) to a third party you designate. Unlike Form 2848 (Power of Attorney), a Form 8821 appointee CANNOT represent you, negotiate with the IRS, sign documents, or make decisions on your behalf — they can only receive information. This is useful when you want a lender, attorney reviewing a transaction, financial advisor, or family member to have access to your tax records without giving them representation authority.

Who can I designate on Form 8821?

Unlike Form 2848, which is restricted to qualified professionals (attorneys, CPAs, Enrolled Agents), Form 8821 allows you to designate any individual, corporation, firm, organization, or partnership to receive your tax information. Common designees include: mortgage lenders or underwriters reviewing tax returns for loan approval, financial advisors or wealth managers, accountants preparing state returns, family members helping you manage your finances, and attorneys reviewing tax information as part of litigation or due diligence. The designee does not need a CAF number or PTIN, and the form does not require the designee's signature.

Tax Information Authorization

Form 8821: Tax Information Access

Need a lender, advisor, or family member to see your tax records? Form 8821 authorizes the IRS to share your confidential tax information with anyone you choose — without giving them the power to act on your behalf. It's the right form when you want someone to see your taxes, not negotiate them.

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Form 8821 (TIA) — Key Details

Who Can Be Designated

Any individual or organization — no professional qualification required. Unlike Form 2848, the appointee does NOT need a CAF number, PTIN, or professional license.

What the Appointee Can Do

Receive and inspect confidential tax information: transcripts, return copies, account records, audit reports, and IRS correspondence. The appointee CANNOT represent you, negotiate, sign documents, or make decisions.

What the Appointee Cannot Do

Cannot represent you before the IRS, sign agreements, negotiate settlements, receive refund checks, or execute waivers. For representation authority, use Form 2848 instead.

Duration

Remains in effect until you revoke it in writing or a specified expiration date is reached. If no expiration date is entered, the authorization remains valid indefinitely (though the IRS may request a new form after 7 years for older tax periods).

Multiple Designees

You can list multiple designees on a single Form 8821. Each designee receives the same information access scope. For different access scopes, file separate Forms 8821.

Revocation

Revoke by sending a written revocation to the IRS or by filing a new Form 8821 that supersedes the prior authorization for the same designee and tax periods.

Get the Right IRS Authorization Form

Not sure whether you need Form 2848 or Form 8821? We'll help you file the right authorization. Free consultation.

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Official IRS Source

View the official IRS Form 8821 PDF

Content updated: August 2026

New Beginning Tax Solutions is a private tax resolution company and is not affiliated with the IRS, the U.S. Department of the Treasury, or any government agency. This page is for general information only and does not constitute tax, legal, or financial advice. Tax rules change frequently — verify current requirements against official IRS sources before relying on anything you read here. Results vary based on individual circumstances.

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