IRS · United States

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Form 8821: Tax Information Authorization

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Quick answer

IRS Form 8821, Tax Information Authorization, lets you authorize a person or organization — an accountant, lender, payroll firm or other designee — to inspect and receive your confidential IRS tax information for the tax types, forms and years you list on line 3. Unlike Form 2848, it does not let anyone represent you, speak for you or sign for you; it only grants access to information. The current form is Rev. January 2021 (instructions Rev. September 2021), a free fillable PDF from irs.gov, filed online at IRS.gov/Submit8821, or by fax or mail to the CAF unit for your state. With JustFill you open that blank, the AI maps every line, you type or dictate the taxpayer, designee and tax-matter details, and the first clean completed PDF download is included at no charge.

Form
Form 8821
Issued by
IRS
Country
United States
Free allowance
First clean download
Official edition
Form 8821 (Rev. January 2021), Cat. No. 11596P, OMB 1545-1165; Instructions for Form 8821 (Rev. September 2021). The IRS About page lists no newer revision and "Recent Developments: None at this time".
Source checked

What is Form 8821?

Form 8821 grants read-only access to your tax records: the designee you name on line 2 can receive transcripts, notices and other confidential information for the tax matters and periods you list on line 3, but cannot advocate or act on your behalf (that requires Form 2848, Power of Attorney and Declaration of Representative). Tax professionals use it to monitor client accounts; lenders and schools use it for income verification, which the instructions treat as a "specific use" — you check line 4, the authorization is not recorded on the CAF, and the IRS must receive it within 120 days of your signature. Ordinary authorizations are recorded on the Centralized Authorization File and stay in force until revoked. The form is one page and six lines; the separate instructions explain each one. JustFill lets you complete the 8821 online so the designee, tax types and years are legible before you upload, fax or mail it.

Download the Form 8821 form PDF — free

The blank Form 8821 (Rev. January 2021) is a free, already fillable one-page PDF at irs.gov/pub/irs-pdf/f8821.pdf, and the separate Instructions for Form 8821 (Rev. September 2021) are at irs.gov/instructions/i8821 — there is no paid "template" to buy. Fill it in Acrobat Reader, or open the same blank in JustFill to type or dictate the taxpayer, designee and line 3 details in any browser; the first clean completed PDF download is included at no charge. Print it before signing if you will fax or mail it, because those routes need a handwritten signature; an e-signed copy can only be uploaded at IRS.gov/Submit8821.

Get the official Form 8821 PDF from IRS

Who fills out Form 8821?

  • Taxpayers authorizing an accountant or tax pro to access their records
  • Borrowers letting a lender verify income via IRS transcripts
  • Businesses granting a third party access to specific tax matters
  • Anyone needing to share IRS information without granting representation

Field-by-field breakdown

What each section of Form 8821 asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Line 1 — Taxpayer

Your name, street address, taxpayer identification number (SSN, ITIN or EIN), daytime phone and, for employee plans, the plan number. The address here does not change your address of record with the IRS — use Form 8822 or 8822-B for that. Each spouse on a joint return files a separate 8821.

Line 2 — Designee(s)

Up to two people or organizations on the form (check the box and attach a list for more), each with full name, address, nine-digit CAF number — write "NONE" if the IRS has never issued one — PTIN, telephone and fax. A box under each designee sends them copies of IRS notices and communications; three more boxes flag a new address, phone or fax since the CAF number was issued.

Line 3 — Tax matters

Four columns per row: (a) type of tax information (Income, Employment, Payroll, Excise, Estate, Gift, Civil Penalty…), (b) tax form number (1040, 941, 720…), (c) years or periods, (d) specific tax matters, or "not applicable" if you are not limiting access. General references such as "All years" or "All taxes" get the form returned. A checkbox above the table lets the designee pull your data through an Intermediate Service Provider.

Lines 4–5 — Specific use, and retention/revocation

Check line 4 when the authorization is for a specific use the IRS does not record on the CAF — disclosures to loan companies or schools, background checks, or requests about forms such as SS-4, W-2, W-4, W-7, 843, 966, 1096, 1098, 1099, 1128, 2553 or 4361 — then skip line 5 and send the form to the IRS office handling the matter. If line 4 is not checked, the IRS automatically revokes all prior tax information authorizations on file unless you check line 5 and attach copies of the ones to keep.

Line 6 — Taxpayer signature

Sign, date, print your name and add your title when signing for a corporation, partnership, trust, estate or plan. The form is returned if it is not completed, signed and dated. A handwritten signature is required if you fax or mail it; typed or electronic signatures are accepted only when the form is uploaded at IRS.gov/Submit8821.

Common mistakes to avoid

  • 1Using Form 8821 when you actually need representation — that requires Form 2848 instead.
  • 2Writing "All years", "All periods" or "All taxes" on line 3 — the instructions say any authorization with a general reference is returned. List the tax type, the form number and each year or a range such as "2023 thru 2025"; future periods are only recorded up to three years past the end of the year the IRS receives the form.
  • 3Forgetting to sign and date, or faxing a copy with a typed or electronic signature — the form is returned if it is not completed, signed and dated, and only a handwritten signature is valid by fax or mail. A lender or school authorization (line 4) must also reach the IRS within 120 days of the date you sign.

Form 8821 example — what a filled-out form looks like

A fictional small business, Example Bakery LLC, wants its outside accounting firm to receive IRS notices and pull payroll-tax transcripts while it sorts out a Form 941 balance. The authorization is meant to be recorded on the CAF, so line 4 stays unchecked.

Line 1 — Taxpayer information

EXAMPLE BAKERY LLC — 100 Sample Street, Austin, TX 78701 — EIN XX-XXX6789 — daytime phone (555) 010-0199

The taxpayer is the business, so its legal name, EIN and business address go here. Masked on purpose; enter your real EIN or SSN only on the actual form.

Line 2 — Designee

EXAMPLE ACCOUNTING PC — 500 Sample Boulevard, Dallas, TX 75201 — CAF No. NONE — PTIN, telephone and fax as issued

A firm can be a designee. The instructions say to write "NONE" if the IRS has never assigned a CAF number; one is issued when the form is processed.

Line 2 — Copies of notices box

Checked

Checking the box under the designee's name is the only way the designee receives copies of IRS notices and communications.

Line 3, column (a) — Type of tax information

Employment

Use the categories the form lists (Income, Employment, Payroll, Excise, Estate, Gift, Civil Penalty and so on).

Line 3, column (b) — Tax form number

941

One form number per row; add rows for other returns.

Line 3, column (c) — Year(s) or period(s)

2024 thru 2026

"All years" or "All periods" gets the form returned. A range like this is accepted; future periods are recorded only up to three years past the December 31 of the year the IRS receives the form.

Line 3, column (d) — Specific tax matters

Not applicable

The instructions say to enter "not applicable" when you are not limiting the designee's access to a particular matter.

Lines 4–5 — Specific use / retention

Line 4 unchecked; line 5 unchecked

Leaving line 5 unchecked means any earlier tax information authorizations on file are revoked when this one is recorded; check it and attach copies to keep them.

Line 6 — Taxpayer signature

Handwritten signature — 09/02/2026 — ALEX EXAMPLE, Managing Member

A person with authority to bind the LLC signs, prints their name and title. Handwritten is required for fax or mail; an e-signed copy may only be uploaded online.

These values are made up. They are here to show what belongs on each line, not to be copied — every name, number, and address on your own Form 8821 has to be your own.

Where to send Form 8821 — fax numbers and mailing addresses

Where a completed Form 8821 goes depends on the taxpayer’s address on line 1. Fax or mail it to the CAF unit that covers that state — unless line 4 is checked, in which case it goes to the IRS office handling the matter, never to a CAF unit.

Memphis CAF Unit

Use this if the address is in: Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia

Fax
855-214-7519
Mail to
Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118

Ogden CAF Unit

Use this if the address is in: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, Wyoming

Fax
855-214-7522
Mail to
Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201

International CAF Team

Use this if the address is in: All APO and FPO addresses, American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the U.S. Virgin Islands, Puerto Rico, a foreign country, or otherwise outside the United States

Fax
855-772-3156 (from within the U.S.) or 304-707-9785 (from outside the U.S.)
Mail to
Internal Revenue Service, International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104

You can instead upload the signed form at IRS.gov/Submit8821 after signing in to an IRS online account, provided line 4 is not checked. The instructions warn that the fax numbers may change without notice — check Recent Developments at IRS.gov/Form8821 before sending.

Checked against the official IRS instructions on 2026-09-02. Destinations change — confirm on the IRS page before you send anything.

How JustFill helps you complete Form 8821

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Frequently asked questions

Form 8821 only authorizes someone to receive and inspect your tax information. Form 2848 (Power of Attorney) authorizes them to represent you before the IRS. Use 8821 for access, 2848 for representation. JustFill can fill either.
Yes, in two senses. The IRS PDF itself is a fillable form that works in Adobe Acrobat Reader. JustFill opens the same blank in your browser without Acrobat: the AI detects each line, you type or dictate the taxpayer, designee, tax types and years, and the first clean completed PDF download is included at no charge. Either way, sign by hand before faxing or mailing, or upload the e-signed copy at IRS.gov/Submit8821.
Three ways. (1) Write "REVOKE" across the top of a copy of the authorization you want to revoke, add a current signature and date under the original signature, and fax or mail it to the CAF unit shown in the Where To File chart. (2) If you have no copy, send that CAF unit a signed, dated statement saying the designee's authority is revoked, naming each designee and their address, and listing the tax matters and periods — or "revoke all years/periods". (3) File a new Form 8821 without checking line 5: unless line 4 is checked, the IRS then automatically revokes all prior tax information authorizations on file. A specific-use (line 4) authorization is revoked by sending the notice to the IRS office handling your case instead.
No — it only lets them receive your information. To let them speak or act for you, file Form 2848 instead.
The IRS publishes them separately as Instructions for Form 8821 (Rev. September 2021) at irs.gov/instructions/i8821 (PDF at irs.gov/pub/irs-pdf/i8821.pdf). The points that trip people up: list specific tax types, forms and years on line 3 — "All years" gets the form returned; write "NONE" for a designee who has no CAF number; check line 4 for lender, school or background-check disclosures, which must then reach the IRS within 120 days of your signature and go to the office handling the matter; a new 8821 revokes earlier ones unless you check line 5 and attach them; spouses file separate forms; and a faxed or mailed copy needs a handwritten signature.
Yes. Upload the signed form at IRS.gov/Submit8821 ("Submit Forms 2848 and 8821 Online") after signing in to your IRS online account; this is the only route that accepts a typed or electronic signature, and it is not available when line 4 is checked. Tax professionals can instead request the authorization through Tax Pro Account, where an individual taxpayer approves it in their own IRS online account and it records on the CAF in real time. Complete and download the PDF here first, then upload that file.
It depends on the taxpayer's state. Memphis CAF Unit, 855-214-7519, for the eastern states listed in the Where To File chart; Ogden CAF Unit, 855-214-7522, for the western states; International CAF Team in Philadelphia, 855-772-3156 (or 304-707-9785 from outside the U.S.) for APO/FPO, U.S. territories and foreign addresses. These come from the Instructions for Form 8821 (Rev. September 2021), which warn that the numbers can change without notice; a line 4 specific-use form is faxed to the IRS office handling the matter instead.

Official source: Form 8821 on IRS’s website

Edition checked: Form 8821 (Rev. January 2021), Cat. No. 11596P, OMB 1545-1165; Instructions for Form 8821 (Rev. September 2021). The IRS About page lists no newer revision and "Recent Developments: None at this time".. Verified against the official source on .

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