Instructions for Filling Out Form 8821

This document offers a comprehensive guide on completing Form 8821, providing step-by-step instructions for each section and general information about the form's purpose and filing requirements. Form 8821 is used to authorize individuals or entities to inspect and/or receive confidential tax information, as well as to delete or revoke prior authorizations.

In this article, we'll provide information on Form 8821 and a step-by-step guide on how to fill it out.

What is Form 8821?

Form 8821 is a tax information authorization form that allows individuals, corporations, firms, organizations, or partnerships to inspect and/or receive confidential tax information for specific tax types and years or periods. The primary purpose of this form is to authorize a designee to access confidential tax information, as well as to delete or revoke prior tax information authorizations. It is important to note that Form 8821 does not grant the designee the authority to represent the taxpayer in any other manner before the IRS, such as speaking on their behalf or executing requests for disclosure to third parties. The form must be signed and dated by the taxpayer and can be submitted online, by fax, or by mail.

Who Must File Form 8821?

Form 8821 is required to be filed by individuals, corporations, firms, organizations, or partnerships who wish to authorize a designee to inspect and/or receive confidential tax information for specific tax types and years or periods. Additionally, this form is used to delete or revoke prior tax information authorizations. It is important to note that filing Form 8821 does not grant the designee the authority to represent the taxpayer in any other manner before the IRS.

Form 8821 Tax Filing Deadlines and Due Dates

• Form 8821 can be submitted for the current year/period and any tax years or periods that have already ended as of the date the taxpayer signs the tax information authorization.
• Future tax years or periods can be listed, but the IRS will not record on the CAF system future tax years or periods listed that exceed 3 years from December 31 of the year that the IRS receives the tax information authorization.

Form 8821 Late Payment Penalty

Form 8821 does not have a late payment penalty associated with it, as it is an authorization form for accessing confidential tax information and not a tax payment form. The form is used to grant permission to a designee to inspect and/or receive specific tax information, but it does not involve any payment obligations. Therefore, there is no late payment penalty applicable to Form 8821.

Step-by-Step Instructions for Form 8821

Step by step instructions for filling out Form 8821:

1. Enter your name, TIN, and your street address in the space provided in Line 1.
2. Enter your designee’s full name and mailing address in Line 2.
3. Enter the type of tax information, the tax form number, the years or periods, and the specific matter in Line 3.
4. Check the box on line 4 if Form 8821 is being submitted for a specific use that the IRS will not record on the CAF.
5. If the line 4 box is checked, skip line 5. If line 4 isn’t checked, the IRS will automatically revoke all prior tax information authorizations on file unless you instruct otherwise.
6. You must handwrite your signature on Form 8821 if you file it by mail or by fax. Digital, electronic, or typed-font signatures are not valid signatures for Forms 8821 filed by mail or by fax.

How to Submit Form 8821

To submit Form 8821, first fill out the required information in Lines 1-3, including taxpayer details, designee's name and address, and the tax information being authorized. If the form is for a specific use not recorded on the CAF, check the box on Line 4 and skip Line 5. Otherwise, the IRS will revoke prior authorizations. Finally, handwrite your signature on the form if submitting by mail or fax.

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