What is Form 8821?
Tax Information Authorization
Short answer
Form 8821 lets a client authorize a firm to receive and inspect their confidential tax information for the years listed. It does not allow representation.
What it is
Form 8821 (Tax Information Authorization) names a person or firm who may receive copies of IRS notices and look at the taxpayer's confidential information, such as transcripts, for the tax matters and years written on the form. It can be filed online through the IRS Tax Pro Account, or by fax or mail.
Unlike Form 2848, it gives no right to speak for the client, sign anything or argue a position. Firms use it to pull transcripts, monitor notices and catch problems early.
Why it matters for a tax firm
With an 8821 on file the firm can read wage and income transcripts, which shows what the IRS already has when a client cannot find a W-2 or 1099. It also means the firm sees an IRS letter at the same time as the client, instead of weeks later.
Related terms
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Sources
Questions about Form 8821
Can I use Form 8821 to talk to the IRS for my client?
No. Form 8821 only allows you to receive information. Representation needs Form 2848.
How long does Form 8821 last?
Until the taxpayer revokes it or the date written in the form, and it covers only the years and matters listed. Many firms list the current and prior three years.
Last reviewed: October 16, 2026. This glossary explains terms; it is not legal or tax advice. Check the cited source for the current rule.
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