Form 8821 (Tax Information Authorization)

Full Definition

Form 8821 authorizes a person or organization you name to inspect and/or receive your confidential tax information, verbally or in writing, for the tax type and years or periods you list on the form. The IRS states you can also use it to "Delete or revoke prior tax information authorizations."

It is not a grant of representation. Form 911, the Taxpayer Advocate Service's own request form, states the distinction directly: "Form 8821 does not authorize your appointee to advocate your position with respect to the federal tax laws; to execute waivers, consents, or closing agreements; or to otherwise represent you before the IRS. Form 8821 authorizes anyone you designate to inspect and/or receive your confidential tax information in any office of the IRS, for the type of tax and tax periods you list on Form 8821."

The same instructions state which form to use for which need: "If you want someone to represent you and act on your behalf with the IRS, you must complete Form 2848, Power of Attorney and Declaration of Representative. If you only want someone to receive copies of your tax information or notices—but not represent you—[you] must complete Form 8821, Tax Information Authorization."

So the two forms answer different questions. Form 2848 answers who can act for you. Form 8821 answers who can see what the IRS sees. An accountant preparing a return, a family member helping track correspondence, or a representative who has not yet been given authority to negotiate can be handed an 8821 without also being given power of attorney.

Sources

• About Form 8821, Tax Information Authorization — Internal Revenue Service, retrieved 2026-08-24
• Form 911, Request for Taxpayer Advocate Service Assistance (and Application for Taxpayer Assistance Order) (Rev. 6-2026) — Internal Revenue Service, retrieved 2026-08-24

Last reviewed 2026-08-24 by Tax Resolution Clarity editorial.