Tax Information Authorization (Form 8821)
Form 8821 authorizes any individual, corporation, firm, or organization to receive and inspect a taxpayer's confidential tax information, but does NOT grant the authority to represent the taxpayer before the IRS.
Exam Tip
Form 8821 = view information ONLY. Form 2848 = full representation rights. Key distinction on Part 3. Does not require the designee to be an EA, CPA, or attorney. No CAF number needed.
What is Form 8821?
Form 8821 (Tax Information Authorization) allows a taxpayer to designate any third party to receive and inspect their confidential tax information from the IRS. Unlike Form 2848, it does NOT authorize representation.
Form 8821 vs. Form 2848
| Feature | Form 8821 | Form 2848 |
|---|---|---|
| Purpose | View information only | Full representation |
| Designee requirements | Anyone | EA, CPA, or attorney |
| Represent taxpayer | No | Yes |
| Sign documents | No | Yes |
| Receive refund checks | No | Only with specific authorization |
| CAF number | Not required | Required |
Common Uses
- Allowing a family member to access tax records
- Authorizing a financial institution to verify tax information
- Permitting a mortgage company to obtain tax transcripts
Exam Alert
Form 8821 = view information ONLY (no representation). Form 2848 = full representation rights. This is a critical distinction on EA Part 3. The designee does NOT need to be an EA, CPA, or attorney. No CAF number is needed for Form 8821 designees.
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Related Terms
Power of Attorney (Form 2848)
Form 2848 is the IRS Power of Attorney form that authorizes a qualified individual (EA, CPA, or attorney) to represent a taxpayer before the IRS, including the right to receive confidential tax information.
Enrolled Agent (EA)
An Enrolled Agent is a federally authorized tax practitioner who has earned the privilege of representing taxpayers before the IRS by passing the Special Enrollment Examination (SEE) or through IRS experience.
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