Form 8821 - Tax Information Authorization (Rev. 10-2009) - Draft Review

Sep 17, 2026

Form 8821 (Rev. 10-2009) draft circulated for review and comments explains how taxpayers authorize an appointee to inspect and/or receive confidential IRS tax information. The document outlines the purpose, major changes affecting disclosure and notice inserts, and detailed instructions for taxpayer and appointee information. It covers authorization scope, specific use not recorded on CAF, options for disclosure of information and retention/revocation, and required signatures, with deadlines and submission instructions for comments.

LanguageEnglish

CategoryForms

FormatPDF

Pages5

Reading Time2 min

AccessFree to download

Purpose and Major Changes

Major Changes

General Instructions

Form 8821 Sections

Taxpayer Information (Line 1)

Appointee (Line 2)

Tax Matters (Line 3)

Specific Use Not Recorded on CAF (Line 4)

Disclosure of Tax Information (Line 5)

Retention/Revocation (Line 6)

Signature of Taxpayer(s) (Line 7)

Comment and Submission Instructions

Form 8821, Tax Information Authorization (Rev. 10-2009) Purpose: This is the first circulated draft of Form 8821 (Rev. 10-2009) for your review and comments. See below for a discussion of the major changes. TPCC Meeting: None, but one may be arranged if requested. Prior Version: Form 8821 (Rev. 10-2009) is available at: [http://www.irs.gov/pub/irs-pdf/f8821.pdf](http://www.irs.gov/pub/irs-pdf/f8821.pdf) Other Products: Circulations of draft tax forms, instructions, notices, and publications are posted at: [http://taxforms.web.irs.gov/Circulations/index.htm](http://taxforms.web.irs.gov/Circulations/index.htm). Comments: Please email, fax, call, or mail any comments to me by September 18, 2009. Comments submitted by telephone must be followed up in writing to be considered. Send a copy of any email comments to the form’s reviewer, T. L. Reviewer, [at](at Daniel.V.Brooks@irs.gov)[ ](at Daniel.V.Brooks@irs.gov)[Daniel.V.Brooks@irs.gov](at Daniel.V.Brooks@irs.gov). Lisa C. Hysek Tax Forms and Publications SE:W:CAR:MP:T:B:P Email: [Lisa.C.Hysek@irs.gov](Lisa.C.Hysek@irs.gov) Phone: 202-283-7359 Fax: 202-283-4545 Major Changes • Added What’s New and a Note under Line 5. Disclosure of tax information per Taxpayer Communications Task Group (TACT) . Appointees will no longer receive notice inserts including forms, publications, and related materials. 1 Taxpayer information. Taxpayer(s) must sign and date this form on line 7. | Taxpayer name(s) and address (type or print) | Social security number(s)
| Employer identification number | | --- | --- | --- | | | Daytime telephone number ( ) | Plan number (if applicable) | 2 Appointee. If you wish to name more than one appointee, attach a list to this form. | Name and address | CAF No.
Telephone No.
Fax No. Check if new: Address Telephone No. Fax No. | | | --- | --- | --- | 3 Tax matters. The appointee is authorized to inspect and/or receive confidential tax information in any office of the IRS for the tax matters listed on this line. Do not use Form 8821 to request copies of tax returns. | (a)
Type of Tax
(Income, Employment, Excise, etc.) or Civil Penalty | (b)
Tax Form Number (1040, 941, 720, etc.) | (c)
Year(s) or Period(s)
(see the instructions for line 3) | (d)
Specific Tax Matters (see instr.) | | --- | --- | --- | --- | | | | | | | | | | | | | | | | 4 Specific use not recorded on Centralized Authorization File (CAF). If the tax information authorization is for a specific use not recorded on CAF, check this box. See the instructions on page 4. If you check this box, skip lines 5 and 6 © 5 Disclosure of tax information (you must check a box on line 5a or 5b unless the box on line 4 is checked): a If you want copies of tax information, notices, and other written communications sent to the appointee on an ongoing basis, check this box © Note. Appointees will no longer receive forms, publications, and other related materials with the notices. b If you do not want any copies of notices or communications sent to your appointee, check this box © 6 Retention/revocation of tax information authorizations. This tax information authorization automatically revokes all prior authorizations for the same tax matters you listed on line 3 above unless you checked the box on line 4. If you do not want to revoke a prior tax information authorization, you must attach a copy of any authorizations you want to remain in effect and check this box © To revoke this tax information authorization, see the instructions on page 4. 7 Signature of taxpayer(s). If a tax matter applies to a joint return, either husband or wife must sign. If signed by a corporate officer, partner, guardian, executor, receiver, administrator, trustee, or party other than the taxpayer, I certify that I have the authority to execute this form with respect to the tax matters/periods on line 3 above. © IF NOT SIGNED AND DATED, THIS TAX INFO

FAQs

What is the purpose of Form 8821 (Rev. 10-2009)?

Form 8821 authorizes an individual or organization to inspect and/or receive confidential IRS tax information for the tax types and years/periods listed on the form.

What major change applies to appointees regarding notices and inserts?

Effective June 2009, appointees will no longer receive inserts with notices; inserts include forms, publications, and related materials. Taxpayers continue to receive the inserts.

How does a taxpayer revoke prior authorization and what happens to earlier authorizations?

The authorization automatically revokes all prior authorizations for the same tax matters listed on line 3 unless line 4 is checked. To prevent revocation, attach copies of authorizations to remain in effect and check the appropriate box.

Sep 17, 2026

Uploaded by Jordan Avery