[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-283840-105":53,"doc-detail-283840-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","thursday-tax-topics-july-22-2021-tax-pro-account-updates","Thursday Tax Topics - July 22, 2021 - Tax Pro Account Updates","","Thursday Tax Topics for July 22, 2021 summarizes recent IRS changes affecting tax professionals. It explains the launch of “Tax Pro Account” on July 18, 2021, an online system enabling secure requests for third-party authorizations for individual taxpayers as POA or TIA, without submitting paper Form 2848 or Form 8821. The briefing outlines authentication requirements, supported authorization matters and limitations, replacement of prior authorizations, and an example scenario with multiple representatives.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/thursday-tax-topics-july-22-2021-tax-pro-account-updates/283840/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/thursday-tax-topics-july-22-2021-tax-pro-account-updates/283840.png","ImageObject",442,249,{"name":88,"@type":89},"Taylor Morgan","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-19","2026-09-17",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",9,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is Tax Pro Account and when was it launched?","Question",{"text":109,"@type":110},"Tax Pro Account is an online system launched July 18, 2021 that allows tax professionals to securely request third-party authorizations for individual taxpayers. It supports POA and TIA requests without filing paper forms.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"Which authorizations and tax matters are supported through Tax Pro Account?",{"text":114,"@type":110},"Tax Pro Account supports Form 1040 income tax matters, split spousal assessment or innocent spouse relief via Form 8857, and shared responsibility payment (including split spousal assessment). Civil penalty support is limited to periods of March, June, September, and December.",{"name":116,"@type":107,"acceptedAnswer":117},"How does Tax Pro Account replace prior authorizations and what happens with overlapping representatives?",{"text":118,"@type":110},"A new Tax Pro Account request replaces any prior or existing authorization of the same type (POA or TIA) for the specified tax periods and matters. In a multi-representative example, later requests invalidate earlier authority for overlapping years, unless the taxpayer files paper Form 2848 or 8821 to preserve authority.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},283840,1790370673,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":136,"language":137,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":138,"faqs":139,"seo_title":140,"seo_description":61,"update_tm":141,"read_time":20},1099523885336,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Welcome to Thursday Tax Topics!  \nJULY 22, 2021  \nContact Information  \nKristine Tidgren  \nCenter for Agricultural Law & Taxation  \n[ktidgren@iastate.edu](ktidgren@iastate.edu)[ ](ktidgren@iastate.edu)[www.calt.iastate.edu](www.calt.iastate.edu)[ ](www.calt.iastate.edu)@CALT_IowaState  \nIRS Updates  \n“Tax Pro Account” Launched July 18  \n[https://www.irs.gov/tax-professionals/use-tax-pro-account](https://www.irs.gov/tax-professionals/use-tax-pro-account)  \n[https://www.irs.gov/pub/foia/ig/wi/wi-21-0721-0914.pdf](https://www.irs.gov/pub/foia/ig/wi/wi-21-0721-0914.pdf)  \nTax Pro Account is an online system, available to the public on July 18, 2021, that allows individual tax professionals to securely request third party authorizations for an individual taxpayer as power of attorney (POA) or tax information authorization (TIA), in lieu of filing a paperForm 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization. The Tax Pro Account application does not have the full capability that the forms allow.  \n4  \n“Tax Pro Account” Launched July 18  \n“Tax Pro Account” – IRM Details  \n􀂃IRM [21.2.1.63](21.2.1.63)  \n􀂃Access requires the tax professional to verify their identity and pass a rigorous authentication process using Secure Access eAuthentication.  \n􀂃Authorizations for POA and TIA may be requested from tax year 2000 through the current year, plus three additional years. For 2021 authorizations may be requested for 2000-2024 .  \n6  \n“Tax Pro Account” – What is Supported?  \n􀂃The following matters are supported:  \n􀂃 Form 1040 Income Tax  \n􀂃 Split Spousal Assessment or Form 8857 Innocent Spouse Relief  \n􀂃 Shared Responsibility Payment  \n􀂃 Shared Responsibility Payment – Split Spousal Assessment  \n􀂃 Civil Penalty (limited to periods of March, June, September, and December)  \n􀂃All other Tax Matters will require the filing of a paper Form 2848 or Form 8821.  \n7  \n“Tax Pro Account” – Replaces Prior Authorizations  \n􀂃Submission of a new request for authorization via Tax Pro Account will replace any prior or existing authorization, of the same authorization type (POA or TIA) on the taxpayer’s account for the tax period(s) and tax matter(s) requested, as shown in the Form 2848 or Form 8821 instructions.  \n8  \n“Tax Pro Account” – Example  \n􀂃Enrolled agent Grayson Smith has authority on taxpayer Mary Johnson’s account for tax years 2000 – 2018.  \n􀂃A new request for authority is made for 2017 – 2024 by Michael Williamson Mary Johnson’s account.  \n􀂃Once the request is processed, Grayson Smith will only have authority for 2000 –2016, as Michael William’s request via Tax Pro Account will invalidate Grayson’s authorization on 2017 and 2018.  \n􀂃In order to preserve Grayson Smith’s authority on 2017 – 2018, Mary Johnson will have to file a Form 2848 or Form 8821, check the box to maintain a prior authorization and include a copy of Grayson Smith’s authorization.  \n“Tax Pro Account” – Multiple Representatives  \n􀂃Each third-party must complete their own authorization request and submit it to the taxpayer’s IRS online account.  \n􀂃The taxpayer must sign all ofthe online authorization requestson the same day.  \n􀂃 Only two third parties can receive copies of IRS noticesand communications for each authorization type.  \n10","cbCaihX1Q4z1FTX6","https://ap.wps.com/l/cbCaihX1Q4z1FTX6","pdf",709757,39,"English","# IRS Updates\n## \"Tax Pro Account\" Launched July 18\n## \"Tax Pro Account\" – IRM Details\n## \"Tax Pro Account\" – What is Supported?\n## \"Tax Pro Account\" – Replaces Prior Authorizations\n## \"Tax Pro Account\" – Example\n## \"Tax Pro Account\" – Multiple Representatives","[{\"question\":\"What is Tax Pro Account and when was it launched?\",\"answer\":\"Tax Pro Account is an online system launched July 18, 2021 that allows tax professionals to securely request third-party authorizations for individual taxpayers. It supports POA and TIA requests without filing paper forms.\"},{\"question\":\"Which authorizations and tax matters are supported through Tax Pro Account?\",\"answer\":\"Tax Pro Account supports Form 1040 income tax matters, split spousal assessment or innocent spouse relief via Form 8857, and shared responsibility payment (including split spousal assessment). Civil penalty support is limited to periods of March, June, September, and December.\"},{\"question\":\"How does Tax Pro Account replace prior authorizations and what happens with overlapping representatives?\",\"answer\":\"A new Tax Pro Account request replaces any prior or existing authorization of the same type (POA or TIA) for the specified tax periods and matters. In a multi-representative example, later requests invalidate earlier authority for overlapping years, unless the taxpayer files paper Form 2848 or 8821 to preserve authority.\"}]","Thursday Tax Topics - July 22, 2021 - Tax Pro Account Updates | PDF",1789620628]