Instructions For Form 8821 - Tax Information Authorization

Instructions for Form 8821

Department of the Treasury

Internal Revenue Service

(Rev. March 2015)

Tax Information Authorization

Section references are to the Internal Revenue Code

Authorizations listed on prior Forms 8821 are

unless otherwise noted.

automatically revoked unless you attach copies of your

prior Forms 8821 to your new submissions.

General Instructions

Your appointee is never allowed to endorse or

Future Developments. For the latest information about

negotiate a taxpayer's refund check or receive a

developments related to Form 8821 and its instructions,

taxpayer's refund via direct deposit.

CAUTION

such as legislation enacted after they were published, go

Need a copy of tax return information? Go to irs.gov

and click on “Get Transcript of Your Tax Records” under

Purpose of Form

“Tools” to obtain and print a transcript of your past tax

returns, or request the transcript be mailed to you. IRS

Form 8821 authorizes any individual, corporation, firm,

organization, or partnership you designate to inspect

transcripts of your tax return are often used instead of a

copy of the actual tax return to validate income and tax

and/or receive your confidential information verbally or in

writing for the type of tax and the years or periods you list

filing status for mortgage applications, student and small

business loan applications, and during tax preparation.

on Form 8821. Form 8821 is also used to delete or revoke

prior tax information authorizations. See the instructions

You may also request transcript information by mail by

for

line

6, later.

completing Form 4506-T, Request for Transcript of Tax

Return, or Form 4506-TEZ, Short Form Request for

You may file your own tax information authorization

Individual Tax Return Transcript.

without using Form 8821, but it must include all the

information that is requested on Form 8821.

If you want a photocopy of an original tax return, use

Form 4506, Request for Copy of Tax Return. There is a

Form 8821 does not authorize your appointee to speak

fee for each return ordered, which must be paid with your

on your behalf; to execute a request to allow disclosure of

request.

return or return information to another third party; to

When a properly executed Form 8821 is on file with the

advocate your position with respect to federal tax laws; to

IRS, your appointee can also get on-line tax information

execute waivers, consents, closing agreements; or

through e-Services - Online Tools for Tax Professionals at

represent you in any other manner before the IRS. Use

irs.gov.

Form 2848, Power of Attorney and Declaration of

Representative, to authorize an individual to represent

Form 56. Use Form 56, Notice Concerning Fiduciary

you before the IRS. The appointee may not substitute

Relationship, to notify the IRS of the existence of a

another party as your authorized designee.

fiduciary relationship. A fiduciary (trustee, executor

Where To File Chart

IF you live in...

THEN use this address...

Fax number*

Alabama, Arkansas, Connecticut, Delaware, District of

Columbia, Florida, Georgia, Illinois, Indiana, Kentucky,

Internal Revenue Service

Louisiana, Maine, Maryland, Massachusetts, Michigan,

Memphis Accounts Management Center

855-214-7519

Mississippi, New Hampshire, New Jersey, New York,

5333 Getwell Road, Stop 8423

North Carolina, Ohio, Pennsylvania, Rhode Island, South

Memphis, TN 38118

Carolina, Tennessee, Vermont, Virginia, or West Virginia

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa,

Kansas, Minnesota, Missouri, Montana, Nebraska,

Internal Revenue Service

Nevada, New Mexico, North Dakota, Oklahoma, Oregon,

1973 N. Rulon White Blvd. MS 6737

855-214-7522

South Dakota, Texas, Utah, Washington, Wisconsin, or

Ogden, UT 84201

Wyoming

All APO and FPO addresses, American Samoa,

Internal Revenue Service

855-772-3156

nonpermanent residents of Guam or the U.S. Virgin

International CAF Team

Islands**, Puerto Rico (or if excluding income under

2970 Market Street

267-941-1017

Internal Revenue Code section 933), a foreign country,

MS:3-E08.123

(Outside the United

U.S. citizens and those filing Form 2555, 2555-EZ, or 4563.

Philadelphia, PA 19104

States)

* These numbers may change without notice. For updates, go to

and search under “Recent Developments.”

**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the

U.S. Virgin Islands should use V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, St. Thomas, V.I. 00802.

Mar 27, 2015

Cat. No. 66794Z

Instructions For Form 8821 - Tax Information Authorization - 2016 Page 2

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