Instructions For Form 8821 - Tax Information Authorization

administrator, receiver, or guardian) stands in the position

Employee plan or exempt organization. Enter the

of a taxpayer and acts as the taxpayer, not as a

name, address, and EIN or SSN of the plan sponsor/plan

representative. A fiduciary may authorize an individual to

name, exempt organization or bond issuer. Enter the

represent or perform certain acts on behalf of the person

three-digit plan number when applicable. If you are the

or entity by filing a power of attorney that names the

plan's trustee and you are authorizing the IRS to disclose

eligible individual(s) as representative(s) for the person or

the tax information of the plan's trust, see the instructions

entity. Because the fiduciary stands in the position of the

relating to the trust.

person or entity, the fiduciary must sign the power of

Trust. Enter the name, title, and address of the trustee,

attorney on behalf of the person or entity.

and the name and EIN of the trust.

When To File

Estate. Enter the name and address of the estate. If the

If you are submitting Form 8821 to authorize disclosure of

estate does not have a separate identification number,

your confidential tax information for a purpose other than

enter the decedent's SSN or ITIN.

addressing or resolving a tax matter with the IRS (e.g., for

Line 2. Appointee

income verification required by a lender), the IRS must

receive the Form 8821 within 120 days of the taxpayer’s

Enter your appointee's full name. Use the identical full

signature date on the form. This 120-day requirement

name on all submissions and correspondence. Enter the

does not apply to a Form 8821 submitted to authorize

nine-digit CAF number for each appointee. If an appointee

disclosure for the purpose of assistance with a tax matter

has a CAF number for any previously filed Form 8821 or

with the IRS.

power of attorney (Form 2848), use that number. If a CAF

number has not been assigned, enter “NONE,” and the

Where To File

IRS will issue one directly to your appointee. The IRS

If you check the box on line 4, mail or fax Form 8821 to the

does not assign CAF numbers to requests for employee

IRS office handling the specific matter. Otherwise, mail or

plans and exempt organizations.

fax Form 8821 directly to the IRS address according to the

If you want to name more than one appointee, check

Where To File

Chart, earlier.

the box on line 2, and attach a list of appointees to Form

8821. Provide the address, and requested numbers for

Taxpayer Identification Number (TIN)

each appointee named.

A TIN is used to confirm the identity of a taxpayer and

If Form 8821 is being submitted for the sole purpose of

identify the taxpayer's return and return information. It is

updating the appointee's address or telephone/fax

important that you furnish your correct name, social

number, check the applicable box.

security number (SSN), individual taxpayer identification

number (ITIN), and/or employer identification number

Line 3. Tax Information

(EIN).

Enter the type of tax information, the tax form number, the

Partnership Items

years or periods, and the specific matter. For example,

you may list “Income, 1040” for calendar year “2014” and

A tax matters partner is authorized to perform certain acts

“Excise, 720” for “2014” (this covers all quarters in 2014).

on behalf of an affected partnership. Rules governing the

use of Form 8821 do not replace any provisions of law

For multiple years or a series of inclusive periods,

concerning the tax treatment of partnership items.

including quarterly periods, you may enter, for example,

“2012 thru 2014” or “2nd 2013-3rd 2014.” For fiscal years,

Appointee Address Change

enter the ending year and month, using the YYYYMM

If your appointee's address changes, a new Form 8821 is

format.

not required. The appointee can provide the IRS with the

Do not use a general reference such as “All years,” “All

new information by sending written notification of the new

periods,” or “All taxes.” Any tax information authorization

address to the location where the Form 8821 was filed.

with a general reference will be returned.

Your appointee must sign and date the written notice of

You may list the current year/period and any tax years

address change.

or periods that have already ended as of the date you sign

Specific Instructions

the tax information authorization. You may also list future

tax years or periods. However, the IRS will not record

Line 1. Taxpayer Information

on the CAF system future tax years or periods listed

that exceed 3 years from December 31 of the year

Individual. Enter your name, TIN, and your street

that the IRS receives the tax information

address in the space provided. Do not enter your

authorization.

appointee's name or address information in the Taxpayer

Information box. If a return is a joint return, the

You must enter the description of the matter, the tax

appointee(s) identified will only be authorized for you.

form number, and the future year(s) or period(s). If the

Your spouse, or former spouse, must submit a separate

matter relates to estate tax, enter the date of the

Form 8821 to designate an appointee.

decedent's death instead of the year or period. If the

matter relates to an employee plan, include the plan

Corporation, partnership, or association. Enter the

number in the description of the matter.

name, EIN, and business address.

If you appoint someone only with respect to a penalty

and interest due on that penalty, enter “civil penalty” in

-2-

Instructions for Form 8821 (Rev. 3-2015)

Instructions For Form 8821 - Tax Information Authorization - 2016 Page 3

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