Instructions For Form 8821 - Tax Information Authorization

To revoke a specific use tax information authorization,

Privacy Act and Paperwork Reduction Act

send the tax information authorization or notification of

Notice

revocation to the IRS office handling your case, using the

We ask for the information on this form to carry out the

above instructions.

Internal Revenue laws of the United States. Form 8821

authorizes the IRS to disclose your confidential tax

Line 7. Signature of Taxpayer

information to the person you appoint. This form is

Individual. You must sign and date the authorization. If a

provided for your convenience and its use is voluntary.

joint return has been filed, your spouse must execute his

The information is used by the IRS to determine what

or her own authorization on a separate Form 8821 to

confidential tax information your appointee can inspect

designate an appointee.

and/or receive. Section 6103(c) and its regulations require

you to provide this information if you want to designate an

Corporation. Generally, Form 8821 can be signed by:

appointee to inspect and/or receive your confidential tax

1. An officer having authority under applicable state

information. Under section 6109, you must disclose your

law to bind the corporation,

identification number. If you do not provide all the

2. Any person designated by the board of directors or

information requested on this form, we may not be able to

other governing body,

honor the authorization. Providing false or fraudulent

information may subject you to penalties.

3. Any officer or employee on written request by any

principal officer and attested to by the secretary or other

We may disclose this information to the Department of

officer, and

Justice for civil or criminal litigation, and to cities, states,

4. Any other person authorized to access information

the District of Columbia, and U.S. commonwealths and

under section 6103(e)(1)(D), except for a person

possessions for use in administering their tax laws. We

described in section 6103(e)(1)(D)(iii) (bona fide

may also disclose this information to other countries under

shareholders of record owning 1% or more of the

a tax treaty, to federal and state agencies to enforce

outstanding stock of the corporation).

federal nontax criminal laws, or to federal law

enforcement and intelligence agencies to combat

Partnership. Generally, Form 8821 can be signed by any

terrorism.

person who was a member of the partnership during any

You are not required to provide the information

part of the tax period covered by Form 8821. See

requested on a form that is subject to the Paperwork

Partnership

Items, earlier. If the Form 8821 covers more

Reduction Act unless the form displays a valid OMB

than one tax year or tax period, the person must have

control number. Books or records relating to a form or its

been a member of the partnership for all or part of each

instructions must be retained as long as their contents

tax year or period covered by Form 8821.

may become material in the administration of any Internal

Employee plan. If the plan is listed as the taxpayer on

Revenue law.

line 1, a duly authorized individual having authority to bind

the taxpayer must sign and that individual’s exact title

The time needed to complete and file this form will vary

must be entered.

depending on individual circumstances. The estimated

average time is: Recordkeeping, 6 min.; Learning

Trust. A trustee having the authority to bind the trust

about the law or the form,12 min.; Preparing the form,

must sign with the title of trustee entered. If the trust has

24 min.; Copying and sending the form to the IRS, 20

not previously submitted a completed Form 56, Notice

min.

Concerning Fiduciary Relationship, identifying the current

trustee, the trust must submit a Form 56 to identify the

If you have comments concerning the accuracy of

current trustee.

these time estimates or suggestions for making Form

8821 simpler, we would be happy to hear from you. You

Estate. An executor having the authority to bind the

can send your comments from

estate must sign. A Form 56 should be filed to identify the

Click on “More Information” and then on “Give us

executor. If there is more than one executor, only one

feedback.” Or you can send your comments to the Internal

executor having the authority to bind the estate is required

Revenue Service, Tax Forms and Publications, 1111

to sign. See Regulations section 601.503(d).

Constitution Ave. NW, IR-6526, Washington, DC 20224.

All others. See section 6103(e) if the taxpayer has died,

Do not send Form 8821 to this address. Instead, see the

is insolvent, is a dissolved corporation, or if a trustee,

Where To File

Chart, earlier.

guardian, executor, receiver, or administrator is acting for

the taxpayer.

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Instructions for Form 8821 (Rev. 3-2015)

Instructions For Form 8821 - Tax Information Authorization - 2016 Page 5

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