Fillable Form 8821 - Tax Information Authorization (Page 3 of 6) in pdf

Form 8821 (Rev. 10-2012)

Page

General Instructions

Use Form 4506T-EZ, Short Form Request for Individual

Tax Return Transcript, to request a tax return transcript

Section references are to the Internal Revenue Code

for the current and three prior tax years that includes

unless otherwise noted.

most lines of the original return. The transcript will not

show payments, penalty assessments, or adjustments

Future developments. For the latest information about

made to the originally filed return.

developments related to Form 8821 and its instructions,

such as legislation enacted after they were published, go

Use Form 56, Notice Concerning Fiduciary

Relationship, to notify the IRS of the existence of a

fiduciary relationship. A fiduciary (trustee, executor,

Purpose of Form

administrator, receiver, or guardian) stands in the

Form 8821 authorizes any individual, corporation, firm,

position of a taxpayer and acts as the taxpayer.

organization, or partnership you designate to inspect

Therefore, a fiduciary does not act as an appointee and

and/or receive your confidential information for the type

should not file Form 8821. If a fiduciary wishes to

of tax and the years or periods you list on Form 8821.

authorize an appointee to inspect and/or receive

You may file your own tax information authorization

confidential tax information on behalf of the fiduciary,

without using Form 8821, but it must include all the

Form 8821 must be filed and signed by the fiduciary

information that is requested on Form 8821.

acting in the position of the taxpayer.

Form 8821 does not authorize your appointee to

When To File

advocate your position with respect to federal tax laws; to

Form 8821 must be received by the IRS within 120 days

execute waivers, consents, or closing agreements; or to

of the date it was signed and dated by the taxpayer.

otherwise represent you before the IRS. If you want to

authorize an individual to represent you, use Form 2848,

Where To File

Power of Attorney and Declaration of Representative.

Generally, mail or fax Form 8821 directly to the IRS. See

Use Form 4506, Request for Copy of Tax Return, to get

the Where To File Chart, below. Exceptions are listed

a copy of your tax return.

next.

Use Form 4506-T, Request for Transcript of Tax

If Form 8821 is for a specific tax matter, mail or fax it to

Return, to order: (a) transcript of tax account information

the office handling that matter. For more information, see

and (b) Form W-2 and Form 1099 series information.

the instructions for line 4.

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, Louisiana, Maine, Maryland,

Internal Revenue Service

Massachusetts, Michigan, Mississippi, New

Memphis Accounts Management Center

855-214-7519

Hampshire, New Jersey, New York, North Carolina,

PO Box 268, Stop 8423

Ohio, Pennsylvania, Rhode Island, South Carolina,

Memphis, TN 38101-0268

Tennessee, Vermont, Virginia, or West Virginia

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

Iowa, Kansas, Minnesota, Missouri, Montana,

Internal Revenue Service

Nebraska, Nevada, New Mexico, North Dakota,

1973 N. Rulon White Blvd. MS 6737

855-214-7522

Oklahoma, Oregon, South Dakota, Texas, Utah,

Ogden, UT 84404

Washington, Wisconsin, or Wyoming

All APO and FPO addresses, American Samoa,

nonpermanent residents of Guam or the U.S. Virgin

Internal Revenue Service

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

International CAF

855-772-3156

section 933), a foreign country, U.S. citizens and

2970 Market St. MS 3-E08.123

those filing Form 2555, 2555-EZ, or 4563.

Philadelphia, PA 19104

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

**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, Suite 225, St. Thomas, V.I. 00802.

Form 8821 - Tax Information Authorization Page 3

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