Fillable Form 8821 - Tax Information Authorization (Page 4 of 6) in pdf

Form 8821 (Rev. 10-2012)

Page

Your appointee may be able to file Form 8821

If you want to name more than one appointee, indicate

electronically with the IRS from the IRS website. For more

so on this line and attach a list of appointees to Form

information, go to IRS.gov. Under the for Tax Pros tab, go

8821. If more than two appointees are listed and you

to Other Tools & Information and click on Use e-Services

request copies of notices and communications be sent to

for Tax Pros. If you complete Form 8821 for electronic

your new appointees (see line 5), copies of notices and

signature authorization, do not file a Form 8821 with the

communications will be sent only to the first two

IRS. Instead, give it to your appointee, who will retain the

appointees.

document.

Note. Because the IRS will send copies of notices and

communications to no more than two persons, if you

Taxpayer Identification Number (TIN)

previously filed a Form 2848, Power of Attorney and

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

Declaration of Representative, for the same tax matters

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

and periods and you requested copies of notices and

important that you furnish your correct name, social

communications be sent to your representative(s) at that

security number (SSN), individual taxpayer identification

time, requesting your new appointee(s) receive copies of

number (ITIN), and/or employer identification number

notices and communications may stop notices and

(EIN).

communications from being sent to your authorized

representative(s).

Partnership Items

Check the appropriate box to indicate if either the

A Tax Matter Partner is authorized to perform certain acts

address, telephone number, or fax number is new.

on behalf of an affected partnership. Rules governing the

Line 3. Matters

use of Form 8821 do not replace any provisions of law

concerning the tax treatment of partnership items.

Enter the type of tax, the tax form number, the years or

Appointee Address Change

periods, and the specific matter. Enter “Not applicable,”

in any of the columns that do not apply.

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

For example, you may list “Income, 1040” for calendar

not required. The appointee can provide the IRS with the

year “2010” and “Excise, 720” for “2010” (this covers all

new information by sending written notification of the new

quarters in 2010). Multiple years or a series of inclusive

address to the location where the Form 8821 was filed.

periods, including quarterly periods, you may list 2008

Your appointee must sign and date the written notice.

through (thru or a hyphen) 2010. For example, “2008 thru

Specific Instructions

2010” or “2nd 2009-3rd 2010.” For fiscal years, enter the

ending year and month, using the YYYYMM format. Do

Line 1. Taxpayer Information

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

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

Individual. Enter your name, TIN, and your street

with a general reference will be returned.

address in the space provided. Do not enter your

You may list the current year or period and any tax

appointee’s address or post office box. If a return is a

years or periods that have already ended as of the date

joint return, the appointee(s) identified will only be

you sign the tax information authorization. However, you

authorized for you. Your spouse, or former spouse, must

may include on a tax information authorization only future

submit a separate Form 8821 to designate an appointee.

tax periods that end no later than 3 years after the date

Corporation, partnership, or association. Enter the

the tax information authorization is received by the IRS.

name, EIN, and business address.

The 3 future periods are determined starting after

Employee plan or exempt organization. Enter the

December 31 of the year the tax information authorization

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

is received by the IRS. You must enter the type of tax, the

name, exempt organization or bond issuer. Enter the

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

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

tax forms directly related to the taxpayer may be listed on

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

line 3. If the matter relates to estate tax, enter the date of

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

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

relating to trust.

If you appoint someone only with respect to a penalty

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

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

and the name and EIN of the trust.

the description of matters column. If applicable, enter the

tax year(s) for the penalty. Enter “NA” (not applicable) in

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

the tax form number column. You do not have to enter

estate does not have an identification number, enter the

the specific penalty.

decedent’s SSN or ITIN.

Column (d). Enter any specific information you want the

Line 2. Appointee

IRS to provide. Examples of column (d) information are:

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

lien information, a balance due amount, a specific tax

name on all submissions and correspondence. Enter the

schedule, or a tax liability. Enter “not applicable” in

nine-digit CAF number for each appointee. If an

column (d) if you are not limiting your appointee's

appointee has a CAF number for any previously filed

authority to inspect and/or receive confidential tax

Form 8821 or power of attorney (Form 2848), use that

information described in columns (a), (b), and (c).

number. If a CAF number has not been assigned, enter

“NONE,” and the IRS will issue one directly to your

appointee. The IRS does not assign CAF numbers to

requests for employee plans and exempt organizations.

Form 8821 - Tax Information Authorization Page 4

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