Fillable Form 8821 - Tax Information Authorization (Page 5 of 6) in pdf

Form 8821 (Rev. 10-2012)

Page

For requests regarding Form 8802, Application for

(b) list the name and address of each recognized

United States Residency Certification, enter “Form 8802”

appointee whose authority is revoked,

in column (d) and check the specific use box on line 4.

Also, enter the appointee’s information as instructed on

(d) sign and date the statement.

Form 8802.

If you are completely revoking the authority of the

Note. If the taxpayer is subject to penalties related to an

appointee, state “remove all years/periods” instead of

individual retirement account (IRA) (for example, a

listing the specific tax matters, years, or periods.

penalty for excess contributions) enter, “IRA civil penalty”

on line 3, column a.

To revoke a specific use tax information authorization,

send the tax information authorization or statement of

Note. If Form W-2 is listed on line 3, then the appointee

revocation to the IRS office handling your case, using the

may receive information regarding any civil penalties

above instructions.

charged that relate to that Form W-2.

Line 7. Signature of Taxpayer

A Form 8821 that lists a particular tax return will also

entitle the appointee to receive the taxpayer notices

Individual. You must sign and date the authorization. If

regarding any return-related civil penalties and a specific

a joint return has been filed, your spouse must execute

reference to penalties is not required. However, any civil

his or her own authorization on a separate Form 8821 to

penalty that is not return-related is not covered by the

designate an appointee.

Form 8821 unless it references “civil penalties” or a

Corporation. Generally, Form 8821 can be signed by:

specific penalty is stated.

(a) an officer having authority under applicable state law

Line 4. Specific Use Not Recorded on CAF

to bind the corporation,

Generally, the IRS records all tax information

(b) any person designated by the board of directors or

authorizations on the CAF system. However,

other governing body,

authorizations relating to a specific issue are not

recorded.

principal officer and attested to by the secretary or

Check the box on line 4 if Form 8821 is filed for any of

other officer, and

the following reasons:

(d) any other person authorized to access information

(a) requests to disclose information to loan companies or

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

educational institutions,

described in section 6103(a)(1)(D)(ii) (bona fide

shareholders of record owning 1% or more of the

(b) requests to disclose information to federal or state

outstanding stock of the corporation).

agency investigators for background checks,

Partnership. Generally, Form 8821 can be signed by

any person who was a member of the partnership during

(d) claims filed on Form 843, Claim for Refund and

any part of the tax period covered by Form 8821. See

Request for Abatement.

Partnership Items, earlier. If the Form 8821 covers more

If you check the box on line 4, your appointee should

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

mail or fax Form 8821 to the IRS office handling the

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

matter. Otherwise, your appointee should bring a copy of

tax year or period covered by Form 8821.

Form 8821 to each appointment to inspect or receive

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

information. A specific-use tax information authorization

line 1, a duly authorized individual having authority to bind

will not revoke any prior tax information authorizations.

the taxpayer must sign and that individual's exact title

Line 6. Retention/Revocation of Tax

must be entered.

Information Authorizations

If the trust is the taxpayer, listed on line 1, a trustee

having the authority to bind the trust must sign with the

Check the box on this line and attach a copy of any tax

title of trustee entered. If the trust has not previously

information authorization you do not want to revoke. The

submitted a completed Form 56, Notice Concerning

filing of Form 8821 will not revoke any Form 2848 that is

Fiduciary Relationship, identifying the current trustee, the

in effect.

trust must submit a Form 56 to identify the current

If you want to revoke an existing tax information

trustee.

authorization and do not want to name a new appointee,

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

send a copy of the previously executed tax information

executor having the authority to bind the estate is

authorization to the IRS, using the Where To File Chart,

required to sign. See regulations section 601.503(d).

earlier. The copy of the tax information authorization must

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

have a current signature of the taxpayer and date under

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

the original signature on line 7. Write “REVOKE” across

guardian, executor, receiver, or administrator is acting for

the top of Form 8821.

the taxpayer.

If you do not have a copy of the tax information

authorization you want to revoke, send a statement to the

IRS. In the statement:

(a) indicate that the authority of the appointee is

revoked,

Form 8821 - Tax Information Authorization Page 5

Related Articles

Related forms

Related Categories