Form 8821, Tax Information Authorization

Authorization for Document Copies and Inspection

If you plan to authorize an individual, firm, corporation, or partnership to inspect or obtain your organization's IRS tax documents, you will need to fill out Form 8821, which is the Tax Information Authorization form. This form authorizes any individual, corporation, firm, organization, or partnership that you want to inspect or receive your confidential information from the IRS for a specific type of tax, and for the years or periods you wish to receive that information for.

Purpose of IRS Form 8821

Since Form 8821 allows your representative to receive confidential information from the IRS offices, they will also be able to discuss your application with the IRS. However, Form 8821 doesn't authorize your representative to advocate your position with respect to Federal Tax Laws, execute waivers, consents, closing agreements, or to represent you in additional circumstances before the IRS. If you want to authorize an individual as your representative, you'll need to use Form 2848 instead.