Glossary

Form 8821

Form 8821 is the tax information authorization that lets a designated person receive your IRS transcripts and notices without the authority to represent you.

How it works

Form 8821 authorizes a designee to receive your IRS transcripts, notices, and account information for the periods listed, without the authority to represent you or negotiate. It is used to obtain transcripts, for loan applications, and to let a preparer see account history.

Why it matters

With it on file, a representative can pull your transcripts and see an audit selection, a new balance, or a collection action as soon as the IRS records it.

Related: Form 2848, IRS transcript. Read more: Tax controversy.

Related terms

Browse the full glossary

Where this comes up in our work

Tax return preparation

Attorney-reviewed returns for individuals and businesses, including crypto and foreign reporting.

See the practice page →

Have a question about this?

Our tax attorneys handle IRS audits, crypto tax, offshore disclosures, and opinion letters for clients nationwide. Consultations are confidential.

Schedule a Confidential Consultation

Definitions are general information, not legal advice, and may not reflect the most recent changes in law.

Get Started