Form 8821 is used to designate an individual, corporation, firm, organization, or partnership to receive sensitive and confidential tax information on a taxpayer for the years or periods that they may specify. This form only allows these individuals to receive tax information on a taxpayer. They are not authorized to act on the taxpayer's behalf or to represent them before the IRS.
If a joint return has been filed, the spouse must execute his or her own authorization on a separate Form 8821.
Form 8821 cannot be electronically filed with the tax return. There are three ways to submit Form 8821 to the IRS:
- Online - securely here.
- Fax - per the chart below.
- Mail - per the chart below.
To access Form 8821 in the TaxSlayer Pro desktop, from the Main Menu of the tax return (Form 1040), select:
- Miscellaneous Forms
- Forms 4810, 8082, 8275, 8594, 8821 ....
- Form 8821 - Tax Information Authorization - For a MFJ return, indicate if the authorization is for the taxpayer or spouse, then complete the remainder of the form. (The "Plan Number" menu line can be ignored.)
Where to Mail or Fax
| Taxpayer residence | Mailing address | Fax number* |
| Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia | Internal Revenue Service 5333 Getwell Rd Stop 8423 Memphis, TN 38118 |
855-214-7519 |
| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming | Internal Revenue Service 1973 Rulon White Blvd MS 6737 Ogden, UT 84201 |
855-214-7522 |
| All APO and FPO addresses, American Samoa, Commonwealth of the Northern Mariana Islands, Guam, U.S. Virgin Islands, Puerto Rico, a foreign country, or otherwise outside the United States. | Internal Revenue Service International CAF Team 2970 Market St MS 4-H14.123 Philadelphia, PA 19104 |
855-772-3156 or 304-707-9785 (Outside U.S.) |
| * Fax numbers may change without notice. For updates, see here under "Recent Developments." | ||
Additional Information: