Form 8821, Tax Information Authorization

Form 8821, Tax Information Authorization, is an IRS document that allows a taxpayer to designate a third party to receive and inspect their confidential tax information. Key points include:

1. Authorizes access to tax information, not representation

2. Can specify which tax matters and years are covered

3. Multiple appointees can be designated

4. Does not allow the appointee to sign returns or negotiate with the IRS

5. Can be revoked or modified at any time

6. Expires automatically after seven years unless a shorter period is specified

This form is useful for individuals or businesses who want to grant access to their tax information to financial advisors, accountants, or family members without giving them full power of attorney. It’s commonly used in estate planning, financial management, and tax preparation scenarios. Unlike Form 2848 (Power of Attorney), Form 8821 does not authorize the appointee to represent the taxpayer before the IRS or make decisions on their behalf. It’s a more limited authorization focused solely on information access.