Form · Taxation
IRS Form 8821 tax information authorization
Link to IRS Form 8821, which authorises a named person or organisation to inspect or receive confidential tax information for the tax types and periods listed, or to revoke an earlier authorisation. The opened extract has no perjury declaration.
- Kind
- Form. A form to complete, or a guide to completing an official one.
- Where it applies
- United States
- AI use
- Yellow You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at
- 22 October 2026
- Status
- Maintained. Checked on 22 October 2026 against the official form at irs.gov and the 2 authorities it cites, for United States.
- Version
- 1
- Source
- Link to the official form. Licence: Link only. Internal Revenue Service Form 8821. Download the current form from irs.gov each time; do not copy or adapt it.
Where this comes from
The official form is published by irs.gov; this page is a completion guide. Last checked on 2026-10-22.
When to use it
Use when a taxpayer will let a named individual, corporation, firm, organisation or partnership inspect or receive confidential tax information for listed types of tax and periods, or will revoke an earlier tax information authorisation. Do not use it to appoint a representative before the IRS.
Used for these tasks
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
The tool may list which line 1 to line 3 facts are still missing from a lawyer's checklist, and it must not enter any name, year or tax matter that will be written on the form.
AI may
- List whether line 1, the designees, the line 3 columns, and the line 5 retention choice are still blank on the lawyer's checklist
- Remind the lawyer that a new authorisation revokes earlier ones unless line 5 is used, and that the opened extract shows no perjury declaration
AI must not
- Must not type or draft any name, tax type, form number, year or specific tax matter that will appear on Form 8821
- Must not add a penalty-of-perjury sentence. The opened extract does not contain one
- Must not sign the form or certify that a signer has legal authority
- Must not treat Form 8821 as Form 2848 or as permission to represent the taxpayer
The lawyer checks
- The about page says Form 8821 authorises any individual, corporation, firm, organisation or partnership to inspect or receive confidential information, verbally or in writing, for the type of tax and the years or periods listed, and to delete or revoke prior authorisations
- The about-page PDF link is labelled 0121 Form 8821. The instructions link is labelled Instructions for Form 8821 (09/2021). The opened PDF extract does not print a revision line. Do not add "Rev. January 2021" from the Form 2848 header
- Line 1 says the taxpayer must sign and date on line 6. More than two designees: attach a list. There is a checkbox for access via an Intermediate Service Provider. Line 3 columns are type of tax, form number, year or period, and specific tax matters
- The words "Civil Penalty" on line 3 are a type of tax information, not a perjury warning. The opened extract contains no perjury declaration
- If the line 4 box is not checked, the IRS revokes all prior tax information authorisations unless the line 5 box is checked and copies of the authorisations to retain are attached. Revoking without a new authorisation is in the line 5 instructions, which were not opened
- Line 6: if a corporate officer, partner, guardian, partnership representative or designated individual, executor, receiver, administrator, trustee, or other individual signs, that person certifies legal authority for the line 3 matters and periods. An incomplete, unsigned or undated form is returned. Do not sign a blank or incomplete form
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Official form
Open the official form. Always use the current version from the issuer. Licence: Link only. Internal Revenue Service Form 8821. Download the current form from irs.gov each time; do not copy or adapt it..
Read the full text
The full text is available after you log in. It is free. When you log in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
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