IRS Form 8821: Tax Information Authorization (2026)

What Form 8821 does

Form 8821 authorizes a person or firm to inspect or receive your confidential IRS information — transcripts, notices, and account details — for the tax matters and years you specify. It's how you let an accountant, lender, or family member see your IRS records on your behalf.

Know what it doesn't do: an 8821 appointee can look, but can't act. They can't argue your case, sign anything, or make agreements with the IRS. For that you need Form 2848 (Power of Attorney).

What you'll specify

• The appointee who may receive your information,
• The tax matters (for example, income tax) and the years or periods covered, and
• Whether the authorization is one-time or ongoing.

Be specific — the IRS only releases information within the scope you list.

Common mistakes to avoid

• Confusing it with a Power of Attorney. If you need someone to represent you, use Form 2848 instead.
• Listing overly broad or vague tax periods, which the IRS may reject.
• Forgetting to revoke it when the relationship ends — an 8821 stays in effect until you cancel it or reach the date you set.

Revoking authorization

You can cancel an 8821 at any time by sending the IRS a copy marked "REVOKE," or by filing a new form that replaces it. Keep a copy of what you authorized so you always know who can see your records.