Verify the business entity taxpayer’s name, EIN, and address through secondary documentation, such as a tax information reporting form (for example, W-2, 1099, etc.), IRS notice or letter, or utility statement. Record the name, EIN, and address of the business entity taxpayer. Examples of a government-issued photo ID include a driver’s license, employer ID, school ID, state ID, military ID, national ID, voter ID, visa, or passport. Inspect a valid government-issued photo ID of the individual authorized to sign on behalf of the taxpayer (for example, corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, trustee) and compare the photo to the authorized individual via a self-taken picture of the authorized individual or video conferencing. Signature of Taxpayer, later, to determine who has this authority. The designee may not substitute another party as your authorized designee.Īuthorizations listed on prior Forms 8821 are automatically revoked unless you attach copies of your prior Forms 8821 to your new submissions.Ĭonfirm through documentation that the individual who is signing the form has authority to sign on behalf of the taxpayer. ![]() Use Form 2848, Power of Attorney and Declaration of Representative, to authorize an individual to represent you before the IRS. You may file your own tax information authorization without using Form 8821, but it must include all the information that is requested on Form 8821.įorm 8821 doesn’t authorize your designee to speak on your behalf to execute a request to allow disclosure of return or return information to another third party to advocate your position regarding federal tax laws to execute waivers, consents, closing agreements or represent you in any other manner before the IRS. Form 8821 is also used to delete or revoke prior tax information authorizations. For updates, go to IRS.gov/Form8821 and search under "Recent Developments."įorm 8821 authorizes any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information verbally or in writing for the type of tax and the years or periods you list on Form 8821. * These numbers may change without notice. Virgin Islands, Puerto Rico, a foreign country, or otherwise outside the United States. 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 VirginiaĪlaska, 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 WyomingĪll APO and FPO addresses, American Samoa, Commonwealth of the Northern Mariana Islands, Guam, U.S.
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