8821
Tax Information Authorization
Directory entry. Title and current location confirmed on irs.gov on 18 August 2026; the linked page is authoritative for the current revision and instructions.
Topics that use this
- Purpose of power of attorney
- Authority granted by taxpayer
- What constitutes practice before the IRS
- Categories of individuals who may practice and extent of practice privileges
- Conference and practice requirements (Publication 216)
- Distinctions between power of attorney (Form 2848) and tax information authorization (Form 8821)
- Purpose of a Centralized Authorization File (CAF) number
- Rules for client privacy and consent to disclose
- Previous IRS correspondence with taxpayer