IRS form 8821 · Authorizations

Fax IRS Form 8821: tax information authorization

Let a designee inspect or receive tax information without granting representation authority.

IRS sources checked October 13, 2026. Verify current instructions before sending.

Before you send

Form 8821 is permission to receive information, not permission to represent the taxpayer. Use Form 2848 when representation is required.

What Form 8821 does

Form 8821 lets a named person or organization inspect or receive specified confidential tax information. It does not let the designee represent you before the IRS or act as your power of attorney.

Check the form before faxing

  • Identify the designee, tax type, form number, and specific years or periods, then sign by hand if you will fax the form. The IRS returns authorizations that say “all years” or “all taxes.”
  • If spouses who filed jointly both want to authorize a designee, each must submit a separate Form 8821.
  • Check line 4. A specific-use authorization must go to the IRS office handling the matter, not the general CAF fax route.
  • For a non-tax purpose such as lender income verification, the IRS must receive Form 8821 within 120 days after the taxpayer signs it.

Where to fax Form 8821

For ordinary Centralized Authorization File (CAF) processing, the IRS chart uses the taxpayer’s location and includes a route for taxpayers outside the United States. Read the current chart for your location before entering the destination.

For a specific-use authorization marked on line 4, use the fax number for the office handling that matter. An electronically signed Form 8821 must be submitted online instead of by fax.

Check the current IRS Form 8821 instructions and where-to-file chart (opens in a new tab)

Send your completed form

Upload your completed PDF or scan, enter the IRS fax number you confirmed, then review the prepared pages and price before payment. Standard web faxing starts at $3.50 for 1–10 pages, with no account or subscription. You are charged only after successful fax delivery.

Send Form 8821

OneFaxNow sends outbound faxes only. It does not prepare the IRS form or confirm IRS acceptance.

After the fax is delivered

Save the signed form and delivery confirmation. Your designee should verify that the IRS processed the authorization before relying on access to records.

Questions about Form 8821

Can I fax an electronically signed Form 8821?

No. The IRS requires a handwritten signature for fax or mail and directs electronically signed forms to its online submission process.

Does Form 8821 let my accountant speak for me?

It authorizes access to specified tax information. If you need a representative to act for you before the IRS, review Form 2848 instead.

OneFaxNow is not affiliated with the IRS and does not provide tax or legal advice. A fax transmission record does not establish that the IRS processed or accepted a form.