Form 8821 Fillable 2008

Cat. No. 11596P Rev. 8-2008 Form 8821 Rev. 8-2008 Page General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form Form 8821 authorizes any individual corporation firm organization or partnership you designate to inspect and/or receive your confidential information in any office of the IRS for the type of tax and the years or periods you list on Form 8821. 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. Form 8821 does not authorize your appointee to advocate your position with respect to the federal tax laws to execute waivers consents or closing agreements or to otherwise represent you before the IRS. If you want to authorize an individual to represent you use Form 2848 Power of Attorney and Declaration of Representative. For requests regarding Form 8802 Application for United States Residency Certification enter Form 8802 in column d and check the specific use box on line 4. Also enter the appointee s information as instructed on Form 8802. Note. If the taxpayer is subject to penalties related to an individual retirement account IRA account for example a penalty for excess contributions enter IRA civil penalty on line 3 column a. Line 4. Specific Use Not Recorded on CAF Generally the IRS records all tax information authorizations on the CAF system. However authorizations relating to a specific issue are not recorded. Check the box on line 4 if Form 8821 is filed for any of the following reasons a requests to disclose information to loan companies or educational institutions b requests to disclose information to federal or state agency investigators for background checks c application for EIN or d claims filed on Form 843 Claim for Refund and Request for Abatement. Also enter the appointee s information as instructed on Form 8802. Note. If the taxpayer is subject to penalties related to an individual retirement account IRA account for example a penalty for excess contributions enter IRA civil penalty on line 3 column a. Line 4. Specific Use Not Recorded on CAF Generally the IRS records all tax information authorizations on the CAF system. However authorizations relating to a specific issue are not recorded. Check the box on line 4 if Form 8821 is filed for any of the following reasons a requests to disclose information to loan companies or educational institutions b requests to disclose information to federal or state agency investigators for background checks c application for EIN or d claims filed on Form 843 Claim for Refund and Request for Abatement. If you check the box on line 4 your appointee should mail or fax Form 8821 to the IRS office handling the matter. IF NOT SIGNED AND DATED THIS TAX INFORMATION AUTHORIZATION WILL BE RETURNED. DO NOT SIGN THIS FORM IF IT IS BLANK OR INCOMPLETE. Signature Print Name Title if applicable PIN number for electronic signature For Privacy Act and Paperwork Reduction Act Notice see page 4. Cat. No. 11596P Rev. 8-2008 Form 8821 Rev. 8-2008 Page General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form Form 8821 authorizes any individual corporation firm organization or partnership you designate to inspect and/or receive your confidential information in any office of the IRS for the type of tax and the years or periods you list on Form 8821. 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. 7 Signature of taxpayer s. If a tax matter applies to a joint return either husband or wife must sign. If signed by a corporate officer partner guardian executor receiver administrator trustee or party other than the taxpayer I certify that I have the authority to execute this form with respect to the tax matters/periods on line 3 above. IF NOT SIGNED AND DATED THIS TAX INFORMATION AUTHORIZATION WILL BE RETURNED. DO NOT SIGN THIS FORM IF IT IS BLANK OR INCOMPLETE. Signature Print Name Title if applicable PIN number for electronic signature For Privacy Act and Paperwork Reduction Act Notice see page 4. Cat. No. 11596P Rev. 8-2008 Form 8821 Rev. 8-2008 Page General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Purpose of Form Form 8821 authorizes any individual corporation firm organization or partnership you designate to inspect and/or receive your confidential information in any office of the IRS for the type of tax and the years or periods you list on Form 8821.