Using Form 8821, Tax Information Authorization, this tax season

Tax season will be greeted with great uncertainty.  As our nation’s tax administrator, the IRS has a lot on its plate that will impact service:

• A 26% reduction in force over the past year
• Implementation of the One Big Beautiful Bill Act
• Backlogs from October and November 2025 shutdown and possible future shutdowns impacting service and enforcement
• Significant backlogs and delays in Taxpayer Advocate Service assistance

Getting ahold of the IRS when you need client information will likely be a challenge going forward.  Obtaining information to file an accurate return (like estimated tax payments and income information, resolving notices and refunds and proactively monitoring compliance are just some of the challenges facing tax pros when they need to work directly with the IRS.  

It is time to get proactive and get access to your client’s IRS account – now and in the future. To that end, using IRS Form 8821, Tax Information Authorization, is one of the most powerful tools in the tax pro’s arsenal to be “in the know” on your client’s IRS account information and status.

Form 8821 is used to obtain access to your client’s IRS account information. The Form 8821 has several features:

Individual and firm designees

The form allows for multiple designees. The designee(s) can be a tax professional or a tax firm. In fact, a designee can be any third party or firm that the taxpayer authorizes using Form 8821. Tax firm designees enable any tax pro employed with the firm to contact the IRS by phone to obtain client account information.

Multiple forms and years

Form 8821 can include multiple tax forms and tax years to provide comprehensive access to the client's IRS account information. The designee(s) can also request for up to three years in the future to be on the authorization. The capability in future years enables designees to limit the need to obtain client authorization to every third year.

Different types of taxpayers

Form 8821 can be used to obtain information on many types of taxpayers, including individuals, businesses, employers, and specialty taxpayers like tax-exempt organizations or trusts.

Continuous access to client information

Form 8821 provides the designee(s) with access to your client’s IRS account for seven years from the date of the client’s signature on the form, unless the taxpayer revokes the authorization, the tax pro withdraws the authorization or another authorization is filed to replace it. Form 8821 is more effective than the third-party return designation, which only allows the designee to call the IRS for processing assistance through April 15 of the following year.

Several methods to access client information

Form 8821 allows the third-party to have multiple points of access to their client’s IRS account information. Individual designees and tax firm designee employees can call the IRS Accounts Management (Practitioner Priority Service) to obtain account information and transcripts by phone. The individual designated to access the IRS’s e-Services Transcript Delivery System (TDS) can also download transcripts. Tax pros without access can obtain TDS through an active e-file application. TDS is limited to only individual designees, as firm-level designees cannot use TDS to obtain transcripts.

Copied on notices

IRS notices are strong indicators of potential return processing or compliance issues. Form 8821 includes a checkbox to add up to two designees to receive copies of their client’s IRS notices. Most IRS notices are to be delivered to the designee’s address at the same time as the notice is sent to their client. This allows the tax pro and tax firm to know when their client has an adjustment or activity on their IRS account so that they can resolve it immediately.

More coming in February 2026 TAXPRO 

In the February 2026 NATP TAXPRO, we will take a deep dive into how to use the Form 8821 effectively in your practice. Please take a close look at the action items highlighted in that article.

As a tax pro, your immediate first step is to start getting Form 8821 for your clients. Record this Form with the IRS (The “CAF” unit) and start to gain access to their account information. Follow the steps and best practices in the article, and you will take some of the uncertainty out of tax season and beyond by having access to your client’s IRS information.