Tax Information Authorization vs. Power of Attorney
Compare IRS Forms 8821 and 2848, then choose the authority that fits the job.
Use Form 8821, Tax Information Authorization, when someone needs to inspect or receive specified tax information. Use Form 2848, Power of Attorney and Declaration of Representative, when an eligible individual needs to represent you before the IRS for specified matters. Start by asking what the person needs to do.
Access to records does not give someone authority to act. A Form 8821 designee can receive covered information, but cannot use that form to argue your position, execute waivers, or otherwise represent you.
Get information
Use Form 8821 for access to specified tax information.
Get representation
Use Form 2848 for an eligible person to act on covered IRS matters.
Limit the scope
List the tax matters and periods the person actually needs.
1. Compare tax information authorization and power of attorney
| Question | Form 8821 | Form 2848 |
|---|---|---|
| Who can you name? | An individual or an organization. | An eligible individual who can represent you for the matter. |
| Can they receive covered records? | Yes, within the scope you specify. | Yes, for the matters covered by the power of attorney. |
| Can they dispute an adjustment for you? | No. You or an authorized representative must handle that. | Yes, if the matter is covered and the representative is eligible. |
| Who signs? | The taxpayer or someone authorized to sign for the taxpayer. | The taxpayer or authorized signer, plus the representative’s declaration. |
Reading a transcript and disputing a notice
You want your bookkeeper to obtain account information for a year with a missing payment. Form 8821 can give the bookkeeper access to specified information. If you want an eligible enrolled agent to ask the IRS to correct the posting on your behalf, use Form 2848 for the matter and relevant periods.
Before signing, ask the person to describe the task: “Will you gather records for me, or will you contact the IRS to resolve the issue on my behalf?”
2. Set the scope before you sign
- Identify the taxpayer. If both spouses want to authorize someone for a joint return, each spouse completes a separate authorization.
- List the matter and period. Enter the tax type, form number, and specific year or quarter as applicable. Avoid broad entries such as “all years.”
- Review limits and notice copies. Check what the person may access or do and whether you want them to receive copies of covered notices.
- Check existing authorizations. A new authorization generally replaces earlier authorizations of the same type for overlapping matters unless you follow the instructions to retain them. Check the rules for specific-use authorizations.
3. Submit, confirm, or end the authorization
Use the IRS instructions for your submission method. The IRS offers online submission as well as mail or fax. Electronic signatures on these forms are accepted through online submission; mail or fax requires handwritten signatures. A specific-use authorization that is not recorded on the Centralized Authorization File (CAF) goes to the office handling that matter, as directed by the form instructions.
Keep the signed form and submission record. If you want to end the authority, use the revocation instructions for that form. If the representative or designee is ending their own authority, use the withdrawal instructions. Keep responding to any open notice deadlines while the IRS handles the authorization.
Frequently asked questions
Does Form 2848 let someone sign my tax return?
Only in limited circumstances. Check the specific IRS rules and whether the authorization expressly permits it.
Does filing Form 8821 respond to an IRS notice?
No. It authorizes access to information. Follow the notice’s separate response instructions and deadline.
Can a general power of attorney replace Form 2848?
Do not assume it can. The IRS can accept a non-IRS power of attorney that meets its requirements. Review the Form 2848 instructions before relying on another document.
Give the authority the task requires
Decide whether the person needs records or representation. Then check the taxpayer, matter, and period before signing.