Fax IRS Form 8821 — Tax Information Authorization
Authorize a tax professional to access your IRS tax information. Fax Form 8821 directly to the IRS — free and instant.
Last updated: May 2026
What Is Form 8821?
IRS Form 8821 (Tax Information Authorization) allows you to authorize a third party — such as an accountant, attorney, or tax preparer — to receive and inspect your confidential tax information. Unlike a Power of Attorney (Form 2848), Form 8821 only grants viewing access, not representation rights.
IRS Fax Numbers for Form 8821
Form 8821 goes to the same CAF Units as Form 2848. Eastern states (AL through WV): Memphis at (855) 214-7519. Western states (AK through WY): Ogden at (855) 214-7522. International: (855) 772-3156 from within the US or (304) 707-9785 from abroad. Processing takes approximately 8 business days.
How to Fax Form 8821 with FaxTerra
Fill out Form 8821, save it as a PDF or take a photo. Go to faxterra.com/send, upload the form, enter the IRS CAF Unit fax number for your state, and send. FaxTerra adds a clean cover page and emails you a delivery confirmation. The form is typically processed within 8 business days.
Common Rejection Reasons
The IRS returns Form 8821 with Letter 861C if: the appointee's CAF number is missing or incorrect, the form is signed before it was dated, the appointee's name or address is incomplete, or the tax form types in Line 3 are not specified (writing "all forms" is not accepted). If rejected, resubmit the corrected form by fax within the timeframe stated in the letter.
Online Alternative
Forms 8821 and 2848 can also be submitted through the IRS Tax Pro Account portal at irs.gov/tax-professionals/submit-forms-2848-and-8821-online. The portal gives immediate confirmation and is preferred for individual client submissions.
Fax is the fallback for: bulk practitioner submissions, entity types the portal doesn't accept, or situations where an immediate timestamped record is needed independently of IRS system availability. If you need the appointee to actually represent the client (not just access records), use Form 2848 — Power of Attorney instead. Your fax delivery confirmation is your proof of timely filing. See How to Fax the IRS for the rest of the IRS fax landscape.
Frequently Asked Questions
What is the difference between Form 8821 and Form 2848?
Form 8821 only authorizes someone to view your tax information. Form 2848 (Power of Attorney) authorizes someone to represent you before the IRS and make decisions on your behalf.
How long does the IRS take to process Form 8821?
The IRS typically processes faxed Form 8821 within 8 business days. Processing times may be longer during peak tax season.
Can I fax Form 8821 for free?
Yes. FaxTerra offers 10 free pages per month. Form 8821 is 2 pages, well within the free limit.
What happens if Form 8821 is rejected?
The IRS returns the form with Letter 861C explaining the reason. Common reasons: missing CAF number, form signed before it was dated, incomplete appointee information, or tax types in Line 3 not specified. Correct the issue and resubmit by fax within the timeframe stated in the letter.