Tax forms
Form 8821, Tax Information Authorization, authorizes the person named on the form to inspect and receive the taxpayer's confidential tax information. It does not authorize the person to represent the taxpayer before the IRS.
A firm needs authorization to pull transcripts or discuss an account. Form 8821 is the narrow authorization for information; Form 2848 is the broader one for representation.
A client signs Form 8821 so the firm can receive the IRS account transcript for a prior year.
Checked November 3, 2026. Public pages and tax rules change; confirm them before relying on them.