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Canadian individuals who are not U.S. persons use Form 1040-NR. If they dont have a U.S. Social Security Number (SSN), they need to apply for an IRS Individual Taxpayer Identification Number (ITIN).
The Tax Information Authorization, or 8821, gives the designee access to your tax information and correspondence for the tax periods and types listed. Signing an 8821 with the factoring company as the appointee authorizes the IRS to send copies of their correspondence with you to the factor.
Form 8821 authorizes the IRS to disclose your confidential tax information to the person you appoint. This form is provided for your convenience and its use is voluntary. The information is used by the IRS to determine what confidential tax information your appointee can inspect and/or receive.
The IRS is required by federal law to keep your tax information confidential. If youd like a tax professional, lawyer, or bank loan officer to look at your current or previous returns, you will need Form 8821.
All employees can access their tax slips online if they are registered with Canada Revenue Agency (CRA) or, if applicable, Revenu Qubec online services. Contact the Client Contact Centre if: you are unable to access your tax slips online.
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File Form 8821 to: Authorize any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information verbally or in writing for the type of tax and the years or periods listed on the form.
Local IRS Taxpayer Assistance Center (TAC) The most common tax forms and instructions are available at local TACs in IRS offices throughout the country. To find the nearest IRS TAC, use the TAC Office Locator on IRS.gov.
IRS Form 8821, Tax Information Authorization, allows you certain access to your clients information. In that way, it is similar to a power of attorney but grants less authority. The biggest difference between Form 2848 and Form 8821 is that the latter does not allow you to represent your client to the IRS.

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