Tax Information Authorization: Checking this box allows the department to disclose your confidential 2025

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  1. Click ‘Get Form’ to open it in the editor.
  2. Begin by entering your taxpayer name and identifying number (SSN, BIN, FEIN) in the designated fields.
  3. If applicable, provide your spouse’s or registered domestic partner’s name and their identifying number.
  4. Fill in your address, city, state, and ZIP code accurately.
  5. Check the appropriate box for either 'Tax Information Authorization' or 'Power of Attorney for Representation' based on your needs.
  6. Designate a person as your representative by filling in their name, contact information, and relationship to you.
  7. Sign and date the form at the bottom. Ensure both spouses sign if it is a joint return.

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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. Delete or revoke prior tax information authorizations.
A Tax Information Authorization gives that person the legal right to review some confidential taxpayer information. A TIA relationship does not allow the representative to act on a taxpayers behalf to resolve their tax issues with FTB.
Tax information authorization You can use Form 8821 to allow the IRS to discuss your tax matters with designated third parties and, where necessary, to disclose your confidential tax return information to those designated third parties on matters other than just the processing of your current tax return.
Tax returns and return information are broadly defined Section 6103 includes broad protections preventing disclosure of taxpayer returns or return information. Specifically, it provides a baseline rule that tax returns and return information shall be confidential unless otherwise authorized by the statute.
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.

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Common triggers for audits include docHub discrepancies between reported income and third-party information, large charitable deductions, or unusually high business expenses compared to income. Being aware of these factors can help you maintain accurate records and avoid potential pitfalls.
Power of attorney and other authorizations You can submit Power of Attorney (POA) or Tax Information Authorization (TIA) for a taxpayer with these options: Tax Pro Account. Submit Forms 2848 and 8821 online. Mail or fax Form 2848 (POA) PDF or Form 8821 (TIA) PDF.

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