Appendix Twenty-Four

• Author: Brian C. Vertz and Mitchell E. Benson
• Pages: 568-570

Appendix Twenty-Four Divorce Taxation A-158

APPENDIX TWENTY-FOUR

ΙΡΣ Φορµ 8821, Ταξ Ινφορµατιον Αυτηοριζατιον

Instructions for Form 8821

(Rev. February 2020)

Tax Information Authorization

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code

unless otherwise noted.

General Instructions

Future Developments

For the latest information about developments related to

Form 8821 and its instructions, such as legislation

enacted after they were published, go to IRS.gov/

Form8821.

Reminder

Authentication Alert. When your appointee calls the

IRS, they must pass authentication procedures prior to the

IRS speaking to them about your tax information.

Purpose of Form

Form 8821 authorizes 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 you list

on Form 8821. Form 8821 is also used to delete or revoke

prior tax information authorizations. See the instructions

for line 6, later.

You may file your own tax information authorization

without using Form 8821, but it must include all the

information that is requested on Form 8821.

Form 8821 doesn’t authorize your appointee to speak

on your behalf; to execute a request to allow disclosure of

return or return information to another third party; to

advocate your position with respect to federal tax laws; to

execute waivers, consents, closing agreements; or

represent you in any other manner before the IRS. Use

Form 2848, Power of Attorney and Declaration of

Representative, to authorize an individual to represent

you before the IRS. The appointee may not substitute

another party as your authorized designee.

Authorizations listed on prior Forms 8821 are

automatically revoked unless you attach copies of your

prior Forms 8821 to your new submissions.

Your appointee is never allowed to endorse or

negotiate a taxpayer's refund check or receive a

taxpayer's refund via direct deposit.

Need a copy of tax return information? Go to IRS.gov/

Transcripts and click on either “Get Transcript Online” or

“Get Transcript by Mail” to order a copy of your transcript.

IRS transcripts of your tax return are often used instead of

a copy of the actual tax return to validate income and tax

filing status for mortgage applications, student and small

business loan applications, and during tax preparation.

You may also request transcript information by mail by

completing Form 4506-T, Request for Transcript of Tax

Return, or Form 4506T-EZ, Short Form Request for

Individual Tax Return Transcript. Alternatively, you may

call 800-908-9946 to order a transcript over the phone.

If you want a photocopy of an original tax return, use

Form 4506, Request for Copy of Tax Return. There is a

fee for each return ordered, which must be paid with your

request.

CAUTION

!

Where To File Chart

IF you live in... THEN use this address... Fax number*

Alabama, Arkansas, Connecticut, Delaware, District of

Columbia, Florida, Georgia, Illinois, Indiana, Kentucky,

Louisiana, Maine, Maryland, Massachusetts, Michigan,

Mississippi, New Hampshire, New Jersey, New York,

North Carolina, Ohio, Pennsylvania, Rhode Island, South

Carolina, Tennessee, Vermont, Virginia, or West Virginia

Internal Revenue Service

5333 Getwell Road, Stop 8423

Memphis, TN 38118

855-214-7519

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa,

Kansas, Minnesota, Missouri, Montana, Nebraska,

Nevada, New Mexico, North Dakota, Oklahoma, Oregon,

South Dakota, Texas, Utah, Washington, Wisconsin, or

Wyoming

Internal Revenue Service

1973 Rulon White Blvd., MS 6737

Ogden, UT 84201

855-214-7522

All APO and FPO addresses, American Samoa,

nonpermanent residents of Guam or the U.S. Virgin

Islands**, Puerto Rico (or if excluding income under

Internal Revenue Code section 933), a foreign country:

U.S. citizens and those filing Form 2555 or 4563.

Internal Revenue Service

International CAF Team

2970 Market Street

MS 4-H14.123

Philadelphia, PA 19104

855-772-3156

304-707-9785

(Outside the United

States)

* These numbers may change without notice. For updates, go to IRS.gov/Form8821 and search under “Recent Developments.”

** Permanent residents of Guam should use Guam Department of Revenue and Taxation, P.O. Box 23607, GMF, GU 96921; permanent residents of the

U.S. Virgin Islands should use V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802.

Jan 29, 2020 Cat. No. 66794Z

APPENDIX TWENTY-FOUR