IRS Form 8821 vs. 2848: Which to Choose?

Written by: Thomas Brooks
Published: March 10, 2025

IRS Form 8821 vs. 2848: Which Form is Right for Your Tax Representation

Navigating the complexities of tax representation can be overwhelming, especially when dealing with the IRS. If you need someone to access your tax information or represent you in tax matters, two critical forms come into play: IRS Form 8821 and IRS Form 2848. While both forms grant authority to a third party, they serve different purposes.

What is IRS Form 8821?

IRS Form 8821, also known as the Tax Information Authorization form, allows an individual or entity to receive and review your tax records. This form does not grant the authority to represent you before the IRS or make decisions on your behalf; it is strictly for accessing tax related information.

What are the key features of Form 8821?

• This form authorizes a third party to access and review your tax information.
• With this tax form, you are not allowing the authorized party to represent you or make tax decisions.
• This form can be used to retrieve transcripts, notices, or other tax documents.
• This form is often used by tax professionals, lenders, or financial advisors.
• This form remains valid until it is revoked, expires, or a new authorization replaces it.

When to Use Form 8821 Tax Information Authorization?

• You need a tax professional or financial advisor to access your tax history.
• A lender or mortgage company requires tax documents for verification.
• You want an accountant to monitor your IRS notices but not act on your behalf.

What is IRS Form 2848?

IRS Form 2848, also known as the Power of Attorney and Declaration of Representative, grants an individual the legal authority to represent you before the IRS. This form is required if you need someone to communicate with the IRS, sign documents, or make tax-related decisions on your behalf.

What are the key features of Form 284?

• With this form, you authorize a tax professional to represent you before the IRS.
• You grant the ability to negotiate, sign agreements, and receive confidential information
• This form must be completed by an eligible tax professional
• This form allows representation in audits, appeals, and collections.
• This form expires upon the taxpayer’s revocation, the representative’s resignation, or death

When to Use Form 2848 Power of Attorney?

• When you need an attorney, CPA, or enrolled agent to handle an audit.
• When you require legal representation in an appeal or collection process.
• When you need a tax professional to communicate with the IRS on your behalf.

What are the key differences between IRS Form 8821 and Form 2848?

Feature	Form 8821 (Tax Information Authorization)	Form 2848 (Power of Attorney)
Purpose	Grants access to tax records	Grants authority to represent you
Decision-Making Power	No	Yes
Who can use it?	Anyone you designate (accountant, lender, financial advisor, etc.)	Only eligible tax professionals (CPA, attorney, enrolled agent)
Authorized Actions	Retrieve tax records, receive notices	Negotiate, sign agreements, represent in disputes
IRS Representation	No	Yes
Expires When	Revoked, expired, or replaced	Revoked, expired, or representative withdraws

Who Can Use IRS Form 8821 vs IRS Form 2848?

IRS Form 8821 and IRS Form 2848 serve different purposes, and as such, they are used by different individuals and entities for specific tax-related tasks. Understanding who can use each form will help ensure that the right form is submitted based on your needs.

Who Can Use Form 8821?

• Taxpayers who wish to grant access to their tax information but do not need a third party to act on their behalf.
• Tax preparers or other third parties who need to review tax documents to help with preparation or advice but are not authorized to represent you in dealings with the IRS.
• Financial advisors or lenders who need access to your tax information to evaluate your financial status.

Who Can Use Form 2848?

• Taxpayers who need a tax professional (attorney, CPA, or enrolled agent) to represent them in dealings with the IRS.
• Tax professionals who will be representing their clients before the IRS in cases such as audits, appeals, or collections.
• Legal representatives who are authorized to speak on your behalf in a tax-related dispute with the IRS.

Why Is It Important to Always Use the Right IRS Form?

Using the correct IRS form is crucial to ensuring that your tax matters are handled appropriately. Each form serves a different purpose, and submitting the wrong one could delay processing or result in misunderstandings with the IRS.

• Form 8821 is strictly for authorizing a third party to access your tax information. If you mistakenly use this form when you actually need someone to represent you before the IRS, they will not have the authority to act on your behalf.
• Form 2848 grants a designated representative the authority to make decisions, negotiate, and communicate with the IRS for you. Using this form when you only need information access might be unnecessary and could grant more authority than intended.

Choosing the correct form ensures compliance with IRS regulations and avoids potential issues with tax representation.

What Information Should You Put on IRS Form 8821 vs IRS Form 2848?

While both forms require taxpayer details, they collect different types of information based on their purposes.

IRS Form 8821 – Tax Information Authorization

When completing Form 8821, you will need to provide:

• Your personal information (name, address, and taxpayer identification number).
• The name and address of the authorized third party (the individual or company that will access your tax records).
• The specific tax years and forms for which access is granted.
• A signature and date to validate the authorization.

Since this form does not grant representation rights, no details about professional credentials or the scope of authority are required.

IRS Form 2848 – Power of Attorney and Declaration of Representative

Form 2848 requires more detailed information since it grants legal authority for tax representation:

• Your personal information, including Social Security Number (SSN) or Employer Identification Number (EIN).
• The representative’s information, including their professional credentials (such as CPA, attorney, or enrolled agent).
• The specific tax matters, years, or periods for which the representative has authority.
• A taxpayer signature and date to validate authorization.
• The representative’s declaration and signature, confirming their qualifications and acceptance of the responsibility.

By filling out the correct information, you ensure that your designated individual or entity has the proper access or authority to handle your tax matters.

Which Form Should You Use?

Both IRS Form 8821 and Form 2848 serve important functions in tax representation, but they are not interchangeable.

• If you only need someone to view your tax information, use Form 8821.
• If you need someone to represent you before the IRS, use Form 2848.

Choosing the right form ensures your tax matters are handled appropriately and efficiently. If you’re unsure which form to file, seek professional tax advice to avoid complications.