Submit Forms 2848 and 8821 online

If you are unable to establish a Secure Access account or submit the forms online, you can submit forms by fax or mail.

After you submit

• You will receive a confirmation email after you submit a form.
• Forms received online will be processed by the Centralized Authorization File (CAF) Unit on a first-in, first-out priority.
• Don’t send a duplicate submission by eFax or mail.

Submit forms via fax or mail

If you can’t submit your forms online, you can fax or mail your forms directly to the IRS. For information, see Instructions for Form 2848 or Instructions Form 8821.

Related

Frequently asked questions

Electronic signature overview

What is an electronic signature?

An electronic signature is a way to get approval on electronic documents. It can be in many forms and created by many technologies. Acceptable electronic signature methods include:

1. A typed name that is typed on a signature block
2. A scanned or digitized image of a handwritten signature that is attached to an electronic record
3. A handwritten signature input onto an electronic signature pad
4. A handwritten signature, mark, or command input on a display screen with a stylus device
5. A signature created by a third-party software

Is an electronic signature the same as a digital signature?

No. An electronic signature is an electronic symbol attached to an electronic record that a person will sign. A digital signature is a type of electronic signature.

I live overseas, will the electronic signature on the form be accepted?

As long as you can create a Secure Access account and follow authentication procedures, you may submit a Form 2848 or 8821 with an image of an electronic signature.

Can I fax an electronically-signed authorization form to the IRS?

No. For security reasons, all forms mailed or faxed to the IRS must have a “wet” ink signature.

Authentication

Who needs to be authenticated?

You must authenticate a taxpayer’s identity when they electronically sign the form in a remote transaction (meaning not in person) and you do not have a personal or business relationship with them. This means that you must ensure a person is who they say they are.

Whether the taxpayer signs in a remote transaction or in an in-person transaction, you should routinely authenticate the taxpayer’s identity as a best practice. For business entity taxpayers, you also should confirm that the individual signing the form on behalf of the business entity taxpayer has this authority.

How do I authenticate an individual taxpayer’s identity?

If you do not have personal knowledge of the taxpayer’s identity, you must authenticate their identity if they’re signing the authorization form in a remote transaction.

To authenticate the taxpayer’s identity for remote transactions, take these steps:

1. Inspect a valid government-issued photo identification (ID) of the taxpayer and compare the photo to the taxpayer via a self-taken picture of the taxpayer or video conferencing to compare. Examples of government-issued photo ID include a driver’s license, employer ID, school ID, state ID, military ID, national ID, voter ID, visa or passport;
   
2. Record the name, Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), address, and date of birth of the taxpayer; and
   
3. Verify the taxpayer’s name, address and SSN or ITIN through secondary documentation, such as a federal or state tax return, IRS notice or letter, Social Security card or credit card or utility statement. For example, suppose a taxpayer changed their address in 2020. In that case, a 2019 tax return can be used to verify the taxpayer’s name and SSN or ITIN, and a recent utility statement can be used to verify the taxpayer’s new address.

How do I authenticate a business entity taxpayer’s identity?

To authenticate a business entity taxpayer’s identity for remote transactions, take these steps:

1. Confirm the individual who is signing the form has authority to sign on behalf of the business entity taxpayer. To determine who has this authority, refer to the signature instructions for the form you are using;
   
2. Inspect a valid government-issued photo identification (ID) of the individual authorized to sign on behalf of the business entity taxpayer and compare the photo to that individual via a self-taken picture of the individual or video conferencing. See above for examples of appropriate government-issued IDs;
   
3. Record the name, Employer Identification Number (EIN), and address of the business entity taxpayer; and
   
4. Verify the business entity taxpayer’s name, EIN, and address through secondary documentation, such as a tax information reporting form (e.g., W-2, 1099, etc.), IRS notice or letter, or utility statement.

How do I authenticate a tax-exempt organization?

Please follow the steps outlined above for business entities.

I am authenticating a BBA partnership that is under exam and has a partnership representative (PR) executing the Form 2848. How do I confirm that the PR is authorized to sign the form?

Verify through documentation that the PR who is signing has the authority to sign the form.

For BBA partnerships with an individual PR, the individual PR for the taxable year needs to sign the form.

For BBA partnerships with an entity PR, the person who is the designated individual (DI) of the entity PR for the taxable year needs to sign the form.

Should I keep proof that I authenticated the taxpayer’s identity?

Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Form submission

Why must I enter the taxpayer’s tax identification number (TIN) before I can upload the authorization form?

We use the taxpayer’s TIN to track the authorization form.

What do I need to know to upload the forms?

Follow this guidance when you upload Forms 2848 or 8821:

• Save the forms following:
  • 15MB file size limit
  • .pdf, .jpeg, .jpg, .gif file formats

  I can't attach my forms within Submit Forms 2848 and 8821 online. Who do I call?

  We don’t offer telephone support for the Submit Forms 2848 and 8821 Online option. If you have issues submitting a form online, obtain an ink signature from the taxpayer and mail or fax the form to the IRS per the form instructions.

  Will I receive confirmation when my online submitted authorization form is received by the IRS?

  Yes. The IRS will send you a confirmation to the email associated with your Secure Access account when the form is successfully submitted online

  Will I receive notification when my form is processed?

  No. You will not be notified when the form is processed by the CAF Unit. However, the IRS will send you and the taxpayer a letter via the U.S. Postal Service if the form is rejected.

  Will my forms get processed faster using the Submit Forms 2848 and 8821 online option?

  We process forms in the order we receive them, no matter how they are submitted (mail, fax, online). Forms submitted online are reviewed and processed by IRS employees in the same way as those submitted by fax or mail.

  After I submitted my electronically-signed third-party authorization form on Submit Forms 2848 and 8821 Online, can I call IRS to discuss my client’s case?

  Yes, if the form has been processed and after the IRS employee performs the standard telephone authentication.

  If the form has not yet been processed and you need to immediately discuss your client’s case with the IRS, for security reasons, you must fax a copy of the form with a “wet” ink signature to the Practitioner Priority Service (PPS) or the IRS employee handling your client’s matter in order to speak with a representative immediately.

  Can I combine multiple Forms 2848/8821 into one file and submit them during a single session?

  No; due to the way we process forms, you can only upload one at a time. You may upload more forms, one at a time, in subsequent sessions. Even if you are representing Married Filing Jointly (MFJ) taxpayers, you must submit each form separately.

  Please Note: If you combine forms for different taxpayers in one upload, only the form linked to the Tax Identification Number (TIN) entered during the session will be processed. The other form(s) will not be processed, and you will receive a letter via regular mail notifying you of the rejection(s).

  I am submitting a Form 8821 with more than two designees. What do I do?

  If you want to name more than two designees, check the box on line 2 and attach a list of designees to the Form 8821. Provide the address and requested numbers for each designee named. Attach the list of designees to the Form 8821. Upload the Form 8821 (with the list of designees) once finished.

  Can the Submit Forms 2848 and 8821 online option be used to revoke or withdraw an authorization form?

  Yes. See the revocation or withdrawal procedures in the form instructions or in Publication 947, Practice Before the IRS and Power of Attorney.

  To revoke an authorization, the taxpayer must write “REVOKE” across the top of the Form 2848 or 8821 and sign and date according to the form’s instructions.

  To withdraw as a representative on a Form 2848, write “WITHDRAW” across the top of the first page of the form and sign and write the date below this annotation.

  After accessing Submit Forms 2848 and 8821 Online through Secure Access, choose “Revocation/withdrawal of an existing authorization” and follow the instructions provided.