Submit Forms 2848 and 8821 online

Submit one form at a time, even for married filing jointly taxpayers. Each form is linked to the taxpayer identification number you enter. If you submit more than one form, the other forms won’t be processed, and we’ll mail a letter to notify you of the rejection.

If you have attachments: save them together with the form in one file.

File formats accepted: PDF, JPG or GIF

File size limit: 15 MG

More than 2 designees on Form 8821

To name more than 2 designees:

• Check the box on line 2 of Form 8821.
• Create an attachment that lists the designees, their addresses and requested numbers.
• Save the attachment and Form 8821 together in one file.
• Submit the single file.

You must authenticate a taxpayer’s identity when both of these apply:

• You don’t have a personal or business relationship with the taxpayer
• The taxpayer electronically signs the form in a remote transaction

Whether the transaction is remote or in person, if you don’t know the taxpayer, you should authenticate their identity as a best practice. For a business entity, you also should confirm the individual signing on behalf of the business entity has this authority.

Individual taxpayer authentication

Be sure to retain records of the documentation used in each step:

1. Inspect a valid government-issued photo identification (ID) of the taxpayer and compare the photo to the taxpayer via a self-taken picture or video conferencing.

   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.
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: If a taxpayer changed their address in 2020, a 2019 tax return can be used to verify their name and SSN or ITIN, and a recent utility statement can be used to verify their new address.

Business or tax-exempt organization authentication

Be sure to retain records of the documentation used in each step:

1. Confirm the individual signing the form has authority to sign on behalf of the entity. To determine who has authority, refer to the form’s signature instructions.
2. Inspect a valid government-issued photo identification (ID) of the individual authorized to sign on behalf of the entity. Compare the photo to that individual via a self-taken picture or video conferencing.

   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.

3. Record the name, employer identification number (EIN), and address of the entity.
4. Verify the entity name, EIN, and address through secondary documentation, such as an information return (e.g., W-2, 1099, etc.), IRS notice or letter, or utility statement.

BBA partnership representative authentication

Confirm the individual is listed on the partnership return for the taxable year as the designated partnership representative (PR) or the designated individual of an entity PR.

An electronic signature is a way to approve an electronic document.

For forms submitted online, we accept these types of electronic signature:

• Typed name that is typed on a signature block
• Scanned or digitized image of a handwritten signature that is attached to an electronic record
• Handwritten signature input onto an electronic signature pad
• Handwritten signature, mark or command input on a display screen with a stylus device
• Signature created by a third-party software

We don’t accept electronically signature for forms by fax or mail. For security reasons, all forms mailed or faxed to the IRS must have a “wet” ink signature.

You’ll get an email when the form is successfully submitted.

We don’t notify you when the form is processed. For an estimated processing time, check Form 2848 and 8821 processing status.

We process forms in the order we receive them, whether submitted online, by fax or mail.

View all your active authorizations in Tax Pro Account.

If you need to immediately discuss the taxpayer’s case with the IRS, either:

• Fax the form with a “wet” ink signature to the IRS employee handling the taxpayer’s matter
• Contact the Practitioner Priority Service

You can submit forms to revoke or withdraw an authorization.

• To revoke an authorization: The taxpayer must write “REVOKE” across the top of the form and sign and date following instructions for Form 2848 or Form 8821.
• 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.

Withdraw without forms and view all your active authorizations in Tax Pro Account.

For details on revocation and withdrawal procedures: Practice Before the IRS and Power of Attorney, Publication 947.