As CPAs and accounting professionals, we know how critical it is to have the right authorization when dealing with the IRS on behalf of clients. However, choosing between Form 2848 (Power of Attorney) and Form 8821 (Tax Information Authorization) can be confusing, and getting it wrong can lead to delays, rejected filings, or even unauthorized disclosures.
What you’ll learn
What you’ll learn
Updated: July 7, 2025
Key takeaways
- Form 2848 grants representation powers for acting on behalf of clients, negotiating with the IRS, and handling appeals and settlements
- Form 8821 provides information access only, allowing you to view client records and discuss matters with the IRS minus decision-making authority
- Form 2848 includes all Form 8821 capabilities, so you typically don’t need both forms filed simultaneously
In fact, I’ve seen cases where an accountant filed an 8821, thinking it would allow them to negotiate a payment plan, only to find out that they needed a 2848 instead, leading to frustration and wasted time for both the accountant and the client. Understanding Form 2848 and Form 8821 ahead of time — and filing the right one — can make life easier for everyone.
In this article, we’ll break down the key differences, use cases, and filing best practices so you can avoid these pitfalls and handle IRS authorizations with confidence.
Basics to know about Form 2848 vs. 8821
Let’s start by briefly explaining what Form 2848 and Form 8821 are and what they’re used for.
What is Form 2848?
Form 2848 is called a “Power of Attorney” (POA) form, and it allows a designated individual, such as a certified public accountant (CPA), attorney, or enrolled agent (EA), to:
- Represent their client before the IRS.
- Perform legal actions, such as negotiating settlements and appealing audits, on their clients’ behalf.
- Access confidential tax information from the IRS.
Form 2848 is the best option when you need to act on behalf of the client in matters with the IRS.
Who needs Form 2848?
“Generally, Form 2848 is needed by clients facing IRS audits, appeals, or collections. Clients can also designate an accountant as a POA simply to allow them to handle any issues that arise right away. This is not only convenient for the taxpayer, but could also keep taxpayers out of trouble by allowing a professional to correspond with the IRS on their behalf.”
— David Kindness, CPA
What is Form 8821?
Form 8821, aka the “Tax Information Authorization” form, is like a lighter-weight version of Form 2848, granting you with the ability to…
- Access to view and collect your client’s IRS records, such as tax transcripts, account details, and payment history.
- Discuss tax matters with the IRS (but not make decisions on behalf of the client).
In general, Form 8821 is the best option when you only need access to client information, but not representation rights.
How long are 8821 forms good for?
Form 8821 can remain in use indefinitely. Generally, a Form 8821 stops being used either when the taxpayer revokes it (which they can do at any time) or when the IRS closes the case(s) that the 8821 is related to.
Differences and use cases for each form
The key difference between Form 2848 (POA) and Form 8821 (authorization) is that a POA gives you the authority to make decisions on behalf of your client, while an authorization only allows you to access client information. To help break down the differences more, we put the key components to keep in mind in the table below:
| Permission | Form 2848 (POA) | Form 8821 (Authorization) |
| Information access | Yes | Yes |
| Representation | Yes | No |
| Negotiation | Yes | No |
| Who can file? | Only authorized representatives, such as CPAs, EAs, or attorneys. | Any individual designated by the taxpayer. |
Before moving on to how to complete it, let’s review some frequently-asked questions that come up
Do I need both 2848 and 8821?
“In general, no, you do not need both forms. Because Form 2848 gives you all of the powers of Form 8821 plus representation and negotiation, you can use this form for all functions. However, if you do not need representation rights and you only need access to information, then Form 8821 will get the job done while also being less of a commitment for your client.”
— David Kindness, CPA and OnPay contributor
Is Form 8821 a Power of Attorney?
No, Form 8821 is not a Power of Attorney (POA). It doesn’t grant decision-making authority, just access to information. With it, you can access confidential tax information such as tax transcripts, payment history, past correspondence between the client and the IRS, and more. If you need POA powers, however, then it’s important to file Form 2848 instead.
What are the limitations of Form 8821?
Form 8821 does not allow you to represent the client before the IRS, sign documents on behalf of clients, or discuss tax or legal situations relating to the client with the IRS. You can, however, still sign tax returns prepared on behalf of the client without a POA. You will need a CPA or EA certification as well as a PTIN (Preparer Tax Identification Number) to sign returns. If you need more power than Form 8821 allows, then it may be worth considering filing Form 2848.
Form completion considerations
Here are some items to keep in mind when completing each of these forms.
Filling out Form 2848
Form 2848 can be filled out either by the taxpayer themself or by their authorized representative, like a family member, trustee, or attorney. If an authorized designee fills out the form, then it’s important to verify that they were actually authorized by the taxpayer.
As for you (the CPA or EA), there are a few key things to keep in mind. First, you do not need to have a PTIN (Preparer Tax Identification Number) in order to be listed on your client’s Form 2848. However, you do need to be a CPA, EA, attorney, or family member of the client. Essentially, bookkeepers without credentials cannot act as POAs. Additionally, it’s important to note that filing a Form 2848 will not revoke a Form 8821 that is already in effect. The two forms serve different purposes (representation vs information access) and can both exist simultaneously.
- Check out our comprehensive guide on completing Form 8821 next.
Filling Form 8821
Form 8821 can be completed by either the taxpayer or their authorized representative. The process is straightforward but requires specific information from both parties.
As the tax professional, you’ll need to gather your client’s basic details (name, address, taxpayer ID, and phone number) along with your own designee information, including your CAF number and PTIN. The critical step is clearly specifying what tax information you need access to—this includes the type of tax, specific forms, and relevant tax years or periods.
Once completed, your client reviews and signs the form before submission to the IRS. Unlike Form 2848, Form 8821 only grants information access and doesn’t provide representation authority. It’s also worth noting that having an active Form 2848 doesn’t automatically revoke a Form 8821, as they serve different functions and can coexist.
- Check out our comprehensive guide on completing Form 8821 next.
How to File Forms 2848 and 8821
Now that we understand what Form 8821 and Form 2848 are, as well as the key differences between the two, let’s break down how they need to be filed with the IRS.
Where to send 2848 and 8821
You can send Form 2848 or Form 8821 (or both) to the IRS either by mail or through the IRS’s online portal. Submitting your forms online is generally considered to be the quickest and easiest method, transmitting it to the IRS instantly. If you’d like to send your form by mail, the address you’ll use depends on where you live. You can find the correct mailing address for Form 2848 here, and the address for Form 8821 here.
Does Form 2848 need to be notarized?
Form 2848 does not need to be notarized to be accepted by the IRS. However, it does need to be signed by both the taxpayer and the representative (you!) to be considered valid. It’s important to walk your client through the form, answering any questions or concerns they might have, and ensure that they sign it of their own accord.
Does the IRS accept electronic signatures on Form 2848 and 8821?
Yes, the IRS accepts electronic signatures for both forms. That means that your client can sign the form online using a service like DocuSign, Adobe Sign, or others. That saves your client a trip to the office and allows them to sign it anywhere.
Form 2848 and Form 8821 final thoughts
Choosing between Form 2848 and Form 8821 comes down to one key question: act or access? Do you need to act on behalf of the client or just access their information from the IRS? Knowing these differences upfront helps you choose the right form for each situation and keeps your practice running smoothly. As your practice grows, we’re here to help — learn more about OnPay’s Partner program for managing your clients’ payroll needs.
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David Kindness is a CPA, experienced financial writer and editor, and a tax and accounting expert with 7+ years of experience. David lives and works in San Diego, California.