Disclosure Authorizations

You can allow the IRS to discuss your tax return information with a third party by completing the Third Party Designee section of your tax return, often referred to as “Check Box” authority. This will allow the IRS to discuss the processing of your current tax return, including the status of tax refunds, with the person you designate. This authorization is limited to matters concerning the processing of the tax return containing the completed Third Party Designee section. For more information regarding Third Party Designee see the Form 1040 InstructionsForm 1040A Instructions or the Form 1040EZ Instructions. This does not replace the Form 2848 (PDF), Power of Attorney and Declaration of Representative, or Form 8821 (PDF), Tax Information Authorization. For more information on Powers of Attorney and Form 2848, refer to Topic 311 and to Publication 947, Practice Before the IRS and Power of Attorney.

Form 8821 can be used to allow discussions with third parties and disclosure of information to third parties on matters other than just the processing of your current tax return. The Form 8821 cannot be used to name an individual to represent you before the IRS. Refer to Topic 311 and Publication 947 for information on how to designate someone to represent you before the IRS.

In certain circumstances, the IRS can also accept oral authorization from taxpayers to discuss their confidential tax return information with a third party. For example, if you bring a third party to an interview with the IRS or involve a third party in a telephone conversation with the IRS, the IRS can disclose your confidential tax return information to that third party after confirming your identity and the identity of the third party, as well as confirming with you the issue or matters to be discussed to enable the third party to assist you and determine what confidential tax return information the IRS needs to disclose.

Source: Internal Revenue Service
Last reviewed: September 21, 2013