Fillable Form 8821 - South Dakota Housing Development Authority (Page 2 of 4) in pdf

Form 8821 (Rev. 10-2011)

Page

General Instructions

Form 8821 does not authorize your appointee to

advocate your position with respect to the federal tax laws;

Section references are to the Internal Revenue Code unless

to execute waivers, consents, or closing agreements; or to

otherwise noted.

otherwise represent you before the IRS. If you want to

authorize an individual to represent you, use Form 2848,

What's New

Power of Attorney and Declaration of Representative.

• Each individual and/or entity must now file and sign a

Use Form 4506, Request for Copy of Tax Return, to get a

separate Form 8821.

copy of your tax return.

• Appointees will no longer receive inserts, such as forms,

Use Form 4506-T, Request for Transcript of Tax Return,

publications, and other related materials, with notices.

to order: (a) transcript of tax account information and (b)

Form W-2 and Form 1099 series information.

• The IRS has created a page on IRS.gov for information

about Form 8821 and its instructions at

Use Form 56, Notice Concerning Fiduciary Relationship,

form8821. Information about any future developments

to notify the IRS of the existence of a fiduciary relationship.

affecting Form 8821 (such as legislation enacted after we

A fiduciary (trustee, executor, administrator, receiver, or

release it) will be posted on this page.

guardian) stands in the position of a taxpayer and acts as

the taxpayer. Therefore, a fiduciary does not act as an

Purpose of Form

appointee and should not file Form 8821. If a fiduciary

Form 8821 authorizes any individual, corporation, firm,

wishes to authorize an appointee to inspect and/or receive

organization, or partnership you designate to inspect and/or

confidential tax information on behalf of the fiduciary, Form

receive your confidential information in any office of the IRS

8821 must be filed and signed by the fiduciary acting in the

for the type of tax and the years or periods you list on Form

position of the taxpayer.

8821. You may file your own tax information authorization

When To File

without using Form 8821, but it must include all the

information that is requested on Form 8821.

Form 8821 must be received by the IRS within 120 days of

the date it was signed and dated by the taxpayer.

Where To File Chart

IF you live in . . .

THEN use this address . . .

Fax Number*

Alabama, Arkansas, Connecticut, Delaware, District

Internal Revenue Service

901-546-4115

of Columbia, Florida, Georgia, Illinois, Indiana,

Memphis Accounts Management Center

Kentucky, Louisiana, Maine, Maryland,

PO Box 268, Stop 8423

Massachusetts, Michigan, Mississippi, New

Memphis, TN 38101-0268

Hampshire, New Jersey, New York, North Carolina,

Ohio, Pennsylvania, Rhode Island, South Carolina,

Tennessee, Vermont, Virginia, or West Virginia

Alaska, Arizona, California, Colorado, Hawaii, Idaho,

Internal Revenue Service

801-620-4249

Iowa, Kansas, Minnesota, Missouri, Montana,

1973 N. Rulon White Blvd. MS 6737

Nebraska, Nevada, New Mexico, North Dakota,

Ogden, UT 84404

Oklahoma, Oregon, South Dakota, Texas, Utah,

Washington, Wisconsin, or Wyoming

All APO and FPO addresses, American Samoa,

Internal Revenue Service

267-941-1017

nonpermanent residents of Guam or the Virgin

International CAF

Islands**, Puerto Rico (or if excluding income under

2970 Market St. MS 3-E08.123

section 933), a foreign country, U.S. citizens and

Philadelphia, PA 19104

those filing Form 2555, 2555-EZ, or 4563.

*These numbers may change without notice.

**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607, GMF, GU

96921; permanent residents of the Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas

Charlotte Amalie, St. Thomas, V.I. 00802.

Form 8821 - South Dakota Housing Development Authority Page 2

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