Fillable Form 8821 - South Dakota Housing Development Authority (Page 3 of 4) in pdf

Form 8821 (Rev. 10-2011)

Page

Where To File

appointee’s address or post office box. If a return is a joint

return, the appointee(s) identified will only be authorized for

Generally, mail or fax Form 8821 directly to the IRS. See the

you. Your spouse or former spouse must submit a separate

Where To File Chart, above. Exceptions are listed below.

Form 8821 to designate an appointee.

If Form 8821 is for a specific tax matter, mail or fax it to

Corporations, partnerships, or associations. Enter the

the office handling that matter. For more information, see the

name, EIN, and business address.

instructions for line 4.

Employee plan or exempt organization. Enter the name,

Your appointee may be able to file Form 8821

address, and EIN or SSN of the plan sponsor or exempt

electronically with the IRS from the IRS website. For more

organization, and the plan name and three-digit plan

information, go to Under the Tax Professionals

number. If the plan's trust is under examination then see the

tab, click on e-services–Online Tools for Tax Professionals. If

instructions relating to trust.

you complete Form 8821 for electronic signature

Trust. Enter the name, title, and address of the trustee,

authorization, do not file a Form 8821 with the IRS. Instead,

and the name and EIN of the trust.

give it to your appointee, who will retain the document.

Estate. Enter the name and address of the estate. If the

Revocation of an Existing Tax Information

estate does not have an identification number, enter the

Authorization

decedent’s SSN or ITIN.

If you want to revoke an existing tax information

Line 2. Appointee

authorization and do not want to name a new appointee,

Enter your appointee’s full name. Use the identical full name

send a copy of the previously executed tax information

on all submissions and correspondence. Enter the nine-digit

authorization to the IRS, using the Where To File Chart,

CAF number for each appointee. If an appointee has a CAF

above. The copy of the tax information authorization must

number for any previously filed Form 8821 or power of

have a current signature and date of the taxpayer under the

attorney (Form 2848), use that number. If a CAF number has

original signature on line 7. Write “REVOKE” across the top

not been assigned, enter “NONE,” and the IRS will issue one

of Form 8821.

directly to your appointee. The IRS does not assign CAF

If you do not have a copy of the tax information

numbers to requests for employee plans and exempt

authorization you want to revoke, send a statement to the

organizations.

IRS. In the statement, indicate that the authority of the

If you want to name more than one appointee, indicate so

appointee is revoked, list the name and address of each

on this line and attach a list of appointees to Form 8821. If

recognized appointee whose authority is revoked, list the

more than one appointee is listed, notices and

tax matters and periods, and sign and date the statement. If

correspondence will only be sent to the first two appointees.

you are completely revoking the authority of the appointee,

state “remove all years/periods” instead of listing the

Check the appropriate box to indicate if either the

specific tax matters, years, or periods on the form.

address, telephone number, or fax number is new since a

CAF number was assigned.

To revoke a specific use tax information authorization,

send the tax information authorization or statement of

Line 3. Matters

revocation to the IRS office handling your case, using the

Enter the type of tax, the tax form number, the years or

above instructions.

periods, and the specific matter. Enter “Not applicable,” in

Taxpayer Identification Numbers (TINs)

any of the columns that do not apply.

For example, you may list “Income, 1040” for calendar

TINs are used to identify taxpayer information with

corresponding tax returns. It is important that you furnish

year “2006” and “Excise, 720” for “2006” (this covers all

quarters in 2006). For multiple years or a series of inclusive

correct names, social security numbers (SSNs), individual

periods, including quarterly periods, you may list 2004

taxpayer identification numbers (ITINs), or employer

identification numbers (EINs) so that the IRS can respond to

through (thru or a hyphen) 2006. For example, “2004 thru

2006” or “2nd 2005-3rd 2006.” For fiscal years, enter the

your request.

ending year and month, using the YYYYMM format. Do not

Partnership Items

use a general reference such as “All years,” “All periods,” or

“All taxes.” Any tax information authorization with a general

Sections 6221-6234 authorize a Tax Matters Partner to

reference will be returned.

perform certain acts on behalf of an affected partnership.

Rules governing the use of Form 8821 do not replace any

You may list the current year or period and any tax years

provisions of these sections.

or periods that have already ended as of the date you sign

the tax information authorization. However, you may include

Appointee Address Change

on a tax information authorization only future tax periods that

end no later than 3 years after the date the tax information

If the appointee's address has changed, a new Form 8821

authorization is received by the IRS. The 3 future periods are

is not required. The appointee can send a written

determined starting after December 31 of the year the tax

notification that includes the new information and their

information authorization is received by the IRS. You must

signature to the location where the Form 8821 was filed.

enter the type of tax, the tax form number, and the future

Specific Instructions

year(s) or period(s). Only tax forms directly related to the

taxpayer may be listed on Line 3. If the matter relates to

Line 1. Taxpayer Information

estate tax, enter the date of the decedent’s death instead of

the year or period.

Individuals. Enter your name, TIN, and your street

address in the space provided. Do not enter your

Form 8821 - South Dakota Housing Development Authority Page 3

Related Articles

Related forms

Related Categories