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

Form 8821 (Rev. 10-2011)

Page

In column (d), enter any specific information you want the

Estate. If there is more than one executor, only one

IRS to provide. Examples of column (d) information are: lien

co-executor having the authority to bind the estate is

information, a balance due amount, a specific tax schedule,

required to sign. See Regulations section 601.503(d).

or a tax liability.

All others. See section 6103(e) if the taxpayer has died, is

For requests regarding Form 8802, Application for United

insolvent, is a dissolved corporation, or if a trustee, guardian,

States Residency Certification, enter “Form 8802” in column

executor, receiver, or administrator is acting for the taxpayer.

(d) and check the specific use box on line 4. Also, enter the

appointee’s information as instructed on Form 8802.

Privacy Act and Paperwork Reduction Act

Note. If the taxpayer is subject to penalties related to an

Notice

individual retirement account (IRA) (for example, a penalty

for excess contributions) enter, “IRA civil penalty” on line 3,

We ask for the information on this form to carry out the

column a.

Internal Revenue laws of the United States. Form 8821

authorizes the IRS to disclose your confidential tax

Line 4. Specific Use Not Recorded on CAF

information to the person you appoint. This form is provided

Generally, the IRS records all tax information authorizations

for your convenience and its use is voluntary. The

on the CAF system. However, authorizations relating to a

information is used by the IRS to determine what confidential

specific issue are not recorded.

tax information your appointee can inspect and/or receive.

Section 6103(c) and its regulations require you to provide

Check the box on line 4 if Form 8821 is filed for any of the

this information if you want to designate an appointee to

following reasons: (a) requests to disclose information to

inspect and/or receive your confidential tax information.

loan companies or educational institutions, (b) requests to

Under section 6109, you must disclose your identification

disclose information to federal or state agency investigators

number. If you do not provide all the information requested

for background checks, (c) application for EIN, or (d) claims

on this form, we may not be able to honor the authorization.

filed on Form 843, Claim for Refund and Request for

Providing false or fraudulent information may subject you to

Abatement. If you check the box on line 4, your appointee

penalties.

should mail or fax Form 8821 to the IRS office handling the

matter. Otherwise, your appointee should bring a copy of

We may disclose this information to the Department of

Form 8821 to each appointment to inspect or receive

Justice for civil or criminal litigation, and to cities, states, the

information. A specific-use tax information authorization will

District of Columbia, and U.S. commonwealths and

not revoke any prior tax information authorizations.

possessions for use in administering their tax laws. We may

also disclose this information to other countries under a tax

Line 6. Retention/Revocation of Tax

treaty, to federal and state agencies to enforce federal

Information Authorizations

nontax criminal laws, or to federal law enforcement and

intelligence agencies to combat terrorism.

Check the box on this line and attach a copy of the tax

You are not required to provide the information requested

information authorization you do not want to revoke. The

on a form that is subject to the Paperwork Reduction Act

filing of Form 8821 will not revoke any Form 2848 that is in

unless the form displays a valid OMB control number. Books

effect.

or records relating to a form or its instructions must be

Line 7. Signature of Taxpayer(s)

retained as long as their contents may become material in

the administration of any Internal Revenue law.

Individuals. You must sign and date the authorization. If a

joint return has been filed, your spouse must execute his or

The time needed to complete and file this form will vary

her own authorization on a separate Form 8821 to designate

depending on individual circumstances. The estimated

an appointee.

average time is: Recordkeeping, 6 min.; Learning about

the law or the form, 12 min.; Preparing the form, 24 min.;

Corporations. Generally, Form 8821 can be signed by: (a)

Copying and sending the form to the IRS, 20 min.

an officer having legal authority to bind the corporation, (b)

any person designated by the board of directors or other

If you have comments concerning the accuracy of these

governing body, (c) any officer or employee on written

time estimates or suggestions for making Form 8821

request by any principal officer and attested to by the

simpler, we would be happy to hear from you. You can write

secretary or other officer, and (d) any other person

to Internal Revenue Service, Tax Products Coordinating

authorized to access information under section 6103(e).

Committee, SE:W:CAR:MP:T:M:S, 1111 Constitution Ave.

NW, IR-6526, Washington, DC 20224. Do not send Form

Partnerships. Generally, Form 8821 can be signed by any

8821 to this address. Instead, see the Where To File Chart,

person who was a member of the partnership during any

earlier.

part of the tax period covered by Form 8821. See

Partnership Items, above.

Employee Plan. If the plan is listed as the taxpayer on

Line 1, a duly authorized individual having authority to bind

the taxpayer must sign and that individual's exact title must

be entered.

If the trust is the taxpayer, listed on Line 1, a trustee

having the authority to bind the trust must sign with the title

of trustee entered. A Form 56 (Notice Concerning Fiduciary

Relationship) must also be completed to identify the current

trustee.

Form 8821 - South Dakota Housing Development Authority Page 4

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