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Medical Resident FICA Refund Claims: Not Filing Form 8821 May Delay Claims Processing

Must an institution file Form 8821, Tax Information Authorization, if it has different representatives for different tax periods?

No. A Form 8821 is not required, but delays in processing the institution’s MR claims may occur if it does not file Form 8821.  Therefore, the institution may want to file Form 8821 to consent to the limited disclosure of return and return information to each representative for the periods for which they do not represent the institution.  Specifically, the institution may want to consent to the disclosure of Forms 843, 941, and 941c filed for any of the periods before April 1, 2005 for which an MR claim was filed and any return information related to those returns or refund claims.  Form 8821 and its instructions are included on the CD you received with Letter 4608.

Page Last Reviewed or Updated: 18-Apr-2014