Submit Forms 2848 and 8821 Online

 

You can safely upload and submit your client’s third-party authorization forms:

 

Log In to Submit

Before You Get Started

  • Ensure you have authenticated the identity of your client.
  • Make sure the form is signed by all parties either electronically or with an ink signature. Refer to the Frequently Asked Questions below for more information on electronic signatures.
  • Have your Secure Access credential ready, along with the device used to receive the security code

Note: You must use the two-factor authentication process called Secure Access to submit your form. If you are already registered, use your Secure Access username and password to continue. If you don’t have an account, you can sign up from the same page.

Submit Your Form

From any web browser:

  1. Log in with your Secure Access unique username, password, and security code.
  2. Answer a few questions about the form that will be submitted. You can only submit one form at a time.
  3. Upload a completed version of a signed Form 8821 or Form 2848. Do not submit a form online if you've already submitted it by fax or mail.
  4. To submit multiple forms, select “submit another form" and answer the questions about the authorization.

If you are unable to establish a Secure Access account or submit the forms online, you can submit forms by fax or mail.

After You Submit

  • You will receive a confirmation email after you submit a form.
  • Forms received online will be processed by the Centralized Authorization File (CAF) Unit on a first-in, first-out priority.
  • Don’t send a duplicate submission by eFax or mail.

Submit Forms via Fax or Mail

If you can’t submit your forms online, you can fax or mail your forms directly to the IRS. For information, see Instructions for Form 2848 or Instructions Form 8821.
 

Related Topics

Frequently Asked Questions

Electronic Signature Overview

An electronic signature is a way to get approval on electronic documents. It can be in many forms and created by many technologies. You do not need specific technology to create electronic signatures. Electronic signatures can be:

  1. A typed name that is typed on a signature block
  2. A scanned or digitized image of a handwritten signature that is attached to an electronic record
  3. A handwritten signature input onto an electronic signature pad
  4. A handwritten signature, mark, or command input on a display screen with a stylus device
  5. A signature from third-party software 

No. An electronic signature is an electronic symbol attached to an electronic record that a person will sign. A digital signature is a type of electronic signature. 

As long as you can create a Secure Access account, you may submit an electronic signature. 

No. For security reasons, all forms mailed or faxed to the IRS must have a “wet” ink signature. 

Authentication

You must authenticate a taxpayer’s identity when they electronically sign the form in a remote transaction (e.g., not in person) and you do not have a personal or business relationship with them.

If you do not have personal knowledge of the taxpayer’s identity, you must authenticate their identity if they’re signing the authorization form in a remote transaction. 

To authenticate the taxpayer’s identity for remote transactions, take these steps:

  1. Inspect a valid government-issued photo identification (ID) of the taxpayer and compare the photo to the taxpayer via a self-taken picture of the taxpayer or video conferencing to compare. Examples of government-issued photo ID include a driver’s license, employer ID, school ID, state ID, military ID, national ID, voter ID, visa or passport;
  2. Record the name, Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), address, and date of birth of the taxpayer; and
  3. Verify the taxpayer’s name, address and SSN or ITIN through secondary documentation, such as a federal or state tax return, IRS notice or letter, Social Security card or credit card or utility statement. For example, suppose a taxpayer changed their address in 2020. In that case, a 2019 tax return can be used to verify the taxpayer’s name and SSN or ITIN, and a recent utility statement can be used to verify the taxpayer’s new address. 

To authenticate a business entity taxpayer’s identity for remote transactions, take these steps: 

1.    Confirm the individual has an authorized covered relationship with the business entity. 

  • Corporation:
    • An officer having authority under applicable state law to bind the corporation,
    • Any person designated by the board of directors or other governing body,
    • Any officer or employee on a written request signed by any principal officer and attested to by the secretary or other officer,
    • Any bona fide shareholder of record owning 1% or more of the outstanding stock of the corporation.
  • S Corporation:
    • Any person who was a shareholder during any part of the period covered by the return during which an election under section 1362(a) was in effect;
    • Any person authorized by applicable state law to act for a dissolved corporation; or 
    • Any person who has a material interest that will be affected by information contained therein.
  • Partnership:
    • Any person who was a member of the partnership during any part of the period covered by the return.  

2.   Inspect a valid government-issued photo identification (ID) of the individual authorized to represent the business entity taxpayer and compare it to a self-taken picture or video conferencing image of the authorized individual. Examples of government-issued photo ID include a driver’s license, employer ID, school ID, state ID, military ID, national ID, voter ID, visa or passport;

3.    Record the name, Employer Identification Number (EIN), and address of the business entity taxpayer; and

4.    Verify the business entity taxpayer’s name, EIN, and address through secondary documentation, such as a tax information reporting form (e.g., W-2, 1099, etc.), IRS notice or letter, or utility statement. 

Please follow the steps outlined above for business entities.

Verify via documentation that the individual has an authorized covered relationship with the business. 

For BBA partnerships with an individual partnership representative, the following person would have an authorized covered relationship:

  1. Any person who was a member of the partnership during any part of the period covered by the return and,
  2. Any person who is the PR of the partnership for the period covered by the return.

For BBA partnerships with an entity partnership representative, the following person would have an authorized covered relationship:

  1. Any person who was a member of such partnership during any part of the period covered by the return and,
  2. Any person who is the designated individual (DI) of an entity that was the PR for the partnership for the period covered by the return and,
  3. Any person under applicable state law with the current authority to bind the entity partnership representative. 

Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law.

Secure Access

Yes. If you already registered for a Secure Access account for IRS online services such as e-Services, Get Transcript or Get an Identity Protection Personal Identification Number (IP PIN), you may use the same account to log in to Submit Forms 2848 and 8821 Online. Secure Access accounts are limited to one user and cannot be shared for access to others. 

All e-Services users must validate their identities using Secure Access. If you already have registered and validated your account through Secure Access, you do not need to take further action.  

If you don’t have an account, register now for Secure Access if you want to use the Submit Forms 2848 and 8821 Online option. 

Individuals who can verify their identity with a U.S.-based mobile phone can complete the process in a single session, which takes about 15 minutes to complete. 

Individuals who do not have an U.S.-based mobile phone or opt to receive the one-time activation code via mail will receive the code via mail. Receipt of the one-time activation code via mail can take up to 10 business days. 

Use of the Submit Forms 2848 and 8821 Online option requires a Secure Access account. Please refer to IRS.gov/SecureAccess for guidance on how to register for Secure Access. 

Form Submission

Follow this guidance when you upload Forms 2848 or 8821:

  • Save the forms following:
    • 15MB file size limit 
    • .pdf, .jpeg, .jpg, .gif file formats
  • You may only submit one form at a time.
  • If you have multiple pages or attachments to the authorization form, you must consolidate this material into one file.

We don’t offer telephone support for the Submit Forms 2848 and 8821 Online option.  If you have issues submitting a form online, obtain an ink signature from the taxpayer and mail or fax the form to the IRS per the form instructions.

Yes. The IRS will send you a confirmation to the email associated with your Secure Access account when the form is successfully submitted online

No. You will not be notified when the form is processed by the CAF Unit. However, the IRS will send you and the taxpayer a letter via the U.S. Postal Service if the form is rejected. 

We process forms in the order we receive them, no matter how they are submitted (mail, fax, online). Forms submitted online are reviewed and processed by IRS employees in the same way as those submitted by fax or mail.

Yes, if the form has been processed and after the IRS employee performs the standard telephone authentication. 

If the form has not yet been processed and you need to immediately discuss your client’s case with the IRS, for security reasons, you must fax a copy of the form with a “wet” ink signature to the Practitioner Priority Service (PPS) or the IRS employee handling your client’s matter in order to speak with a representative immediately.

No; due to the way we process forms, you can only upload one at a time. You may upload more forms at the end of each session. Even if you are representing Married Filing Joint (MFJ) taxpayers, submit the forms separately.

If you want to name more than two designees, check the box on line 2 and attach a list of designees to the Form 8821. Provide the address and requested numbers for each designee named. Attach the list of designees to the Form 8821. Upload the Form 8821 (with the list of designees) once finished.

Yes. See the revocation or withdrawal procedures in the form instructions or in Publication 947, Practice Before the IRS and Power of Attorney.

To revoke an authorization, the taxpayer must write the word “REVOKE” across the top of the Form 2848 or 8821 and sign and date below this annotation. 

To withdraw as a representative on a Form 2848, write the word “WITHDRAW” across the top of the first page of the Form 2848 and sign and write the date below this annotation.  

After accessing Submit Forms 2848 and 8821 Online through Secure Access, choose “Revocation/withdrawal of an existing authorization” and follow the instructions provided. 

Miscellaneous

The Tax Pro Account will be an all-digital option. Tax professionals can initiate a request for authorization from their account and it will send to the client’s online account for an electronic signature. The client will access their account, electronically sign the authorization, and the system will send it to the CAF database.