What is the form used to authorize tax information?

What is the form used to authorize tax information?

• A. Certificate of Eligibility (COE)
• B. 8821
• C. W-2
• D. W-9

Answer: (B)

The form used to authorize the release of tax information is designed to let the IRS disclose your tax data to someone you designate. It specifies who can receive the information and which tax years or types of data can be shared. It’s about permitting disclosure, not about representing you before the IRS. If you needed someone to actually represent you, you’d use a different form for authorization of representation. W-9 is the form you use to provide your taxpayer identification number to another party; it’s about collecting information, not sharing authorizations. W-2 is a wage and tax statement that your employer issues, not a tool to authorize disclosures. Certificate of Eligibility is used for other purposes (like immigration or specific programs) and isn’t about tax information disclosure. So, Form 8821 is the one that authorizes disclosure of tax information to a designated recipient.

The form used to authorize the release of tax information is designed to let the IRS disclose your tax data to someone you designate. It specifies who can receive the information and which tax years or types of data can be shared. It’s about permitting disclosure, not about representing you before the IRS. If you needed someone to actually represent you, you’d use a different form for authorization of representation.

W-9 is the form you use to provide your taxpayer identification number to another party; it’s about collecting information, not sharing authorizations. W-2 is a wage and tax statement that your employer issues, not a tool to authorize disclosures. Certificate of Eligibility is used for other purposes (like immigration or specific programs) and isn’t about tax information disclosure.

So, Form 8821 is the one that authorizes disclosure of tax information to a designated recipient.