Forms 2848 and 8821 are now online

The IRS has rolled out a new online option for two forms to let tax pros remotely obtain clients’ signatures and e-submit authorization forms electronically, helping them minimize face-to-face contact during the pandemic.

The two forms — Form 2848, “Power of Attorney and Declaration of Representatives,” and Form 8821, “Tax Information Authorization” — can be submitted online here.

Tax pros must have a Secure Access account, including a current user name and password, or create an account before submitting an online authorization form.

The taxpayer and the tax pro must sign Form 2848. If the tax pro uses the new online option, the signatures on the forms can be handwritten or electronic. Form 8821 needs only the taxpayer’s signature. If using the new online option, the taxpayer’s signature can be handwritten or electronic.

If the tax pro uses the electronic signature option for a new client, the tax pro must first authenticate the client’s identity. (For details on this process, see the “Authentication” section in the online option’s FAQs.

Tax professionals may also use the “Submit Forms 2848 and 8821 Online” to withdraw previous authorizations. The new online option cannot be used to ask questions or address other issues.

The process to mail or fax authorization forms to the IRS is still available. Signatures on mailed or faxed forms must be handwritten. Electronic signatures are not allowed.

Most Forms 2848 and 8821 are recorded on the IRS’s Centralized Authorization File. Authorization forms uploaded through this tool will be worked on a first-in, first-out basis along with mailed or faxed forms. The new online option negates the need for such specific equipment as fax machines or scanners, reduces person-to-person contact and allows completion of the form anywhere, anytime.

“This is a first step in our ongoing efforts to expand digital options for tax professionals using electronic signatures and online uploads,” said IRS Commissioner Chuck Rettig. This summer, the IRS plans to launch the Tax Pro Account, which will allow tax pros to initiate a third-party authorization on IRS.gov and send it to a client’s IRS online account.