You can now allow the IRS to disclose or discuss your tax return information with a third party by completing the Third Party Designee section of your tax return. This will allow the IRS to discuss the processing of your current tax return, including the status of tax refunds, with the person you designate. This authorization is limited to matters concerning the processing of the tax return containing the completed Third Party Designee section, and does not replace Form 2848 (PDF), Power of Attorney and Declaration of Representative, or Form 8821 (PDF), Tax Information Authorization. Form 2848 should be used if you want to designate a third party to represent you with respect to any matter before the IRS. For more information on Powers of Attorney, and Form 2848 refer to Tax Topic 311 and to Publication 947, Practice Before the IRS and Power of Attorney.

Form 8821 can be used to allow discussions with third parties and disclosure of information to third parties on matters broader in scope than the processing of your current tax return. If you want to authorize someone to inspect and/or receive confidential tax return information, other than information regarding your current tax return, file Form 8821 with each IRS office that will be providing the confidential tax return information. When completing Form 8821, you must show the name, Taxpayer Identification Number (or TIN) and address of the taxpayer; the name of the designee(s), and the type of tax and tax years or periods for which disclosure is granted. You can list returns for any number of specified years and/or periods that have already ended and returns for years and/or periods that will end no later than five years from the date the form is signed. A general reference to "all years", "all periods", or "all taxes" is not acceptable. The Form 8821 cannot be used to name an individual to represent you before the IRS. Refer to Topic 311 and Publication 947 for information on how to designate someone to represent you before the IRS.

In certain circumstances, the IRS can also accept oral authorization from taxpayers to discuss their confidential tax return information with a third party. For example, if you bring a third party to an interview with the IRS or involve a third party in a telephone conversation with the IRS, the IRS can disclose your confidential tax return information to that third party after confirming your identity and the identity of the third party, as well as confirming with you the issue or matters to be discussed to enable the third party to assist you and determine what confidential tax return information the IRS needs to disclose.

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