Submit Forms 2848 and 8821 online

An electronic signature is a way to get approval on electronic documents. It can be in many forms and created by many technologies. Acceptable electronic signature methods include:

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 created by a 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 and follow authentication procedures, you may submit a Form 2848 or 8821 with an image of an electronic signature.

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

You must authenticate a taxpayer’s identity when they electronically sign the form in a remote transaction (meaning not in person) and you do not have a personal or business relationship with them. This means that you must ensure a person is who they say they are.

Whether the taxpayer signs in a remote transaction or in an in-person transaction, you should routinely authenticate the taxpayer’s identity as a best practice. For business entity taxpayers, you also should confirm that the individual signing the form on behalf of the business entity taxpayer has this authority.

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 who is signing the form has authority to sign on behalf of the business entity taxpayer. To determine who has this authority, refer to the signature instructions for the form you are using;
    
2. Inspect a valid government-issued photo identification (ID) of the individual authorized to sign on behalf of the business entity taxpayer and compare the photo to that individual via a self-taken picture of the individual or video conferencing. See above for examples of appropriate government-issued IDs;
    
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 through documentation that the PR who is signing has the authority to sign the form. 

For BBA partnerships with an individual PR, the individual PR for the taxable year needs to sign the form. 

For BBA partnerships with an entity PR, the person who is the designated individual (DI) of the entity PR for the taxable year needs to sign the form.

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.

We use the taxpayer’s TIN to track the authorization form.

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, one at a time, in subsequent sessions. Even if you are representing Married Filing Jointly (MFJ) taxpayers, you must submit each form separately. 

Please Note: If you combine forms for different taxpayers in one upload, only the form linked to the Tax Identification Number (TIN) entered during the session will be processed. The other form(s) will not be processed, and you will receive a letter via regular mail notifying you of the rejection(s). 

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 “REVOKE” across the top of the Form 2848 or 8821 and sign and date according to the form’s instructions. 

To withdraw as a representative on a Form 2848, write “WITHDRAW” across the top of the first page of the form 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. 

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.