Printable Form 2026

IRS Instruction 8821 Chinese-Traditional

IRS Instruction 8821 Chinese-Traditional – The IRS provides multilingual resources to assist taxpayers, including the Instructions for Form 8821, Tax Information Authorization (Chinese-Traditional Version), available as a PDF download at: https://www.irs.gov/pub/irs-pdf/i8821zht.pdf.

This document, revised in September 2021 (posted July 2022), offers a Traditional Chinese translation of the official instructions for Form 8821. It supports taxpayers with limited English proficiency, particularly in Chinese-speaking communities, by explaining how to authorize third parties to access confidential tax information.

What Is Form 8821 and Its Purpose?

Form 8821, known as the Tax Information Authorization, allows a taxpayer to designate individuals, firms, organizations, or partnerships to inspect or receive the taxpayer’s confidential tax information from the IRS. This includes verbal or written details for specified tax types, forms, and years or periods.

Key points:

  • It authorizes inspection and receipt of information only — not representation, advocacy, signing documents, or handling refunds.
  • For full representation (e.g., negotiating or signing on behalf of the taxpayer), use Form 2848 (Power of Attorney and Declaration of Representative) instead.
  • Taxpayers can revoke or delete prior authorizations using this form.
  • It does not allow the designee to endorse refund checks or receive direct deposits.

The Chinese-Traditional instructions ensure accurate understanding for users who prefer this language, aligning with the IRS’s efforts to expand multilingual support (as noted in IRS announcements from 2022).

Who Should Use Form 8821?

  • Individual taxpayers, businesses, partnerships, trusts, estates, employee plans, tax-exempt organizations, or bond issuers.
  • Fiduciaries (e.g., trustees, executors) acting for the taxpayer (may require Form 56 for trusts/estates).
  • Joint filers: Each spouse must submit a separate Form 8821.
  • Designated third parties can include family, friends, accountants, lenders, or others — but limited to two for receiving all notices on the same matter.

How to Complete Form 8821 (Key Steps from the Instructions)?

The Traditional Chinese version mirrors the English instructions (Rev. September 2021), providing detailed line-by-line guidance:

  • Line 1: Enter the taxpayer’s name, Taxpayer Identification Number (TIN — SSN, ITIN, or EIN), and address. Use precise details; do not enter the designee’s info here.
  • Line 2: List the designated person’s full name, address, and CAF number (if known; otherwise “NONE”). Check boxes for multiple designees or to receive copies of all notices (max two). Note address/phone/fax changes if applicable.
  • Line 3: Specify tax information — tax type/form number, year/period (e.g., “Income, 1040” for 2023; use “thru” for ranges), and specific matters (e.g., lien info, balances). Avoid vague terms like “all taxes.” Check for intermediary access if needed. Future periods are limited (typically up to 3 years beyond receipt year).
  • Line 4: Check for specific uses not recorded in the Centralized Authorization File (CAF), such as income verification for loans or certain forms (e.g., W-2, 1099). Submit to the relevant IRS office if checked.
  • Line 5: Decide on prior authorizations — new forms typically revoke old ones unless you attach copies and check to retain.
  • Line 6: Signature and date — handwritten for mail/fax; electronic options available online.

For special cases (e.g., estates, trusts, deceased taxpayers), refer to IRC Section 6103(e) rules.

Submission Options and Where to File

  • Online (recommended for faster processing): Use IRS.gov/Submit8821 with a secure IRS account. Many record instantly to the CAF.
  • Fax or Mail: Depends on your location (e.g., Memphis, TN for some states; Ogden, UT for others; international to Philadelphia, PA). Check current addresses/fax numbers on IRS.gov/Form8821, as they may update.
  • If Line 4 is checked, submit to the IRS office handling the specific matter.

Important Notes and Cautions

  • Penalties apply for false information or unauthorized disclosure/use under IRC Section 6103.
  • Designees access transcripts via IRS e-Services after authorization; taxpayers can order their own at IRS.gov/Transcripts.
  • Revocation: Write “REVOKE” on prior forms or send written notice with details.
  • The form itself (Form 8821) remains in English; only the instructions are translated into Traditional Chinese for better comprehension.

Why This Resource Matters?

The Traditional Chinese version of the instructions supports accessibility for Chinese-speaking taxpayers and professionals navigating U.S. tax matters. It complements other multilingual IRS materials, such as Spanish versions and Publication 947 (Practice Before the IRS).

For the most current details, always visit the official IRS page: https://www.irs.gov/forms-pubs/about-form-8821 or https://www.irs.gov/instructions/i8821zht (Chinese-Traditional instructions webpage).

Download the PDF directly here: https://www.irs.gov/pub/irs-pdf/i8821zht.pdf.

If you’re assisting a taxpayer or designee, consult the full instructions and IRS.gov for any updates beyond September 2021. This ensures compliance and smooth processing of tax information authorizations.