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of 8821/2848’s

Exception:

Internal Revenue Manual Part 21. Customer Account Services · 2026-10-03 edition · updated 2026-10-04 · United States

An electronic signature received via the Taxpayer Digital Communication (TDC) Platform is acceptable. Any authorization received with an electronic signature not submitted via the TDC Platform, must be rejected. See IRM 21.3.7.1.4, Taxpayer Digital Communication (TDC) CAF Overview for more information.

If

Then

  1. The Form 8821 or the appointee information on Form 8802 is not signed and dated by the applicant or an authorized party

It is not valid.

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▸Contents — Internal Revenue Manual Part 21. Customer Account Services
Internal Revenue Manual Part 21. Customer Account Services

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