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of 8821/2848’s

Note:

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

Authorization forms that address the same tax matter revoke any previous authorization, unless the Form 8821 has box 5 checked.

A Form 8821 may also be input in bulk by using the Form 8821 TIA/POA Cloning feature. This feature must be used when the TIA information is needed for two or more records.

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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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