Note:

A Form 8821 is not required for a sole shareholder that provides a valid Penalties of Perjury statement on Form 8802, Line 10, a third-party named on Form 8802, Line 3b, and the Form 8802 is signed by the sole shareholder.

A requestor, if other than a shareholder of the S corporation during the tax year for which certification is requested, must have written authorization to receive the S corporation's tax information from a corporate officer with legal authority to bind the S corporation.