The Taxpayer First Act (TFA) of 2019 requires the IRS to provide digital signature options for Form 2848, Power of Attorney, and Form 8821, Tax Information Authorization. Below is information to help you, as a tax professional, learn the basics about this new tool.
Uploading forms with e-signatures
In case you missed it, you can still watch the archived version of the IRS’s webinar on Uploading Forms 2848 and 8821 with electronic signatures, on the IRS Video Portal, which will show you how to do this properly.
As this is an archived production,
- The full transcript is provided as closed captioning.
- The PDF of the PowerPoint presentation is posted and available for download under the “Slides PDF” link.
- No Certificates of Completion or Continuing Professional Education credit are offered for viewing an archived version of IRS webinars.
New system to ‘Submit Forms 2848 and 8821 Online’
Tax professionals can find the new “Submit Forms 2848 and 8821 Online” tool on the IRS.gov/taxpro page. You must have a Secure Access account, including a current username and password, or create an account in advance of submitting an online authorization form.
The taxpayer and you must sign Form 2848. If you use the new online tool, the signatures on the forms can be handwritten or electronic. Form 8821 needs only the taxpayer’s signature. If using the new online tool, the taxpayer’s signature can be handwritten or electronic.
If you use the electronic signature option for a new client, you must first authenticate the client’s identity. For details on this process, see the “Authentication” section in the Frequently Asked Questions.
The “Submit Forms 2848 and 8821 Online” tool can also be used to withdraw previous authorizations. However, the new online tool cannot be used to ask questions or address other issues.
The processes to mail or fax authorization forms to the IRS are still available see Form 2848 or Form 8821.
More resources:
- Tax professionals: How to use new “Submit Forms 2848 and 8821 Online”
- Electronic Signature Options Will Simplify Third-Party Authorizations
- Submit Forms 2848 and 8821 Online
- Secure Access – www.irs.gov/SecureAccess
- Taxpayer First Act – IRS Modernization
- Section 2302 – Electronic signatures by taxpayers to authorize action by their practitioner