Submit Form 8821, Tax Information Authorization, to the IRS

Submitted by admin on Tue, 05/04/2021 - 15:37
Policy: 

Filing a completed Form 8821 with the IRS authorizes officers/staff of the F/EA to discuss employer tax matters on the participant’s behalf with the IRS. 8821 Appointee status does not authorize F/EA officers to represent the participant for the IRS.  Note that an executed Form 8821 is no longer required by the IRS for Fiscal/Employer Agent services, but it is a best practice to obtain executed Forms 8821 and file them with the IRS.

Procedure: 
  1. <<Staff Title>> (or assigned staff member) separates Form 8821 from participant’s F/EA Start-Up package for those consumers for whom EINs were recently obtained
  2. Open Form 8821 letter to IRS2 from <<File Path>>
  • Collect all not submitted Forms 8821
  • Copy Forms 8821
  • Store original in participant's folder
  • Mail copies to IRS
  • Unlike Form 2678, there is not a limit to how many Forms 8821 can be submitted to the IRS in a single mailing
  • Review Forms 8821 for selected consumers
  • Ensure the participant’s EIN is written on Form 8821

 3.   Mail Forms 8821, list of officers and 8821 Letter to:

Internal Revenue Service
Memphis Accounts Management Center
Stop 8423
5333 Getwell Road
Memphis, TN 38118

4.    <<Staff Title>> opens forms tracking module in Payroll System

  • Open tab labeled “8821”
  • Find participant by last name
  • Enter date Form 8821 mailed to IRS

5.   The IRS does not notify of 8821 approval

 

Internal Controls: 
  1. F/EA keeps a record of all forms not yet mailed to the IRS and reviews this record to ensure all forms get mailed to the IRS.
  2. When Forms 8821 are mailed to the IRS, it is recorded that they have been.
  3. Mailing records are periodically reviewed to ensure forms have not been missed.