[debbie790]

Hi,

What form to use to give a 3rd party (or my accountant) consent to represent me or discuss my tax returns with IRS?

Thanks
Debbie

 

[Bevdeforges]

On the 1040 form itself just before the signature there is a line to designate a third party to represent you with the IRS.
Cheers,
Bev

 

[debbie790]

I want to give him full access (i.e. all years). Would putting his name on the next 1040 would permit him all years access?

Also, what is the last date to eFile 2014 tax return?

 

[Bevdeforges]

Eeuh - I'm not sure you can "back authorize" someone on the form itself like that. In any event, the last day to file (e-file or send in) your 2014 return is June 15th if you are resident outside the US. (But if you owe anything, interest charges will start from April 15th.)

If you need more time, you can always file for an extension - though the caveat about interest accruing from April 15th still applies.

OK - this page explains what you need to do depending on what you're trying to accomplish: Third Party Authorization Purpose
Cheers,
Bev

 

[debbie790]

Hi,

Need assistance in completing 8891. I would like to give blanket consent (i.e. any/all information + all years) to my spouse (he is non-US and lives in Dubai).

How to complete #3,4, 5?

Thanks
Debbie

 

[BBCWatcher]

IRS Form 8891 is now obsolete. You should not file Form 8891, even for prior tax years.

 

[debbie790]

IRS Form 8891 is now obsolete. You should not file Form 8891, even for prior tax years.

I meant 8821

 

[BBCWatcher]

Did you review IRS Form 8821's instructions? As I write this the instructions (and this Web link) are classified as draft, but since they're the best available instructions at this point in time you can rely on them.

The instructions seem fairly clear to me. Is there any part of the instructions for those lines that you'd like to ask about?

 

[debbie790]

Yes, help would be appreciated.

I want to give him full consent to call IRS on my behalf and discuss everything.

Now, for 8821:

1. Got my name, address, SSN (TIN)
2. Got his name, address, Tel (Dubai Tel#)
3a. What do I put? (I want him to have FULL ACCESS to my income tax returns)
3b. What do I put? (I want him to have FULL ACCESS to my income tax returns)
3c. "2008-2018" (Will IRS accept this duration?)
3d. "Not Applicable" (Is this correct?)
4. Unchecked (Is this correct)?
5a. Unchecked
5b. Checked
6. Unchecked

Thanks

 

[BBCWatcher]

Well, the IRS doesn't actually have a "discuss everything" wildcard. But fortunately you shouldn't need one. Your interactions with the IRS relate to what you are obliged to file.

So, what are you obliged to file? IRS Form 1040 and its various attachments and schedules is one form. Anything else? IRS Form 3520 and/or 3520-A, perhaps? Most individuals don't have much if anything beyond good old "1040."

If Form 1040 is all you're obliged to file, then as the instructions indicate you put "Income" in 3a. In 3b you would put "1040." The IRS will accept 2008-2018 in 3c, yes -- that complies with the instructions. You can list any year prior to 2018 as the starting year. You can list only up to 2018 as the ending year if you file this form in 2015, because 2018 is 3 years (the maximum) after December 31 of the year when you file the form.

Or, if you want to include 3750 and 3750-A (if applicable), you would put "Income" in 3a, "1040, 3750, 3750-A" in 3b, and your desired years.

Designating someone to discuss your (future) estate tax return is fairly common...and perhaps morbid. To do that you'd list "Estate" in 3a and "1041" in 3b, separately or in combination, as desired. Obviously the (still living) person filing Form 1041 is able to discuss the filing with the IRS. If you filed a 1041 for someone else (a dead person), then I think you can grant discussion rights with the IRS to that 1041 using this form.

As yet another example, IRS Form 8854 is a sometimes discussed form in this forum. You could add that to the list as "Expatriation" (3a) and "8854" (3b) if you wish, if applicable.

If you later discover you forgot something, no problem: just file another one of these forms to fill in the gap(s).

Yes, if you want to grant unlimited discussion authority within the scope of columns a, b, and c, put "Not Applicable" in 3d.

For line 4, I'd just refer you to the instructions since I don't know specifically why you're filing Form 8821, but usually you would leave that box unchecked, yes.

 

[StewartPatton]

Hi,

What form to use to give a 3rd party (or my accountant) consent to represent me or discuss my tax returns with IRS?

Thanks
Debbie

IRS Form 2848

 

[BBCWatcher]

Per the instructions, IRS Form 2848 is "to authorize an individual to represent you before the IRS" who is "eligible to practice before the IRS." IRS Form 8821 is "to authorize an individual or organization to request and inspect your confidential tax return information, but ... not ... to authorize an individual to represent you before the IRS."

I was wondering the same thing, whether Form 8821 is the correct form in the circumstances, but they both have their purposes. In either case the individual you're authorizing has at least enough expertise to fill out the form itself for your review and consent.

 

[debbie790]

Well, the IRS doesn't actually have a "discuss everything" wildcard. But fortunately you shouldn't need one. Your interactions with the IRS relate to what you are obliged to file.

So, what are you obliged to file? IRS Form 1040 and its various attachments and schedules is one form. Anything else? IRS Form 3520 and/or 3520-A, perhaps? Most individuals don't have much if anything beyond good old "1040."

If Form 1040 is all you're obliged to file, then as the instructions indicate you put "Income" in 3a. In 3b you would put "1040." The IRS will accept 2008-2018 in 3c, yes -- that complies with the instructions. You can list any year prior to 2018 as the starting year. You can list only up to 2018 as the ending year if you file this form in 2015, because 2018 is 3 years (the maximum) after December 31 of the year when you file the form.

Or, if you want to include 3750 and 3750-A (if applicable), you would put "Income" in 3a, "1040, 3750, 3750-A" in 3b, and your desired years.

Designating someone to discuss your (future) estate tax return is fairly common...and perhaps morbid. To do that you'd list "Estate" in 3a and "1041" in 3b, separately or in combination, as desired. Obviously the (still living) person filing Form 1041 is able to discuss the filing with the IRS. If you filed a 1041 for someone else (a dead person), then I think you can grant discussion rights with the IRS to that 1041 using this form.

As yet another example, IRS Form 8854 is a sometimes discussed form in this forum. You could add that to the list as "Expatriation" (3a) and "8854" (3b) if you wish, if applicable.

If you later discover you forgot something, no problem: just file another one of these forms to fill in the gap(s).

Yes, if you want to grant unlimited discussion authority within the scope of columns a, b, and c, put "Not Applicable" in 3d.

For line 4, I'd just refer you to the instructions since I don't know specifically why you're filing Form 8821, but usually you would leave that box unchecked, yes.

Thank You.

I would like IRS to process my 8821 ASAP.

Which is faster:
Fax 8821 to: +1 267-941-1017
OR
Call IRS (+1 267-941-1000) and ask for agent's direct fax# and hopefully he/she puts into system immediately. Granted the wait time to get an agent is usually 60+ minutes.

Thanks

 

[BBCWatcher]

There is no second option according to the instructions, and there are all kinds of perfectly predictable risks if you attempt the second option.

Faxes are relatively fast to transmit, and if you follow the instructions you know your form is going to the right department at the IRS. I'd vote for following the IRS's instructions.

All of this assumes Form 8821 is the correct form for what you're trying to accomplish, of course.