Federal Register #2026-05865

IRS Seeks Public Comment on Forms 8821 and 8821A for Identity Theft Disclosure Authorization

The Internal Revenue Service (IRS) is seeking public input regarding the information collection burden for Forms 8821 and 8821A related to identity theft disclosure authorizations. - Government Buyer: - Department of the Treasury, Internal Revenue Service (IRS) - OEMs and Vendors: - IRS (no commercial OEMs or vendors involved) - Products/Services Requested: - Public comments on the use and burden of IRS Form 8821 (Tax Information Authorization) - Public comments on IRS Form 8821A (Disclosure to State or Local Law Enforcement for Identity Theft) - Unique or Notable Requirements: - Focus on administrative forms used for authorizing disclosure of tax information - Seeks suggestions for minimizing respondent burden and improving the accuracy and utility of the information collection - No procurement of goods or services; this is a request for information to support compliance with the Paperwork Reduction Act

Description

The IRS is requesting public comments on the information collection burden related to Forms 8821 and 8821A, which authorize the disclosure of tax information for victims of identity theft. Form 8821 allows taxpayers to appoint someone to receive or inspect certain tax information, while Form 8821A authorizes IRS disclosure to law enforcement in identity theft cases. The notice seeks to assess the necessity, utility, and burden of these collections under the Paperwork Reduction Act, with comments due by May 26, 2026.

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