DEFINE THE IRS ACCESS YOU INTEND TO AUTHORIZE: 2848 OR 8821
EINForeigner — private preparation worksheet — November 4, 2026
https://einforeigner.com/form2848-vs-8821-scope/

Form 8821 generally authorizes inspection or receipt of specified confidential tax information. Form 2848 authorizes an eligible individual to represent the taxpayer for specified matters. Neither is a blanket permission to do anything with an EIN.

Keep this sheet and sensitive identifiers in your own secure records. Do not send them to this site. This is not an IRS form, filing or authorization.

WORKSHEET
For each field, attach the named evidence or mark UNKNOWN; do not fill a gap from memory.

1. Requested action
What to record: Specific information or representation act, why needed and which taxpayer’s matter it concerns.
Your record: ____________________
Evidence file/reference and date: ____________________
Open question: ____________________

2. Scope
What to record: Tax matter/form, year or period, office/case if specific-use; proposed scope and approved scope separately.
Your record: ____________________
Evidence file/reference and date: ____________________
Open question: ____________________

3. Designee or representative
What to record: Identity kept privately; eligible capacity if representation; permitted and excluded acts.
Your record: ____________________
Evidence file/reference and date: ____________________
Open question: ____________________

4. Existing permissions
What to record: Copies of current 2848 and 8821, overlap, retention/revocation plan and unresolved entries.
Your record: ____________________
Evidence file/reference and date: ____________________
Open question: ____________________

5. Execution evidence
What to record: Authorized signer basis, final signed copy, submission method/date and response; no inferred acceptance.
Your record: ____________________
Evidence file/reference and date: ____________________
Open question: ____________________

WORKED REFERENCE — FICTIONAL, NOT YOUR RECORD
A lender needs tax information
Harbor Example LLC needs an adviser to obtain specified tax information, with no advocacy requested.
Review an information authorization and its exact periods. Do not describe 8821 as a power to negotiate a tax dispute.

COMPLETION CHECK
The scope review is complete when the intended act, taxpayer, matter, period and signer are explicit. Signing, submission and IRS recording remain separate steps; the worksheet itself grants no authority.

SOURCES
IRS 2848 instructions: scope, eligibility, revocation and signatures
https://www.irs.gov/instructions/i2848
IRS 8821 instructions: information access, specific use and revocation
https://www.irs.gov/instructions/i8821