Which form authorizes disclosure of confidential tax information to a designated representative for tax matters?

• A. Form 8821.
• B. Form 2848.
• C. Form 1099.
• D. Form 4506-T.

Answer: (A)

The main idea is who you can designate to receive confidential tax information from the IRS for tax matters. The Tax Information Authorization form lets you name a specific person or organization to receive copies of your tax information and to discuss it with the IRS for your tax matters. It does not give that person the authority to act for you, sign documents, or handle audits.

In contrast, the Power of Attorney form also designates a representative, but it Grants broader authority to act on your behalf before the IRS, such as signing returns, handling correspondence, and representing you in audits. So it covers more than just disclosing information.

The other forms aren’t about authorizing disclosure of confidential information: one is used for reporting payments to you, and the other is used to request transcript copies of tax returns.