What are the rules regarding authorized representatives who are not U.S. residents?

Apr 11, 2025 ... Here's why: Form 8821 only lets you receive and review information, but you can't act on your mother's behalf or negotiate with the IRS. With ... ▷ Don't sign this form unless all applicable lines have been completed. ▷ Don't use Form 8821 to request copies of your tax returns or to authorize ... Navigating IRS Authorizations: Understanding Power of Attorney, Form 2848, and Form 8821 - 2 hrs. Mon, 08/04/2025 from 10:00 am to 12:00 pm. 2.0. 26 / 2-304036. In this article we will discuss the difference between IRS form 2848 and 8821 and cover some of the most frequently asked questions. Apr 3, 2013 ... Form Number: 8821. Abstract: Form 8821 is used to appoint someone to receive or inspect certain tax information. The information on the form ... ▷ Don't sign this form unless all applicable lines have been completed. ▷ Don't use Form 8821 to request copies of your tax returns or to authorize ... Guam Department of Revenue & Taxation. P.O. Box 23607, Barrigada, GU 96921. 671-635-1840. 671-633-2643. Income Tax. 1040/1040SR/. 1040X. 2020. Income Tax. ▷ IF NOT SIGNED AND DATED, THIS TAX INFORMATION AUTHORIZATION WILL BE RETURNED. Page 2. Form 8821 (Rev. 4-2004). Page 2. Form 8821 does not authorize your appointee to advocate your position with respect to the federal tax laws; to execute waivers, consents, or closing agreements; ... ▷ Information about Form 8821 and its instructions is at www.irs.gov/form8821. ▷ Do not sign this form unless all applicable lines have been completed.