Updated October 24, 2026. Quick answer: Tax Topic 312 is the IRS page on letting the IRS share your tax information with another person. It covers three routes: the third party designee box on a return, Form 8821, and oral authorization during a conversation.
Quick reference
| Item | What the IRS topic says |
|---|---|
| Third party designee scope | “This authorization is limited to the specific tax form and matters involving the processing of that specific return.” |
| Third party designee length | “The third party designee authority only lasts one year from the due date of the return” |
| Form 8821 use | “You can use Form 8821 to allow the IRS to disclose your confidential tax return information to designated third parties for tax or non-tax purposes.” |
| Form 8821 limit | “You cannot, however, use Form 8821 to authorize an individual to represent you before the IRS.” |
| Oral authorization length | “An oral authorization is limited to the conversation in which the taxpayer provides the authorization.” |
Third party designee on your return
The topic says “You can allow the IRS to discuss your tax return information with a third party by checking the “Yes” box in the third party designee area of your return and completing that section.”
It adds that this “will allow the IRS to discuss the processing of your current tax return, including the status of tax refunds, with the person you designate.”
On the exception for gift tax returns, it says “except for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, which expires three years from the date of filing.”
The topic also says “This third party designee authority does not replace Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization.”
Tax information authorization on Form 8821
The topic gives an example: “this authorization allows a person you designate to access tax information needed for a background check or for applying for a loan.”
For naming someone to act for you, it says “For information on how to designate someone to represent you before the IRS, refer to Topic no. 311 and Publication 947.”
On this site, see the Form 8821 page and Topic 311 for representation.
Oral authorization
The topic says “In certain circumstances, the IRS can accept oral authorization from taxpayers to discuss their confidential tax return information with third parties.”
Its example is “if you bring another person with you, such as your return preparer, to an interview with the IRS or involve another person in a telephone conversation with the IRS”.
On how long it lasts, it says “Unless it is stated otherwise, the oral authorization is automatically revoked once the conversation has ended.” It continues “Form 8821 can be used for your authorization to disclose your confidential tax return information in situations where continued communication with your designated third party is necessary.”
Where this comes from
This page describes the IRS page titled Topic no. 312, Disclosure authorizations, as served on irs.gov on October 24, 2026. The IRS page shows that it was last reviewed or updated on 24 Sep 2026. The IRS can change a topic after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Treating the designee box as a standing authorization. The topic says it “only lasts one year from the due date of the return, regardless of any extension dates, except for Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return, which expires three years from the date of filing”
- Expecting the designee box to cover other returns. The topic says it is “limited to the specific tax form and matters involving the processing of that specific return.”
- Thinking one phone call authorizes later calls. The topic says “The IRS cannot subsequently discuss your confidential tax return information with any third party until it receives a new authorization from you.”
- Using Form 8821 to hand someone representation. The topic says “You cannot, however, use Form 8821 to authorize an individual to represent you before the IRS.”
Related: IRS tax topics by number, Form 8821, Form 2848, and Form 4506-T.
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Answer againSources
- IRS, Topic no. 312, Disclosure authorizations (irs.gov): https://www.irs.gov/taxtopics/tc312
- IRS, Tax topics index (irs.gov): https://www.irs.gov/taxtopics
Read from the IRS pages linked above on October 24, 2026. General information, not tax or legal advice. The IRS topic page and the instructions for your own form control, and your own facts decide the outcome.