Form 8802 Appointee vs. Representative: Line 3b, Form 8821, and Form 2848

Form 8802 appointee information is entered on line 3b when the applicant wants the IRS to communicate with another person about the Form 8802 application. This person is called a third party appointee in the IRS Form 8802 instructions.

A Form 8802 appointee is not automatically the same as a representative. Form 8821 and Form 2848 are separate IRS authorization forms that may be needed depending on what the third party is allowed to receive, discuss, or do.

This article explains Form 8802 line 3a, line 3b, appointee information, Form 8821, Form 2848, and what happens when no appointee is listed.

What Is a Form 8802 Appointee?

A Form 8802 appointee is the person listed on line 3b of Form 8802. The IRS may communicate with that person about questions related to processing the Form 8802 request.

The appointee should be someone who understands the Form 8802 application and can answer IRS questions about it. If the applicant lists a company, trust, or other entity on line 3b, the applicant should identify a specific person at that entity who can answer questions.

Background on the application itself is covered in what is IRS Form 8802.

What Is Form 8802 Appointee Information?

Form 8802 appointee information generally identifies the person the IRS is allowed to contact about the Form 8802 request. This may include the appointee's name, address, CAF number if applicable, and contact information.

The IRS Form 8802 instructions say a phone or fax number is not required for the appointee, but providing one may help the IRS resolve processing questions more quickly.

Applicants should not list a third party casually. If the IRS needs to ask a question about the application, the person listed should be able to respond accurately.

Line 3a vs. Line 3b on Form 8802

Line 3a and line 3b are related, but they do not do the same thing.

• Line 3a: The mailing address where Form 6166 should be sent.
• Line 3b: The appointee information that authorizes IRS communication with the person listed about the Form 8802 request.

If line 3a is blank, Form 6166 is generally mailed to the applicant at the address listed on line 2. If line 3a lists a third party mailing address, the applicant should review whether line 3b, Form 8821, or Form 2848 is also needed.

Mailing issues are covered in where Form 6166 is mailed after approval.

Is a Form 8802 Appointee the Same as a Representative?

A Form 8802 appointee is not necessarily the same as a representative. A Form 8802 appointee may be authorized to communicate with the IRS about processing questions related to the Form 8802 application. That is different from representing the taxpayer before the IRS.

A representative usually means someone with authority to act for the taxpayer before the IRS, such as an eligible representative listed on Form 2848. The IRS Form 8802 instructions distinguish between line 3b appointee information, Form 8821 disclosure authorization, and Form 2848 representation authority.

Applicants who want to authorize someone to represent them before the IRS should not assume line 3b alone is enough.

Form 8821 vs. Form 2848 for Form 8802

Form 8821 and Form 2848 are separate authorization forms. They are not the same as simply entering appointee information on Form 8802 line 3b.

Form 8802 line 3b is appointee information on the Form 8802 application. It allows the IRS to communicate with the appointee about processing the Form 8802 request. It does not automatically make the appointee the signer, taxpayer representative, or power of attorney.

Form 8821 is a Tax Information Authorization. It allows disclosure of tax information to a third party designee. It does not authorize the third party to sign Form 8802 or represent the taxpayer before the IRS.

Form 2848 is a Power of Attorney and Declaration of Representative. It authorizes an eligible representative to represent the taxpayer before the IRS. It cannot be used to appoint just anyone; the representative must be eligible to practice before the IRS.

The IRS Form 8802 instructions explain that Form 8821 authorizes disclosure of tax information, but does not authorize a third party to sign Form 8802 or represent the taxpayer before the IRS. Form 2848 is used for representation before the IRS by eligible representatives.

When Is Form 8821 Used With Form 8802?

Form 8821 may be used when the taxpayer wants to authorize disclosure of tax information to a third party. In a Form 8802 context, this may matter when the IRS needs authority to disclose taxpayer information to the person helping with the Form 6166 request.

Form 8821 does not authorize the designee to sign Form 8802. It also does not authorize the designee to represent the taxpayer before the IRS.

Applicants using Form 8821 should make sure the authorization covers Form 8802 and the correct tax years or periods.

When Is Form 2848 Used With Form 8802?

Form 2848 may be used when the taxpayer wants an eligible representative to represent the taxpayer before the IRS. Eligible representatives may include attorneys, certified public accountants, enrolled agents, and certain other individuals recognized to practice before the IRS.

Form 2848 is broader than Form 8821 because it deals with representation, not just disclosure. But it cannot be used to appoint just anyone as a representative.

If a CPA, attorney, enrolled agent, or other eligible representative is handling the Form 8802 matter, the applicant should review whether Form 2848 is appropriate.

Can an Appointee Receive Form 6166?

Form 6166 may be mailed to a third party when Form 8802 is completed properly. The mailing address on line 3a tells the IRS where to send Form 6166.

Receiving Form 6166 is not the same as being the taxpayer. Form 6166 certifies the U.S. tax residency of the applicant, not the appointee, preparer, representative, or recipient.

Applicants should confirm delivery instructions before listing a third party address, especially if the certificate is needed for a foreign tax authority, bank, withholding agent, treaty claim, VAT matter, refund claim, or local filing deadline.

Can an Appointee Answer IRS Questions About Form 8802?

A properly listed Form 8802 appointee may communicate with the IRS about questions related to processing the Form 8802 request.

This is why the appointee should be knowledgeable about the application. If the IRS contacts the appointee, the appointee may need to answer questions about the applicant, certification year, country, purpose, payment, attachments, mailing address, or other application details.

Applicants who want to call the IRS directly should also review the Form 8802 phone number.

Can an Appointee Sign Form 8802?

A Form 8802 appointee is not automatically authorized to sign Form 8802. The application must be signed by a person authorized to sign for the applicant.

Form 8821 also does not authorize a third party to sign Form 8802. If someone other than the applicant or authorized signer is involved, the applicant should review the signature rules before filing.

Signature rules are covered in who can sign Form 8802.

What Happens If No Appointee Is Listed?

If no appointee is listed, the IRS generally communicates with the applicant using the information on the form. If line 3a is blank, Form 6166 is generally mailed to the applicant at the address on line 2.

This may be fine when the applicant is handling the Form 8802 request directly. It can be a problem when a preparer, CPA, company administrator, foreign advisor, or other person needs to answer IRS questions or receive the certificate.

Before submitting Form 8802, applicants should confirm whether anyone besides the applicant needs to receive correspondence, answer IRS questions, or have access to tax information.

What If There Are Multiple Appointees?

If more than one appointee should be authorized, the applicant may need to attach a list of additional appointees. If only one person is shown on line 3b, the IRS authorization generally applies only to that person.

Applicants should avoid listing a business name without identifying the person who can answer Form 8802 questions. If an entity is listed and no specific person is named, the IRS instructions explain how communication with employees of that entity may be treated.

The 3-Year Procedure and Third Party Authorizations

The IRS Form 8802 instructions discuss a 3-year procedure that may apply in certain cases. Under that procedure, Form 2848 or Form 8821 must be attached in the first year and must indicate all years in the 3-year period for which certification is requested.

This is another reason applicants should not treat line 3b, Form 8821, and Form 2848 as interchangeable. The right authorization depends on the role the third party is expected to perform.

Common Mistakes With Form 8802 Appointees

Appointee issues can delay or complicate a Form 8802 request if the roles are not handled clearly.

• Using line 3a for a third party mailing address but not reviewing line 3b
• Assuming the mailing recipient is automatically authorized to answer IRS questions
• Listing a company on line 3b without naming a specific person
• Assuming an appointee is automatically a tax representative
• Assuming Form 8821 allows the third party to represent the taxpayer
• Assuming Form 8821 allows the third party to sign Form 8802
• Using Form 2848 for someone who is not eligible to represent the taxpayer before the IRS
• Forgetting to attach Form 8821 or Form 2848 when required
• Leaving out phone or fax information that could help IRS processing

Broader filing issues are covered in how to fill out Form 8802.

How Form8802.com Helps With Form 8802 Preparation

Form8802.com is a guided Form 8802 preparation tool designed to help applicants request Form 6166. The workflow guides applicants through applicant information, certification years, country selection, payment confirmation information, mailing information, appointee information, and optional e-fax submission when appropriate.

Users receive digital copies of the prepared application and fax package by download and email. Those copies can help applicants keep track of the Form 8802 request, payment confirmation number, appointee information, certification year, country requested, and submission details if follow-up is needed.

Form8802.com does not issue Form 6166 and is not affiliated with the IRS or any government agency. The IRS reviews the Form 8802 application and determines whether Form 6166 can be issued.

Summary

Form 8802 appointee information is entered on line 3b when the applicant wants the IRS to communicate with another person about the Form 8802 request.

Line 3a is for mailing Form 6166. Line 3b identifies the appointee the IRS may contact about processing questions. Form 8821 and Form 2848 are separate authorization forms that may be needed depending on whether the third party needs disclosure authority or representation authority.

Taxpayers who are ready to begin may start a Form 8802 application using a digital workflow to prepare the application and choose optional e-fax.