These steps enable individual taxpayers to grant permission for preparers to view their tax records or represent them.
Once completed and submitted, authorization requests appear in a taxpayer’s Online Account for review, approval or rejection and electronic signature. To complete approval, a taxpayer checks a box as the approved signature and submits the request to the Internal Revenue Service.
Completed digital authorizations go directly to the Centralized Authorization File (CAF) database and do not require manual processing. Most requests will be immediately appear on the list of approved authorizations in the taxpayer's Online Account and the tax professional's Tax Pro Account.
To connect with tax professionals, taxpayers login to their Online Accounts using their IRS username and password or th create an account after passing a one-time identity verification process.