Retain a Copy:Make a copy of the completed and signed Form 8821 for your records. This will serve as a reference and proof of the authorization granted. Submit the Form:Submit the completed Form 8821 to the IRS. The submission can be done through mail, fax, or electronically (if electroni...
If I didn't get a W-9 completed by the seller and/or if I failed to include the “designation clause” in my purchase agreement (or even if I did but wanted to make the process easier for the seller), I could put together a letter of instruction and send it to the seller along ...