In IRS Tax Tip 2021-110, the IRS indicates that taxpayers and tax professionals will be asked to verify their identity whenever they call the IRS.
IRS phone assistors only discuss personal information with the taxpayer or a representative. To ensure that taxpayers do not have to call back, they should have the following information ready:
- Social Security numbers (SSN) and birth dates for those who were named on the tax return,
- An Individual Taxpayer Identification Number (ITIN) letter if the taxpayer has one instead of an SSN,
- Filing status: single, head of household, married filing joint or married filing separate,
- Copy of the tax return in question,
- Prior-year tax return if phone assistor needs to verify taxpayer identity with info from the return before answering certain questions, and
- Any IRS letters or notices received by the taxpayer.
Before calling about a third-party, tax professionals should have the following information available:
- Verbal or written authorization from the third-party to discuss the account,
- Ability to verify the taxpayer's name, SSN or ITIN, tax period and tax forms filed,
- Preparer Tax Identification Number (PTIN) if a third-party designee, and
- Current, completed and signed Form 8821, Tax Information Authorization or Form 2848, Power of Attorney and Declaration of Representative.