Form 2848 Instructions for IRS Power of Attorney
Authorize a representative for your IRS tax matters. Our guide explains the process for establishing and managing a valid Power of Attorney using Form 2848.
Form 2848, Power of Attorney and Declaration of Representative, is a legal document that allows a taxpayer to authorize a specific individual to represent them before the Internal Revenue Service (IRS). This authorization empowers a designated person to discuss your tax issues, access your confidential tax information, and act on your behalf regarding specific tax matters you define, which can be particularly useful when navigating complex situations like audits or resolving tax liabilities.
Information and Documentation for Form 2848
Before completing Form 2848, you must select a qualified representative. The IRS permits certain professionals to represent taxpayers, including attorneys, Certified Public Accountants (CPAs), and Enrolled Agents (EAs). In some limited circumstances, a family member may also be authorized to assist.
You must provide information for both yourself and your representative. For the taxpayer, this includes your full name, mailing address, daytime phone number, and Taxpayer Identification Number (TIN), such as a Social Security Number (SSN) or Employer Identification Number (EIN). For the representative, you must enter their name, address, phone number, and fax number. You can name up to two representatives on the form; if you need to authorize more, you must attach an additional Form 2848.
You will also need your representative’s professional credentials, including their Preparer Tax Identification Number (PTIN). The form also requires a Centralized Authorization File (CAF) number. The CAF is the IRS system used to store these authorizations. If your representative has a CAF number, they will provide it; if not, the IRS will assign one after the form is processed.
The form requires you to be specific about the tax matters your representative can handle. On Line 3, “Acts Authorized,” you must list the type of tax (e.g., Income, Employment), the tax form number (e.g., 1040, 1120), and the years or periods for which you are granting authority. This precision ensures the representative’s power is limited to the tax issues you intend for them to manage.
The form, which can be downloaded from the IRS website, is divided into parts. You will enter your information in Part I and your representative’s details and professional numbers in Part II. For the document to be valid, both the taxpayer and the representative must sign and date it.
Submitting Form 2848 to the IRS
The IRS encourages online submission through its “Submit Forms 2848 and 8821 Online” tool, which is available to those with an IRS Secure Access account and allows for faster processing. Mail and fax are also available submission options. You should always use the most current version of the form from the IRS website.
If submitting by mail or fax, the correct address or number depends on the taxpayer’s address. You must consult the official Form 2848 instructions to find the appropriate service center for your location. Sending the form to the wrong location can cause processing delays.
After submission, the IRS Centralized Authorization File (CAF) unit processes the form. This unit reviews the document and enters it into the system the IRS uses to track all power of attorney authorizations.
Upon successful processing, your representative is authorized to act on your behalf. This includes communicating with the IRS and receiving copies of notices and tax records for the authorized periods. The IRS will send correspondence to both you and your representative.
Revoking or Withdrawing a Power of Attorney
A taxpayer can revoke a Power of Attorney at any time. The most direct method is to file a new Form 2848 for the same tax matters and check the box on Line 6. This action indicates that you are revoking all previously filed powers of attorney for the same matters and periods.
Alternatively, a taxpayer can revoke a POA by sending a signed and dated statement of revocation to the IRS. The statement must clearly indicate that the previous power of attorney is revoked and include the names and addresses of the taxpayer and the representative. This document should be sent to the IRS office where the original Form 2848 was filed.
A representative may also withdraw their authorization by sending a signed and dated statement to the IRS. This statement must specify the taxpayer’s name, address, and TIN, and declare the representative’s intent to withdraw. The representative must also provide a copy of the withdrawal statement to the taxpayer.