How to Complete Form 2848: Line-by-Line Instructions

IRS 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 the representative to perform a range of actions, such as discussing confidential tax information and signing agreements on the taxpayer’s behalf. This form formally establishes the relationship, ensuring the IRS can communicate and work with a designated professional regarding your tax matters.

Information Required to Complete Form 2848

Before filling out Form 2848, gather all necessary information and obtain the most current version of the form from the IRS website.

You must provide your full name, current address, and a valid Taxpayer Identification Number (TIN). A TIN can be a Social Security Number (SSN) for individuals, an Individual Taxpayer Identification Number (ITIN) for certain non-resident and resident aliens, or an Employer Identification Number (EIN) for businesses, trusts, and estates.

You will also need the representative’s full name, address, and contact information, along with their Centralized Authorization File (CAF) and Preparer Tax Identification Number (PTIN), if available. The CAF is an IRS database for power of attorney documents, and a unique nine-digit CAF number is assigned to each representative upon their first filing.

You must identify the type of representative you are authorizing, as only certain individuals like attorneys, Certified Public Accountants (CPAs), and Enrolled Agents (EAs) are eligible to practice before the IRS. For Part II of the form, you will need their specific licensing information, such as the jurisdiction of their license. Finally, you must determine the scope of the authorization, including the tax matters, form numbers, and years or periods to be covered.

Line-by-Line Instructions for Form 2848

The form is divided into two parts. Accuracy is needed to ensure the IRS processes the authorization without delay.

Part I – Power of Attorney

This part of the form establishes the identity of the taxpayer and representative and defines the scope of the granted authority.

On Line 1, enter your name, TIN, daytime telephone number, and address. The address listed here will not change your official “last known address” with the IRS, as a separate form is required for that purpose.

On Line 2, list the details for up to four representatives, including their name, address, CAF number, PTIN, and contact numbers. If a representative does not have a CAF number, write “None,” and the IRS will assign one. You must also check the box for each representative if you want them to receive copies of IRS notices and communications.

On Line 3, specify the tax matters the representative is authorized to handle. Enter the description, tax form number, and the specific years or periods. For example, specifying “Form 1040 for 2023” limits the representative’s authority to only that form and year.

Line 4 should be checked if the authorization is for a specific issue that you do not want recorded on the CAF system. Line 5 allows you to list any acts you do not want your representative to perform, such as signing a tax return on your behalf or receiving refund checks, which is prohibited unless specifically allowed in writing.

On Line 6, indicate whether to revoke prior powers of attorney. Checking this box cancels any existing Form 2848 on file for the same tax matters and years listed on Line 3. If you wish to keep other representatives for different matters, do not check this box and instead attach a copy of the existing POAs you want to remain in effect.

Line 7 requires the taxpayer’s signature and the date. For an individual return, the taxpayer signs. For a joint return, each spouse must file a separate Form 2848. For a corporation, an officer with the authority to bind the corporation must sign and enter their title.

Part II – Declaration of Representative

This section is completed by the representative(s) named in Part I. By signing, the representative attests they are eligible to practice before the IRS. They must designate their qualification, enter their licensing jurisdiction and number, and then sign and date the declaration. Each representative listed in Part I must complete and sign this part.

Executing and Submitting the Form

After the form is filled out and signed by both the taxpayer and representative, it should be reviewed for accuracy before submission to the IRS. An incomplete or inaccurate form can lead to processing delays or rejection.

The form can be submitted by mail or fax. The correct mailing address or fax number depends on the taxpayer’s state of residence. Consult the official Form 2848 instructions for a chart listing the proper submission locations.

A representative can also submit the form through an IRS online account. This method involves uploading a scanned, signed copy of the form directly to the IRS portal. This often results in faster processing, with authorizations recording to the CAF system almost immediately.

Once processed by the IRS, the authorization is recorded on the CAF system. The representative will then be formally recognized and can contact the IRS on the taxpayer’s behalf. They will also begin receiving copies of notices if that option was selected.

Managing or Revoking a Power of Attorney

If circumstances change, a taxpayer may need to revoke an active Form 2848. To completely revoke a power of attorney, send a copy of the original Form 2848 to the IRS with “REVOKE” written across the top of the first page. The taxpayer must also sign and date this copy.

Alternatively, filing a new Form 2848 for the same tax matters and checking the box on Line 6 will automatically revoke any previous power of attorney for those same items. This method can revoke an old authorization while granting a new one.

A representative can withdraw from their role by sending a written notification to the IRS location where the original form was filed. The representative should also provide a copy of the withdrawal notice to the taxpayer.