How to File Form 2848 for a Deceased Taxpayer

IRS Form 2848, Power of Attorney and Declaration of Representative, allows an individual to authorize another person to act on their behalf in matters before the Internal Revenue Service. This authorization can include receiving confidential tax information and performing various actions specified on the form. When a taxpayer is deceased, granting this authority involves specific procedures and documentation to ensure the person acting has the legal right to manage the decedent’s tax affairs.

Establishing Authority to Act for the Deceased

Before anyone can represent a deceased taxpayer before the IRS, they must establish their legal authority. The individual recognized by the IRS is the court-appointed personal representative of the estate, such as an executor or administrator. This personal representative stands in the shoes of the deceased taxpayer for tax purposes.

To prove this authority to the IRS, the personal representative must obtain a formal court document. This document is known as Letters Testamentary for an executor or Letters of Administration for an administrator. These court-issued letters serve as official evidence that the named individual has the legal power to manage the estate’s financial obligations, including all tax matters.

A related step is filing Form 56, Notice Concerning Fiduciary Relationship. This form’s purpose is to notify the IRS that a fiduciary relationship exists; it does not grant legal authority. All fiduciaries, including court-appointed personal representatives, should file Form 56 to ensure the IRS directs communications to them. The primary document required to prove authority on Form 2848 remains the court-issued letters.

Required Information and Documents for Form 2848

Properly completing Form 2848 requires specific information related to the deceased taxpayer, the appointed representative, and the scope of the authorized acts. The form is divided into several parts that require careful attention to detail.

Taxpayer Information

In Part I, the form asks for taxpayer information. For a deceased individual, this section must be filled out precisely. You must enter the decedent’s full name, followed by the word “Deceased,” and then the name and title of the personal representative. For example, the line should read: “John Smith, Deceased, by Mary Smith, Executor.” The deceased’s last known address and their Social Security Number (SSN) must also be entered.

Representative(s)

This section identifies the individual being appointed to represent the estate. The representative’s full name, address, and telephone number are required. Include the representative’s Centralized Authorization File (CAF) number if available; otherwise, the IRS will assign one. If the representative is a paid tax preparer, their Preparer Tax Identification Number (PTIN) must be entered.

Acts Authorized

The personal representative must clearly define the scope of the authority being granted. This includes specifying the tax matters, the tax form numbers, and the years or periods the representative is authorized to handle. For instance, if the representative will handle the decedent’s final income tax return, you would list “Income,” “Form 1040,” and the relevant tax year. For estate tax matters, you would enter the decedent’s date of death instead of a tax year.

Taxpayer Signature

The personal representative signs the form in their official role for the estate. The signature should reflect this fiduciary duty, for example: “Mary Smith, Executor for the Estate of John Smith.” This signature certifies the personal representative has the legal authority to execute the power of attorney. A copy of the court document proving this authority, such as Letters Testamentary, must be attached to Form 2848 when it is filed.

Declaration of Representative

Part II of the form is the Declaration of Representative, which must be completed and signed by the individual being appointed. In this section, the representative attests to their eligibility to practice before the IRS. This involves indicating their professional designation, such as an attorney, Certified Public Accountant (CPA), or Enrolled Agent, and providing their license or enrollment number.

Filing the Completed Power of Attorney

Once Form 2848 is signed by both the personal representative and the appointed representative, it must be submitted to the IRS. The submission package must include the completed Form 2848 and a copy of the court-issued document proving the personal representative’s authority. Assembling a complete package is necessary to avoid processing delays.

The IRS provides specific mailing addresses and fax numbers for filing Form 2848, which are organized based on the state of the deceased taxpayer’s last known address. The official IRS instructions for Form 2848 contain a chart listing the correct submission locations. It is important to consult this chart to ensure the form is sent to the proper service center.

After submission, the IRS reviews the form and attached proof of authority. If accepted, the information is entered into the Centralized Authorization File (CAF) system, officially recognizing the representative’s authority. The representative will then receive copies of IRS notices and can communicate directly with the IRS. Processing can take several weeks.