Taxation and Regulatory Compliance

How to Get a CAF Number for IRS Representation

Seamlessly authorize your tax professional to represent you before the IRS. Learn the steps to grant effective and secure tax representation.

The Centralized Authorization File (CAF) number is an identification issued by the Internal Revenue Service (IRS) that allows taxpayers to formally authorize a third party to represent them or receive their confidential tax information. The CAF number is assigned to the authorized representative, not the taxpayer.

Understanding the CAF Number

A CAF number is a unique nine-digit identification number the IRS assigns to an authorized representative, such as an attorney, Certified Public Accountant (CPA), or enrolled agent. This number is issued when the representative is granted power of attorney or tax information authorization for a taxpayer. This unique identifier facilitates secure communication and information sharing between the IRS and the authorized representative.

Professionals who commonly use CAF numbers in their representation of taxpayers include attorneys, CPAs, enrolled agents, enrolled actuaries, and occasionally, company partners or employees. The CAF number itself is not an authorization but rather points to the centralized file containing the legal authorizations filed by the tax professional.

Preparing Your Authorization Request

To authorize a representative, complete specific IRS forms that formally grant the desired level of access. The two primary forms for this purpose are Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization.

Form 2848, Power of Attorney and Declaration of Representative, authorizes a representative to perform specific acts and receive confidential information, allowing them to advocate your position and execute waivers or agreements. In contrast, Form 8821, Tax Information Authorization, permits a representative to receive and inspect confidential tax information but does not grant them the authority to represent you before the IRS or make decisions on your behalf. It allows for viewing tax records, such as past tax returns or payments, without granting the power to act.

When completing either form, you must provide your full legal name, address, and Taxpayer Identification Number (TIN), which could be your Social Security Number (SSN) or Employer Identification Number (EIN). The authorized representative’s name, address, phone number, and professional designation are also required. If the representative already possesses a CAF number, it should be included; otherwise, they can enter “NONE,” and the IRS will assign one.

You must specify the exact tax matters (e.g., income tax, payroll tax) and the precise tax periods (e.g., 2022, 2023, or specific quarters) for which authorization is granted. Avoid using general terms like “all years” as the IRS requires specific periods. For Form 2848, you can also detail any specific acts the representative is authorized to perform, such as signing consents or receiving notices. Both forms are available for download from the official IRS website.

Submitting Your Authorization Request

The IRS accepts these forms via mail, fax, or in some cases, online. For mailed submissions, the appropriate IRS mailing address depends on your geographic location. For instance, many states mail to Memphis, Tennessee, while others send to Ogden, Utah, and international authorizations go to Philadelphia, Pennsylvania.

Similarly, fax numbers vary by state, so it is necessary to consult the specific instructions for the form or IRS publications for the correct number. For example, fax numbers for Form 2848 generally fall into regional categories, such as 855-214-7519 for certain eastern states and 855-214-7522 for western states. While electronic signatures are accepted for online submissions through the IRS website (IRS.gov/Submit2848 or IRS.gov/Submit8821), mailed or faxed forms typically require a handwritten signature.

Processing times can vary, typically ranging from five business days to up to six weeks, depending on the submission method and IRS workload. The IRS will generally notify the representative or taxpayer of the authorization’s acceptance by sending a notice, such as a CP547, which confirms the assigned CAF number if it’s a new authorization. Once processed, the representative’s existing CAF number will be linked to the specific authorization, allowing them to contact the IRS regarding the specified tax matters.

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