How to Get a CAF Number From the IRS

The Internal Revenue Service (IRS) assigns a unique nine-digit Centralized Authorization File (CAF) number to authorized representatives who interact with the agency on behalf of taxpayers. This number serves as an identifier for tax professionals, allowing the IRS to track who has the authority to act on a taxpayer’s behalf. Obtaining a CAF number streamlines communication and ensures proper identification in tax-related matters.

Understanding the CAF Requirement

A CAF number is essential for tax professionals, such as Certified Public Accountants (CPAs), Enrolled Agents (EAs), attorneys, and other third-party designees. These individuals need a CAF number to represent taxpayers before the IRS for various tax matters, including accessing confidential taxpayer information or performing actions on their behalf. This identifier allows the IRS to maintain a secure database of authorized representatives, verifying credentials and ensuring only authorized individuals receive sensitive information. The CAF number facilitates streamlined interactions, eliminating the need to repeatedly submit authorization documents for each client interaction.

The CAF system tracks authorizations like a Power of Attorney or Tax Information Authorization, which grant different levels of access. For instance, a Power of Attorney allows a representative to perform certain acts and receive confidential information, while a Tax Information Authorization generally permits inspecting or receiving confidential tax information. Without a CAF number, tax professionals cannot legally represent clients or access their confidential tax records.

Preparing Your CAF Number Application

To obtain a CAF number, you will need to prepare and submit specific IRS forms. 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 grants a representative the authority to perform specific acts and receive confidential taxpayer information, enabling them to represent the taxpayer before the IRS. In contrast, Form 8821 authorizes an individual or organization to inspect and/or receive confidential tax return information, but does not grant the authority to represent the taxpayer.

When preparing either form, you must provide specific information for both yourself (as the representative) and the client (taxpayer). For the representative, this includes your full name, mailing address, and your Preparer Tax Identification Number (PTIN), Social Security Number (SSN), or Employer Identification Number (EIN). If you do not yet have a CAF number, you should write “NONE” in the CAF number field on the form, as the IRS will assign one upon processing your first authorization request. For the client, you will need their full name, mailing address, and their Taxpayer Identification Number (TIN), which could be an SSN or EIN.

You must also specify the exact tax matters and periods for which authorization is sought. This includes the type of tax (e.g., income, payroll), the tax form number (e.g., Form 1040, Form 941), and the specific year(s) or period(s). Avoid using broad terms like “all years,” as the IRS requires specific periods. Ensure all required signatures are present; Form 2848 generally requires both the taxpayer’s and the representative’s signature, while Form 8821 requires the taxpayer’s signature.

Submitting Your CAF Number Request

Once you have meticulously completed either Form 2848 or Form 8821, you can submit your CAF number request to the IRS through several methods. The most common options include mail, fax, or, in some cases, online submission. The specific mailing address or fax number depends on your location, as the IRS maintains different Centralized Authorization File (CAF) units across the country. For instance, many states mail forms to Memphis, Tennessee, or Ogden, Utah.

If choosing to fax, it is important to use the correct regional fax number provided in the form instructions. Including a cover sheet and confirming transmission can help ensure successful delivery of faxed documents. The IRS also offers an online submission tool for Forms 2848 and 8821 through IRS.gov/submit2848 or IRS.gov/submit8821. This online option may allow for electronic signatures, but mailed or faxed forms generally require handwritten signatures.

What to Expect After Applying

After submitting your CAF number application, the IRS will process your request, and processing times can vary. While some sources indicate a processing time of a few weeks, others suggest it could take between 30 and 60 days. The IRS processes forms on a first-in, first-out basis, regardless of the submission method.

Once your CAF number has been assigned, the IRS will typically notify you by mail with a confirmation letter, such as a CP547 notice. This notice will contain your unique nine-digit CAF number. It is essential to retain this notice, as this assigned CAF number should be used on all future authorization forms and communications with the IRS to ensure proper routing and identification of your authorized status. If you do not receive your CAF number within the expected timeframe or forget it, you can contact the IRS Practitioner Priority Service (PPS) at 866-860-4259 for assistance.