How to Get a CAF Number From the IRS

A Centralized Authorization File (CAF) number is a unique nine-digit identification number assigned by the Internal Revenue Service (IRS) to individuals authorized to represent taxpayers. This number helps the IRS efficiently track and identify tax professionals and other authorized third parties who communicate with the agency on behalf of taxpayers, streamlining interactions and allowing the IRS to quickly verify a representative’s authority.

Preparing Your Authorization Request

Obtaining a CAF number begins with completing an authorization form. The two primary forms are Form 2848, Power of Attorney and Declaration of Representative, and Form 8821, Tax Information Authorization. These forms allow a designated individual to interact with the IRS concerning a taxpayer’s confidential information.

Form 2848 grants a representative the authority to perform various actions, including negotiating payment plans, signing on the taxpayer’s behalf, receiving notices, and appealing disputes. Conversely, Form 8821 provides permission to inspect and receive confidential tax information, such as transcripts and account details, but does not grant the authority to represent the taxpayer or make decisions for them.

When preparing either form, specific information is required from both the taxpayer and the representative. For the taxpayer, this includes their full name, mailing address, and taxpayer identification number (TIN), such as a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or Employer Identification Number (EIN). If the taxpayer is a business entity, their EIN and business address are necessary.

For the representative, the form requires their full name, mailing address, and professional designation, such as Certified Public Accountant (CPA), attorney, or enrolled agent. If the representative already has a CAF number, it should be entered; otherwise, “None” should be written, and the IRS will assign one upon processing. A Preparer Tax Identification Number (PTIN) is also required for paid tax preparers.

Line 3 of both forms is crucial for specifying the scope of the authorization. The representative must detail the specific tax matters, relevant tax form numbers (e.g., Form 1040), and the tax years or periods covered. Avoid using general terms like “all years” or “all taxes,” as this can lead to rejection. For instance, if the authorization is for income tax matters for a specific year, “Income,” “Form 1040,” and “2023” would be entered.

Both the taxpayer and the representative must sign and date the forms. An incorrect or missing signature will result in the form being rejected. If a married couple files jointly, each spouse must complete and sign their own separate Form 2848. These forms are readily available for download on the IRS website.

Submitting Your Completed Forms

Once Form 2848 or Form 8821 is completed and signed, submit it to the IRS. Several approved methods exist: fax, mail, and online for certain electronic signatures. The method chosen can impact processing times.

Many tax professionals prefer faxing due to its speed, as faxed forms typically reach the IRS system within days, significantly faster than mailed forms. The specific fax number depends on the taxpayer’s state of residence. The IRS provides a “Where To File Chart” in the form instructions and on its website to identify the correct fax number or mailing address for the CAF unit. Generally, states west of the Mississippi submit to Ogden, while states east submit to Memphis.

Electronic submission is an option if the forms contain acceptable electronic signatures. The IRS offers an online tool for uploading Form 2848 and Form 8821 at IRS.gov/Submit2848 or IRS.gov/Submit8821. To use this online portal, tax professionals need a Secure Access account. Do not duplicate online submissions by fax or mail, as this will not expedite processing and may cause issues.

After submission, processing times can vary, often taking a few weeks, especially during peak tax seasons. The IRS processes forms in the order they are received, regardless of the submission method. While an immediate confirmation email is sent for online submissions, the IRS generally does not notify the submitter when the form is processed.

Understanding Your CAF Number and Authorization Status

Upon processing Form 2848 or Form 8821, the IRS assigns a unique nine-digit CAF number to the representative, unless one was already provided. This number is recorded in the Centralized Authorization File system, serving as a permanent identifier for the representative in future interactions with the IRS concerning client matters. The CAF number helps IRS personnel quickly confirm the representative’s authority without requiring repeated submission of authorization documents.

Representatives can check the status of a submitted authorization request. The Practitioner Priority Service (PPS) is a dedicated IRS phone line for tax professionals to inquire about the status of authorizations and retrieve their assigned CAF number if forgotten. This service operates during business hours, and the representative must authenticate their identity to receive assistance. Some online tools also allow tax professionals to view active authorizations.

An authorization can be revoked by the taxpayer or withdrawn by the representative. To revoke an authorization, the taxpayer can submit a new Form 2848 or Form 8821 with “REVOKE” written across the top, along with a current signature and date. This form should then be mailed or faxed to the same IRS office where the original was filed. If the taxpayer does not have a copy of the original form, they can send a signed and dated statement of revocation to the IRS, listing the matters and periods being revoked.

Similarly, a representative can withdraw authorization by writing “WITHDRAW” on the top of the form, signing, dating it, and sending it to the IRS. If the representative does not have a copy of the original form, a written statement of withdrawal containing the necessary client and authorization details can be submitted. The IRS will typically send letters to both the taxpayer and the withdrawing representative to confirm the withdrawal.