Instructions to Form 2848: Power of Attorney

IRS Form 2848, Power of Attorney and Declaration of Representative, is a legal document used to authorize a qualified individual to represent a taxpayer before the Internal Revenue Service. This authorization allows the designated person to perform actions such as speaking with the IRS, signing agreements, and receiving confidential tax information on the taxpayer’s behalf. It is distinct from Form 8821, Tax Information Authorization, which only permits the inspection of tax records and does not grant representative powers.

Information and Decisions Needed Before Completing the Form

Before filling out Form 2848, a taxpayer must gather specific pieces of information. This includes the taxpayer’s full name, current mailing address, and the appropriate Taxpayer Identification Number. For an individual, this is typically a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), while a business would use an Employer Identification Number (EIN).

The taxpayer must also collect information about their chosen representative. This includes the representative’s full name and address. Two identifiers for representatives are the Centralized Authorization File (CAF) number and the Preparer Tax Identification Number (PTIN). The CAF number is a unique nine-digit number the IRS assigns to representatives, which links all their authorized cases, while a PTIN is required for professionals who prepare federal tax returns for compensation. If a representative does not have a CAF number, one will be assigned after the form is processed.

A taxpayer must also determine if their chosen representative is eligible to practice before the IRS. Eligible individuals include attorneys, Certified Public Accountants (CPAs), Enrolled Agents, Enrolled Retirement Plan Agents, Enrolled Actuaries, and certain family members. The form itself lists the specific categories of individuals who can be designated.

Finally, the taxpayer needs to decide the precise scope of the representation. This involves identifying the specific tax matters the representative will handle. Examples include “Income Tax,” the specific tax form number like “Form 1040,” and the exact years or periods involved, such as “2024 and 2025.”

Completing Form 2848 Line by Line

The first part of Form 2848 requires the taxpayer’s information. On line 1, the taxpayer enters their full name, address, and daytime phone number, along with their Taxpayer Identification Number. This number could be an SSN, ITIN, or EIN, depending on whether the taxpayer is an individual or a business entity.

Line 2 has space for the name, address, CAF number, PTIN, and contact information for each representative. A taxpayer can list up to four representatives on a single form; if more are needed, an additional Form 2848 must be attached. The taxpayer can also check a box to designate up to two of these representatives to receive copies of all IRS notices and communications.

Line 3, titled “Acts Authorized,” is where the taxpayer specifies the scope of the power granted. This section requires a clear description of the matter, the relevant tax form number, and the specific years or periods the authorization covers. For example, a taxpayer might enter “Income Tax,” “Form 1040,” and “2024.” While future tax periods can be included, the authorization cannot extend more than three years from December 31 of the year the form is signed.

Lines 5a and 5b address additional acts and specific exclusions. Line 5a contains checkboxes to grant the representative specific powers, such as the authority to sign a tax return or the ability to receive refund checks. Authorizing a representative to sign a tax return is permitted only in specific circumstances, such as disease, injury, or continuous absence from the United States, and requires an explanatory statement. Conversely, line 5b allows the taxpayer to list any acts they do not want the representative to perform.

Line 6 of the form deals with the retention or revocation of prior powers of attorney. Filing a new Form 2848 for the same tax matters and periods automatically revokes any previously filed powers of attorney. If a taxpayer wishes to keep a prior authorization in effect, they must check the box on line 6 and attach a copy of the previously filed Form 2848, which allows multiple representatives to remain active.

In Part I, line 7, the taxpayer signs and dates the form, affirming the authorization. If the authorization is for a joint return and both spouses want to be represented by the same person, they can file a single Form 2848 that both must sign. A separate form is needed for each spouse only if they wish to name different representatives.

In Part II, “Declaration of Representative,” each representative must sign, date, and provide their professional designation, such as “CPA” or “Attorney.” They must also include their licensing jurisdiction and number.

Submitting the Completed Form

Once Form 2848 is completed and signed, it must be submitted to the IRS. The correct mailing address or fax number depends on the taxpayer’s state of residence and is listed in the form’s instructions. For faster processing, the IRS also offers an online submission portal at IRS.gov, which allows for digital uploads of the form.

After submission, the IRS processes the form and records the authorization in its Centralized Authorization File (CAF) system. This database links the representative to the taxpayer’s account for the specified tax matters. Processing times can vary, but online submissions are generally recorded more quickly. The IRS will mail a letter with the assigned CAF number to any new representative.