What Is a CAF Number on Form 2848?
Clarify the IRS CAF number on Form 2848. Understand this unique identifier for tax representatives, its role in authorizations, and how it's assigned.
Form 2848, “Power of Attorney and Declaration of Representative,” is an Internal Revenue Service (IRS) document that allows taxpayers to grant authority to an eligible individual to represent them before the agency. This form is essential for tax professionals, such as attorneys, certified public accountants (CPAs), and enrolled agents, to communicate with the IRS on behalf of their clients. It formally establishes the scope of their representation, enabling them to handle various tax matters.
Understanding the CAF Number
A CAF, or Centralized Authorization File, number is a unique nine-digit identification number issued by the IRS to tax professionals. This identifier is assigned to individuals who are authorized to represent taxpayers before the IRS, including attorneys, CPAs, and enrolled agents. Its primary purpose is to allow the IRS to efficiently track and manage the authorizations granted to these representatives.
The CAF number identifies the representative, not the taxpayer, ensuring that the IRS can quickly verify credentials and authorization to access taxpayer information. This system aids the IRS’s administrative processes and security protocols, helping prevent unauthorized access to confidential tax records. By having a unique CAF number, tax professionals can streamline their interactions with the IRS, as the agency can readily confirm their right to act on a client’s behalf without repeatedly requesting authorization documents.
Locating and Using the CAF Number on Form 2848
On Form 2848, the CAF number field is specifically located in Part I, Line 2b. Representatives enter their unique nine-digit CAF number here. It is a mandatory field for representatives who have already been assigned a number by the IRS. The inclusion of this number links the representative’s authorization directly to the IRS’s internal records, facilitating efficient processing of the power of attorney.
If a tax professional is submitting Form 2848 for the very first time and has not yet received a CAF number, they should leave Line 2b blank or enter “None” in the space provided. Once assigned, the representative must use this same CAF number on all subsequent authorization forms and communications with the IRS.
How a CAF Number Is Assigned
A CAF number is not directly applied for by tax professionals. Instead, the IRS automatically assigns this unique nine-digit identifier upon the first successful submission of a valid authorization form, such as Form 2848 or Form 8821 (Tax Information Authorization), where the representative does not yet have a CAF number. When completing such a form for the first time, the representative indicates “None” in the CAF number field. This signals to the IRS that a new number needs to be issued.
Once the IRS processes this initial authorization form, they will assign a unique CAF number to the representative. The IRS typically sends a notice or letter confirming the assignment of this number, which may take a few weeks to arrive. This assigned CAF number then serves as the representative’s permanent identifier for all future interactions with the IRS concerning client authorizations. It is important to note that a tax professional only receives one CAF number, regardless of the number of clients they represent, and it remains valid unless revoked.