What Is Tax Form 2848 and How Do I Complete It?
Learn the official process for granting a qualified representative the authority to handle your tax matters directly with the IRS using Form 2848.
IRS Form 2848, Power of Attorney and Declaration of Representative, is a legal document that grants an individual the authority to represent a taxpayer before the Internal Revenue Service. This allows a designated person to handle tax-related issues, such as responding to IRS notices, negotiating payment plans, and accessing confidential tax information. The form is used in situations that require professional assistance, including audits or appeals of IRS decisions. By signing Form 2848, a taxpayer gives a representative power to act on their behalf, though it does not transfer the taxpayer’s liability.
Information Required for Form 2848
To complete Form 2848, you must gather details for both the taxpayer and their representative. For the taxpayer, this includes their full legal name, mailing address, and daytime phone number. You will also need the taxpayer identification number, which could be a Social Security Number (SSN), Individual Taxpayer Identification Number (ITIN), or an Employer Identification Number (EIN). If the tax matter involves a sole proprietorship, both the individual’s SSN or ITIN and the business’s EIN may be required.
The form also requires information about the representative. Only certain individuals are eligible, including attorneys, Certified Public Accountants (CPAs), Enrolled Agents (EAs), and in some limited cases, unenrolled tax return preparers or immediate family members. You will need the representative’s name, address, phone number, and Preparer Tax Identification Number (PTIN). Professionals may also have a Centralized Authorization File (CAF) number, a unique nine-digit number the IRS uses to track representatives. If the representative does not have a CAF number, the IRS will assign one.
A clear description of the tax matters is also required. This involves identifying the type of tax, such as income, employment, or excise tax, and the relevant tax form numbers, like Form 1040 or Form 941. The authorization must be limited to specific years or tax periods, as general statements like “all years” are not permissible. The authorization can cover past years and up to three future tax years, and a Power of Attorney generally remains valid for seven years.
Completing Form 2848 Line by Line
To begin, you can download the most current version of Form 2848 from the IRS website. The form is divided into two main parts. Part I is the Power of Attorney section, where you will enter the taxpayer information you have gathered. This information must match what the IRS has on file to avoid processing delays.
Part II, the Declaration of Representative, is where the details of your chosen representative are entered. On Line 2, you will list the name, address, CAF number, and PTIN for each representative. The form has space for up to four representatives, but you can only designate up to two to receive copies of all IRS notices. Each representative must also select a designation letter that corresponds to their qualification (e.g., “a” for attorney) and provide any requested licensing information before signing this section.
Line 3 is dedicated to specifying the authorized tax matters. In the columns provided, you will enter the description of the matter (e.g., “Income”), the tax form number (e.g., “1040”), and the specific years or periods of the authorization. Being precise in this section is necessary, as vague entries can lead to the form’s rejection. For example, use the specific form number, such as “1120,” instead of “corporate tax return.”
Line 5a, “Additional Acts Authorized,” allows the taxpayer to grant the representative other specific powers, such as the authority to sign a tax return in limited situations or the power to receive refund checks. Line 5b allows the taxpayer to list any acts they do not want the representative to perform. Finally, for the form to be valid, the taxpayer must sign and date it in Part I, Line 7.
Filing and Managing Your Power of Attorney
Once Form 2848 is completed and signed by both the taxpayer and the representative, it must be submitted to the IRS. The form can be submitted electronically through the IRS website using the “Submit Forms 2848 and 8821 Online” tool, which accepts both electronic and handwritten signatures. Alternatively, the form can be mailed or faxed to an IRS service center, with the correct address or number found in the official instructions for Form 2848.
After submission, the IRS processes the form and records the authorization in its Centralized Authorization File (CAF) system. This system links the representative to the taxpayer’s account for the specified tax matters. Processing times can vary, but it may take several weeks for the authorization to become active, and the IRS will send a confirmation letter once it is recorded.
A taxpayer can revoke a power of attorney at any time. To do so, the taxpayer should send a copy of the original Form 2848 with “REVOKE” written across the top of the first page, along with a current signature and date, to the IRS. If a copy is not available, the taxpayer can send a signed statement that includes the taxpayer’s name, address, and identification number, as well as the representative’s name and address, and a clear declaration that their authority is revoked. A representative can also withdraw from representation by writing “WITHDRAW” across the top of the form, signing and dating it, and sending it to the IRS.