Who Can Get a CAF Number From the IRS?

Authorized Representatives

The Internal Revenue Service (IRS) assigns a Centralized Authorization File (CAF) number to specific individuals who are authorized to represent taxpayers. These authorized representatives serve as a link between taxpayers and the IRS, facilitating communication and resolution of tax matters. Receiving a CAF number recognizes this authority, allowing the IRS to track who is representing various taxpayers.

Attorneys can obtain a CAF number if licensed to practice law in any U.S. state, territory, possession, or the District of Columbia. They represent clients in various tax proceedings and negotiations with the IRS. Certified Public Accountants (CPAs) are also eligible for a CAF number if they hold a valid license from any U.S. state, territory, possession, or the District of Columbia. CPAs frequently represent taxpayers in audits, collections, and other compliance issues due to their expertise in financial records and tax law.

Enrolled Agents (EAs) are federally licensed tax practitioners who specialize in taxation and have unlimited practice rights before the IRS. They can represent taxpayers on any tax matter, regardless of the type of tax or where the taxpayer lives. Enrolled Actuaries (EAs) and Enrolled Retirement Plan Agents (ERPAs) are also federally licensed professionals with specific expertise in retirement plans and can represent taxpayers within their defined scope of practice. Their federal licensure qualifies them to receive a CAF number.

Certain other individuals may also be authorized to represent taxpayers under specific circumstances, even if they are not attorneys, CPAs, or enrolled agents. This can include unenrolled return preparers who signed a tax return under examination, but their authority is generally limited to that specific return and tax year. Corporate officers can represent their corporations, and in limited instances, family members may represent a deceased taxpayer’s estate or a minor child. Only these specific categories of authorized individuals can be assigned a CAF number.

Steps to Obtain a CAF Number

An authorized representative does not directly apply for a CAF number. The IRS assigns this number upon successful processing of the representative’s initial valid authorization form. This form is either Form 2848, Power of Attorney and Declaration of Representative, or Form 8821, Tax Information Authorization. Submitting one of these forms for the first time initiates the CAF number assignment process.

Once the representative submits their first authorization form to the IRS, the agency begins its processing. The IRS verifies the representative’s credentials and ensures the form is accurately completed and properly executed. This internal review confirms the representative’s eligibility to act on behalf of the taxpayer.

Upon successful validation and processing of the initial Power of Attorney or Tax Information Authorization, the IRS assigns a CAF number to the representative. This number serves as their permanent identifier within the IRS system for all future authorizations. The representative is notified of their new CAF number through a notice mailed to them by the IRS. This notification occurs after the initial authorization form has been fully processed and recorded.

Using Your CAF Number

Once assigned, a CAF number is used in an authorized representative’s ongoing interactions with the IRS. This number serves as a permanent identifier for the representative in all subsequent submissions of Form 2848, Power of Attorney, and Form 8821, Tax Information Authorization, for different clients. The CAF number streamlines communication and record-keeping by allowing the IRS to quickly identify the representative associated with various taxpayer authorizations.

The CAF number identifies the representative to the IRS across multiple client cases. When a representative includes their CAF number on subsequent authorization forms, it signals to the IRS that this specific individual is authorized to receive confidential tax information or represent the taxpayer in specific matters. This consistent identification helps maintain an organized and efficient system for managing taxpayer representation.

The number also links all client authorizations to the same representative within the IRS system. This consolidation allows the IRS to have a comprehensive view of the representative’s authorized client base, improving their ability to process requests and inquiries efficiently. By providing their CAF number on every new Form 2848 or Form 8821, representatives help expedite their future interactions with the IRS on behalf of their clients. This ensures that all relevant correspondence and actions are correctly attributed to the representative.