Form 2848: Power of Attorney and Declaration of Representative

What Form 2848 is for

Form 2848 is how you give an eligible person permission to represent you before the IRS. Once it is on file, that representative can receive and inspect your confidential tax information and do the things you could do yourself on the matters you list, including signing agreements and consents. The form is not honored for any purpose other than representation before the IRS.

Individuals, corporations, partnerships, exempt organizations, trusts, estates, employee plans and bond issuers all use it, and each one fills in line 1 a little differently. If you only want someone to see your tax information and not speak for you, use Form 8821 instead. Authorizing a representative does not relieve you of your own tax obligations.

Who uses Form 2848?

You use Form 2848 to authorize one or more individuals to represent you before the IRS. The person you name must be eligible to practice before the IRS. Part II lists the eligible designations, which run from attorney and CPA to enrolled agent, officer, full time employee, family member, enrolled actuary, unenrolled return preparer, qualifying student or law graduate, and enrolled retirement plan agent. A separate Form 2848 must be completed for each taxpayer. If you filed a joint return, you and your spouse each sign your own form, even when you name the same representative.

A fiduciary such as a trustee, executor, administrator, receiver or guardian signs the form on behalf of the person or entity.
Form 56 is what tells the IRS a fiduciary relationship exists.
Addresses you put on this form do not change your last known address with the IRS. Use Form 8822 or Form 8822-B for that.

When do you file Form 2848?

The text sets no due date. You file it when you want someone to act for you on a tax matter, and the authority only covers the years or periods you list on line 3. Signature timing does matter. Normally you sign first to grant the authority and your representative signs second to accept it. For domestic authorizations the representative must sign within 45 days of the date you signed, or 60 days if you live abroad. If your representative signs first, you have no required time limit for signing.

You can list the current period, periods that have already ended, and future periods.
The IRS will not record future years or periods on the CAF that go beyond 3 years from December 31 of the year it receives the form.
For each separate representation, the CAF drops a student or law graduate representative 130 days after your signature date.

Where do you send Form 2848?

If you check the box on line 4, mail or fax the form to the IRS office handling that specific matter. If you did not check that box, you pick from three options. You can submit it online at IRS.gov/Submit2848, which requires a Secure Access account. You can fax it to the number listed for where you live, or mail it to the address listed for where you live. The chart routes many eastern states to Memphis, TN, many western states to Ogden, UT, and APO and FPO addresses, U.S. territories and foreign countries to the International CAF Team in Philadelphia, PA.

Mailed or faxed forms need a handwritten signature. Digital, electronic or typed font signatures are not valid on those.
If you use an electronic signature, you must submit the form online.

How do you fill out line 3?

Line 3 is required, and a vague entry gets the form sent back. Enter the description of the matter, the tax form number where one applies, and the year or period. An example from the instructions is 'Income, 1040' for calendar year 2019. You can list consecutive years or inclusive periods using 'through', 'thru' or a hyphen, such as '2018 thru 2020'. For fiscal years, enter the ending year and month in YYYYMM format. For a short tax period, enter the beginning and ending dates. Do not use a general reference like 'All years', 'All periods' or 'All taxes'. The IRS will return any power of attorney with a general reference.

If the matter is not a tax matter or a form number does not apply, describe the matter and write 'Not Applicable' in the column that does not fit.
For estate tax matters, enter the decedent's date of death instead of the year or period.
For an employee plan, include the plan number in the description of the matter.

What your representative cannot do

Your representative is not authorized to endorse or negotiate any check the government issues for a federal tax liability, including directing that payment into an account they or their firm controls. Several other powers apply only if you check them on line 5a. Those are access to your IRS records through an Intermediate Service Provider, disclosure of your returns to third parties, substituting or adding a representative, and signing a return. Authority to sign your income tax return is allowed only in limited situations, such as disease or injury, continuous absence from the United States for at least 60 days before the filing date, or specific permission granted by the IRS for other good cause.

Use line 5b to list any other acts you do not want your representative to perform.
Unenrolled return preparers have limited rights and may only represent you during an examination of the return they prepared and signed, with a valid PTIN and the required Annual Filing Season Program Record of Completion.

How do you revoke or withdraw a power of attorney?

Filing this form automatically revokes earlier powers of attorney on file for the same matters and years or periods. If you want to keep an earlier one, check the box on line 6 and attach a copy of it. Filing Form 2848 does not revoke a Form 8821 that is in effect. To cancel without naming a new representative, write 'REVOKE' across the top of the first page, sign and date below that note, then mail or fax a copy. A representative who wants out of the job writes 'WITHDRAW' the same way and sends it in the same manner.

No copy of the old form? Send a signed and dated statement of revocation listing the matters and years or periods and each representative whose authority is revoked.
To revoke everything, write 'revoke all years/periods' instead of listing them.

Form 2848 line by line

Line	What goes there
1	Your name and address, your taxpayer identification number or numbers, daytime phone, and the plan number if one applies.
2	Each representative's full name and mailing address, CAF number, PTIN, phone and fax. Check the box if they should get copies of notices.
3	Required. Description of the matter, the tax form number, and the years or periods your representative can handle.
4	Check this box if the authorization is for a specific use the IRS will not record on the Centralized Authorization File.
5a	Check any extra powers: Intermediate Service Provider access, disclosure to third parties, substituting or adding a representative, signing a return, or other acts.
5b	List any acts you do not want your representative to perform on your behalf.
6	Check here only if you do not want to revoke earlier powers of attorney, and attach a copy of each one you want kept in effect.
7	Your signature, the date, your title if one applies, your printed name, and the taxpayer name from line 1 if that is not an individual.
Part II	Each representative enters their designation letter from a to r, licensing jurisdiction or authority, license number, signature and date.

Source: IRS, Form 2848 (Rev. Jan 2021) and Instructions for Form 2848, Power of Attorney and Declaration of Representative. This page explains the form in plain English. It is not tax advice.