Form 2848 Power of Attorney

Form 2848, Power of Attorney and Declaration of Representative, is the document that lets someone speak for you before the IRS. If a CPA, attorney or enrolled agent is going to handle an audit, a collection matter or a notice for you, this is the form that makes it official. It is short, but small mistakes cause the IRS to reject it, so it helps to understand each part.

What Form 2848 does

The IRS describes Form 2848 as the form you use to authorize an individual to represent you before the IRS. For the matters listed, the representative can generally do what you could do, including receiving your confidential information and signing agreements, consents and waivers. Some acts need separate, explicit authorization on the form, such as adding representatives, disclosing returns to a third party and signing a return. A representative may sign a return only in limited cases, such as disease or injury, or continuous absence from the United States for at least 60 days before the due date.

A representative cannot endorse or negotiate your refund checks, and authorizing one does not relieve you of your own obligation to file and pay.

Form 2848 versus Form 8821

Form 8821 covers only the tax types and periods you list. If you only want someone to see your transcripts, Form 8821 is enough.

Who may represent you

A representative must be eligible to practice before the IRS. The categories on Form 2848 include attorneys, CPAs and enrolled agents in good standing, enrolled actuaries and retirement plan agents (limited to retirement plan matters), and certain others such as family members, officers and full-time employees. Qualifying students in a Low Income Taxpayer Clinic can appear under a special authorization.

Unenrolled return preparers have limited rights. They may represent a client only before revenue agents, customer service representatives and similar IRS personnel, and only in an examination of a return they prepared and signed. They cannot represent clients before Appeals, revenue officers or IRS Counsel, and they must meet PTIN and Annual Filing Season Program requirements. A person who does not qualify to represent you can still be authorized to receive your information with Form 8821.

Representatives are governed by Circular 230, the Treasury rules for practice before the IRS, which cover duties such as due diligence and avoiding unreasonable delay. A CAF number only confirms that an authorization file exists. It does not prove the person is authorized to practice.

How to complete Form 2848

1. Taxpayer information. Provide your name, address and taxpayer ID. If you filed a joint return and both spouses want representation, each spouse must file a separate Form 2848.
2. Representatives. List each person by name and address with a CAF number if they have one. Up to four representatives can be on a form.
3. Tax matters. For each matter, list the type of tax, the form number (for example, 1040 or 941) and the specific years or periods. The IRS will return a form that uses a general reference such as "all years." Future periods are allowed, but the IRS will not record years beyond three years from December 31 of the year it receives the form.
4. Additional acts. Use the line for added authority or restrictions only when you intend them.
5. Prior authorizations. A new form generally revokes earlier powers of attorney for the same matter unless you check the box to keep them.
6. Signatures. You sign and date. The representative signs the declaration in Part II. Entities need an authorized signer, such as an officer.

How to submit it

The fastest route is online. Practitioners can upload Form 2848 through a Tax Pro Account, and taxpayers can approve electronic requests through their own IRS online account. Forms filed by mail or fax need a handwritten signature, while a form with an electronic signature must go online. For urgent matters, a signed form can be faxed to the IRS employee handling the case. Processing takes time, and the IRS publishes a processing status page.

How to revoke or withdraw

To revoke, write "REVOKE" across the first page of your copy, sign and date it, and send a copy to the IRS. If you do not have a copy, send a signed revocation statement. A representative withdraws the same way by writing "WITHDRAW." Filing a new Form 2848 for the same matter also revokes the earlier one.

Common mistakes

• Listing "all years" or leaving out the tax form number.
• Using Form 2848 when only Form 8821 is needed.
• Assuming it covers state agencies. It does not; see state tax notices and representation.

How we can help

We prepare Form 2848 for our clients' IRS matters and submit it, then review your transcripts, read your notices and communicate with the IRS for you. You decide which matters and years are covered, and we recommend reviewing any authorization before you sign. See IRS audit representation and tax transcripts, or contact us.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.