Form 2848: Giving Power of Attorney to Your Tax Attorney

What Form 2848 Does

Form 2848 authorizes one or more individuals to represent a taxpayer before the IRS for the specific tax matters and periods listed on the form. Unless the form limits that authority, a representative can receive and inspect confidential tax information and perform the acts the taxpayer can perform for those matters, such as signing agreements, consents, and waivers.

The IRS generally will not discuss a taxpayer’s account with a third party without a valid authorization. Form 8821, Tax Information Authorization, is a narrower alternative: it allows a designee to receive tax information but not to represent the taxpayer.

Who Can Be a Representative

Only individuals who are eligible to practice before the IRS may be named. These include attorneys in good standing with the bar of the highest court of any U.S. state, possession, territory, commonwealth, or the District of Columbia; certified public accountants; and enrolled agents. Others, such as enrolled actuaries, enrolled retirement plan agents, officers and full-time employees of the taxpayer, and certain family members, may also qualify. Unenrolled return preparers may represent taxpayers only in limited circumstances.

Each representative signs the declaration in Part II and states the designation that qualifies the individual to practice.

Completing the Form

Line 1 identifies the taxpayer, including name, address, and taxpayer identification number.

Line 2 lists up to four representatives, with each representative’s CAF number and contact information. The taxpayer can check a box for up to two representatives to receive copies of IRS notices and communications.

Line 3 describes the matters covered: the type of tax (for example, income or employment), the tax form number (such as 1040 or 941), and the specific years or periods. Future periods may be listed only up to three years after December 31 of the year the IRS receives the form.

Lines 5a and 5b list additional acts authorized and specific acts not authorized. A representative may not endorse or otherwise negotiate a government refund check, and authority to sign a return must be specifically granted and is available only in limited circumstances.

Line 6 addresses whether earlier powers of attorney remain in effect, and line 7 is the taxpayer’s signature.

Signing and Filing

The taxpayer signs line 7, and each representative signs the declaration in Part II. The instructions do not require notarization.

The form can be submitted online at IRS.gov/Submit2848 or sent by fax or mail to the Centralized Authorization File (CAF) unit listed in the instructions. It can also be provided to an IRS employee who is working on the matter. Electronic signatures may be used only for forms submitted online.

Revoking or Replacing a Power of Attorney

Filing a new Form 2848 automatically revokes earlier powers of attorney on file for the same matters and periods, unless the taxpayer checks the box on line 6 and attaches copies of the earlier forms that should remain in effect. A taxpayer can also revoke a power of attorney by sending the IRS a copy of it with “REVOKE” written across the top of the first page, together with a current signature and date. A representative can withdraw in a similar way.

California Tax Matters

Form 2848 covers federal tax matters only. For the Franchise Tax Board, California uses its own power of attorney declarations: FTB 3520-PIT for individuals, estates, and trusts, and FTB 3520-BE for business entities. Other California agencies, such as the California Department of Tax and Fee Administration and the Employment Development Department, use their own authorization forms.

The Bottom Line

A properly completed Form 2848 lets a qualified representative deal directly with the IRS on the matters listed. Listing each tax form and period specifically, and keeping the authorization current, helps avoid delays once an audit, appeal, or collection matter is underway.