Instructions for IRS Form 2848 "Power of Attorney and Declaration of Representative"

This document contains official instructions for IRS Form 2848, Power of Attorney and Declaration of Representative - a tax form released and collected by the Internal Revenue Service (IRS), a subdivision of the U.S. Department of the Treasury. An up-to-date fillable IRS Form 2848 is available for download through this link.

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Instructions for Form 2848
Department of the Treasury
Internal Revenue Service
(Rev. September 2021)
Power of Attorney and Declaration of Representative
Section references are to the Internal Revenue Code unless
names the eligible individual(s) as representative(s) for the
otherwise noted.
person or entity. Because the fiduciary stands in the position of
the person or entity, the fiduciary must sign the power of attorney
For faster processing of certain authorizations, use the
on behalf of the person or entity.
all-digital Tax Pro Account at IRS.gov/TaxProAccount.
TIP
Most requests record immediately to the Centralized
Address information provided on Form 2848 will not change
Authorization File (CAF).
your last known address with the IRS. To change your last
known address, use Form 8822, Change of Address, for your
General Instructions
home address and Form 8822-B, Change of Address or
Responsible Party—Business, to change your business
address. Both forms are available at IRS.gov.
Future Developments
Authorizing someone to represent you does not relieve
For the latest information about developments related to Form
you of your tax obligations.
!
2848 and its instructions, go to IRS.gov/Form2848.
CAUTION
Purpose of Form
How To File
Use Form 2848 to authorize an individual to represent you
If you check the box on line 4, mail or fax Form 2848 to the
before the IRS. See
Substitute Form
2848, later, for information
IRS office handling the specific matter.
about using a power of attorney other than a Form 2848 to
If you did not check the box on line 4, you can choose how to
authorize an individual to represent you before the IRS. The
submit your Form 2848 from the options below.
individual you authorize must be eligible to practice before the
IRS. Form 2848, Part II, Declaration of Representative, lists
If you use an electronic signature (see
Electronic
eligible designations in items (a)–(r). Your authorization of an
Signatures
below), you must submit your Form 2848
!
eligible representative will also allow that individual to inspect
online.
and/or receive your confidential tax information.
CAUTION
Online. Submit your Form 2848 securely at
IRS.gov/
Form 8821. Use Form 8821, Tax Information Authorization, if
Submit2848.
you want to authorize an individual or organization to inspect
Note. You will need to have a Secure Access account to submit
and/or receive your confidential tax return information, but do not
your Form 2848 online. For more information on Secure Access,
want to authorize an individual to represent you before the IRS.
go to IRS.gov/SecureAccess.
Form 56. Use Form 56, Notice Concerning Fiduciary
Fax. Fax your Form 2848 to the IRS fax number in the
Where
Relationship, to notify the IRS of the existence of a fiduciary
To File
Chart.
relationship. A fiduciary (trustee, executor, administrator,
Mail. Mail your Form 2848 directly to the IRS address in the
receiver, or guardian) stands in the position of a taxpayer and
Where To File
Chart.
acts as the taxpayer, not as a representative. A fiduciary may
authorize an individual to represent or perform certain acts on
behalf of the person or entity by filing a power of attorney that
Where To File Chart
IF you live in...
THEN use this address...
Fax number*
Alabama, Arkansas, Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois, Indiana, Kentucky,
Internal Revenue Service
Louisiana, Maine, Maryland, Massachusetts, Michigan,
5333 Getwell Road
855-214-7519
Mississippi, New Hampshire, New Jersey, New York,
Stop 8423
North Carolina, Ohio, Pennsylvania, Rhode Island, South
Memphis, TN 38118
Carolina, Tennessee, Vermont, Virginia, or West Virginia
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa,
Kansas, Minnesota, Missouri, Montana, Nebraska,
Internal Revenue Service
Nevada, New Mexico, North Dakota, Oklahoma, Oregon,
1973 Rulon White Blvd., MS 6737
855-214-7522
South Dakota, Texas, Utah, Washington, Wisconsin, or
Ogden, UT 84201
Wyoming
All APO and FPO addresses, American Samoa, the
Internal Revenue Service
855-772-3156
Commonwealth of the Northern Mariana Islands, Guam,
International CAF Team
the U.S. Virgin Islands, Puerto Rico, a foreign country, or
2970 Market Street
304-707-9785
otherwise outside the United States.
MS: 4-H14.123.
(Outside the United
Philadelphia, PA 19104
States)
* These numbers may change without notice. For updates, go to
IRS.gov/Form2848
and search under “Recent Developments.”
Sep 02, 2021
Cat. No. 11981U
Instructions for Form 2848
Department of the Treasury
Internal Revenue Service
(Rev. September 2021)
Power of Attorney and Declaration of Representative
Section references are to the Internal Revenue Code unless
names the eligible individual(s) as representative(s) for the
otherwise noted.
person or entity. Because the fiduciary stands in the position of
the person or entity, the fiduciary must sign the power of attorney
For faster processing of certain authorizations, use the
on behalf of the person or entity.
all-digital Tax Pro Account at IRS.gov/TaxProAccount.
TIP
Most requests record immediately to the Centralized
Address information provided on Form 2848 will not change
Authorization File (CAF).
your last known address with the IRS. To change your last
known address, use Form 8822, Change of Address, for your
General Instructions
home address and Form 8822-B, Change of Address or
Responsible Party—Business, to change your business
address. Both forms are available at IRS.gov.
Future Developments
Authorizing someone to represent you does not relieve
For the latest information about developments related to Form
you of your tax obligations.
!
2848 and its instructions, go to IRS.gov/Form2848.
CAUTION
Purpose of Form
How To File
Use Form 2848 to authorize an individual to represent you
If you check the box on line 4, mail or fax Form 2848 to the
before the IRS. See
Substitute Form
2848, later, for information
IRS office handling the specific matter.
about using a power of attorney other than a Form 2848 to
If you did not check the box on line 4, you can choose how to
authorize an individual to represent you before the IRS. The
submit your Form 2848 from the options below.
individual you authorize must be eligible to practice before the
IRS. Form 2848, Part II, Declaration of Representative, lists
If you use an electronic signature (see
Electronic
eligible designations in items (a)–(r). Your authorization of an
Signatures
below), you must submit your Form 2848
!
eligible representative will also allow that individual to inspect
online.
and/or receive your confidential tax information.
CAUTION
Online. Submit your Form 2848 securely at
IRS.gov/
Form 8821. Use Form 8821, Tax Information Authorization, if
Submit2848.
you want to authorize an individual or organization to inspect
Note. You will need to have a Secure Access account to submit
and/or receive your confidential tax return information, but do not
your Form 2848 online. For more information on Secure Access,
want to authorize an individual to represent you before the IRS.
go to IRS.gov/SecureAccess.
Form 56. Use Form 56, Notice Concerning Fiduciary
Fax. Fax your Form 2848 to the IRS fax number in the
Where
Relationship, to notify the IRS of the existence of a fiduciary
To File
Chart.
relationship. A fiduciary (trustee, executor, administrator,
Mail. Mail your Form 2848 directly to the IRS address in the
receiver, or guardian) stands in the position of a taxpayer and
Where To File
Chart.
acts as the taxpayer, not as a representative. A fiduciary may
authorize an individual to represent or perform certain acts on
behalf of the person or entity by filing a power of attorney that
Where To File Chart
IF you live in...
THEN use this address...
Fax number*
Alabama, Arkansas, Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois, Indiana, Kentucky,
Internal Revenue Service
Louisiana, Maine, Maryland, Massachusetts, Michigan,
5333 Getwell Road
855-214-7519
Mississippi, New Hampshire, New Jersey, New York,
Stop 8423
North Carolina, Ohio, Pennsylvania, Rhode Island, South
Memphis, TN 38118
Carolina, Tennessee, Vermont, Virginia, or West Virginia
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa,
Kansas, Minnesota, Missouri, Montana, Nebraska,
Internal Revenue Service
Nevada, New Mexico, North Dakota, Oklahoma, Oregon,
1973 Rulon White Blvd., MS 6737
855-214-7522
South Dakota, Texas, Utah, Washington, Wisconsin, or
Ogden, UT 84201
Wyoming
All APO and FPO addresses, American Samoa, the
Internal Revenue Service
855-772-3156
Commonwealth of the Northern Mariana Islands, Guam,
International CAF Team
the U.S. Virgin Islands, Puerto Rico, a foreign country, or
2970 Market Street
304-707-9785
otherwise outside the United States.
MS: 4-H14.123.
(Outside the United
Philadelphia, PA 19104
States)
* These numbers may change without notice. For updates, go to
IRS.gov/Form2848
and search under “Recent Developments.”
Sep 02, 2021
Cat. No. 11981U
Electronic Signatures
relationship between the entity taxpayer and the individual
signing on behalf of the taxpayer, unless the third party has
Forms 2848 with an electronic signature image or digitized
personal knowledge allowing the third party to authenticate this
image of a handwritten signature may only be submitted to the
information (for example, through a previous business
IRS online at IRS.gov/Submit2848.
relationship; a personal relationship, such as an immediate
family member; or a similar relationship, such as between an
Electronic signatures appear in many forms. Acceptable
employer and an employee).
electronic signature methods include:
Authority Granted
A typed name that is typed into the signature block;
A scanned or digitized image of a handwritten signature that
Except as specified below or in other IRS guidance, this power
is attached to an electronic record;
of attorney authorizes the listed representative(s) to inspect
A handwritten signature input onto an electronic signature
and/or receive confidential tax information and to perform all acts
pad;
(that is, sign agreements, consents, waivers, or other
A handwritten signature, mark, or command input on a display
documents) that you can perform with respect to matters
screen with a stylus device; or
described in the power of attorney. Representatives are not
A signature created using third-party software.
authorized to endorse or otherwise negotiate any check
(including directing or accepting payment by any means,
Note. If the taxpayer electronically signs Form 2848 in a remote
electronic or otherwise, into an account owned or controlled by
transaction, a third party submitting Form 2848 to the IRS on
the representative or any firm or other entity with whom the
behalf of the taxpayer must attest that he or she has
representative is associated) issued by the government in
authenticated the taxpayer’s identity. A remote transaction for an
respect of a federal tax liability. Additionally, unless specifically
electronic signature occurs when the taxpayer is electronically
provided in the power of attorney, this authorization does not
signing the form and the third-party submitter isn’t physically
include the power to substitute or add another representative,
present with the taxpayer.
the power to sign certain returns, the power to execute a request
To authenticate an individual taxpayer’s identity for remote
for disclosure of tax returns or return information to a third party,
transactions, the third party must:
or to access IRS records via an Intermediate Service Provider.
1. Inspect a valid government-issued photo identification
Representatives are not authorized to sign Form 907,
(ID) and compare the photo to the taxpayer via a self-taken
Agreement to Extend the Time to Bring Suit, unless language to
picture of the taxpayer or video conferencing. Examples of
cover the signing is added on line 5a. See
Line 5a. Additional
government-issued photo ID include a driver’s license, employer
Acts
Authorized, later, for more information regarding specific
ID, school ID, state ID, military ID, national ID, voter ID, visa, or
authorities.
passport;
Note. The power to sign tax returns may be granted only in
2. Record the name, social security number (SSN) or
limited situations. See
Line 5a. Additional Acts
Authorized, later,
individual taxpayer identification number (ITIN), address, and
for more information.
date of birth of the taxpayer; and
3. Verify the taxpayer’s name, address, and SSN or ITIN
Special Rules and Requirements for Unenrolled
through secondary documentation, such as a federal or state tax
Return Preparers
return, IRS notice or letter, social security card, or credit card or
An unenrolled return preparer is an individual other than an
utility statement. For example, if a taxpayer changed their
attorney, CPA, enrolled agent, enrolled retirement plan agent, or
address in 2020, a 2019 tax return can be used to verify the
enrolled actuary who prepares and signs a taxpayer's return as
taxpayer’s name and taxpayer identification number, and a
the paid preparer, or who prepares a return but is not required
recent utility statement to verify the taxpayer’s address.
(by the instructions to the return or regulations) to sign the return.
To authenticate a business entity taxpayer's identity for
Limited representation rights. Unenrolled return preparers
remote transactions, the third party must:
may only represent taxpayers before revenue agents, customer
1. Confirm through documentation that the individual who is
service representatives, or similar officers and employees of the
signing the form has authority to sign on behalf of the taxpayer.
Internal Revenue Service (including the Taxpayer Advocate
See
Line 7. Taxpayer Declaration and
Signature, later, to
Service) during an examination of the tax period covered by the
determine who has this authority.
tax return they prepared and signed (or prepared if there is no
2. Inspect a valid government-issued photo ID of the
signature space on the form). Unenrolled return preparers
individual authorized to sign on behalf of the taxpayer (for
cannot represent taxpayers, regardless of the circumstances
example, corporate officer, partner, guardian, tax matters
requiring representation, before appeals officers, revenue
partner, partnership representative (PR) (or designated
officers, attorneys from the Office of Chief Counsel, or similar
individual (DI), if applicable), executor, receiver, administrator,
officers or employees of the Internal Revenue Service or the
trustee) and compare the photo to the authorized individual via a
Department of the Treasury. Unenrolled return preparers cannot
self-taken picture of the authorized individual or video
execute closing agreements, extend the statutory period for tax
conferencing. Examples of a government-issued photo ID
assessments or collection of tax, execute waivers, execute
include a driver's license, employer ID, school ID, state ID,
claims for refund, or sign any document on behalf of a taxpayer.
military ID, national ID, voter ID, visa, or passport.
Representation requirements. Unenrolled return preparers
3. Record the name, employer identification number (EIN),
must possess a valid and active Preparer Tax Identification
and address of the business entity taxpayer.
Number (PTIN) to represent a taxpayer before the IRS, and must
4. Verify the business entity taxpayer's name, EIN, and
have been eligible to sign the return or claim for refund under
address through secondary documentation, such as a tax
examination.
information reporting form (for example, W-2, 1099, etc.), IRS
For returns prepared and signed after December 31, 2015,
notice or letter, or utility statement.
the unenrolled return preparer must also possess (1) a valid
Annual Filing Season Program Record of Completion for the
If Form 2848 is electronically signed in a remote transaction, the
calendar year in which the tax return or claim for refund was
third party must authenticate the signing individual's identity and,
prepared and signed, and (2) a valid Annual Filing Season
in the case of an entity taxpayer, must authenticate the
-2-
Instructions for Form 2848 (Rev. 09-2021)
Program Record of Completion for the year or years in which the
representative's signature to the location where you filed the
representation occurs. (An Annual Filing Season Program
Form 2848.
Record of Completion is not required for returns prepared and
Additional Information
signed before January 1, 2016.)
For additional information concerning practice before the IRS,
If an unenrolled return preparer does not meet all of the
see:
representation requirements, you may authorize the unenrolled
Treasury Department Circular No. 230, Regulations
return preparer to inspect and/or receive your tax information by
Governing Practice before the Internal Revenue Service
filing a Form 8821. Filing a Form 8821 will not authorize the
(Circular 230); and
unenrolled return preparer to represent you.
Pub. 216, Conference and Practice Requirements.
For more information about the IRS Annual Filing Season
For general information about taxpayer rights, see Pub. 1, Your
Program, go to
IRS.gov/Tax-Professionals/Annual-Filing-
Rights as a Taxpayer, or visit IRS.gov/TBOR.
Season-Program. Also see Pub. 947, Practice Before the IRS
and Power of Attorney.
Low Income Taxpayer Clinics (LITCs) are independent from
the IRS and may be able to help you. LITCs represent
Revocation of Power of Attorney/
low-income taxpayers before the IRS and in court. LITCs can
Withdrawal of Representative
help taxpayers who speak English as a second language.
Services are provided for free or a small fee to eligible
taxpayers. To find a clinic near you, visit
Revocation of a power of attorney. If you want to revoke a
TaxpayerAdvocate.IRS.gov/litcmap
or see Pub. 4134,
Low
previously executed power of attorney and do not want to name
Income Taxpayer Clinic
List.
a new representative, you must write “REVOKE” across the top
of the first page with a current signature and date below this
Specific Instructions
annotation. You must then mail or fax a copy of the power of
attorney with the revocation annotation to the IRS, using the
Where To File
Chart, or if the power of attorney is for a specific
Part I. Power of Attorney
matter, to the IRS office handling the matter.
If you do not have a copy of the power of attorney you want to
Line 1. Taxpayer Information
revoke, you must send the IRS a statement of revocation that
indicates the authority of the power of attorney is revoked, lists
Enter the information requested about you. Do not enter
the matters and years/periods, and lists the name and address
information about any other person, including your spouse,
of each recognized representative whose authority is revoked.
except as stated in the specific instructions below.
You must sign and date this statement. If you are completely
Address information provided on Form 2848 will not change
revoking authority, write "revoke all years/periods" instead of
your last known address with the IRS. To change your last
listing the specific matters and years/periods.
known address, use Form 8822 for your home address and
Withdrawal by representative. If your representative wants to
Form 8822-B to change your business address.
withdraw from representation, he or she must write
Individuals. Enter your name, SSN, ITIN, and/or employer
“WITHDRAW” across the top of the first page of the power of
identification number (EIN), if applicable, and your street
attorney with a current signature and date below the annotation.
address or post office box. Do not enter your representative's
Then, he or she must provide a copy of the power of attorney
address or post office box. If you file a tax return that includes a
with the withdrawal annotation to the IRS in the same manner
sole proprietorship business (Schedule C (Form 1040)) and you
described in
Revocation of a power of
attorney, earlier.
are authorizing the listed representative(s) to represent you for
If your representative does not have a copy of the power of
your individual and business tax matters, including employment
attorney he or she wants to withdraw, he or she must send the
tax liabilities, enter both your SSN (or ITIN) and your business
IRS a statement of withdrawal that indicates the authority of the
EIN as your taxpayer identification numbers. If you, your spouse,
power of attorney is withdrawn, lists the matters and years/
or former spouse are submitting powers of attorney in
periods, and lists the name, taxpayer identification number, and
connection with a joint return that you filed, you must each
address (if known) of the taxpayer. The representative must sign
submit separate Forms 2848 even if you are authorizing the
and date this statement.
same representative(s) to represent you.
Substitute Form 2848
Partnerships subject to the Centralized Partnership Audit
Regime under BBA. Enter the name of the PR of the BBA
The IRS will accept a power of attorney other than Form 2848
partnership executing the power of attorney to reflect the PR's
provided the document satisfies the requirements for a power of
relationship to the BBA partnership entity. Also, enter the
attorney. See Pub. 216, Conference and Practice Requirements,
address and TIN of the BBA partnership. Do not enter the TIN of
and 26 CFR 601.503(a). These alternative powers of attorney
the PR or DI.
cannot, however, be recorded on the CAF unless you attach a
The following examples demonstrate how line 1 should be
completed Form 2848. See
Line 4. Specific Use Not Recorded
completed.
on the
CAF, later, for more information. You are not required to
sign Form 2848 when you attach it to an alternative power of
Example 1: John Fox is an individual and the PR for ABC
attorney that you have signed, but your representative must sign
Partnership. John Fox as partnership representative for:
the form in Part II, Declaration of Representative. See Pub. 216
ABC Partnership
and 26 CFR 601.503(b)(2).
1000 Main Street, Anytown, NY 00000
Example 2: XYZ, LLC, an entity, is the PR with an
For more information, see Non-IRS powers of attorney under
appointed DI as required for ABC Partnership. XYZ, LLC as
When Is a Power of Attorney Required? in Pub. 947.
partnership representative for:
Representative Address Change
ABC Partnership
1000 Main Street, Anytown, NY 00000
If the representative's address has changed, the IRS does not
require a new Form 2848. The representative can send a written
notification that includes the new information and the
-3-
Instructions for Form 2848 (Rev. 09-2021)
In all instances, the TIN block should be completed with the
representative. The CAF number is a unique nine-digit
TIN of the partnership, and not that of the partnership
identification number (not the SSN, EIN, PTIN, or enrollment
representative or designated individual.
card number) that the IRS assigns to representatives. The CAF
number is not an indication of authority to practice. The
Corporations, associations, or partnerships (not subject to
representative should use the assigned CAF number on all
TEFRA or BBA). Enter the name, EIN, and business address. If
future powers of attorney. The IRS will not assign CAF numbers
you are preparing this form for corporations filing a consolidated
for employee plan status determinations or exempt organization
tax return (Form 1120) and the representation concerns matters
application requests.
related to the consolidated return, do not attach a list of
subsidiaries to this form. Only the parent corporation information
If your representative cannot remember his or her CAF
is required on line 1. Also, for line 3 list only Form 1120 in the
number, they may contact the Practitioner Priority Service (PPS)
“Tax Form Number” column. A subsidiary must file its own Form
at 866-860-4259. PPS will assist your representative in retrieving
2848 for returns that must be filed separately from the
the assigned CAF number.
consolidated return, such as Form 720, Quarterly Federal Excise
Enter the PTIN, if applicable, for each representative. If the
Tax Return; Form 940, Employer's Annual Federal
IRS has not assigned a PTIN, but the representative has applied
Unemployment (FUTA) Tax Return; and Form 941, Employer's
for one, write “applied for” on the line. Unenrolled return
QUARTERLY Federal Tax Return.
preparers must possess a valid PTIN to represent a taxpayer
Exempt organizations. Enter the name, address, and EIN of
before the IRS.
the exempt organization.
Check the appropriate box to indicate if the representative's
Trusts. Enter the name, title, and address of the trustee, and
address, telephone number, or fax number is new since the IRS
the name and EIN of the trust.
issued the CAF number.
Deceased individuals. For Form 1040, enter the name and
The post-employment restrictions in 18 U.S.C. 207 and
SSN (or ITIN) of the decedent and the name, title, and address
Circular 230, section 10.25, apply to a representative who is a
of the decedent's executor or personal representative.
former employee of the federal government. The Treasury
Estates. Enter the name of the decedent and the name, title,
Inspector General for Tax Administration may enforce criminal
and address of the decedent's executor or personal
penalties for violations of the restrictions, and the Office of
representative. For Forms 706, enter the decedent's SSN (or
Professional Responsibility may take disciplinary action against
ITIN) for the taxpayer identification number. For all other IRS
the practitioner.
forms, enter the estate's EIN for the taxpayer identification
Qualifying students or law graduates in LITCs and STCPs.
number, or, if the estate does not have an EIN, enter the
You must list the lead attorney or CPA as a representative. List
decedent's SSN (or ITIN).
the lead attorney or CPA first on line 2, then the student or law
Gifts. Enter the name, address, and SSN (or ITIN) of the donor.
graduate on the next line. Also see
Part II. Declaration of
Representative, later.
Employee plans. Enter the name, address, and EIN or SSN of
the plan sponsor. Also, enter the three-digit plan number. If the
Line 3. Acts Authorized
plan's trust is under examination, see
Trusts
above. If both the
In order for the power of attorney to be valid, you must enter the
plan and trust are authorizing the same representative, separate
description of the matter, the tax form number (where
Forms 2848 are required.
applicable), and the year(s) or period(s) (where applicable). For
Tax-advantaged bonds. Enter the bond issuer's name and
example, you may list “Income, 1040” for calendar year “2019”
address. For others (for example, a conduit borrower), follow the
and “Excise, 720” for “2019” (this entry covers all quarters in
form instructions. For additional instructions specific to
2019). You may list consecutive multiple years or a series of
third-party authorization forms regarding tax-advantaged bonds,
inclusive periods, including quarterly periods, by using “through,”
go to IRS.gov/Forms2848and8821.
“thru,” or a hyphen. For example, “2018 thru 2020” or “2nd 2018–
3rd 2019.” For fiscal years, enter the ending year and month,
Line 2. Representative(s)
using the YYYYMM format. For a short tax period, enter the
Enter the full name and mailing address of your
beginning and ending dates of the short period (for example,
representative(s). You may only name individuals who are
01/01/2017–02/05/2017). Do not use a general reference such
eligible to practice before the IRS as representatives. Use the
as “All years,” “All periods,” or “All taxes.” The IRS will return any
identical full name on all submissions and correspondence. If
power of attorney with a general reference.
you want to name more than four representatives, write “See
Representation only applies for the years or periods listed on
attached for additional representatives” in the space to the right
line 3. List on line 3 only tax forms directly related to the taxpayer
of line 2 and attach an additional Form(s) 2848.
listed on line 1.
If you want to authorize your representative to receive copies
You may list the current year/period and any tax years or
of all notices and communications sent to you by the IRS, you
periods that have already ended as of the date you sign the
must check the box provided under the representative's name
power of attorney. You may also list future tax years or periods.
and address. You may not designate more than two
However, the IRS will not record on the CAF system future
representatives on Form 2848 (or designees on a Form
tax years or periods listed that exceed 3 years from
8821) to receive copies of notices and communications
December 31 of the year that the IRS receives the power of
sent to you by the IRS for the same matter(s). Do not check
attorney. You must enter the description of the matter, the tax
the box if you do not want copies of notices and communications
form number, and the future year(s) or period(s). If the matter
sent to your representative(s).
relates to estate tax, enter the decedent's date of death instead
of the year or period. If the matter relates to an employee plan,
Note. Representatives will not receive forms, publications, and
include the plan number in the description of the matter.
other related materials with the correspondence.
Enter the nine-digit CAF number for each representative. If
If the matter is not a tax matter, or if the tax form number or
the IRS has not assigned a CAF number to the representative,
years or periods do not apply to the matter (for example,
enter “None,” and the IRS will issue one directly to the
representation for a penalty; filing a request for a ruling or
-4-
Instructions for Form 2848 (Rev. 09-2021)
determination letter; Application for Award for Original
If you are authorizing your representative to represent you
Information under section 7623; Closing Agreement on Final
only with respect to penalties and interest due on the penalties,
Determination Covering Specific Classification Settlement
enter “Civil Penalty” in the “Description of Matter” column and the
Program (CSP); Form 8952, Application for Voluntary
year(s) or period(s) to which the penalty applies in the “Year(s)
Classification Settlement Program (VCSP); Report of Foreign
or Period(s)” column. Enter “Not Applicable” in the “Tax Form
Bank and Financial Accounts (FBAR); or Freedom of Information
Number” column. You do not have to enter the specific penalty.
Act (FOIA)), specifically describe the matter to which the power
Note. If the taxpayer is subject to penalties related to an
of attorney pertains (including, if applicable, the name of the
individual retirement account (IRA) (for example, a penalty for
employee benefit plan) and enter “Not Applicable” in the
excess contributions), enter “IRA Civil Penalty” on line 3.
appropriate column(s).
Representation for joint tax returns matters. Spouses who
Centralized Partnership Audit Regime (BBA). For powers
filed a joint individual income tax return (or returns) must execute
of attorney related to the centralized partnership audit regime,
their own separate power of attorney on Form 2848. If the matter
enter “Centralized Partnership Audit Regime (BBA)” in the
described on line 3 is your joint income tax liability, but you also
“Description of Matter” column on line 3, then enter the form
want your representative to represent you for any separate
number (for example, 1065) and tax year in the appropriate
matter(s), you must describe the other matter(s) on line 3 (for
column(s).
example, a gift tax matter).
Partnerships under the Centralized Partnership Audit Regime
Innocent spouse relief. For joint returns, section 6015
are required to designate a partnership representative for each
provides relief from joint and several liability. If you want to
tax year. The designation must be made on the partnership
authorize your representative to represent you for innocent
return for the partnership tax year to which the designation
spouse relief, you must specify your intention, such as by
relates. Form 2848 is not used to designate a partnership
entering “Innocent Spouse Relief” in the “Description of Matter”
representative. For more information on designating a
column on line 3, entering “Form 8857” in the “Tax Form
partnership representative, see Form 8979, Partnership
Number” column, or attaching an executed Form 8857, Request
Representative Revocation, Designation, and Resignation, and
for Innocent Spouse Relief, to Form 2848. For example, if you
its instructions. Form 2848 is used by the PR to appoint a power
and your spouse or former spouse filed joint returns (Forms
of attorney to act on its behalf in its capacity as the PR of the
1040) for tax years 2018 and 2019, and you want your
BBA partnership. Because a partnership representative is
representative to represent you for your income tax liability
required to be designated for each tax year, it is recommended
generally and for innocent spouse relief for both tax years, you
that a separate Form 2848 be completed for each tax year a
may list “Income” (as the matter), “Forms 1040 and 8857” (as the
particular PR would like to appoint a power of attorney.
tax form numbers), and “2018, 2019” (as the applicable tax
Note. A Form 2848 for a future year will not be allowed
years).
because a partnership representative would not have been
If you describe innocent spouse relief on line 3, your
designated in a filed Form 1065.
representative may sign Form 8857 for you. If you do not
Partnerships that are not subject to TEFRA or have elected
describe innocent spouse relief on line 3, and Form 8857 is
out of the BBA and S corporations. For powers of attorney
attached to Form 2848, you must sign Form 8857; your
related to a return of partnership income or S corporation
representative may not sign the form for you.
income, enter “Income including pass-through items” in the
Note. If you did not file a joint return, innocent spouse relief
“Description of Matter” column on line 3, then enter the form
may also be available under section 66, if you were a resident of
number (for example, 1065 or 1120-S) and tax year in the
a community property state and you believe you should not be
appropriate columns.
responsible for the tax attributable to an item of community
income. Use Form 8857 to request this type of innocent spouse
Civil penalty representation (including the trust fund re-
relief. Follow the instructions above for completing line 3 of Form
covery penalty) and representation for certain health-
2848 and for signing Form 8857.
care-related payments. Unless you specifically provide
otherwise on line 5b, your authorization of tax matters on line 3
For more information about completing Form 2848 in joint
includes representation for penalties, payments, and interest
return situations, see How Do I Fill Out Form 2848? in Pub. 947.
related to a specific tax return. However, if the penalty or
For more information about innocent spouse relief, go to
payment is not related to a return, you must enter “Civil Penalty,”
IRS.gov/Businesses/Small-Businesses-Self-Employed/
“Section 4980H Shared Responsibility Payment,” or otherwise
Innocent-Spouse-Relief. Also see Pub. 971, Innocent Spouse
describe the specific penalty or payment for which you are
Relief.
authorizing representation in the “Description of Matter” column
Line 4. Specific Use Not Recorded on the CAF
on line 3.
Example 1. Joann prepares Form 2848 authorizing Margaret
Generally, the IRS records powers of attorney on the CAF
to represent her before the IRS in connection with the
system. The CAF system is a computer file system containing
examination of her 2018 and 2019 Forms 1040. Margaret is
information regarding the authority of individuals appointed
authorized to represent Joann regarding the accuracy-related
under powers of attorney. The system gives IRS personnel
penalty that the revenue agent is proposing for the 2018 tax
quicker access to authorization information without requesting
year.
the original document from the taxpayer or representative.
Example 2. Diana authorizes John to represent her in
However, a specific-use power of attorney is a one-time or
connection with her Forms 941 and W-2 for 2019. John is
specific-issue grant of authority to a representative or is a power
authorized to represent her in connection with the penalty for
of attorney that does not relate to a specific tax period (except
failure to file Forms W-2 that the revenue agent is proposing for
for civil penalties) that the IRS does not record on the CAF.
2019.
Examples of specific uses not recorded include but are not
Example 3. Diana only authorizes John to represent her in
limited to:
connection with her Form 1040 for 2019. John is not authorized
Requests for a private letter ruling or technical advice (see
to represent Diana when the revenue agent proposes a trust
Rev. Proc. 2021-1, or the latest annual update, available on
fund recovery penalty against her in connection with the
IRS.gov);
employment taxes owed by her closely held corporation.
Applications for an EIN;
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Instructions for Form 2848 (Rev. 09-2021)
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