This version of the form is not currently in use and is provided for reference only.
Download this version of IRS Form 2848 for the current year.
IRS Form 2848, Power of Attorney and Declaration of Representative, is a document released for taxpayers who would like to empower a person to appear on their behalf before the Internal Revenue Service (IRS). The individual who represents a taxpayer, in this case, must be qualified to act as a lawyer and a filer should consider that by using this application they will also empower the authorized person with access to any of their confidential tax information.
If a filer has a dispute with the IRS, but their income is low, they are offered to allow a student from a qualified Low Income Taxpayer Clinic to act on their behalf under a special appearance authorization released by the Taxpayer Advocate Service.
The application was issued by the IRS and was last revised in February 2020. A Form 2848 fillable version is available for download below.
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