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

What Is Form 2848?

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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Form 8821 vs Form 2848

Due to their similarities, Form 2848 is sometimes confused with Form 8821, Tax Information Authorization. However, there is a big difference between them in the amount of rights that they allow representatives to hold during the process. While Form 8821 gives a qualified individual access to a taxpayer's confidential information dedicated to their tax return, it doesn't give them the right to act on behalf of a taxpayer. Form 2848 gives the eligible individual both features, so if a filer is interested in a representative who will interact with the IRS and see any of their confidential information, they should choose Form 2848.

Form 2848 Instructions

Completing Form 2848 is a straightforward process, however, if a filer is experiencing any difficulties they should follow the official IRS Form 2848 Instructions. The application consists of two parts:

  • Power of Attorney. Some of the most important aspects of this part are:
  • Information about the taxpayer. In the first part of the document a filer must enter their name, address, daytime telephone number, taxpayer identification number, etc.;
  • Information about the representative. Here an applicant must designate their representative's name and address, daytime telephone number, fax number, etc.;
  • The acts that a representative is authorized to perform. Individuals use this section to describe acts that a representative is authorized to perform, the description of the matter, tax form number and the period (if applicable);
  • Exception from those acts. If an applicant has any specific deletions from the acts their representative is authorized to perform, they should list them here.
  • Declaration of Representative. The second part of the application is supposed to be signed by the representative. Here they declare that they are not disbarred from performing law, ineligible for practice, authorized to act on behalf of a taxpayer, etc. The qualified individual is also presented with a list of designations that they are supposed to choose from when signing the document. They must also state their licensing authority, license number (or certification number, if applicable), and the date when the document was signed.

Where to File Form 2848?

After a filer completes the application, they must submit it to the IRS. The address where to file the document depends on the state where an applicant lives.

A place where a filer lives

IRS address

Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia

Internal Revenue Service

5333 Getwell Road

Stop 8423

Memphis, TN 38118

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, Wyoming

Internal Revenue Service

1973 Rulon White Blvd., MS 6737

Ogden, UT 84201

APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the U.S. Virgin Islands, Puerto Rico, U.S. citizens residing in a foreign country

Internal Revenue Service

International CAF Team

2970 Market Street

MS: 4-H14.123.

Philadelphia, PA 19104

Permanent residents of Guam

Guam Department of Revenue and Taxation, PO Box 23607, GMF, GU 96921

Permanent residents of the U.S. Virgin Islands

V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802

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Download IRS Form 2848 "Power of Attorney and Declaration of Representative"

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2848
Power of Attorney
OMB No. 1545-0150
Form
For IRS Use Only
and Declaration of Representative
(Rev. February 2020)
Received by:
Department of the Treasury
Go to www.irs.gov/Form2848 for instructions and the latest information.
Internal Revenue Service
Name
Part I
Power of Attorney
Telephone
Caution: A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored
Function
for any purpose other than representation before the IRS.
/
/
Date
1
Taxpayer information. Taxpayer must sign and date this form on page 2, line 7.
Taxpayer name and address
Taxpayer identification number(s)
Daytime telephone number
Plan number (if applicable)
hereby appoints the following representative(s) as attorney(s)-in-fact:
2
Representative(s) must sign and date this form on page 2, Part II.
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
Check if to be sent copies of notices and communications
Check if new: Address
Telephone No.
Fax No.
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
Check if to be sent copies of notices and communications
Check if new: Address
Telephone No.
Fax No.
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
(Note: IRS sends notices and communications to only two representatives.)
Check if new: Address
Telephone No.
Fax No.
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
(Note: IRS sends notices and communications to only two representatives.)
Check if new: Address
Telephone No.
Fax No.
to represent the taxpayer before the Internal Revenue Service and perform the following acts:
3
Acts authorized (you are required to complete this line 3). With the exception of the acts described in line 5b, I authorize my representative(s)
to receive and inspect my confidential tax information and to perform acts that I can perform with respect to the tax matters described below.
For example, my representative(s) shall have the authority to sign any agreements, consents, or similar documents (see instructions for line 5a
for authorizing a representative to sign a return).
Description of Matter (Income, Employment, Payroll, Excise, Estate, Gift,
Tax Form Number
Year(s) or Period(s) (if applicable)
Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Sec.
(1040, 941, 720, etc.) (if applicable)
(see instructions)
4980H Shared Responsibility Payment, etc.) (see instructions)
4
Specific use not recorded on Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on CAF,
check this box. See Line 4. Specific Use Not Recorded on CAF in the instructions .
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5 a
Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts (see
instructions for line 5a for more information):
Access my IRS records via an Intermediate Service Provider;
Authorize disclosure to third parties;
Substitute or add representative(s);
Sign a return;
Other acts authorized:
2848
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
Cat. No. 11980J
Form
(Rev. 2-2020)
2848
Power of Attorney
OMB No. 1545-0150
Form
For IRS Use Only
and Declaration of Representative
(Rev. February 2020)
Received by:
Department of the Treasury
Go to www.irs.gov/Form2848 for instructions and the latest information.
Internal Revenue Service
Name
Part I
Power of Attorney
Telephone
Caution: A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored
Function
for any purpose other than representation before the IRS.
/
/
Date
1
Taxpayer information. Taxpayer must sign and date this form on page 2, line 7.
Taxpayer name and address
Taxpayer identification number(s)
Daytime telephone number
Plan number (if applicable)
hereby appoints the following representative(s) as attorney(s)-in-fact:
2
Representative(s) must sign and date this form on page 2, Part II.
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
Check if to be sent copies of notices and communications
Check if new: Address
Telephone No.
Fax No.
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
Check if to be sent copies of notices and communications
Check if new: Address
Telephone No.
Fax No.
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
(Note: IRS sends notices and communications to only two representatives.)
Check if new: Address
Telephone No.
Fax No.
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
(Note: IRS sends notices and communications to only two representatives.)
Check if new: Address
Telephone No.
Fax No.
to represent the taxpayer before the Internal Revenue Service and perform the following acts:
3
Acts authorized (you are required to complete this line 3). With the exception of the acts described in line 5b, I authorize my representative(s)
to receive and inspect my confidential tax information and to perform acts that I can perform with respect to the tax matters described below.
For example, my representative(s) shall have the authority to sign any agreements, consents, or similar documents (see instructions for line 5a
for authorizing a representative to sign a return).
Description of Matter (Income, Employment, Payroll, Excise, Estate, Gift,
Tax Form Number
Year(s) or Period(s) (if applicable)
Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Sec.
(1040, 941, 720, etc.) (if applicable)
(see instructions)
4980H Shared Responsibility Payment, etc.) (see instructions)
4
Specific use not recorded on Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on CAF,
check this box. See Line 4. Specific Use Not Recorded on CAF in the instructions .
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5 a
Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts (see
instructions for line 5a for more information):
Access my IRS records via an Intermediate Service Provider;
Authorize disclosure to third parties;
Substitute or add representative(s);
Sign a return;
Other acts authorized:
2848
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
Cat. No. 11980J
Form
(Rev. 2-2020)
2
Form 2848 (Rev. 2-2020)
Page
b
Specific acts not authorized. My representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or
accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other
entity with whom the representative(s) is (are) associated) issued by the government in respect of a federal tax liability.
List any other specific deletions to the acts otherwise authorized in this power of attorney (see instructions for line 5b):
6
Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of
attorney on file with the Internal Revenue Service for the same matters and years or periods covered by this document. If you do not want
to revoke a prior power of attorney, check here .
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YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.
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Signature of taxpayer. If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney
even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner, partnership
representative (or designated individual, if applicable), executor, receiver, administrator, or trustee on behalf of the taxpayer, I certify that I have
the legal authority to execute this form on behalf of the taxpayer.
IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER.
Date
Title (if applicable)
Signature
Print name
Print name of taxpayer from line 1 if other than individual
Part II
Declaration of Representative
Under penalties of perjury, by my signature below I declare that:
• I am not currently suspended or disbarred from practice, or ineligible for practice, before the Internal Revenue Service;
• I am subject to regulations contained in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service;
• I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and
• I am one of the following:
a Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.
b Certified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown below.
c Enrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230.
d Officer—a bona fide officer of the taxpayer organization.
e Full-Time Employee—a full-time employee of the taxpayer.
f Family Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister).
g Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before
the IRS is limited by section 10.3(d) of Circular 230).
h Unenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1)
prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or
claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s). See Special Rules
and Requirements for Unenrolled Return Preparers in the instructions for additional information.
k Qualifying Student—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting
student working in an LITC or STCP. See instructions for Part II for additional information and requirements.
r Enrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the
Internal Revenue Service is limited by section 10.3(e)).
IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THE
POWER OF ATTORNEY. REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.
Note: For designations d–f, enter your title, position, or relationship to the taxpayer in the “Licensing jurisdiction” column.
Licensing jurisdiction
Designation—
Bar, license, certification,
(State) or other
registration, or enrollment
Signature
Date
Insert above
licensing authority
letter (a–r).
number (if applicable)
(if applicable)
2848
Form
(Rev. 2-2020)
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