IRS Form 2848, titled “Power of Attorney and Declaration of Representative,” is an essential tax document that allows a taxpayer to authorize another person—usually a tax professional or legal representative—to act on their behalf before the Internal Revenue Service (IRS). This form is critical when dealing with complex tax matters, audits, collections, or other issues that require communication and negotiation with the IRS.
In this blog, we will walk through what Form 2848 is, who can use it, how to properly complete and file it, and the rights it grants to an appointed representative.
What Is IRS Form 2848?
Form 2848 is used by individuals and businesses to grant a power of attorney (POA) to someone else to handle specific tax matters. It not only gives legal authority to the appointed person (called a “representative”) but also requires the representative to declare that they are eligible to practice before the IRS.
This form is typically used by taxpayers who wish to allow a CPA, attorney, enrolled agent (EA), or family member to discuss tax accounts, receive confidential information, and submit or sign documents on their behalf.
Key Functions of Form 2848
When a properly executed Form 2848 is filed with the IRS, the designated representative can:
- Access confidential tax return information
- Communicate directly with the IRS
- Receive IRS notices and correspondence
- Submit documents and respond to IRS inquiries
- Sign agreements and waivers on behalf of the taxpayer (if authorized)
This form does not authorize the representative to endorse or cash refund checks, or to make personal financial decisions outside of IRS dealings.
Who Can Be a Representative on Form 2848?
The IRS limits the types of individuals who can represent a taxpayer. Acceptable representatives must be eligible to practice before the IRS. These include:
- Attorneys (must be in good standing with a state bar)
- Certified Public Accountants (CPAs, licensed by state boards)
- Enrolled Agents (federally licensed by the IRS)
- Enrolled actuaries
- Enrolled retirement plan agents
- Family members in some situations
Other individuals may be authorized under special rules but are generally restricted in the scope of their representation.
When Should You Use Form 2848?
Form 2848 should be filed when you need someone to handle a tax matter on your behalf. Common scenarios include:
- You are undergoing an IRS audit and want your CPA to manage it
- You’re traveling or incapacitated and need someone to sign or submit documents
- You’re a business owner delegating tax responsibilities to a legal or tax professional
- You want an accountant to access your transcripts or IRS account
Without a valid Form 2848 on file, the IRS will not discuss your case with anyone else, even if that person is your spouse or attorney.
How to Complete IRS Form 2848
The form has multiple sections that must be completed carefully. A mistake or omission could delay IRS processing or limit your representative’s authority.
1. Taxpayer Information (Line 1)
Include your full name, address, Social Security Number (or EIN for businesses), and daytime phone number.
2. Representative Information (Line 2)
Enter the name, address, phone number, CAF number (Centralized Authorization File), and licensing credentials for each representative. You can appoint up to four individuals on a single form.
3. Tax Matters (Line 3)
Specify which tax matters the POA applies to. This includes:
- Type of tax (income, employment, excise, etc.)
- Form number (e.g., 1040, 941, 1120)
- Year or period (e.g., 2022, 2023-2024)
Each line item in this section must be clearly written to ensure the representative has authority for those specific tax matters only.
4. Acts Authorized (Line 5a)
Describe what the representative is authorized to do. You may also check a box to allow the representative to sign returns (rarely used and generally not needed unless the taxpayer is physically unable to sign).
5. Retention or Revocation of Prior POAs (Line 6)
Check the box if you want to retain previously filed powers of attorney. If left blank, older forms may be automatically revoked.
6. Signature of Taxpayer (Line 7)
The taxpayer must sign and date the form. If a business is the taxpayer, an authorized officer or employee should sign with their title.
7. Declaration of Representative (Part II)
Each representative must declare under penalties of perjury that they are qualified to represent the taxpayer. They must sign and list the applicable designation letter (e.g., “a” for attorneys, “b” for CPAs).
How to File Form 2848
You can submit Form 2848 to the IRS by:
- Fax: Preferred for quick processing. Fax to the appropriate IRS CAF Unit based on your location.
- Mail: Slower, but accepted. Mail to the IRS CAF address listed in the form instructions.
- Online (Tax Pro Account): As of recent years, tax professionals can use their IRS Tax Pro Account to initiate POA requests digitally with client approval.
The IRS typically takes 5–15 business days to process faxed POAs and longer for mailed submissions.
Revoking a Power of Attorney
To revoke a previously filed Form 2848, you may either:
- File a new Form 2848 with “REVOKE” written across the top
- Send a written statement to the IRS indicating the intent to revoke, including the name and address of the representative
If a representative withdraws, they must submit a written notification to the IRS indicating their withdrawal from representation.
Form 2848 vs. Form 8821
While both forms grant access to tax information, they serve different purposes:
- Form 2848: Grants authority to represent the taxpayer and interact with the IRS on their behalf.
- Form 8821: Authorization for Information Disclosure only—allows access to tax records but no representation rights.
Use Form 2848 if the representative will actively communicate with or advocate before the IRS. Use Form 8821 if you only want someone to receive copies of IRS notices or view transcripts.
Common Mistakes to Avoid
- Failing to list the exact tax form and year in Line 3
- Missing or incorrect CAF numbers
- Leaving Part II unsigned by the representative
- Not checking the box in Line 6 if retaining prior POAs
- Submitting a copy instead of the original signed form (unless otherwise permitted)
Best Practices
- Use the latest version of the form available at IRS.gov
- Always fax to ensure faster processing and receive confirmation
- Keep a copy of the signed form for your records
- If using a representative long-term, periodically check if a new POA is required
Conclusion
IRS Form 2848 is an essential tool for authorizing someone you trust to represent you before the IRS. Whether you’re a business owner needing assistance from your CPA or an individual managing an audit, this form provides clear and legal delegation of authority. Completing and filing it correctly ensures your representative can act effectively on your behalf and keeps your interactions with the IRS compliant and secure.
If you’re unsure about completing Form 2848 or choosing a representative, consult a tax professional or legal advisor. Proper use of this form can simplify tax disputes, speed up resolutions, and reduce stress when facing complex IRS matters.
