You can allow a trusted person or professional to help with your federal tax matters. Here’s how each authorization works, who you can appoint, how to submit it, and when it expires.
Quick compare: Which authorization do you need?
| Feature | Power of Attorney (Form 2848) |
Tax Information Authorization (Form 8821) |
Third Party Designee (checkbox on return) |
Oral Disclosure (during one conversation) |
|---|---|---|---|---|
| What it allows | Representative can represent, advocate, negotiate, sign, argue facts/law; receive info. | Designee can access/receive your confidential info for specified matters/years. | IRS can discuss that specific return/year; designee can provide missing info, get status, respond to certain notices. | IRS may share info with a person you invite into that call/meeting only. |
| Who can you appoint? | Must be eligible to practice before IRS (Attorney, CPA, Enrolled Agent, etc.; some limited cases for others per Circular 230). | Anyone: individual, firm, organization, partnership, corporation. | Anyone you choose (preparer, friend, family). | Anyone you choose for that conversation. |
| How to authorize | Sign Form 2848 (online via your IRS Online Account in some cases; or submit by fax/mail). | Sign Form 8821 (online via your IRS Online Account after your designee requests via Tax Pro Account; or fax/mail). Also possible by phone for oral 8821. | Check “Third Party Designee” on your tax return and enter designee info. | State your authorization during the call/meeting; IRS records it for that session. |
| Where recorded | CAF (Centralized Authorization File), unless Line 4 Specific Use is checked. | CAF, unless Line 4 Specific Use is checked. | On your tax account for that return. | On your tax account note for that call. |
| Expiration | Until you revoke or representative withdraws. | Until you revoke or designee withdraws. | Automatically 1 year from the return’s due date (ignoring extensions). | Ends when the conversation ends (unless you explicitly limit/extend for that session). |
Power of Attorney — Form 2848
What your representative can do
- Represent, advocate, negotiate, and sign on your behalf.
- Argue facts and apply law; receive your tax info for listed matters/periods.
- Receive copies of IRS notices if you choose.
Who you can authorize
Individuals eligible to practice before the IRS: Attorneys, CPAs, Enrolled Agents; plus enrolled retirement plan agents/enrolled actuaries for certain code sections; others only in limited circumstances (see Publication 947).
How to submit
- Online: Some pros can send a POA request to your IRS Online Account for e-signature.
- Form 2848: Submit online, by fax or mail.
Unless you check Line 4 Specific Use, the POA is added to the CAF so IRS assistors can verify the authority.
Tax Information Authorization — Form 8821
What your designee can do
- Receive and review your confidential tax information (verbal or written) for specified matters/periods.
- Use your information for non-tax-resolution purposes (e.g., income verification for lenders, background checks).
Who you can authorize
Any person or entity (individual, firm, organization, partnership, corporation).
How to submit
- Online: Ask your designee to submit via Tax Pro Account for your e-signature in your Online Account.
- Form 8821: File online, by fax or mail.
- By phone: You can grant an oral 8821; say if you want notices copied to the designee.
Recorded on the CAF unless Line 4 Specific Use is checked.
Third Party Designee — checkbox on your tax return
What they can do
- Discuss questions that arise while processing that return.
- Provide missing info; check status of refund/payment(s).
- Receive copies of related notices/transcripts on request.
- Respond to certain math-error, offset, or preparation notices.
Scope & expiration
Limited to the specific form and year/period and to processing-related issues. Automatically expires 1 year from the return’s due date (extensions don’t extend this).
How to authorize
Check “Third Party Designee” on your return and enter the designee details.
Individuals: 1040 series (not amended). Businesses: 94X series; 720; 1041; 1120; 2290; CT-1 (see each form’s instructions).
Oral disclosure — authorize during a call or meeting
How it works
During an IRS call/meeting, you can state that you authorize the IRS to disclose your confidential tax information to a third party who is with you.
What IRS will confirm
- Your identity and the third party’s identity
- The issues/matters to discuss
- What return information may be disclosed
Expiration
Unless you state otherwise, the authorization ends when the conversation ends. For continued help, consider filing a Form 8821 or Form 2848.
Revoking, replacing & the CAF record
Revoke or replace a POA (2848)
- File a new POA for the same matters/years — it automatically revokes the prior one; or
- Send a written revocation per Form 2848 instructions.
Revoke or replace a TIA (8821)
- File a new 8821 for the same matters/years to auto-revoke the prior; or
- Send a revocation per Form 8821 instructions.
CAF vs. Specific Use
POAs and TIAs are stored in the Centralized Authorization File (CAF) unless you check Line 4 Specific Use. CAF lets IRS assistors verify authority quickly.
Need representation and have low income or speak English as a second language?
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. They can represent eligible taxpayers in IRS controversies (audits, appeals, collections) and in court, often free or for a small fee. They also provide multilingual education on taxpayer rights and responsibilities.
