The IRS Power of Attorney (Form 2848) is a document that allows individuals to authorize someone else, typically a tax professional, to represent them in matters before the IRS. This can include receiving confidential tax information and making decisions on behalf of the person. For those needing assistance with their taxes or facing complicated tax situations, completing this form can be a crucial step. Click here to start filling out your form today.
The Internal Revenue Service (IRS) Power of Attorney (POA) Form 2848 is a critical document for individuals and businesses that need to authorize someone else to handle their tax matters. This form empowers a designated representative, typically a tax professional, to communicate with the IRS, obtain confidential tax information, and perform actions like signing agreements on the taxpayer's behalf. Proper completion and submission of this form is essential for ensuring that tax-related matters are managed effectively and in compliance with federal regulations. It serves as a safeguard for taxpayers, granting them the peace of mind that comes with knowing their tax issues are being handled by someone they trust. The form's requirements include specifying the types of tax matters and periods for which the authorization is granted, making it a versatile tool for addressing both ongoing and specific tax-related concerns.
Check Form for Common Errors & Reminders
Form 2848
Power of Attorney
For IRS Use Only
OMB No. 1545-0150
(Rev. January 2021)
and Declaration of Representative
Received by:
Department of the Treasury
▶ Go to www.irs.gov/Form2848 for instructions and the latest information.
Internal Revenue Service
Name
Part I
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
/ /
1Taxpayer 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)
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
Check if to be sent copies of notices and communications
Check if new: Address
(Note: IRS sends notices and communications to only two representatives.)
to represent the taxpayer before the Internal Revenue Service and perform the following acts:
3Acts authorized (you are required to complete line 3). Except for the acts described in line 5b, I authorize my representative(s) to receive and inspect my confidential tax information and to perform acts 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 the 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 .
. . . . . . . . . . . . . ▶
5a
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:
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
Cat. No. 11980J
Form 2848 (Rev. 1-2021)
Page 2
bSpecific 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):
6Retention/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 form. If you do not want to
revoke a prior power of attorney, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.
7Taxpayer declaration and signature. 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, trustee, or individual other than the taxpayer, I certify 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.
Signature
Title (if applicable)
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 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:
aAttorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.
bCertified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown below.
cEnrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230.
dOfficer—a bona fide officer of the taxpayer organization.
eFull-Time Employee—a full-time employee of the taxpayer.
fFamily Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister).
gEnrolled 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).
hUnenrolled 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.
kQualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCP. See instructions for Part II for additional information and requirements.
rEnrolled 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.
Designation—
Insert above
letter (a–r).
Licensing jurisdiction
(State) or other
licensing authority
(if applicable)
Bar, license, certification, registration, or enrollment number (if applicable)
After deciding to designate someone to handle your tax matters with the IRS, the next step involves completing Form 2848, the Power of Attorney and Declaration of Representative. This form is crucial for authorizing an individual to represent you before the IRS, allowing them to receive your confidential tax information and make decisions on your behalf. The process to fill it out is straightforward but must be done carefully to ensure all the necessary legal and personal information is correctly provided.
Once completed, the form should be mailed or faxed to the IRS, according to the instructions provided with the form. It's important to keep a copy for your records. The process may take some time for the IRS to process, but once they do, your representative will have the authorization to act on your behalf for the specified tax matters. Ensure all the information is clear and accurate to prevent any delays in this processing.
What is the IRS Power of Attorney (Form 2848) and when should it be used?
Form 2848, officially known as the "Power of Attorney and Declaration of Representative," is a legal document in which an individual taxpayer grants another person the authority to represent them before the Internal Revenue Service (IRS). It is used when taxpayers need someone else, usually a tax professional such as an attorney, certified public accountant (CPA), or enrolled agent, to deal with the IRS on their behalf. This may include obtaining confidential tax information and making decisions about tax matters. It should be used whenever you want someone else to fully handle your tax matters with the IRS.
Who can be appointed as a representative on Form 2848?
Individuals who can be appointed as representatives on Form 2848 include attorneys, CPAs, enrolled agents, enrolled actuaries, enrolled retirement plan agents, and certain other individuals who are eligible to practice before the IRS. The key requirement is that the individual must be eligible to practice before the IRS, which generally means they have been officially granted the privilege to represent taxpayers before the agency.
How does one complete and submit Form 2848?
To complete Form 2848, the taxpayer must provide their personal information, including their name, mailing address, and taxpayer identification number (usually a Social Security Number). The taxpayer must also specify the tax matters and years or periods for which the power of attorney is granted. The form requires detailed information about the representative, including their name, mailing address, and phone number, as well as their CAF number, if applicable. Once completed, the form must be signed and dated by the taxpayer and the appointed representative. Form 2848 can be submitted to the IRS via mail or fax, depending on the taxpayer's preference and specific situation.
Can a taxpayer revoke a previously granted Power of Attorney?
Yes, a taxpayer can revoke a previously granted Power of Attorney. To do so, the taxpayer must provide a written statement of revocation to the IRS. This statement should clearly indicate the intent to revoke the power of attorney, identify the specific Form 2848 by date, and specify to whom the power of attorney was granted. For a complete revocation, the taxpayer may also provide a copy of the previously executed power of attorney. The statement of revocation must be signed and dated by the taxpayer. It can be sent to the IRS at the same address where the original Form 2848 was filed.
Are there situations where Form 2848 is not applicable?
Yes, there are situations where Form 2848 is not the appropriate form to use. For instance, when a taxpayer needs to authorize someone to receive or inspect their confidential tax information but not represent them before the IRS, Form 8821, "Tax Information Authorization," should be used instead. Additionally, matters not under the jurisdiction of the IRS, like state tax issues, cannot be addressed with an IRS Form 2848. It's important for taxpayers to understand the scope of authorization granted by Form 2848 and ensure it fits their specific needs.
When it comes to filling out the IRS Power of Attorney (Form 2848), it's crucial to be precise and thorough. Unfortunately, errors can occur, leading to unnecessary delays and complications. Here are four common mistakes that people often make:
Not including all required information. Every section of Form 2848 needs to be completed with accurate details. This includes personal information, the type of tax, the tax form number, and the years or periods covered. Leaving any part incomplete can result in the IRS rejecting the form.
Failing to specify the powers granted. The form allows taxpayers to define the extent of authority given to their representative. Without clear instructions, the representative's ability to act on the taxpayer's behalf may be too limited or too broad.
Choosing the wrong representative. The representative must be eligible to practice before the IRS. This includes attorneys, certified public accountants, enrolled agents, and others who meet the requirements. Naming an ineligible person can invalidate the power of attorney.
Forgetting to sign and date the form. It seems simple, but without the taxpayer's signature and the date, the IRS will not accept the form. This formal endorsement is the final step that confirms the taxpayer's consent to the representation.
By paying close attention to these areas, individuals can ensure their IRS Power of Attorney (Form 2848) will be processed smoothly and effectively, granting the necessary authority to their chosen representative without delay.
When dealing with tax matters, it's common to focus solely on the IRS Power of Attorney (Form 2848), which grants a designated individual the authority to represent a taxpayer before the IRS. However, this form is just one part of a broader document ecosystem necessary for comprehensive tax management and representation. Understanding and preparing the necessary paperwork is crucial for effective tax planning, compliance, and dispute resolution.
Beyond the IRS Power of Attorney (Form 2848), these documents facilitate various aspects of tax reporting, payment, and dispute resolution. Proper completion and management of these forms ensure individuals and businesses comply with tax laws, avoid penalties, and manage their financial obligations efficiently. Whether you're preparing your tax return, managing a business's taxes, or resolving tax issues, being aware of and understanding these forms can provide a smoother process and potentially better outcomes.
Durable Power of Attorney for Finances - Similar to the IRS Power of Attorney (Form 2848), this document grants someone else the authority to make financial decisions on behalf of the person signing the document. However, it is more comprehensive, covering a broader range of financial decisions beyond just tax matters.
Medical Power of Attorney - While the IRS Power of Attorney concerns financial and tax issues, a Medical Power of Attorney assigns someone the responsibility to make healthcare decisions when the person signing the document cannot make those decisions for themselves. The similarity lies in the assignment of decision-making power to another individual.
General Power of Attorney - This document grants broad authority to another person to act on the signer's behalf, similar to the specific tax-related powers granted by Form 2848. Unlike Form 2848, the General Power of Attorney can encompass various aspects, including financial, legal, and personal matters.
Limited Power of Attorney - The Limited Power of Attorney and the IRS Power of Attorney both allow someone to act on another's behalf. However, the Limited Power of Attorney is focused on a specific transaction or period, unlike the potentially broader tax matters covered by Form 2848.
Springing Power of Attorney - Both the Springing Power of Attorney and Form 2848 can designate an agent to make decisions. The key difference is that the Springing Power of Attorney only becomes effective under conditions specified in the document, such as the incapacitation of the person signing.
Revocation of Power of Attorney - This document serves to cancel a previously granted power of attorney, including an IRS Power of Attorney. The similarity lies in their legal nature to modify or negate the powers granted in the powers of attorney documentation.
Advanced Healthcare Directive - Similar to a Medical Power of Attorney, an Advanced Healthcare Directive allows individuals to outline their wishes for medical care if they are unable to communicate. While it does not deal with financial matters like Form 2848, it shares the concept of preparing for future inability to make decisions.
Guardianship or Conservatorship Agreement - These agreements appoint someone to manage financial and/or personal matters for someone unable to do so themselves, much like the IRS Power of Attorney allows for tax matters. The distinctions lie in the legal process to establish them and their often broader scope.
Trust Agreement - In a Trust Agreement, an individual’s assets are managed by someone else for the benefit of a third party. Though primarily focused on asset management rather than giving authority to handle tax matters, it embodies the assignment of responsibilities to another, akin to the IRS Power of Attorney.
Filling out the IRS Power of Attorney (Form 2848) is a step-by-step process that authorizes an individual, often a tax professional, to represent you before the IRS. It's important to complete this form accurately to ensure that your tax matters are handled properly and efficiently. Here are several dos and don'ts to consider when preparing Form 2848.
Completing the IRS Power of Attorney (Form 2848) accurately and carefully is crucial for a smooth representation process. Always consult with a tax professional if you have questions or uncertainties about how to fill out the form properly.
When it comes to the IRS Power of Attorney, Form 2848, several misconceptions can lead to confusion. Clearing up these misunderstandings ensures taxpayers and their representatives navigate the process with a better understanding.
Any form of Power of Attorney will suffice for IRS matters. This is incorrect. The IRS requires Form 2848 specifically for representation before the agency. This form details the taxpayer's information, the representative’s qualifications, and the extent of the power granted.
Completing Form 2848 grants the representative the ability to do everything on my behalf. Not quite. Form 2848 specifies the tax matters and periods you authorize the representative to handle. It doesn't grant unlimited power over all tax or financial matters.
Form 2848 is only for individuals. This is a misconception. While individuals commonly use it, Form 2848 is also applicable to businesses seeking representation before the IRS.
Once filed, Form 2848 is good indefinitely. This is not accurate. Form 2848 remains in effect until the taxpayer revokes it, the representative withdraws, or it is superseded by a new Form 2848. Also, certain declarations have a specific validity period mentioned on the form.
Only attorneys can be named as representatives on Form 2848. In fact, certified public accountants and enrolled agents, among others with sufficient credentials, can also act as representatives.
Filing Form 2848 means losing control over my tax matters. This is a misconception. Taxpayers retain control and are kept informed of all actions taken by their representative. The IRS also sends copies of all correspondence to the taxpayer.
The representative will automatically receive refunds on the taxpayer’s behalf. Incorrect. While Form 2848 allows the representative to discuss your tax matters with the IRS, it does not enable them to receive refunds or sign certain documents without specific authorization.
Form 2848 can be signed and submitted electronically by all taxpayers. This is partially true. While electronic options are available, not all taxpayers may be able to submit Form 2848 electronically depending on their specific situation or technical limitations. Physical submissions are still common.
The IRS Power of Attorney (POA) Form 2848 is used when an individual wants to authorize someone else, often a tax professional, to represent them before the IRS. This authorization can include receiving confidential tax information and making decisions regarding tax issues.
Correctly identifying the taxpayer is crucial. This includes providing the taxpayer's full name, social security number or employer identification number, and address. These details ensure the IRS correctly matches the POA to the taxpayer's records.
It's important to clearly specify the tax forms, tax periods, and matters for which the representation is authorized. If these details are not adequately described, the IRS may limit the scope of representation.
The designated representative(s) must be eligible to practice before the IRS. Eligible individuals can include attorneys, certified public accountants, enrolled agents, and others specified in IRS regulations.
Representatives are required to provide their name, address, and telephone number on the form, along with their Preparer Tax Identification Number (PTIN) or other relevant identification number.
For the POA to be effective, it must be signed and dated by the taxpayer and the designated representative. Without these signatures, the IRS will not accept the form.
Submitting the form can be done electronically through the IRS e-Services, by mail, or by fax, depending on the taxpayer’s preference and circumstances. Electronic submission is often quicker and more convenient.
The POA does not relieve taxpayers of their tax obligations. Even with a POA in place, the responsibility for filing taxes correctly and on time remains with the taxpayer.
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