IRS Power of Attorney Form 2848

Who is completing this form?

Who is completing this form? Taxpayer (myself)Representative

Which of the following best describes the taxpayer?

Which of the following best describes the taxpayer? IndividualBusiness entity other than a BBA partnership (such as a corporation or LLC)BBA partnershipTrustEstate Employee plan

How many representatives are being appointed with this power of attorney?

How many representatives are being appointed with this power of attorney? 1234

Note: Although this form can be used to appoint up to four representatives to handle matters with the IRS, only two of them may be authorized to receive copies of notices and communications. If you wish to appoint more than two representatives, please enter the information of those you want to receive notices and communications in the first and/or second representative pages.

Representative 1: Name

Representative 1: Centralized Authorization File (CAF) Number

If the representative has not yet been assigned a number, write "None."

Representative 1: Preparer Tax Identification Number

If the preparer has applied for a PTIN but not yet received one from the IRS, write "applied for"

Should Representative 1 be sent copies of notices and communications?

Should Representative 1 be sent copies of notices and communications? YesNo

Representative 1: Address

Enter in the following format:

[Street Number and Name], [Apartment, Floor, Suite, or Unit Number, if any]

[City or Town], [two-letter state abbreviation] [ZIP Code]

Has Representative 1 changed their address since their CAF number was issued?

Has Representative 1 changed their address since their CAF number was issued? YesNo

Representative 1: Phone Number

Has Representative 1 changed their phone number since their CAF number was issued?

Has Representative 1 changed their phone number since their CAF number was issued? YesNo

Representative 1: Fax Number

If none, leave blank

Has Representative 1 changed their fax number since their CAF number was issued?

Has Representative 1 changed their fax number since their CAF number was issued? YesNo

Representative 2: Name

Representative 2: CAF number

Representative 2: PTIN

Should Representative 2 be sent copies of notices and communications?

Should Representative 2 be sent copies of notices and communications? YesNo

Representative 2: Address

Has Representative 2 changed their address since their CAF number was issued?

Has Representative 2 changed their address since their CAF number was issued? YesNo

Representative 2: Phone Number

Has Representative 2 changed their phone number since their CAF number was issued?

Has Representative 2 changed their phone number since their CAF number was issued? YesNo

Representative 2: Fax Number

If none, leave blank

Has Representative 2 changed their fax number since their CAF number was issued?

Has Representative 2 changed their fax number since their CAF number was issued? YesNo

Representative 3: Name

Representative 3: CAF Number

Representative 3: PTIN

Representative 3: Address

Has Representative 3 changed their address since their CAF number was issued?

Has Representative 3 changed their address since their CAF number was issued? YesNo

Representative 3: Phone Number

Has Representative 3 changed their phone number since their CAF number was issued?

Has Representative 3 changed their phone number since their CAF number was issued? YesNo

Representative 3: Fax Number

If none, leave blank

Has Representative 3 changed their fax number since their CAF number was issued?

Has Representative 3 changed their fax number since their CAF number was issued? YesNo

Representative 4: Name

Representative 4: CAF Number

Representative 4: PTIN

Representative 4: Address

Has Representative 4 changed their address since their CAF number was issued?

Has Representative 4 changed their address since their CAF number was issued? YesNo

Representative 4: Phone number

Has Represntative 4 changed their phone number since their CAF number was issued?

Has Represntative 4 changed their phone number since their CAF number was issued? YesNo

Representative 4: Fax Number

If none, leave blank

Has Representative 4 changed their fax number since their CAF number was issued?

Has Representative 4 changed their fax number since their CAF number was issued? YesNo

How many matters will the representative(s) be assisting with?

How many matters will the representative(s) be assisting with? 123

A "matter" is the type of tax issue the taxpayer wants addressed. For example, if the taxpayer is seeking assistance with taxes owed on income and is also seeking assistance with payroll taxes, "2" would be selected. Form 2848 may be used to address no more than three tax matters.

Description of Matter No.1 for which representative(s) have responsibility

Briefly describe the type of issue that the taxpayer wishes to give the representative(s) the ability to address. Examples include "Income," "Payroll," "Excise," "Estate," or "Gift."
If the taxpayer is a BBA partnership, write "Centralized Audit Partnership Regime (BBA)"

Tax form number or numbers related to Matter No. 1

List the tax form number(s) that are to be addressed for the taxpayer in this matter. If there is more than one, separate by a comma. Examples include "1040" "1099" and "720, 941"

Year(s) or period(s) applicable to Matter no. 1

Form 2848 can cover tax matters from previous years, and can also be used to cover up to three years in the future from Dec. 31 of the year the form is submitted. Years may be listed individually, or in a range separated by a "-" as in "2018-2020."
It can also be used to cover quarterly time periods, such as in the following example. "First Q 2019 - Third Q 2021," or a range of specific dates in the MM/DD/YYYY format.

Description of Matter No. 2 for which representative(s) have responsibility

Tax form number or numbers related to Matter No. 2

Year(s) or period(s) applicable to Matter No. 2

Description of Matter No. 3 for which representative(s) have responsibility

Tax form number or numbers related to Matter No. 3

Year(s) or period(s) applicable to Matter No. 3

Is one or more of the matters described above a specific use power of attorney that the IRS will not record on the CAF?

Is one or more of the matters described above a specific use power of attorney that the IRS will not record on the CAF? YesNo

"Specific use" powers of attorneys are one-time grants of power, or grants that are limited to particular issues. Examples include:
- Applying for an EIN
- Corporate dissolution

- Applying for recognition of exemption

- Freedom of Information Act Requests
The IRS asks this because most powers of attorney are recorded, meaning they become a part of the representative's CAF, so that there is no need to obtain the taxpayer's consent a second time. Specific use powers of attorney are not recorded.

Do you want to authorize your representative(s) to access your electronic IRS records through an intermediate service provider?

Do you want to authorize your representative(s) to access your electronic IRS records through an intermediate service provider? YesNo

Do you want to authorize your representative(s) to substitute or add another representative?

Do you want to authorize your representative(s) to substitute or add another representative? YesNo

Do you want to authorize your representative(s) to execute agreements that will allow the IRS to disclose your tax information to a third party?

Do you want to authorize your representative(s) to execute agreements that will allow the IRS to disclose your tax information to a third party? YesNo

Do you want to authorize your representative(s) or agent to sign an income tax return?

Do you want to authorize your representative(s) or agent to sign an income tax return? YesNo

Another person may sign a taxpayer's income tax return for the following reasons:

a. Disease or injury

b. Absence from the United States for at least 60 days prior to the return's legal due date

c. Another good cause that has received specific permission from the IRS

Statement of authorization to sign: No specific use

Write out the following statement, providing the reason in the space indicated by brackets: "This power of attorney is being filed pursuant to 26 CFR 1.6012-1(a) (5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of [enter the specific reason listed from the selection of (a), (b), or (c) in the previous field]."

Statement of authorization to sign: Specific Use

Write out the following statement, providing the reason in the place indicated by brackets: "This power of attorney is being filed pursuant to 26 CFR 1.6012-1(a) (5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of [enter the specific reason listed from the selection of (a), (b), or (c) in the previous field]. No other acts on behalf of the taxpayer are authorized."

Do you want to authorize your representative(s) to perform other acts not yet described?

Do you want to authorize your representative(s) to perform other acts not yet described? YesNo

Other acts that the representative is authorized to perform

List any other acts that you feel are necessary for the representative(s) to address the matter but which you feel have not been adequately addressed in the form so far

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.

Specific actions that the representative(s) are not authorized to perform

Should this power of attorney revoke other powers of attorney currently on file with the IRS?

Should this power of attorney revoke other powers of attorney currently on file with the IRS? NoYes

Powers of attorney filed with the IRS usually revoke an existing power of attorney filed for the same matter (unless it is a specific use power of attorney).

A copy of any power of attorney that will remain in effect must be attached

A copy of any power of attorney that will remain in effect must be attached I understand

Individual Taxpayer Name

For married taxpayers filing jointly, each spouse must file their own Form 2848.

Entity Taxpayer Name

Provide the name of the entity

BBA Partnership Name

Provide the name of the person or entity acting as partnership representative, in the format of the following example: "Mary Maple as partnership representative for:"

Trust Taxpayer Name

Provide the name and title of the trustee in the format of the following example: "Ernesto Lopez as trustee for the Blankman Estate:"

Estate Taxpayer Name

Provide the name of the executor or personal representative in the following format: "Loretta Mason as executor for the Estate of William Grant"

Employee Plan Taxpayer Name

Provide the name of the plan sponsor

Individual Taxpayer Mailing Address

Entity Taxpayer Address

Provide the business's mailing address.

BBA Partnership Address

Provide the name of the partnership on one line followed by the business mailing address on the next in the format of the following example:

"Widget Partners

123 Main Street, Ste 3000, Springfield, IL 10000"

Trustee Address

Provide the business mailing address of the trustee

Executor or Personal Representative Address

Provide the business mailing address of the executor or personal representative

Employee Plan Address

Provide the mailing business address of the plan sponsor

Phone Number

The phone number at which to reach the taxpayer during business hours

Complete at least one of the following fields. If one or more of the numbers requested do not apply, leave the field blank.

If the taxpayer is an estate and this power of attorney pertains to Form 706, enter the decedent's Social Security Number (SSN) or Taxpayer Identification Number (TIN). For an estate seeking a power of attorney for any other purpose, enter the Employer Identification Number, or if none, the SSN or TIN of the decedent.

If you have privacy concerns about your SSN or EIN, you can leave this field blank and enter it by hand once the form is printed.

Employer Identification Number (EIN)

Social Security Number

Taxpayer Identification Number (TIN)

Plan Number

Provide the EIN or SSN of the plan sponsor, as well as the three-digit plan number.

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.

This form must be dated and signed by both the taxpayer and the representative(s). If the taxpayer signs first, the representative must sign within 45 days, or 60 days if the taxpayer is residing abroad. If the representative signs first, the taxypayer may sign at any time.

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