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IRS Power of Attorney | Form 2848

IRS power of attorney form 2848 is a document that allows an individual, such as an accountant or tax preparer, to represent a taxpayer to the Internal Revenue Service. This is mainly used for filing income taxes[1] (by checking the box on 5a) or when representing a taxpayer in an audit.
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Updated April 10, 2025

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Part I – Taxpayer’s Information[3]

  1. Taxpayer’s Details
    • Full Name
    • Address
    • Tax ID No. (Social Security Number or Employer Identification Number)
  2. Representative’s Details
    • Full Name
    • Address
    • No. (Preparer Tax Identification Number (PTIN) or Centralized Authorization File (CAF) Number)
  3. Acts Authorized
    • Describe the tax matters that are being handled (e.g., income), the tax form number(s), and the years represented.
  4. Specific Use Not Recorded
    • Check this box if the designation is for a one-time or specific use case that will not be stored on the IRS CAF system.
  5. Additional Acts Authorized
    • If the taxpayer is having their taxes filed on their behalf, check the box labeled “Sign a return.” Otherwise, enter the acts being authorized on the taxpayer’s behalf.
  6. Retention / Revocation of Prior Power of Attorney
    • Check this box if any prior Form 2848 designation will remain in effect (by default, a newly filed version will void all previous ones.
  7. Taxpayer’s Signature
    • The taxpayer must sign, date, and print their name.
    • A wet signature is required if the representative will file this form through non-online methods (fax or mail).[4]

Part II – Declaration of Representative

  • Designation
  • Licensing Jurisdiction
    • Where the representative is licensed, enter the State or licensing authority.
  • License Number
    • BAR, license, certification, registration, or enrollment number.
  • Representative’s Signature
    • The representative must sign and date.

Filing with the IRS

IRS Form 2848 must be filed with the IRS to represent a taxpayer for any act between them and the IRS.

A representative has 3 ways to file.

1. File Online

2. Fax

  • Fax number depends on jurisdiction; see image below.

3. Mail

  • Mailing address depends on jurisdiction; see image below.

 

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