» » IRS Power of Attorney Form 2848 | Revised Dec. 2015

IRS Power of Attorney Form 2848 | Revised Dec. 2015

The Internal Revenue Service Form 2848 is a document utilized when designating someone else to file taxes on behalf of an entity or individual. The acts authorized here allow a tax attorney or accountant to represent someone else and to submit taxes to the Internal Revenue Service on the principal’s behalf. The form should be filed with the appropriate tax entity by the person or entity being represented (the principal) either by mail or via e-file. The document may be completed by the representative but is required to be signed by the person who is issuing his or her authority to the representative being named.

Where to File

The completed Power of Attorney and Declaration of Representative Form (IRS form 2848) should be mailed to the appropriate regional IRS office. There are three national centers that receive paperwork – in Tennessee, Utah, and Pennsylvania. Consult the filing directions on the IRS website to determine where to send your form.

There are exceptions: if you are granting power of attorney for a single matter instead of giving general authorization for a return year or longer (called a “specific-use power of attorney”), then the authorization form should be mailed to the IRS office that is handling the matter.

Though the IRS records most power-of-attorney cases in their central CAF database, it is a good idea for the appointed representative to carry a copy of the form with them when they are dealing with the IRS.

What Authority Does This Form Grant?

This form authorizes another person to act as representative in a specified class of tax matters. The IRS limits who is permitted to fill this role, and the powers that they may be granted.

The pool of potential agents is restricted to those deemed “eligible to practice before the IRS.” This means people with appropriate formal credentials, such as lawyers, tax accountants, actuaries, and other professionals, family members of the primary filer, and those with appropriate tax-preparation training.

Once granted power of attorney, the agent is empowered to act as a stand-in in dealings with the IRS. Form 2848 requires that the authority that is granted is time specific – so the agent will have the power to request and view tax records, prepare and sign agreements, consents, and waivers, and tackle other administrative matters for just the specified year or years. In general, the agent may not endorse or negotiate payments in any form, grant powers of attorney to others, or release confidential records to third parties.

The primary filer has discretion in determining which powers to give to the agent. If necessary, the designated representative may be empowered to designate still others as representatives. And the representative may be granted advanced access to future records up to three years beyond the present filing year. However, form 2848 cannot be used to provide blanket authorization, and the IRS will not honor requests for unlimited access or unbounded powers.

Revocation of IRS Power of Attorney

The agent serves at the discretion of the primary filer. To revoke a power of attorney, the same form 2848 may be re-submitted to the IRS with the word “REVOKE” written across the top. A copy of this document should be saved in case of any subsequent difficulties.

Alternatively, a new document may be drawn up specifying the terms of the original authorization and indicating the powers to be withdrawn. This revocation of powers may be either partial or total.

Address Change of a Representative

An address change is easy. The designated representative should send written notification to the IRS with the updated mailing address and the representative’s signature. It is unnecessary to refile the original form.

How To Write

1 – Acquire A Copy Of This Form To Declare A Tax Representative

The Tax Form displayed in the preview on this page will act as a tool to appoint an Attorney-in-Fact with the Principal Approved Authority required to act as the Principal’s Representative with concerned Tax entities. Select the PDF button to view it and download it to your machine.

2 – A Report On The Principal Taxpayer Must Be Produced

Once you have obtained a copy of this form you may open it and fill it out the information it requests with compatible software or you may print it then fill in this information. Begin with table 1 “Taxpayer Information.” Here, we will use the labeled areas to disseminate some information about the Taxpayer appointing a Representative. Fill in the Principal Taxpayer’s Full Name and Complete Address in the first cell of this table.

In this table’s second column, furnish the Taxpayer’s Social Security Number or Federal Entity Identification Number to the cell labeled “Taxpayer Identification Number(s).”

The “Daytime Telephone Number” requires a current up-to-date Phone Number where the Principal Taxpayer can be reliably reached during Daytime business hours

If the Principal belongs to any financial plans concerning his or her Taxes, then record its Account or Identification Number in the cell labeled “Plan Number (If Applicable)”

3 – Documentation Of Each Taxpayer Representative Identity Is Mandatory

A record of the Tax Representative Attorney-in-Fact must be made in the next table, “2 Representative(s),” using the labeled areas. There will be enough room to name four Tax Representatives. Notice that only the first two Representatives are eligible to receive notices regarding the Principal’s Tax Matters.

The first column is reserved for the Representative’s Full Name and Complete Address. Each row will accept information regarding one entity. If one or both of the first two Attorneys-in-Fact listed is should receive copies of correspondence between Tax Entities and the Principal (regarding the Tax Matters defined below) then, mark the checkbox after the words “…Copies Of Notices And Communications.” The second column will supply several spaces regarding this row’s Attorney-in-Fact. If the Attorney-in-Fact has received a Centralized Authorization Number, then enter it on the space labeled “CAF No.” The second blank space (“PTIN”) is reserved for the Representative Attorney-in-Fact’s Preparer Tax Identification Number. The Representative Attorney-in-Fact’s “Telephone No.” and “Fax No.” are required items on the next two blank spaces. The Attorney-in-Fact may have his or her information on file with the Internal Revenue Service. In the event, the Attorney-in-Fact Address, Telephone Number, and/or Fax Number reported on this row is different from the information on file, you must indicate this. To do so, locate the three checkboxes “Address,” “Telephone No.,” and “Fax No.” after the words “Check If New” then, check the box defining the new information.

4 – Fully Define The Representative Attorney-in-Fact’s Principal Authority

The third section (labeled “Acts Authorized”) is constructed with a simple three column table. Here, you will be required to list each Tax Matter the Attorney-in-Fact will be approved to wield Principal Power Over. Additionally, any specific Forms and the applicable Year or Time Periods relating to these Tax Matters should be discerned. For instance, a Principal may wish to give the Attorney-in-Fact the Principal Authority to deal with his or her Income Taxes for a certain time period and thus the Attorney-in-Fact should be able to represent the Principal with 1040’s filed during the Year he or she will represent Principal Power over.

Use the first column to supply a “Description Of Matter” the Principal will put within the Attorney-in-Fact’s Principal Authority. It is important to only list one Tax Matter per row in this column. The second column has been supplied so that a listing of each “Tax Form Number” the Attorney-in-Fact will need to represent Principal Interests over and with to Tax Entities can be documented. Keep in mind the forms listed in this column should come into play when the Attorney-in-Fact is wielding Principal Authority regarding the Tax Matter listed in the first column. Make sure the Form Numbers listed here apply to the Tax Matter on the same row. The final column should be utilized to produce the “Year(s) Or Period(s)” that correspond to the Tax Matters and Forms listed earlier in this row. The Attorney-in-Fact will only be able to use Principal Powers for Tax Matters that occur during the Time Period(s) supplied to this column. If any of the Principal Powers delivered here are not listed in the Centralized Authorization File, then mark the checkbox in the fourth item after the bold words “Specific Use Not Recorded On CAF.” Typically, this will apply to a Limited or Specific Power of Attorney concerning EIN Applications, Form 843 Claims, Corporate Dissolution, etc. If you are not sure whether the Principal Powers here are listed in the CAF or not, then it is strongly recommended you seek a consultation with a professional. Some types of Principal Powers will require additional Approval from the Principal. These Powers will be defined and can be Approved by the Principal in “5a Additional Acts Authorized.” Here four checkboxes “Authorize Disclosure To Third Parties,” “Substitute Or Add Representatives,” “Sign A Return,” and “Other Acts Authorized.” The Principal can extend the Authority available for the Attorney-in-Fact’s use by checking one or more the checkboxes. In some cases, additional information will be required for instance, if the Principal intends the Attorney-in-Fact to sign Tax Returns in his or her Name, the statement “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 (Insert the Reason).” If “Other Acts Authorized” is marked, make sure to give a detailed account of what the Attorney-in-Fact may do on behalf of the Principal using the blank lines provided. The Principal Authority given here will grant some default abilities to the Representative Attorney-in-Fact. If some limitations or restrictions should apply to the Principal Authority granted in the Tax Matters listed in Articles three through five, they should be listed on the blank space provided in “5b. Specific Acts Not Authorized.” The final consideration that should be addressed regarding Principal Tax Powers will be handled in “6. Retention/Revocation Of Prior Power(s) Of Attorney.” If there are other Attorneys-in-Fact that have been previously granted Principal Tax Powers regarding the Matters or Time Periods defined here, this document will terminate those Principal Powers upon its execution. To prevent this from occurring, mark the checkbox in this section, then attach a copy of the previous Principal Authority document that should remain in Effect. If previous Powers should be revoked or if no other previous Power Documents (concerning these Matters) then leave this check box unmarked.  

5 – An Executing Signature From The Principal Taxpayer Must Be Supplied Before Submission

The Principal Taxpayer will need to sign this form once, it has been completed with the requested information. An area in “7. Signature Of Taxpayer” has been provided so the Principal Taxpayer may verify the intent behind this document by providing this item. He or she will have to sign the blank line labeled “Signature.” An additional blank space, “Date,” has been included here so the Principal can report the Date he or she signed this form. If the Principal Taxpayer holds a specific Title, then he or she should print this on the next available line. This is usually applicable if the Principal is a Business Entity and the Signature Party is an Authorized Representative of the Business granting Principal Authority here. The Printed Name of the Signature Party must be supplied on the blank line designated with the words “Print Name.” The final blank space will be required only if the Signature Party’s Name is not the same as the Principal Taxpayer. If this is the case, then print the Principal Taxpayer’s Name on the line labeled “Print Name Of Taxpayer From Line 1 If Other Than Individual.”

6 – The Representative Attorney-in-Fact Will Have To Furnish A Signed Self-Report

The Representative Attorney-in-Fact should be given this document so that he or she can satisfy the requirements of “Part II Declaration Of Representative.” Each Attorney-in-Fact named in Article 2 above will have to turn his or her attention to the list of bullet points in this area. This entity may only proceed if each of these statements is applicable and true. In addition, the Representative Attorney(s)-in-Fact should read through the lettered list (A through H, K, and R) to discern his or her letter of classification. The table below this list is composed of several columns and the Attorney-in-Fact will have to provide an item in each one. Beginning with the first column, “Designation – Insert Above Letter (A-R),” the Representative Attorney-in-Fact should report which letter in the list above defines his or her role here. For instance, if he or she is a “Full Time Employee Of The Taxpayer,” the Attorney-in-Fact should locate this item (Letter “E”) on the above list and enter its corresponding letter in the first column. Often, the Representative Attorney-in-Fact will be subject to a Licensing Authority. If so, then he or she should report the Licensing Authority responsible for the Attorney-in-Fact in the column labeled “Licensing Jurisdiction (State) Or Other Licensing Authority (If Applicable).” Similarly, if the Attorney-in-Fact has an Identification Number associated with his or her role then it should be recorded in the column with the heading “Bar, License, Certification, Registration, Or Enrollment Number (If Applicable).” The Attorney-in-Fact must sign his or her Name on the same row he or she self-reported in the “Signature” column. The “Date” column requires the Signature Date when the Attorney-in-Fact signed this document.