» » IRS Power of Attorney Form 2848 | Revised Jan. 2018

IRS Power of Attorney Form 2848 | Revised Jan. 2018

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.

Table of Contents

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 a 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.

(Video) What is an IRS Power of Attorney?

How To Write

Download: Adobe PDF

1 – Download This Template Form To Grant A Tax Representative Principal Power

The template on this page (Form 2848) will enable you to deliver a Tax Representative the right to act in your name before the I.R.S. It is downloadable using the buttons under the image or the links above. This file can be opened, saved, and printed as a PDF. Thus, if you do not have a pdf editor on your machine, open it then print it using your browser. You may fill this out on-screen with compatible software or by hand (legibly) then execute it for submission at your discretion.

2 – Identify Yourself And Every Agent You Wish To Act In Your Name

This document will be divided into several clearly identifiable sections. The first one, “1. Taxpayer Information,” will need your information to be completed. As the Principal Taxpayer of this paperwork, you will have the ability to give another entity the right to use your name and act on your behalf with the tax entity receiving this form. Begin producing your full name and complete address in the box labeled “Taxpayer Name And Address.” Note that when you are supplying this information, you must include your name as it appears on the books with this tax entity. Thus, report your first, middle, and last name along with any applicable title (i.e. “Jr,” “Sr.” etc.). In addition to your name and address, record your “Taxpayer Identification Number(s)” in the adjacent box. Generally, if you are individual, this will be your social security number. However, if the state you live in has assigned you an additional state tax i.d. number, list this as well.  The next box requiring information is labeled “Daytime Telephone Number.” Report a phone number where the recipient of this form may contact you during business hours (9 a.m. to 5 p.m. local time) in this box. Keep in mind this will be the phone number the recipient will use if attempting to contact you regarding this paperwork. Some individuals or entities participate in tax plans. If you are involved in one, report the “Plan Number (If Applicable)” in the last box of this section. If you do not participate in any tax plans then, you may leave this box blank.  Naturally, you will need to formally appoint an entity as your Tax Representative to satisfy this form. Document the complete “Name And Address” of the entity you wish to use as your Tax Representative. If you wish the Tax Representative to be “…Sent Copies Of Notices And Communications” regarding the tax matters he or she will represent you in, then mark the checkbox statement in this area. If not, you may leave this blank. If the Tax Representative has been assigned a Central Audit File number by the I.R.S. then record this number on the dotted line labeled “CAF No.” Report the Tax Representative’s nine-digit Preparer Tax Identification Number on the next dotted line.

The Tax Representative may have indicated to you that he or she has moved to a new address or obtained a new telephone number/fax number since he or she has submitted information the I.R.S. If so, then locate the checkboxes labeled “Address,” “Telephone No.” and “Fax No.” and indicate the reported information is new by checking the appropriate box. For instance, if the Tax Representative has moved his or her office since last representing someone, then mark the “Address” box. Otherwise, you may leave these boxes unmarked. The “Telephone No.” and “Fax No.” where the Tax Representative can be reached by the I.R.S. should be presented on the next two dotted lines. You may wish to name more than one entity as your Tax Representative. If so, then each one must have his or her information presented. Three additional areas have been included for this purpose. It should be noted that only two separate Tax Representatives may carry the authority to receive copies of I.R.S. notices and communications sent to you. You may allow these two agents to carry such authority by using the first two areas to name them and marking the checkbox following the term “…Notices And Communications.”


3 – A Report On How You Wish Your Agent To Represent You Must Be Documented

The next section “3. Acts Authorized” will give you the opportunity to describe the level of au4thority your Tax Representative can wield using your name and in what matters. A table with three columns will allow you to present this information in an organized fashion. Locate the first box in the column “Description Of Matter” then document in what area you authorize the Tax Representative to wield principal power. Such descriptions may include “Income, “Employment,” “Payroll,” etc. Make sure to list each such tax matter in a separate row. Now, on the same row, record each “Tax Form Number” your Tax Representative may access and work with on your behalf regarding the matters you listed in the first column. Make sure each form number the Tax Representative may work with coincides with the matter you list on that row. The next column requires the “Year(s) Or Period(s)” of the listed subject matters the Tax Representative will be able to work with when making decisions and acting in your name.

The I.R.S maintains a database of the principal powers an individual can wield however; some powers of attorney may grant only specific or one-time powers. For instance, when the power to apply for an EIN is granted. If the powers granted here are in areas or require actions that may not be maintained in the Centralized Authorization File, then mark the checkbox statement in the item labeled “4 Specific Use Not Recorded On Centralized Authorization File (CAF). If this is the case, the Tax Representative should make sure to present such paperwork to the I.R.S. by mail or when dealing with this institution personally when dealing with the I.R.S.

While the declaration statement applying to the table in the third item will deliver principal powers to the Tax Representative, certain abilities will require additional authorization, and in some cases, additional paperwork. A list of checkboxes will allow you to quickly deliver such special powers. You may check one or all these boxes as required.

If you wish your Tax Representative to have the principal power to use an Intermediate Service Provider to access your tax records, then mark the first box. This means that if your Tax Representative uses tax software to obtain forms through a tax program he or she will be able to do so provided you check this box. If you do not wish your records to be accessed in this manner and prefer your Tax Representative to obtain your tax records directly from the I.R.S., then leave this box unmarked.

Similarly, if you wish the Tax Representative to disclose your records and tax information to a third party on your behalf, then select the checkbox attached to the label “Authorize Disclosure To Third Parties.”

You may intend the Tax Representative to have the authority to name other agents to act in your name or to deliver principal power on your behalf to another person. If so, then mark the check box labeled “Substitute Or Add Representative.” If not, then do not mark this checkbox.  The I.R.S. has a strict criterion that must be met if you wish your Tax Representative to sign and submit tax returns on your behalf. Such power can only be delivered under the circumstances listed in Treasury Regulation Sec 1.6012-1 (Disease/Injury, an extended absence from the USA or Puerto Rico 60 days or more prior to the filing deadline, or specific permission granted from the I.R.S.). If you wish your Tax Representative to submit your tax returns then, mark the “Sign A Return” box and place the words 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…” then record the reason why such power is being delivered. If you wish to authorize additional actions your Tax Representative may take with your authority, then mark the “Other Acts Authorized” box and define what additional powers your Tax Representative may engage in.  You may wish to restrict the Tax Representative you name from performing certain acts in your name that would generally be authorized through this paperwork. If this is the case, then mark the checkbox in item “5b Specific Acts Not Authorized.” Utilize the blank lines that follow to report what acts you do not authorize your Tax Representative to do. Note, if you have named more than one Tax Representative and only wish to restrict only some of them from these acts, make sure to name them.

4 – The Status Of This Paperwork Must Be Solidified

As a standard, the I.R.S. will automatically consider all previous powers (excluding any delegated through Form 8821) that would interfere or correspond to this power of attorney automatically revoked upon this paperwork’s approval. If you do wish that a previously issued delegation of power remain in place despite the execution of this document, then mark the checkbox corresponding to “6 Retention/Revocation Of Prior Power(s) Of Attorney.” In this case, you must attach the power of attorney you wish to keep in place to this document. If you do wish all previous conflicting powers to terminate upon this execution or if this item is irrelevant then leave this item blank.

5 – You Signature Is Required By The Submission Process

This document will require your signature for the I.R.S. to accept this as a true representation of your wishes. You will need to provide this item on the “Signature” line in “7 Signature Of Taxpayer.”

In addition to your name, enter the current calendar date on the adjacent line and any “Title” you may hold on the line labeled “Title (If Applicable)” Finally, print your name on the “Print Name” line.  If, however, you are signing this document on behalf of the Principal Taxpayer, then print his or her name exactly as it was reported in box 1, on the line labeled “Print Name Of Taxpayer From Line 1 If Other Than Individual” If you are the Principal Taxpayer, you only need to print your name on the “Print Name” line.

6 – Every Tax Representative You Appoint Must Self-Report And Sign This Form

Part II of this document will require the attention of every Tax Representative you named in the second item. Before completing this section, the Tax Representative must review the lettered (A through K, and R) list included under the heading “Declaration Of Representative.” He or she must identify the statement that best describes his or her status. Once, the above task has been handled, the Tax Representative must fill out the table in this section. The first column, “Designation…” will need to have the letter corresponding to the statement that best describes the Tax Representative reported in it. If the Tax Representative holds a license, then his or her “Licensing Jurisdiction (State) or Other Licensing Authority” must be reported in the second column of the same row he or she is filling out. The third column is reserved for the “Bar, License, Certification, Registration, Or Enrollment Number” assigned to the Tax Representative recorded. This column should only be filled out if it is applicable to the Tax Representative. The Tax Representative must provide his or her “Signature” and enter the “Date” he or she is signing this template using the “Signature” and “Date” columns (respectively).