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IRS Power of Attorney | Form 2848

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Updated March 20, 2026

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.

Key Features

  • File taxes. Allows someone else to prepare and file returns, such as income and corporate taxes with the IRS.
  • Represent the taxpayer. Authorizes someone else to communicate with the IRS for tax-related matters.
  • Receive notices. To request and obtain copies of IRS letters, notices, and transcripts.
  • Negotiate tax issues. To handle audits, payment plans, penalties, and settle disputes with the IRS.
  • Sign tax forms. Gives authority for the representative to sign tax forms on behalf of the taxpayer.

Who can represent me?

  • Attorneys
  • Certified Public Accountants (CPAs)
  • Enrolled Agents (federally licensed tax individuals[2])
  • Officers (of an organization)
  • Full-Time Employees (of the taxpayer)
  • Family Members
  • Enrolled Actuary (under the Joint Board for the Enrollment of Actuaries)
  • Unenrolled Return Preparer
  • Qualifying Student or Law Graduate
  • Enrolled Retirement Plan Agent

How to Write

Download: PDF

Part I – Taxpayer’s Information[3]

Section 1. Taxpayer’s Details

  • Full Name
  • Address
  • Tax ID No. (Social Security Number or Employer Identification Number)

Section 2. Representative’s Details

  • Full Name
  • Address
  • No. (Preparer Tax Identification Number (PTIN) or Centralized Authorization File (CAF) Number)

Section 3. Acts Authorized

  • Describe the tax matters that are being handled (e.g., income), the tax form number(s), and the years represented.

Section 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.

Section 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.

Section 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.

Section 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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