Eligible Representatives
a. Attorneys
b. Certified Public Accountants (CPAs)
c. Enrolled Agents (federally licensed tax individuals[2])
d. Officers (of an organization)
e. Full-Time Employees (of the taxpayer)
f. Family Members
g. Enrolled Actuary (under the Joint Board for the Enrollment of Actuaries)
h. Unenrolled Return Preparer
k. Qualifying Student or Law Graduate
r. Enrolled Retirement Plan Agent
How to Write
Download: PDF
Part I – Taxpayer’s Information[3]
- Taxpayer’s Details
- Full Name
- Address
- Tax ID No. (Social Security Number or Employer Identification Number)
- Representative’s Details
- Full Name
- Address
- No. (Preparer Tax Identification Number (PTIN) or Centralized Authorization File (CAF) Number)
- Acts Authorized
- Describe the tax matters that are being handled (e.g., income), the tax form number(s), and the years represented.
- 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.
- 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.
- 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.
- 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
- Insert a letter, “a” through “r.”
- 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
- IRS Web Portal (login to submit)
2. Fax
- Fax number depends on jurisdiction; see image below.
3. Mail
- Mailing address depends on jurisdiction; see image below.