Fillable Form 2848

What is Form 2848?

Form 2848, Power of Attorney and Declaration of Representative, is a document issued by the Internal Revenue Service (IRS) that allows a taxpayer to authorize an individual, such as an attorney, CPA, or enrolled agent, to represent them in tax matters.

By completing this attorney form, taxpayers can grant the IRS power to disclose confidential tax information to the selected representative. To use this representative form, a person eligible to act on behalf of the taxpayer must be specified in the IRS office records. This can include accessing the taxpayer’s refund status online through the appropriate channels. Granting power through Form 2848 also allows the representative to inquire about the refund status and practice before the IRS in various proceedings. The entity acting as a representative must fill out the form accurately, indicating their qualifications and authority. It’s essential to determine the person eligible to act in the taxpayer's best interest, using discretion throughout the process. The program used to facilitate this authorization process supports access to a fillable PDF version of the form, which is available for download by visiting the IRS official website. To install the required software for viewing and completing the PDF form, users should follow the instructions on the IRS site.

How do I fill out Form 2848?

A fillable 2848 form template can be found here.

Part I - Power of Attorney

Taxpayer Information

Enter the following information about the taxpayer.

• Taxpayer name and address
• Taxpayer identification number(s)
• Daytime telephone number
• Plan number (if applicable)

Representatives

Enter the following information for each representative. Mark the box provided if the indicated representative is to be sent copies of notices and communications sent to the taxpayer.

• Name and Address
• CAF Number
• PTIN
• Telephone Number
• Fax Number
• Check the relevant box that corresponds to any new information
  • Address
  • Telephone Number
  • Fax Number

Acts Authorized

Enter in the table provided a description of the matter(s) the representative(s) to handle, the tax form numbers they are authorized to handle, and the year(s) or period(s) of the forms that the representatives are being authorized to handle.

Specific Use Not Recorded

If the power of attorney is for a specific use not recorded on CAF, mark the box provided.

Additional Acts Authorized

Mark the following boxes as applies to any additional acts the representatives are being authorized to carry out:

• Authorize disclosure to third parties
• Substitute or add representative(s)
• Sign a return
• Other acts authorized

Then enter a brief description of each additional act being authorized, as well as any specific acts they are not authorized to perform or execute. Finally, mark the box provided if the filing of this form will revoke all earlier filed power(s) of attorney.

Taxpayer Signature

Have the taxpayer or their representative sign the form in the space provided, then enter their title, the name of the person signing this form, and the name of the taxpayer (if not the same as the person who signed this form)

Part II - Declaration of Representative

Have each representative enter the following details on the spaces provided:

• Designation Letter
• Licensing jurisdiction (state) or other licensing authority if applicable
• Bar, license, certification, registration, or enrollment number if applicable
• Signature
• Date signed

Frequently Asked Questions (FAQs)

Is Form 2848 mandatory for all tax representations?

No, it is only required when a taxpayer wants to formally grant someone the authority to act on their behalf with the IRS.

Can Form 2848 be used for state taxes?

No, it is specifically for federal tax matters and interactions with the IRS.

Does Form 2848 grant the representative the ability to sign tax returns?

Generally, no, unless the taxpayer specifically authorizes it under certain circumstances.

Can multiple representatives be listed on one Form 2848?

Yes, taxpayers can list multiple representatives, each with clearly defined authorities.

Does Form 2848 expire?

It remains in effect until the taxpayer revokes it, the representative withdraws, or the matters covered are resolved.

What is the difference between Form 2848 and Form 8821?

Form 2848 authorizes representation, while Form 8821 allows someone to receive and view tax information without representing the taxpayer.

Can Form 2848 be submitted electronically?

Yes, it can be submitted online through IRS platforms or by fax or mail, depending on the case.

What is a CAF number?

A Centralized Authorization File (CAF) number is assigned by the IRS to representatives to track authorizations like Form 2848.

Can Form 2848 be revoked?

Yes, taxpayers can revoke the form by submitting a written notice to the IRS or a new Form 2848 that explicitly revokes previous authorizations.

What if the representative is unavailable or withdraws?

The taxpayer must file a new Form 2848 to appoint a different representative.

Can a family member be a representative?

Yes, if they are eligible (e.g., an attorney, CPA, or enrolled agent) and listed on the form.

Is Form 2848 required for tax preparers?

Not always; tax preparers typically don’t need it unless they represent the taxpayer in IRS proceedings.

How does the taxpayer specify tax years on Form 2848?

Taxpayers list the specific years or periods in the relevant section, ensuring the authorization is limited in scope.

Can Form 2848 be used for non-tax issues?

No, it is strictly for federal tax matters under IRS jurisdiction.

Can a representative file Form 2848 on behalf of a taxpayer?

The form must be signed by both the taxpayer and the representative before submission.

What happens if Form 2848 is incomplete?

The IRS may reject it, delaying representation until the form is properly completed and resubmitted.