Form 2848 is a Power of Attorney and Declaration of Representative is an IRS document that authorizes an individual or organization to represent a taxpayer by appearing before the IRS—at an audit, for example.
Form 2848, Power of Attorney and Declaration of Representative, is an Internal Revenue Service (IRS) document that authorizes an individual or organization to represent a taxpayer by appearing before the IRS.
Form 2848 authorizes individuals or organizations to represent a taxpayer when appearing before the IRS. Authorized representatives include attorneys, CPAs, and enrolled agents. Signing Form 2848 and authorizing someone to represent you does not relieve a taxpayer of any tax liability.
When a representative with a Power of Attorney calls the IRS on your behalf, they must pass authentication procedures prior to the IRS speaking to them about your tax information.
Line 1 – Taxpayer information:
Line 2 – Representative:
Line 3 – Acts authorized:
Line 4 – Specific use not recorded on CAF:
Line 5a – Additional acts authorized:
Line 5b – Specific acts not authorized:
Line 6 – Retention/revocation of prior power of attorney:
Line 7 – Signature of taxpayer:
Part II – Declaration of representative:
The IRS Form 2848 is used to give someone the authority to represent you. It's basically a power of attorney form and can be used in tax, non-tax, and even civil matters. However, the common use is for tax-related matters.
IRS Form 2848 gives someone that you authorize, also known as your "attorney-in-fact", acting with limited powers, the right to represent you before the IRS. It is an excellent substitute for having your own expert representation.
Take note that since you should only use IRS form 2848 to provide permission for an individual or business (taxpayer) to represent you before the Internal Revenue Service, you should not use IRS form 2848 if you already have a power of attorney on file with the IRS.
A power of attorney is a designation that allows another person to act on someone's behalf. This can be limited or general. A person designated as an agent with limited powers cannot do everything the principal could do. For example, he or she may not be able to represent the principal in court proceedings, while a general power of attorney would allow this.
Moreover, A power of attorney is an individual or legal entity that is authorized to act on behalf of another individual or business. It may be granted to authorize transactions related to taxes, real estate, banking, family matters, and other types of decisions.
In some cases, a power of attorney can also cover business matters as well as personal ones. In this case, the person who has been given the power of attorney will be allowed to conduct business on behalf of the company. This could mean that they are able to sign contracts, file tax returns, or make other decisions that can impact an individual or company's financial or legal well-being.
??You can file IRS form 2848 if you are asking an authorized representative to represent you before the IRS. If your attorney, CPA, or enrolled agent cannot help you, they can appoint another person to represent you at no cost. You will need to sign Form 2848 and have it notarized.
There are people who do this for a living because you pay them by the hour. Notaries can charge you a small fee to witness your signature and notarize your Form 2848.
IRS form 8821, Tax Information Authorization, is used to report information about a "Taxpayer Representative." The form can be used by an attorney, accountant, or enrolled agent to report the relationship with their client while IRS form 2848, Power of Attorney and Declaration of Representative, is used to appoint an authorized representative. This form is generally used to appoint an individual as a Power of Attorney for tax purposes or as a limited-use Power of Attorney, where the appointed person can only perform specific actions on behalf of the taxpayer. An additional problem with the use of this form may be that it requires a notary public to witness the taxpayer signing the form, which will leave a paper trail.
The IRS 2848 form is valid until revocation is received. They have a grace period of 5 years to find out that the power of attorney has been revoked by sending you a notice in the mail. When they receive such a letter, they will close your file and cut off all contact with you. If you need their help despite this, however, it would be necessary for them to accept you as a client again by re-submitting the form.
If they have already started an audit on your case, however, you are no longer able to revoke this power of attorney. If you want to do so, it would be necessary for them to first close your file. The revocation will then only come into effect after the date at which the file was closed.
In other words, you cannot stop your case from being audited just by submitting a revocation letter. In fact, whether or not you submit such a letter will no longer have any influence on your case because it is already being handled by them and it would therefore be impossible to withdraw from this process without closing your case and thus making the revocation null and void.
The CAF number on IRS form 2848 is a number combination assigned to individuals based on the filing of the 2848 form.
CAF stands for Centralized Authorization File. The CAF is an electronic file that contains information about one specific taxpayer.
A CAF number on IRS form 2848 is only required for those who are representing the taxpayer before the IRS.
IRS form 2848 can be signed electronically. Since July 2011 the IRS has been allowing taxpayers to sign form 2848 electronically.
Those who are required to have a Preparer Tax Identification Number (PTIN) include:
The Internal Revenue Service (IRS) recognizes power of attorney as a standard practice for people who don't have the time or availability to manage their own financial affairs.
Individuals authorized to sign Form 2848 are called "representatives." There are two types of representatives: "Taxpayer" and "Non-taxpayer".
If you want to revoke a previously executed IRS form 2848 power of attorney form for tax purposes, you have to prepare another form 2848. You can't just fill out the revocation section of the old one.
It's important that this new form is notarized, but it must be done by a different notary than the one who notarized the power of attorney is revoked. The purpose is to prove that two separate people saw the revocation in person, to make it harder for someone to claim it was signed in front of them. The new notary uses a different stamp each time you go to have your power of attorney revoked.
To withdraw from your power of attorney for IRS form 2484, you should note that it is possible to revoke the document at any time. It can be revoked simply by filing another power of attorney for IRS form 2484 with an effective date later than when the previous one was filed. The cancellation will be effective on the date that is stated in the document. In most cases, it will be effective as of the date you file it.
Those who can represent taxpayers before the IRS include enrolled agents who are licensed by the federal government, attorneys, certified public accountants, and enrolled actuaries. All have passed a three-part exam that tests their familiarity with tax code provisions and accounting methods, according to the IRS' website. In addition to these professional designations, some members of the public can represent others before the Internal Revenue Service as volunteer preparers or as non-professional individual volunteers.
A power of attorney can terminate his or her power of attorney in writing at any time.
A person with dementia maintains his or her legal right to make decisions and change his or her power of attorney for a period of time after the diagnosis. This is referred to as "judicial capacity."
When a person appears to lack legal capacity, or when there is concern that he or she might not have it in the future, another person may make decisions for them, without their consent.
The IRS has no fax line, contrary to popular belief. You cannot send documents to the agency via fax. Despite this, many taxpayers still attempt to do so. The reason they want to is because of another false notion: that you can get your refund faster by faxing in proof of your identity and bank account numbers than by mailing these items to the IRS. This idea arose because taxpayers can electronically file (e-file) their tax returns, and the IRS recommends e-filing as the fastest way for them to receive their refunds.
A power of attorney for IRS form 2484 allows you to appoint a person to represent you before the Internal Revenue Service. This applies to all matters except collecting money or representing you at an audit. This form needs to be completed by a notary public, and it becomes effective as soon as it is filed.
There are two types of persons who can execute a power of attorney for IRS form 2484. One group includes your spouse, family members, any other person 18 or older, and certain groups of people that have specific powers under state law. The second group includes the executor in the case of your death. If you are the executor, you do not need to file a power of attorney for IRS form 2484.
IRS form 2848 power of attorney needs to be notarized to be valid. There is just one exception from that rule which allows notarizing a copy of the form.
Your valid power of attorney must be a document you have lawfully executed, with your signature properly notarized by a Notary Public. The IRS will accept a copy of your power of attorney with the proper documentation to show where and when it was notarized.
Form 2848 power of attorney does not expire. If the taxpayer appointed a power of attorney and it hasn't been revoked, it remains valid until it expires under local law. The power-of-attorney document must be on the taxpayer's properly completed and signed Form 2848, Power of Attorney and Declaration of Representative, or a similar form that meets the requirements in Treasury Regulation 601.702(a)(2).
If you receive an unsigned copy of Form 2848, then consider it invalid unless it is accompanied by a written declaration signed by the taxpayer certifying that the representative has been granted full power and authority to sign tax returns, claims for refund, waivers, consents, deeds, releases, satisfactions of judgments and powers of attorney.
Signing your name as "Taxpayer" or under similar wording does not constitute a written declaration. Also, a photocopy or facsimile of the signature of the taxpayer is not valid unless it's certified to be a true copy by an IRS employee authorized to sign returns for this purpose.
The IRS may need several weeks for your form 2848 to be reviewed and approved or denied. You may need to call your tax professional concerned about the status of your form 2848.
If your parent has dementia, you can file taxes by yourself, using IRS form 2848 Power of Attorney and Declaration of Representative.
In most states, your parent no longer has the legal capacity to sign his or her tax return. In order for you to file a joint return on their behalf, they must have a signed power of attorney form which designates you as their representative.
If your parent lives in a different state than where he or she is filing a return, you will need to file separate forms with both states.
In addition to the power of attorney form, you must also complete and submit IRS form 2848, which designates who can receive copies of tax-related documents from the IRS.
In general, a power of attorney is a powerful tool that lets you authorize someone else to act on your behalf. It is advisable to give a power of attorney to a responsible person who understands your financial situation and who you trust to make sound decisions on your behalf.
For a tax preparer, a power of attorney gives the agent the ability to sign your tax return as well as any other document you may need preparing by an accountant or lawyer. If they have a power of attorney for this purpose, the agent does not need to come with you when they print the documents from your tax software.
In fact, it may be a good idea to make this arrangement in order to better manage your time and effort when doing your taxes. It provides an opportunity for more accurate calculations on their end as well because they can check information directly from you rather than having to rely on your memory alone.
If you check the box on line 4, mail or fax Form 2848 to the IRS office handling the specific matter. Otherwise, mail or fax Form 2848 directly to the IRS address according to the Where To File Chart.
Where to File Chart
IF you live in...
THEN use this address...
Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia
Internal Revenue Service 5333 Getwell Road Stop 8423 Memphis, TN 38118
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming
Internal Revenue Service 1973 Rulon White Blvd., MS 6737 Ogden, UT 84201
All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the U.S. Virgin Islands**, Puerto Rico (or if excluding income under Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing Form 2555 or 4563.
Internal Revenue Service International CAF Team 2970 Market Street MS: 4-H14.123. Philadelphia, PA 19104
(Outside the United States)