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The IRS Power of Attorney (Form 2848) serves as a crucial tool for taxpayers who wish to authorize someone else to represent them before the Internal Revenue Service. This form allows individuals to appoint an attorney, accountant, or other qualified representative to handle specific tax matters on their behalf. By completing this form, taxpayers can ensure that their representatives have the authority to receive confidential information, discuss tax issues, and even sign documents related to their tax affairs. It is important to note that the form must clearly specify the tax matters and the years or periods for which the representation is granted. Additionally, taxpayers can revoke this authorization at any time, providing them with flexibility and control over who manages their tax responsibilities. Understanding the nuances of Form 2848 can help individuals navigate their interactions with the IRS more effectively, making it an essential resource for anyone facing tax-related challenges.

Sample - IRS Power of Attorney ( 2848) Form

hereby appoints the following representative(s) as attorney(s)-in-fact:
2 Representative(s) must sign and date this form on page 2, Part II.

Check Form for Common Errors & Reminders

Form 2848

 

Power of Attorney

For IRS Use Only

 

 

 

 

OMB No. 1545-0150

(Rev. January 2021)

and Declaration of Representative

 

 

 

 

 

Received by:

 

Department of the Treasury

 

 

 

▶ Go to www.irs.gov/Form2848 for instructions and the latest information.

 

 

 

 

 

Internal Revenue Service

Name

 

 

 

 

 

Part I

Power of Attorney

Telephone

 

 

 

Caution: A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored

Function

 

 

 

for any purpose other than representation before the IRS.

Date

/ /

1Taxpayer information. Taxpayer must sign and date this form on page 2, line 7.

Taxpayer name and address

Taxpayer identification number(s)

Daytime telephone number

Plan number (if applicable)

Name and address

CAF No.

 

 

 

PTIN

 

 

 

Telephone No.

 

 

 

Fax No.

 

 

Check if to be sent copies of notices and communications

Check if new: Address

Telephone No.

Fax No.

Name and address

CAF No.

 

 

 

PTIN

 

 

 

Telephone No.

 

 

 

Fax No.

 

 

Check if to be sent copies of notices and communications

Check if new: Address

Telephone No.

Fax No.

Name and address

CAF No.

 

 

 

PTIN

 

 

 

Telephone No.

 

 

 

Fax No.

 

 

(Note: IRS sends notices and communications to only two representatives.)

Check if new: Address

Telephone No.

Fax No.

Name and address

CAF No.

 

 

 

PTIN

 

 

 

Telephone No.

 

 

 

Fax No.

 

 

(Note: IRS sends notices and communications to only two representatives.)

Check if new: Address

Telephone No.

Fax No.

to represent the taxpayer before the Internal Revenue Service and perform the following acts:

3Acts authorized (you are required to complete line 3). Except for the acts described in line 5b, I authorize my representative(s) to receive and inspect my confidential tax information and to perform acts I can perform with respect to the tax matters described below. For example, my representative(s) shall have the authority to sign any agreements, consents, or similar documents (see instructions for line 5a for authorizing a representative to sign a return).

Description of Matter (Income, Employment, Payroll, Excise, Estate, Gift,

Tax Form Number

Year(s) or Period(s) (if applicable)

Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Sec.

(1040, 941, 720, etc.) (if applicable)

(see instructions)

4980H Shared Responsibility Payment, etc.) (see instructions)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4

Specific use not recorded on the Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on

 

CAF, check this box. See Line 4. Specific Use Not Recorded on CAF in the instructions .

. . . . . . . . . . . . . ▶

 

 

 

5a

Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts (see

 

instructions for line 5a for more information):

Access my IRS records via an Intermediate Service Provider;

 

Authorize disclosure to third parties;

Substitute or add representative(s);

Sign a return;

 

 

 

 

 

 

 

 

 

 

Other acts authorized:

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.

Cat. No. 11980J

Form 2848 (Rev. 1-2021)

Form 2848 (Rev. 1-2021)

Page 2

bSpecific acts not authorized. My representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other entity with whom the representative(s) is (are) associated) issued by the government in respect of a federal tax liability.

List any other specific deletions to the acts otherwise authorized in this power of attorney (see instructions for line 5b):

6Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of attorney on file with the Internal Revenue Service for the same matters and years or periods covered by this form. If you do not want to

revoke a prior power of attorney, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.

7Taxpayer declaration and signature. If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner, partnership representative (or designated individual, if applicable), executor, receiver, administrator, trustee, or individual other than the taxpayer, I certify I have the legal authority to execute this form on behalf of the taxpayer.

▶ IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER.

Signature

Date

Title (if applicable)

Print name

 

Print name of taxpayer from line 1 if other than individual

Part II Declaration of Representative

Under penalties of perjury, by my signature below I declare that:

•I am not currently suspended or disbarred from practice, or ineligible for practice, before the Internal Revenue Service;

•I am subject to regulations in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service;

•I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and

•I am one of the following:

aAttorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.

bCertified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown below.

cEnrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230.

dOfficer—a bona fide officer of the taxpayer organization.

eFull-Time Employee—a full-time employee of the taxpayer.

fFamily Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister).

gEnrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the IRS is limited by section 10.3(d) of Circular 230).

hUnenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1) prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s). See Special Rules and Requirements for Unenrolled Return Preparers in the instructions for additional information.

kQualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCP. See instructions for Part II for additional information and requirements.

rEnrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e)).

▶IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THE POWER OF ATTORNEY. REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.

Note: For designations d–f, enter your title, position, or relationship to the taxpayer in the “Licensing jurisdiction” column.

Designation—

Insert above

letter (a–r).

Licensing jurisdiction

(State) or other

licensing authority

(if applicable)

Bar, license, certification, registration, or enrollment number (if applicable)

Signature

Date

Form 2848 (Rev. 1-2021)

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Form Information

Fact Name Description
Purpose The IRS Power of Attorney (Form 2848) allows an individual to designate someone to represent them before the IRS.
Eligibility Any U.S. citizen or resident can use Form 2848 to appoint a representative, such as a lawyer or accountant.
Signature Requirement The taxpayer must sign the form to grant authority to the designated representative.
Scope of Authority The form specifies the types of tax matters the representative can handle, such as income tax or estate tax.
Duration The authority granted remains in effect until the taxpayer revokes it or the IRS processes a new form.
State-Specific Forms Some states have their own Power of Attorney forms, governed by state law, such as California's Probate Code.
Submission The completed Form 2848 must be submitted to the IRS, either by mail or fax, depending on the situation.
Revocation Taxpayers can revoke the Power of Attorney at any time by submitting a written notice to the IRS.

Detailed Guide for Filling Out IRS Power of Attorney ( 2848)

Filling out the IRS Power of Attorney (Form 2848) allows you to designate someone to represent you before the IRS. After completing the form, you will submit it to the IRS to grant the designated representative the authority to act on your behalf regarding tax matters.

  1. Download the IRS Form 2848 from the IRS website or obtain a physical copy.
  2. Enter your personal information in Part I. This includes your name, address, and Social Security Number or Employer Identification Number.
  3. Provide the name and address of the person you are appointing as your representative in Part II. Include their phone number and any applicable PTIN (Preparer Tax Identification Number) or CAF (Centralized Authorization File) number.
  4. Specify the tax matters for which you are granting authority in Part III. This may include income tax, estate tax, or other specific tax issues.
  5. Indicate the years or periods applicable to the authorization in Part III. You can specify a range of years or select “all years” if applicable.
  6. Sign and date the form in Part IV. Ensure that your signature matches the name provided in Part I.
  7. If applicable, have your spouse sign the form if joint representation is needed.
  8. Submit the completed form to the IRS. You can send it by mail or fax, depending on your specific situation and the IRS instructions.

Obtain Answers on IRS Power of Attorney ( 2848)

  1. What is the IRS Power of Attorney (Form 2848)?

    The IRS Power of Attorney, officially known as Form 2848, is a document that allows you to appoint someone to represent you before the Internal Revenue Service. This representative can be an attorney, certified public accountant, or enrolled agent. By completing this form, you grant them the authority to discuss your tax matters, receive confidential information, and make decisions on your behalf regarding your tax issues.

  2. What information do I need to provide on Form 2848?

    When filling out Form 2848, you will need to provide several key pieces of information:

    • Your name, address, and Social Security number or Employer Identification Number.
    • The name and address of the person you are appointing as your representative.
    • The specific tax matters for which you are granting authority, including the tax years or periods.
    • Your signature and the date to validate the form.

    Make sure all information is accurate to avoid delays in processing your request.

  3. How long is the Power of Attorney valid?

    The IRS Power of Attorney remains in effect until you revoke it, the representative withdraws, or the IRS processes a new Form 2848 that supersedes the previous one. If you want to cancel the authorization, you must submit a written notice to the IRS, indicating your desire to revoke the power granted to your representative.

  4. Can I use Form 2848 for state tax matters?

    No, Form 2848 is specifically designed for federal tax matters with the IRS. If you need to appoint someone for state tax issues, you will have to check with your state’s tax authority for their specific requirements and forms. Each state has its own rules regarding power of attorney for tax matters.

Common mistakes

When filling out the IRS Power of Attorney (Form 2848), individuals often encounter several pitfalls that can lead to complications in their tax matters. One common mistake is failing to provide complete information about the representative. The IRS requires the representative's name, address, and identification number. Omitting any of these details can delay the processing of the form and hinder the representative's ability to act on behalf of the taxpayer.

Another frequent error involves not specifying the exact tax matters for which the power of attorney is granted. The form allows taxpayers to designate specific tax issues, such as income tax or estate tax. If this section is left blank or filled out vaguely, it could lead to confusion regarding the authority granted to the representative.

Additionally, many people neglect to sign and date the form. This may seem like a minor oversight, but without a signature, the IRS will not accept the document. It is crucial for taxpayers to ensure that they sign the form in the appropriate section and include the date to validate the request.

Another mistake is failing to indicate the correct year or period for which the power of attorney is being granted. If a taxpayer intends to authorize representation for a specific tax year but does not specify it, the IRS might interpret the request differently. This can create unnecessary complications and misunderstandings.

Moreover, some individuals mistakenly believe they can submit the form electronically. While the IRS does allow for electronic submission of some forms, the Power of Attorney (Form 2848) must be submitted in paper format. Understanding this requirement is vital to ensure that the form reaches the IRS without delays.

People also frequently overlook the importance of including a phone number for the representative. A contact number can facilitate communication between the IRS and the representative, especially if there are questions or issues that arise during the processing of the form.

Another common error is not updating the form when a representative changes. If a taxpayer decides to appoint a new representative, they must submit a new Form 2848. Failing to do so can result in the previous representative retaining authority, which can complicate matters if the new representative is needed.

In addition, some individuals forget to check the box indicating whether the power of attorney should remain in effect after the taxpayer's death. This decision is crucial, especially for those who want their representatives to continue managing tax matters in the event of their passing.

Lastly, a significant mistake involves not retaining a copy of the completed form. Taxpayers should always keep a copy of any documents submitted to the IRS, including Form 2848. This ensures that they have a record of the authority granted and can refer back to it if needed.

By being aware of these common mistakes, individuals can navigate the process of filling out the IRS Power of Attorney (Form 2848) more effectively. Taking the time to review the form carefully can save significant time and trouble in the long run.

Documents used along the form

The IRS Power of Attorney (Form 2848) allows taxpayers to authorize an individual to represent them before the IRS. When utilizing this form, there are several other documents that may also be necessary to ensure a smooth process. Below is a list of common forms and documents that often accompany Form 2848.

  • Form 8821 - Tax Information Authorization: This form allows a designated individual to receive confidential tax information from the IRS but does not grant them the authority to represent the taxpayer.
  • Form 4506 - Request for Copy of Tax Return: Taxpayers use this form to request copies of their past tax returns, which may be needed for various purposes, including audits or loan applications.
  • Form 1040 - U.S. Individual Income Tax Return: This is the standard form used by individuals to file their annual income tax returns. It may be necessary to provide a copy of this form when addressing issues with the IRS.
  • Form 9465 - Installment Agreement Request: If a taxpayer owes money to the IRS and cannot pay in full, this form allows them to request a payment plan for their tax liabilities.
  • Form 843 - Claim for Refund and Request for Abatement: This form is used to request a refund of overpaid taxes or to seek an abatement of penalties or interest assessed by the IRS.
  • Form 1099 - Miscellaneous Income: This form reports various types of income received throughout the year, which may be relevant in discussions with the IRS regarding income discrepancies.
  • Form 2848 - Power of Attorney and Declaration of Representative: While already mentioned, it's important to note that this form must be completed and submitted for the representative to act on behalf of the taxpayer.

Understanding these additional forms can help streamline the process when dealing with the IRS. Each document serves a specific purpose and can aid in effectively managing tax-related issues.

Similar forms

The IRS Power of Attorney (Form 2848) allows individuals to designate someone to represent them before the IRS. Several other documents serve similar purposes in different contexts. Below is a list of documents that share characteristics with Form 2848:

  • Durable Power of Attorney: This document allows an individual to appoint someone to make decisions on their behalf, even if they become incapacitated. Like Form 2848, it grants authority to act in specific matters.
  • Healthcare Power of Attorney: This document designates a person to make medical decisions for someone who is unable to do so. Similar to Form 2848, it empowers an agent to act in the best interest of the principal.
  • Financial Power of Attorney: This allows an individual to appoint someone to manage financial matters. It is akin to Form 2848 in that it provides authority to handle specific financial issues.
  • Limited Power of Attorney: This type of power of attorney restricts the agent's authority to specific tasks or time frames. Like Form 2848, it clearly defines the scope of the agent's powers.
  • Tax Authorization Form (State Level): Many states have their own tax authorization forms that allow individuals to designate a representative for state tax matters. These forms function similarly to Form 2848 but apply to state taxes.
  • Corporate Resolution: This document allows a corporation to authorize individuals to act on its behalf in business transactions. It parallels Form 2848 by specifying the extent of authority granted to the representative.
  • Executor Appointment Document: This legal document appoints an executor to manage a deceased person's estate. Like Form 2848, it grants authority to act in specific legal matters, albeit in the context of estate management.

Dos and Don'ts

When filling out the IRS Power of Attorney (Form 2848), it's essential to follow specific guidelines to ensure your form is accurate and effective. Here are some key dos and don'ts:

  • Do provide complete information about the taxpayer, including name, address, and Social Security number.
  • Do clearly specify the type of tax and tax years for which you are granting power of attorney.
  • Do sign and date the form to validate your request.
  • Do check that the representative's details are correct, including their name and address.
  • Don't leave any sections blank; incomplete forms may be rejected.
  • Don't use outdated versions of the form; always download the latest version from the IRS website.
  • Don't forget to provide a phone number for the representative to facilitate communication.
  • Don't submit the form without reviewing it for accuracy; errors can delay processing.

Misconceptions

The IRS Power of Attorney (Form 2848) is a useful tool for taxpayers who want to authorize someone to represent them in dealings with the IRS. However, there are several misconceptions surrounding this form that can lead to confusion. Here are seven common misunderstandings:

  • Myth 1: The Power of Attorney gives complete control over my finances.

    • This is not true. The Power of Attorney only allows the designated representative to handle specific tax matters with the IRS. It does not grant them control over your entire financial situation.

  • Myth 2: I can’t revoke a Power of Attorney once it’s signed.

    • In fact, you can revoke a Power of Attorney at any time. You simply need to notify the IRS in writing and submit a new Form 2848 if you wish to appoint someone else.

  • Myth 3: Only lawyers can be designated as my representative.

    • This is incorrect. You can appoint anyone you trust, including family members or friends, as your representative on the Form 2848, as long as they are willing to act on your behalf.

  • Myth 4: The Power of Attorney lasts indefinitely.

    • The authority granted by the Power of Attorney is not permanent. It remains in effect until you revoke it, the representative can no longer act on your behalf, or the IRS closes your case.

  • Myth 5: I must be present for my representative to act on my behalf.

    • Your representative can act on your behalf without your presence. They can communicate with the IRS and receive information as authorized by you on the Form 2848.

  • Myth 6: I need to file the Power of Attorney with my tax return.

    • This is a common misconception. You do not need to attach the Form 2848 to your tax return. Instead, you submit it directly to the IRS, and it will be processed separately.

  • Myth 7: Once I submit Form 2848, I will never hear from the IRS again.

    • Submitting Form 2848 does not mean the IRS will stop contacting you. Your representative will handle communications, but you may still receive notices or requests for information directly.

Understanding these misconceptions can help you make informed decisions about who you choose to represent you and how to manage your tax affairs effectively.

Key takeaways

Here are some key takeaways about filling out and using the IRS Power of Attorney (Form 2848):

  • The form allows you to designate someone to represent you before the IRS.
  • Make sure to include your name, address, and taxpayer identification number accurately.
  • Clearly specify the tax matters for which you are granting authority.
  • Choose the representative carefully; they should be knowledgeable about your tax situation.
  • Both you and your representative must sign the form for it to be valid.
  • Keep a copy of the completed form for your records.
  • Submit the form to the appropriate IRS office based on your location.
  • Check the expiration date of the authorization; it can be revoked at any time.
  • Use the form to authorize multiple representatives if needed.
  • Be aware that the IRS may contact you directly, even if you have a representative.