Helpful Hints for Preparing and Submitting 

a Form 2848

Line 1, Taxpayer Information – Provide all taxpayer 

information for identification: 

 Taxpayer name;

 Address;

 Taxpayer identification number (social security, employer 

identification, or individual taxpayer identification 

number(s));

 Telephone number; and

 Employee plan number, if applicable.

For representation for jointly filed individual income tax returns, 

each spouse must complete, sign and submit a separate 

Form 2848, even if both taxpayers are authorizing the same 

representative(s) to represent them.

Line 2, Representative Information – Provide the information 

for each representative appointed on Line 2: name, address, 

and telephone and fax numbers; the representative’s 

Centralized Authorization File (CAF) number, if previously 

assigned; and the representative’s PTIN, if applicable.

 Check the appropriate boxes if the representative’s 

address, phone number, or fax number has changed.

 Check the designated boxes if the representative is to be 

sent copies of notices and communications the IRS sends 

to the taxpayer about the tax matter(s) covered by the 

authorization. 

Line 3, Tax Matters – Provide a description of the tax matter(s) 

covered, typically by entering the type(s) of tax involved (e.g., 

“Income,” “Employment,” or “Excise”), associated tax form 

numbers (e.g., “1040,” “1120” or “ 941”), and the tax year(s) or 

other period(s) involved.

Entering a span of years or periods is acceptable (including 

using a dash in place of the word “through”), such as “2016-

2019.” Future years or periods generally can be included, but 

only up to three future years, including non-annual periods, 

will be recorded on the CAF. However, a Form 2848 may 

not appoint an unenrolled return preparer for future year(s) 

or period(s). Also, a Form 2848 signed by a partnership 

representative cannot include any future tax year because a 

partnership cannot designate a partnership representative for 

future years. 

Line 4, Specific Use – Use the checkbox on Line 4 to 

designate the Form 2848 as a specific-use power of attorney, 

which will not be recorded on the CAF. Often a specificuse power of attorney is a (i) one-time or issue-specific 

appointment of a representative or (ii) power of attorney that 

does not relate to one or more specific tax periods. See the 

Instructions for Form 2848, Line 4, for more information and 

examples.

Line 5a, Additional Acts Authorized – Provides for any 

additional, specific acts that your named representative(s) can 

perform. Checkboxes are provided for several additional acts, 

including one for “Other acts authorized.” Use the spaces 

provided to supply details, as applicable.

Line 5b, Specific Acts Not Authorized – List any acts you do 

not want your representative(s) to perform on your behalf.

Line 6, Retention/Revocation of Prior Power(s) of Attorney 

– Filing a subsequent Form 2848 automatically revokes earlier 

power(s) of attorney previously filed and recorded on the CAF 

for the same tax matters and tax periods. (For revocation of 

specific-use powers of attorney, see the Instructions for Form 

2848, Line 6.)

To keep an existing Form 2848 in effect that would otherwise 

be revoked, check the retention box on Line 6 and attach a 

copy of each Form 2848 that is to remain in effect. 

Line 7, Signature of taxpayer – For a valid power of attorney 

and authorization of a representative, the taxpayer must sign 

and date the Form 2848. 

PART II – Declaration of Representative – Provide the 

correct designation(s) of each representative (a, b, c, d, e, f, 

g, h, k, or r); licensing jurisdiction or other licensing authority 

(if applicable); and bar, license, certification, registration, or 

enrollment number (if applicable). 

 For designations d–f, a representative should enter 

their title, position, or relationship to the taxpayer in the 

“Licensing jurisdiction” column.

 Designation h should enter their PTIN and designation k 

should enter “LITC” or “STCP,” as appropriate. 

The representative(s) must sign and date the Form 2848. Unless 

the taxpayer signs after the representative(s), the number of 

days between the taxpayer and representative signatures 

cannot exceed 45 days for domestic authorizations or 60 days 

for an internationally located taxpayer.

Form 2848 (Rev. January 2021) 

Department of the Treasury 

Internal Revenue Service 

Power of Attorney 

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

OMB No. 1545-0150 

For IRS Use Only 

Received by: 

Name 

Telephone 

Function 

Date / / 

Part I Power of Attorney 

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

for any purpose other than representation before the IRS. 

1 Taxpayer 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) 

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. 

Name and address

Check if to be sent copies of notices and communications

CAF No. 

PTIN

Telephone No. 

Fax No. 

Check if new: Address Telephone No. Fax No. 

Name and address

Check if to be sent copies of notices and communications

CAF No. 

PTIN

Telephone No. 

Fax No. 

Check if new: Address Telephone No. Fax No. 

Name and address

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

CAF No. 

PTIN

Telephone No. 

Fax No. 

Check if new: Address Telephone No. Fax No. 

Name and address

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

CAF No. 

PTIN

Telephone No. 

Fax No. 

Check if new: Address Telephone No. Fax No. 

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

3 Acts 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, 

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

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

Tax Form Number 

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

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

(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 . . . . . . . . . . . . . . ▶

5 a 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) 

Check Form for Common Errors & Reminders Form 2848 (Rev. 1-2021) Page 2 

b 

 

Specific 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): 

6 Retention/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. 

7 Taxpayer 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: 

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

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

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

d Officer—a bona fide officer of the taxpayer organization. 

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

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

g Enrolled 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). 

h Unenrolled 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.

k Qualifying 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.

r Enrolled 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) 

Power of Attorney: A guide to preparing Form 2848, Power of Attorney 

and Declaration of Representative
How to File

If you checked the specific-use box on Line 4, mail or fax Form 

2848 to the IRS office handling the specific matter.

If you did not check the box on Line 4, you can submit your 

Form 2848 to the IRS via the following options:

 Online. Submit your Form 2848 securely at IRS.

gov/Submit2848. You will need to have a Secure 

Access account to submit your Form 2848 online. For 

more information on Secure Access, go to IRS.gov/

SecureAccess. If the Form 2848 has an electronic 

signature, you must submit your Form 2848 online.

 Fax. Fax your Form 2848 to the IRS fax number in the 

Where To File Chart in the Instructions for Form 2848.

 Mail. Mail your Form 2848 directly to the IRS address in 

the Where To File Chart in the Instructions for Form 2848.

For faster processing of a power of attorney, use the all-digital 

Tax Pro Account at IRS.gov/taxproaccount. Most requests 

record immediately to the CAF.

Common Reasons for Rejection

 Missing taxpayer’s or representative’s identifying 

information.

 Missing or non-specific information on Line 3 about the 

tax matters covered by the authorization (for example, 

specifying “Income” as the type of tax but missing the 

related form number(s) or the entry of “All Years” or “All 

future periods,” which is not acceptable). 

 Missing a copy of a prior Form 2848 to retain the prior 

authorization as still effective.

 Missing the taxpayer’s signature, date of signature, or, 

if applicable, the title of the signing officer of a business 

taxpayer.

 Missing the representative’s signature; signature date; 

designation; licensing jurisdiction or authority; or bar, 

license, certification, registration, or enrollment number, if 

applicable.

 Missing the taxpayer’s or representative’s signature and/

or date on a copy of an active Form 2848 to be revoked or 

withdrawn.

 The named representative is ineligible to represent as an 

Unenrolled Return Preparer designation (h) because they 

did not prepare the tax return or the return is not under 

examination.

Recent Changes to Form 2848

 Taxpayers and their authorized representatives can sign 

the form with electronic signatures (beginning with form 

Revision Jan. 2021) only if the form is securely filed online 

with the IRS at Submit Forms 2848 and 8821 Online. 

Also, the form available on IRS.gov is now a SmartForm 

that includes embedded popup “reminders” for missing 

or incorrectly entered information and a box to “Check for 

Common Errors and Reminders,” to mitigate rejection of 

submitted forms. 

 For partnerships and tax years beginning after 2017, a 

change in the law replaced the TEFRA audit procedures 

with new procedures and eliminated the role of a “tax 

matters partner” (TMP) by replacing it with a “partnership 

representative.” For TEFRA audits, the TMP should 

continue to sign the form; for audits under the replacement 

Centralized Partnership Audit Regime, the partnership 

representative should sign the form. 

 A checkbox was added to line 5a that allows a taxpayer 

to authorize a representative to access the taxpayer’s 

information through an Intermediate Service Provider. 

These providers are companies that a representative can 

use as a customer to obtain and display a client’s tax 

information directly from the IRS.

 Representation by unenrolled return preparers (designation 

h) is subject to special rules and requirements specified in 

the Instructions for Form 2848. In general, only preparers 

who participate in and comply with the IRS’s Annual Filing 

Season Program may represent taxpayers before the IRS. 

Representation is limited in scope. Also, former designation 

i, for Registered Tax Return Preparers, was removed.

 Recent law graduates were added to students (law, 

accounting or business (designation k)) as eligible to 

represent taxpayers as volunteers at a Low Income 

Taxpayer Clinic (LITC) or in a Student Tax Clinic Program 

(STCP).

For updates about Form 2848 and its Instructions, go to IRS.

gov/Form2848.

Power of Attorney: A guide to preparing Form 2848, Power of Attorney 

and Declaration of Representative

Contact Information

Forms 2848 for domestic taxpayers are processed at the 

Memphis and Ogden Accounts Management Campuses. 

Forms 2848 for international taxpayers are processed at the 

Philadelphia Accounts Management Center.

Internal Revenue Service

5333 Getwell Road

Stop 8423

Memphis, TN 38118

Fax 855-214-7519

Internal Revenue Service

1973 North Rulon White Blvd 

MS 6737

Ogden, UT 84201

Fax 855-214-7522

Internal Revenue Service

International CAF Team

2970 Market Street

MS: 4-H14.123

Philadelphia, PA 19104

Fax 855-772-3156 

Fax 304-707-9785 (Outside the United States) 

For information about Form 2848, visit IRS.gov/Form2848 and 

refer to the Instructions for Form 2848 for additional, specific 

information about completing and submitting the form.

Publication 4245 (Rev. 2-2022) Catalog Number 38423T Department of the Treasury Internal Revenue Service www.irs.gov