Instructions for Form 2848

(Rev. September 2021)

Power of Attorney and Declaration of Representative

Department of the Treasury

Internal Revenue Service

Section references are to the Internal Revenue Code unless 

otherwise noted.

For faster processing of certain authorizations, use the 

all-digital Tax Pro Account at IRS.gov/TaxProAccount. 

Most requests record immediately to the Centralized 

Authorization File (CAF).

General Instructions

Future Developments

For the latest information about developments related to Form 

2848 and its instructions, go to IRS.gov/Form2848.

Purpose of Form

Use Form 2848 to authorize an individual to represent you 

before the IRS. See Substitute Form 2848, later, for information 

about using a power of attorney other than a Form 2848 to 

authorize an individual to represent you before the IRS. The 

individual you authorize must be eligible to practice before the 

IRS. Form 2848, Part II, Declaration of Representative, lists 

eligible designations in items (a)–(r). Your authorization of an 

eligible representative will also allow that individual to inspect 

and/or receive your confidential tax information.

Form 8821. Use Form 8821, Tax Information Authorization, if 

you want to authorize an individual or organization to inspect 

and/or receive your confidential tax return information, but do not 

want to authorize an individual to represent you before the IRS.

Form 56. Use Form 56, Notice Concerning Fiduciary 

Relationship, to notify the IRS of the existence of a fiduciary 

relationship. A fiduciary (trustee, executor, administrator, 

receiver, or guardian) stands in the position of a taxpayer and 

acts as the taxpayer, not as a representative. A fiduciary may 

authorize an individual to represent or perform certain acts on 

behalf of the person or entity by filing a power of attorney that 

TIP

names the eligible individual(s) as representative(s) for the 

person or entity. Because the fiduciary stands in the position of 

the person or entity, the fiduciary must sign the power of attorney 

on behalf of the person or entity.

Address information provided on Form 2848 will not change 

your last known address with the IRS. To change your last 

known address, use Form 8822, Change of Address, for your 

home address and Form 8822-B, Change of Address or 

Responsible Party—Business, to change your business 

address. Both forms are available at IRS.gov.

Authorizing someone to represent you does not relieve 

you of your tax obligations.

How To File

If you check the 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 choose how to 

submit your Form 2848 from the options below.

If you use an electronic signature (see Electronic 

Signatures below), you must submit your Form 2848 

online.

• Online. Submit your Form 2848 securely at IRS.gov/

Submit2848.

Note. 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.

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

To File Chart.

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

Where To File Chart.

CAUTION

!

CAUTION

!

Where To File Chart

IF you live in... THEN use this address... Fax number*

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

855-214-7519

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

855-214-7522

All APO and FPO addresses, American Samoa, the 

Commonwealth of the Northern Mariana Islands, Guam, 

the U.S. Virgin Islands, Puerto Rico, a foreign country, or 

otherwise outside the United States.

Internal Revenue Service 

International CAF Team

2970 Market Street

MS: 4-H14.123. 

 Philadelphia, PA 19104

855-772-3156

304-707-9785 

(Outside the United 

States)

* These numbers may change without notice. For updates, go to IRS.gov/Form2848 and search under “Recent Developments.”

Sep 02, 2021 Cat. No. 11981U
Electronic Signatures

Forms 2848 with an electronic signature image or digitized 

image of a handwritten signature may only be submitted to the 

IRS online at IRS.gov/Submit2848.

Electronic signatures appear in many forms. Acceptable 

electronic signature methods include:

• A typed name that is typed into the signature block;

• A scanned or digitized image of a handwritten signature that 

is attached to an electronic record;

• A handwritten signature input onto an electronic signature 

pad;

• A handwritten signature, mark, or command input on a display 

screen with a stylus device; or

• A signature created using third-party software.

Note. If the taxpayer electronically signs Form 2848 in a remote 

transaction, a third party submitting Form 2848 to the IRS on 

behalf of the taxpayer must attest that he or she has 

authenticated the taxpayer’s identity. A remote transaction for an 

electronic signature occurs when the taxpayer is electronically 

signing the form and the third-party submitter isn’t physically 

present with the taxpayer.

To authenticate an individual taxpayer’s identity for remote 

transactions, the third party must:

1. Inspect a valid government-issued photo identification 

(ID) and compare the photo to the taxpayer via a self-taken 

picture of the taxpayer or video conferencing. Examples of 

government-issued photo ID include a driver’s license, employer 

ID, school ID, state ID, military ID, national ID, voter ID, visa, or 

passport;

2. Record the name, social security number (SSN) or 

individual taxpayer identification number (ITIN), address, and 

date of birth of the taxpayer; and

3. Verify the taxpayer’s name, address, and SSN or ITIN 

through secondary documentation, such as a federal or state tax 

return, IRS notice or letter, social security card, or credit card or 

utility statement. For example, if a taxpayer changed their 

address in 2020, a 2019 tax return can be used to verify the 

taxpayer’s name and taxpayer identification number, and a 

recent utility statement to verify the taxpayer’s address.

To authenticate a business entity taxpayer's identity for 

remote transactions, the third party must:

1. Confirm through documentation that the individual who is 

signing the form has authority to sign on behalf of the taxpayer. 

See Line 7. Taxpayer Declaration and Signature, later, to 

determine who has this authority.

2. Inspect a valid government-issued photo ID of the 

individual authorized to sign on behalf of the taxpayer (for 

example, corporate officer, partner, guardian, tax matters 

partner, partnership representative (PR) (or designated 

individual (DI), if applicable), executor, receiver, administrator, 

trustee) and compare the photo to the authorized individual via a 

self-taken picture of the authorized individual or video 

conferencing. Examples of a government-issued photo ID 

include a driver's license, employer ID, school ID, state ID, 

military ID, national ID, voter ID, visa, or passport.

3. Record the name, employer identification number (EIN), 

and address of the business entity taxpayer.

4. Verify the business entity taxpayer's name, EIN, and 

address through secondary documentation, such as a tax 

information reporting form (for example, W-2, 1099, etc.), IRS 

notice or letter, or utility statement.

If Form 2848 is electronically signed in a remote transaction, the 

third party must authenticate the signing individual's identity and, 

in the case of an entity taxpayer, must authenticate the 

relationship between the entity taxpayer and the individual 

signing on behalf of the taxpayer, unless the third party has 

personal knowledge allowing the third party to authenticate this 

information (for example, through a previous business 

relationship; a personal relationship, such as an immediate 

family member; or a similar relationship, such as between an 

employer and an employee).

Authority Granted

Except as specified below or in other IRS guidance, this power 

of attorney authorizes the listed representative(s) to inspect 

and/or receive confidential tax information and to perform all acts 

(that is, sign agreements, consents, waivers, or other 

documents) that you can perform with respect to matters 

described in the power of attorney. Representatives 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 or any firm or other entity with whom the 

representative is associated) issued by the government in 

respect of a federal tax liability. Additionally, unless specifically 

provided in the power of attorney, this authorization does not 

include the power to substitute or add another representative, 

the power to sign certain returns, the power to execute a request 

for disclosure of tax returns or return information to a third party, 

or to access IRS records via an Intermediate Service Provider. 

Representatives are not authorized to sign Form 907, 

Agreement to Extend the Time to Bring Suit, unless language to 

cover the signing is added on line 5a. See Line 5a. Additional 

Acts Authorized, later, for more information regarding specific 

authorities.

Note. The power to sign tax returns may be granted only in 

limited situations. See Line 5a. Additional Acts Authorized, later, 

for more information.

Special Rules and Requirements for Unenrolled 

Return Preparers

An unenrolled return preparer is an individual other than an 

attorney, CPA, enrolled agent, enrolled retirement plan agent, or 

enrolled actuary who prepares and signs a taxpayer's return as 

the paid preparer, or who prepares a return but is not required 

(by the instructions to the return or regulations) to sign the return.

Limited representation rights. Unenrolled return preparers 

may only represent taxpayers before revenue agents, customer 

service representatives, or similar officers and employees of the 

Internal Revenue Service (including the Taxpayer Advocate 

Service) during an examination of the tax period covered by the 

tax return they prepared and signed (or prepared if there is no 

signature space on the form). Unenrolled return preparers 

cannot represent taxpayers, regardless of the circumstances 

requiring representation, before appeals officers, revenue 

officers, attorneys from the Office of Chief Counsel, or similar 

officers or employees of the Internal Revenue Service or the 

Department of the Treasury. Unenrolled return preparers cannot 

execute closing agreements, extend the statutory period for tax 

assessments or collection of tax, execute waivers, execute 

claims for refund, or sign any document on behalf of a taxpayer.

Representation requirements. Unenrolled return preparers 

must possess a valid and active Preparer Tax Identification 

Number (PTIN) to represent a taxpayer before the IRS, and must 

have been eligible to sign the return or claim for refund under 

examination.

For returns prepared and signed after December 31, 2015, 

the unenrolled return preparer must also possess (1) a valid 

Annual Filing Season Program Record of Completion for the 

calendar year in which the tax return or claim for refund was 

prepared and signed, and (2) a valid Annual Filing Season 

-2- Instructions for Form 2848 (Rev. 09-2021)
Program Record of Completion for the year or years in which the 

representation occurs. (An Annual Filing Season Program 

Record of Completion is not required for returns prepared and 

signed before January 1, 2016.)

If an unenrolled return preparer does not meet all of the 

representation requirements, you may authorize the unenrolled 

return preparer to inspect and/or receive your tax information by 

filing a Form 8821. Filing a Form 8821 will not authorize the 

unenrolled return preparer to represent you.

For more information about the IRS Annual Filing Season 

Program, go to IRS.gov/Tax-Professionals/Annual-FilingSeason-Program. Also see Pub. 947, Practice Before the IRS 

and Power of Attorney.

Revocation of Power of Attorney/

Withdrawal of Representative

Revocation of a power of attorney. If you want to revoke a 

previously executed power of attorney and do not want to name 

a new representative, you must write “REVOKE” across the top 

of the first page with a current signature and date below this 

annotation. You must then mail or fax a copy of the power of 

attorney with the revocation annotation to the IRS, using the 

Where To File Chart, or if the power of attorney is for a specific 

matter, to the IRS office handling the matter.

If you do not have a copy of the power of attorney you want to 

revoke, you must send the IRS a statement of revocation that 

indicates the authority of the power of attorney is revoked, lists 

the matters and years/periods, and lists the name and address 

of each recognized representative whose authority is revoked. 

You must sign and date this statement. If you are completely 

revoking authority, write "revoke all years/periods" instead of 

listing the specific matters and years/periods.

Withdrawal by representative. If your representative wants to 

withdraw from representation, he or she must write 

“WITHDRAW” across the top of the first page of the power of 

attorney with a current signature and date below the annotation. 

Then, he or she must provide a copy of the power of attorney 

with the withdrawal annotation to the IRS in the same manner 

described in Revocation of a power of attorney, earlier.

If your representative does not have a copy of the power of 

attorney he or she wants to withdraw, he or she must send the 

IRS a statement of withdrawal that indicates the authority of the 

power of attorney is withdrawn, lists the matters and years/

periods, and lists the name, taxpayer identification number, and 

address (if known) of the taxpayer. The representative must sign 

and date this statement.

Substitute Form 2848

The IRS will accept a power of attorney other than Form 2848 

provided the document satisfies the requirements for a power of 

attorney. See Pub. 216, Conference and Practice Requirements, 

and 26 CFR 601.503(a). These alternative powers of attorney 

cannot, however, be recorded on the CAF unless you attach a 

completed Form 2848. See Line 4. Specific Use Not Recorded 

on the CAF, later, for more information. You are not required to 

sign Form 2848 when you attach it to an alternative power of 

attorney that you have signed, but your representative must sign 

the form in Part II, Declaration of Representative. See Pub. 216 

and 26 CFR 601.503(b)(2).

For more information, see Non-IRS powers of attorney under 

When Is a Power of Attorney Required? in Pub. 947.

Representative Address Change

If the representative's address has changed, the IRS does not 

require a new Form 2848. The representative can send a written 

notification that includes the new information and the 

representative's signature to the location where you filed the 

Form 2848.

Additional Information

For additional information concerning practice before the IRS, 

see:

• Treasury Department Circular No. 230, Regulations 

Governing Practice before the Internal Revenue Service 

(Circular 230); and

• Pub. 216, Conference and Practice Requirements.

For general information about taxpayer rights, see Pub. 1, Your 

Rights as a Taxpayer, or visit IRS.gov/TBOR.

Low Income Taxpayer Clinics (LITCs) are independent from 

the IRS and may be able to help you. LITCs represent 

low-income taxpayers before the IRS and in court. LITCs can 

help taxpayers who speak English as a second language. 

Services are provided for free or a small fee to eligible 

taxpayers. To find a clinic near you, visit 

TaxpayerAdvocate.IRS.gov/litcmap or see Pub. 4134, Low 

Income Taxpayer Clinic List.

Specific Instructions

Part I. Power of Attorney

Line 1. Taxpayer Information

Enter the information requested about you. Do not enter 

information about any other person, including your spouse, 

except as stated in the specific instructions below.

Address information provided on Form 2848 will not change 

your last known address with the IRS. To change your last 

known address, use Form 8822 for your home address and 

Form 8822-B to change your business address.

Individuals. Enter your name, SSN, ITIN, and/or employer 

identification number (EIN), if applicable, and your street 

address or post office box. Do not enter your representative's 

address or post office box. If you file a tax return that includes a 

sole proprietorship business (Schedule C (Form 1040)) and you 

are authorizing the listed representative(s) to represent you for 

your individual and business tax matters, including employment 

tax liabilities, enter both your SSN (or ITIN) and your business 

EIN as your taxpayer identification numbers. If you, your spouse, 

or former spouse are submitting powers of attorney in 

connection with a joint return that you filed, you must each 

submit separate Forms 2848 even if you are authorizing the 

same representative(s) to represent you.

Partnerships subject to the Centralized Partnership Audit 

Regime under BBA. Enter the name of the PR of the BBA 

partnership executing the power of attorney to reflect the PR's 

relationship to the BBA partnership entity. Also, enter the 

address and TIN of the BBA partnership. Do not enter the TIN of 

the PR or DI.

The following examples demonstrate how line 1 should be 

completed.

Example 1: John Fox is an individual and the PR for ABC 

Partnership. John Fox as partnership representative for:

ABC Partnership

1000 Main Street, Anytown, NY 00000

Example 2: XYZ, LLC, an entity, is the PR with an 

appointed DI as required for ABC Partnership. XYZ, LLC as 

partnership representative for:

ABC Partnership

1000 Main Street, Anytown, NY 00000

Instructions for Form 2848 (Rev. 09-2021) -3-
In all instances, the TIN block should be completed with the 

TIN of the partnership, and not that of the partnership 

representative or designated individual.

Corporations, associations, or partnerships (not subject to 

TEFRA or BBA). Enter the name, EIN, and business address. If 

you are preparing this form for corporations filing a consolidated 

tax return (Form 1120) and the representation concerns matters 

related to the consolidated return, do not attach a list of 

subsidiaries to this form. Only the parent corporation information 

is required on line 1. Also, for line 3 list only Form 1120 in the 

“Tax Form Number” column. A subsidiary must file its own Form 

2848 for returns that must be filed separately from the 

consolidated return, such as Form 720, Quarterly Federal Excise 

Tax Return; Form 940, Employer's Annual Federal 

Unemployment (FUTA) Tax Return; and Form 941, Employer's 

QUARTERLY Federal Tax Return.

Exempt organizations. Enter the name, address, and EIN of 

the exempt organization.

Trusts. Enter the name, title, and address of the trustee, and 

the name and EIN of the trust.

Deceased individuals. For Form 1040, enter the name and 

SSN (or ITIN) of the decedent and the name, title, and address 

of the decedent's executor or personal representative.

Estates. Enter the name of the decedent and the name, title, 

and address of the decedent's executor or personal 

representative. For Forms 706, enter the decedent's SSN (or 

ITIN) for the taxpayer identification number. For all other IRS 

forms, enter the estate's EIN for the taxpayer identification 

number, or, if the estate does not have an EIN, enter the 

decedent's SSN (or ITIN).

Gifts. Enter the name, address, and SSN (or ITIN) of the donor.

Employee plans. Enter the name, address, and EIN or SSN of 

the plan sponsor. Also, enter the three-digit plan number. If the 

plan's trust is under examination, see Trusts above. If both the 

plan and trust are authorizing the same representative, separate 

Forms 2848 are required.

Tax-advantaged bonds. Enter the bond issuer's name and 

address. For others (for example, a conduit borrower), follow the 

form instructions. For additional instructions specific to 

third-party authorization forms regarding tax-advantaged bonds, 

go to IRS.gov/Forms2848and8821.

Line 2. Representative(s)

Enter the full name and mailing address of your 

representative(s). You may only name individuals who are 

eligible to practice before the IRS as representatives. Use the 

identical full name on all submissions and correspondence. If 

you want to name more than four representatives, write “See 

attached for additional representatives” in the space to the right 

of line 2 and attach an additional Form(s) 2848.

If you want to authorize your representative to receive copies 

of all notices and communications sent to you by the IRS, you 

must check the box provided under the representative's name 

and address. You may not designate more than two 

representatives on Form 2848 (or designees on a Form 

8821) to receive copies of notices and communications 

sent to you by the IRS for the same matter(s). Do not check 

the box if you do not want copies of notices and communications 

sent to your representative(s).

Note. Representatives will not receive forms, publications, and 

other related materials with the correspondence.

Enter the nine-digit CAF number for each representative. If 

the IRS has not assigned a CAF number to the representative, 

enter “None,” and the IRS will issue one directly to the 

representative. The CAF number is a unique nine-digit 

identification number (not the SSN, EIN, PTIN, or enrollment 

card number) that the IRS assigns to representatives. The CAF 

number is not an indication of authority to practice. The 

representative should use the assigned CAF number on all 

future powers of attorney. The IRS will not assign CAF numbers 

for employee plan status determinations or exempt organization 

application requests.

If your representative cannot remember his or her CAF 

number, they may contact the Practitioner Priority Service (PPS) 

at 866-860-4259. PPS will assist your representative in retrieving 

the assigned CAF number.

Enter the PTIN, if applicable, for each representative. If the 

IRS has not assigned a PTIN, but the representative has applied 

for one, write “applied for” on the line. Unenrolled return 

preparers must possess a valid PTIN to represent a taxpayer 

before the IRS.

Check the appropriate box to indicate if the representative's 

address, telephone number, or fax number is new since the IRS 

issued the CAF number.

The post-employment restrictions in 18 U.S.C. 207 and 

Circular 230, section 10.25, apply to a representative who is a 

former employee of the federal government. The Treasury 

Inspector General for Tax Administration may enforce criminal 

penalties for violations of the restrictions, and the Office of 

Professional Responsibility may take disciplinary action against 

the practitioner.

Qualifying students or law graduates in LITCs and STCPs. 

You must list the lead attorney or CPA as a representative. List 

the lead attorney or CPA first on line 2, then the student or law 

graduate on the next line. Also see Part II. Declaration of 

Representative, later.

Line 3. Acts Authorized

In order for the power of attorney to be valid, you must enter the 

description of the matter, the tax form number (where 

applicable), and the year(s) or period(s) (where applicable). For 

example, you may list “Income, 1040” for calendar year “2019” 

and “Excise, 720” for “2019” (this entry covers all quarters in 

2019). You may list consecutive multiple years or a series of 

inclusive periods, including quarterly periods, by using “through,” 

“thru,” or a hyphen. For example, “2018 thru 2020” or “2nd 2018–

3rd 2019.” For fiscal years, enter the ending year and month, 

using the YYYYMM format. For a short tax period, enter the 

beginning and ending dates of the short period (for example, 

01/01/2017–02/05/2017). Do not use a general reference such 

as “All years,” “All periods,” or “All taxes.” The IRS will return any 

power of attorney with a general reference.

Representation only applies for the years or periods listed on 

line 3. List on line 3 only tax forms directly related to the taxpayer 

listed on line 1.

You may list the current year/period and any tax years or 

periods that have already ended as of the date you sign the 

power of attorney. You may also list future tax years or periods. 

However, the IRS will not record on the CAF system future 

tax years or periods listed that exceed 3 years from 

December 31 of the year that the IRS receives the power of 

attorney. You must enter the description of the matter, the tax 

form number, and the future year(s) or period(s). If the matter 

relates to estate tax, enter the decedent's date of death instead 

of the year or period. If the matter relates to an employee plan, 

include the plan number in the description of the matter.

If the matter is not a tax matter, or if the tax form number or 

years or periods do not apply to the matter (for example, 

representation for a penalty; filing a request for a ruling or 

-4- Instructions for Form 2848 (Rev. 09-2021)
determination letter; Application for Award for Original 

Information under section 7623; Closing Agreement on Final 

Determination Covering Specific Classification Settlement 

Program (CSP); Form 8952, Application for Voluntary 

Classification Settlement Program (VCSP); Report of Foreign 

Bank and Financial Accounts (FBAR); or Freedom of Information 

Act (FOIA)), specifically describe the matter to which the power 

of attorney pertains (including, if applicable, the name of the 

employee benefit plan) and enter “Not Applicable” in the 

appropriate column(s).

Centralized Partnership Audit Regime (BBA). For powers 

of attorney related to the centralized partnership audit regime, 

enter “Centralized Partnership Audit Regime (BBA)” in the 

“Description of Matter” column on line 3, then enter the form 

number (for example, 1065) and tax year in the appropriate 

column(s).

Partnerships under the Centralized Partnership Audit Regime 

are required to designate a partnership representative for each 

tax year. The designation must be made on the partnership 

return for the partnership tax year to which the designation 

relates. Form 2848 is not used to designate a partnership 

representative. For more information on designating a 

partnership representative, see Form 8979, Partnership 

Representative Revocation, Designation, and Resignation, and 

its instructions. Form 2848 is used by the PR to appoint a power 

of attorney to act on its behalf in its capacity as the PR of the 

BBA partnership. Because a partnership representative is 

required to be designated for each tax year, it is recommended 

that a separate Form 2848 be completed for each tax year a 

particular PR would like to appoint a power of attorney.

Note. A Form 2848 for a future year will not be allowed 

because a partnership representative would not have been 

designated in a filed Form 1065.

Partnerships that are not subject to TEFRA or have elected 

out of the BBA and S corporations. For powers of attorney 

related to a return of partnership income or S corporation 

income, enter “Income including pass-through items” in the 

“Description of Matter” column on line 3, then enter the form 

number (for example, 1065 or 1120-S) and tax year in the 

appropriate columns.

Civil penalty representation (including the trust fund recovery penalty) and representation for certain healthcare-related payments. Unless you specifically provide 

otherwise on line 5b, your authorization of tax matters on line 3 

includes representation for penalties, payments, and interest 

related to a specific tax return. However, if the penalty or 

payment is not related to a return, you must enter “Civil Penalty,” 

“Section 4980H Shared Responsibility Payment,” or otherwise 

describe the specific penalty or payment for which you are 

authorizing representation in the “Description of Matter” column 

on line 3.

Example 1. Joann prepares Form 2848 authorizing Margaret 

to represent her before the IRS in connection with the 

examination of her 2018 and 2019 Forms 1040. Margaret is 

authorized to represent Joann regarding the accuracy-related 

penalty that the revenue agent is proposing for the 2018 tax 

year.

Example 2. Diana authorizes John to represent her in 

connection with her Forms 941 and W-2 for 2019. John is 

authorized to represent her in connection with the penalty for 

failure to file Forms W-2 that the revenue agent is proposing for 

2019.

Example 3. Diana only authorizes John to represent her in 

connection with her Form 1040 for 2019. John is not authorized 

to represent Diana when the revenue agent proposes a trust 

fund recovery penalty against her in connection with the 

employment taxes owed by her closely held corporation.

If you are authorizing your representative to represent you 

only with respect to penalties and interest due on the penalties, 

enter “Civil Penalty” in the “Description of Matter” column and the 

year(s) or period(s) to which the penalty applies in the “Year(s) 

or Period(s)” column. Enter “Not Applicable” in the “Tax Form 

Number” column. You do not have to enter the specific penalty.

Note. If the taxpayer is subject to penalties related to an 

individual retirement account (IRA) (for example, a penalty for 

excess contributions), enter “IRA Civil Penalty” on line 3.

Representation for joint tax returns matters. Spouses who 

filed a joint individual income tax return (or returns) must execute 

their own separate power of attorney on Form 2848. If the matter 

described on line 3 is your joint income tax liability, but you also 

want your representative to represent you for any separate 

matter(s), you must describe the other matter(s) on line 3 (for 

example, a gift tax matter).

Innocent spouse relief. For joint returns, section 6015 

provides relief from joint and several liability. If you want to 

authorize your representative to represent you for innocent 

spouse relief, you must specify your intention, such as by 

entering “Innocent Spouse Relief” in the “Description of Matter” 

column on line 3, entering “Form 8857” in the “Tax Form 

Number” column, or attaching an executed Form 8857, Request 

for Innocent Spouse Relief, to Form 2848. For example, if you 

and your spouse or former spouse filed joint returns (Forms 

1040) for tax years 2018 and 2019, and you want your 

representative to represent you for your income tax liability 

generally and for innocent spouse relief for both tax years, you 

may list “Income” (as the matter), “Forms 1040 and 8857” (as the 

tax form numbers), and “2018, 2019” (as the applicable tax 

years).

If you describe innocent spouse relief on line 3, your 

representative may sign Form 8857 for you. If you do not 

describe innocent spouse relief on line 3, and Form 8857 is 

attached to Form 2848, you must sign Form 8857; your 

representative may not sign the form for you.

Note. If you did not file a joint return, innocent spouse relief 

may also be available under section 66, if you were a resident of 

a community property state and you believe you should not be 

responsible for the tax attributable to an item of community 

income. Use Form 8857 to request this type of innocent spouse 

relief. Follow the instructions above for completing line 3 of Form 

2848 and for signing Form 8857.

For more information about completing Form 2848 in joint 

return situations, see How Do I Fill Out Form 2848? in Pub. 947. 

For more information about innocent spouse relief, go to 

IRS.gov/Businesses/Small-Businesses-Self-Employed/

Innocent-Spouse-Relief. Also see Pub. 971, Innocent Spouse 

Relief.

Line 4. Specific Use Not Recorded on the CAF

Generally, the IRS records powers of attorney on the CAF 

system. The CAF system is a computer file system containing 

information regarding the authority of individuals appointed 

under powers of attorney. The system gives IRS personnel 

quicker access to authorization information without requesting 

the original document from the taxpayer or representative. 

However, a specific-use power of attorney is a one-time or 

specific-issue grant of authority to a representative or is a power 

of attorney that does not relate to a specific tax period (except 

for civil penalties) that the IRS does not record on the CAF. 

Examples of specific uses not recorded include but are not 

limited to:

• Requests for a private letter ruling or technical advice (see 

Rev. Proc. 2021-1, or the latest annual update, available on 

IRS.gov);

• Applications for an EIN;

Instructions for Form 2848 (Rev. 09-2021) -5-
• Claims filed on Form 843, Claim for Refund and Request for 

Abatement;

• Corporate dissolutions;

• Circular 230 Disciplinary Investigations and Proceedings;

• Requests to change accounting methods or periods;

• Applications for recognition of exemption under sections 

501(c)(3), 501(a), or 521 (Forms 1023, 1024, or 1028);

• Request for a determination of the qualified status of an 

employee benefit plan (Forms 5300, 5307, 5316, or 5310);

• Applications for an ITIN filed on Form W-7, Application for IRS 

Individual Taxpayer Identification Number;

• Applications for an exemption from self-employment tax filed 

on Form 4361, Application for Exemption From Self-Employment 

Tax for Use by Ministers, Members of Religious Orders and 

Christian Science Practitioners;

• Application for Award for Original Information under section 

7623;

• Voluntary submissions under the Employee Plans 

Compliance Resolution System (EPCRS); and

• Freedom of Information Act (FOIA) requests.

Briefly and clearly describe the specific-use issue or matter 

on line 3, using the above list (if applicable) as a guide. For 

example, if the matter is an EIN application, you may list "EIN 

Application" in the “Description of Matter” column of line 3, "Form 

SS-4" in the “Tax Form Number” column, and “Not Applicable” in 

the “Year(s) or Period(s)” column.

Check the box on line 4 if the power of attorney is for a 

specific use or issue that the IRS will not record on the CAF. If 

you check the box on line 4, the representative should mail or fax 

the power of attorney to the IRS office handling the matter. 

Otherwise, the representative should bring a copy of the power 

of attorney to each meeting with the IRS.

A specific-use power of attorney will not revoke any prior 

powers of attorney recorded on the CAF or provided to the IRS 

in connection with an unrelated specific matter.

Line 5a. Additional Acts Authorized

Use line 5a to modify the acts that your named representative(s) 

can perform. Check the box for the additional acts authorized 

and provide details in the space provided (if applicable).

Authority to access electronic IRS records via Intermediate 

Service Providers. Your representative is not authorized to use 

an Intermediate Service Provider to retrieve your confidential tax 

information indirectly from the IRS unless you check the box 

on line 5a. If you do not authorize the use of an Intermediate 

Service Provider, your representative can obtain your tax 

information directly from the IRS by using the IRS e-Services 

Transcript Delivery System.

Intermediate Service Providers are privately owned 

companies that offer subscriptions to their software and/or 

services that your authorized representative can use to retrieve, 

store, and display your tax return data (personal or business) 

instead of your representative obtaining your tax information 

directly from the IRS through the IRS e-Services Transcript 

Delivery System. Intermediate Service Providers are 

independent of, and not affiliated in any way with, the IRS. The 

IRS has no involvement in your representative’s preference to 

obtain your tax information directly from the IRS or use an 

Intermediate Service Provider to indirectly obtain your tax 

information from the IRS.

Substituting or adding a representative. Your representative 

cannot substitute or add another representative unless you 

provide your written permission or specifically delegate this 

authority to your representative by checking the box on line 5a. If 

authorized, your representative can send in a new Form 2848 to 

substitute or add another representative(s). Your representative 

must sign the new Form 2848 on your behalf, and submit it to the 

appropriate IRS office with a copy of your written permission or 

the original Form 2848 that delegated the authority to substitute 

or add another representative.

Disclosure of returns to a third party. A representative 

cannot execute consents that will allow the IRS to disclose your 

tax return or return information to a third party unless you 

specifically delegate this authority to the representative by 

checking the box on line 5a.

Authority to sign your return. Treasury Regulations section 

1.6012-1(a)(5) permits another person to sign an income tax 

return for you only in these circumstances:

(a) Disease or injury,

(b) Continuous absence from the United States (including 

absence from Puerto Rico) for a period of at least 60 days prior 

to the date required by law for filing the return, or

(c) Specific permission is requested of and granted by the IRS 

for other good cause.

The IRS may grant authority to sign your income tax return to (1) 

your representative, or (2) an agent (a person other than your 

representative).

Authorizing your representative. Check the box on line 5a 

authorizing your representative to sign your income tax return 

and include the following statement on the lines provided: “This 

power of attorney is being filed pursuant to 26 CFR 1.6012-1(a)

(5), which requires a power of attorney to be attached to a return 

if a return is signed by an agent by reason of [enter the specific 

reason listed under (a), (b), or (c) under Authority to sign your 

return above].”

Authorizing an agent. To authorize an agent who is not your 

representative, you must do all four of the following.

1. Complete lines 1–3.

2. Check the box on line 4.

3. Check the box on line 5a titled “Sign a return” and write 

the following statement on the lines provided:

“This power of attorney is being filed pursuant to 26 CFR 

1.6012-1(a)(5), which requires a power of attorney to be 

attached to a return if a return is signed by an agent by reason of 

[enter the specific reason listed under (a), (b), or (c) under 

Authority to sign your return above]. No other acts on behalf of 

the taxpayer are authorized.”

4. Sign and date the form. If your agent e-files your return, 

he or she should attach Form 2848 to Form 8453, U.S. Individual 

Income Tax Transmittal for an IRS e-file Return, and mail it to the 

address in the instructions for Form 8453. If your agent files a 

paper return, he or she should attach Form 2848 to your return. 

See Line 7. Taxpayer Declaration and Signature, later, for more 

information on signatures. The agent does not complete Part II of 

Form 2848.

Other. List any other acts you want your representative to be 

able to perform on your behalf.

For partnership tax years beginning after December 31, 

2017, the Bipartisan Budget Act of 2015, which repealed 

the TEFRA partnership audit and litigation procedures 

and the rules applicable to electing large partnerships and 

replaced them with a new centralized partnership audit regime, 

has eliminated the role of “tax matters partner” and replaced it 

with “partnership representative.” Pursuant to Treasury 

Regulations section 301.9100-22, certain partnerships can elect 

to have the new regime apply to partnership returns for tax years 

beginning after November 2, 2015, and before January 1, 2018.

Tax matters partner (TMP). For partnership tax years 

beginning prior to January 1, 2018, the TMP is authorized to 

perform various acts under TEFRA. The following are examples 

of acts the TMP cannot delegate to the representative.

CAUTION

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-6- Instructions for Form 2848 (Rev. 09-2021)
• Binding nonnotice partners to a settlement agreement under 

section 6224 (as in effect on December 31, 2017, prior to repeal) 

and, under certain circumstances, binding all partners to a 

settlement agreement under Tax Court Rule 248.

• Filing a request for administrative adjustment on behalf of the 

partnership under section 6227.

Partnership representative. For tax years beginning after 

December 31, 2017, unless the partnership is an eligible 

partnership that has elected out of the centralized partnership 

audit regime, the partnership is required to designate a 

partnership representative. The partnership representative (as 

defined in section 6223(a)) has the sole authority to act on behalf 

of the partnership under the centralized partnership audit 

regime. This authority includes agreeing to settlements and 

notices of final partnership adjustment, making elections under 

section 6226, and agreeing to an extension of the period for 

adjustments under section 6235. The partnership representative 

does not have to be a partner; however, his or her actions will 

bind the partnership and all partners of such partnership in 

dealings with the IRS under the centralized partnership audit 

regime.

Line 5b. Specific Acts Not Authorized

List the act or acts you do not want your representative(s) to 

perform on your behalf.

Line 6. Retention/Revocation of Prior Power(s) 

of Attorney

If the IRS records this power of attorney on the CAF system, it 

will generally revoke any earlier power of attorney previously 

recorded on the system for the same matter. If this power of 

attorney is for a specific use or is not recorded on the CAF, this 

power of attorney will only revoke an earlier power of attorney 

that is on file with the same office and for the same matters.

Example. You previously provided the IRS Office of Chief 

Counsel with a power of attorney authorizing Attorney A to 

represent you in a Private Letter Ruling (PLR) matter. Now, 

several months later you decide you want to have Attorney B 

handle this matter for you. By providing the IRS Office of Chief 

Counsel with a power of attorney designating Attorney B to 

handle the same PLR matter, you are revoking the earlier power 

of attorney authorizing Attorney A to represent you.

If you do not want to revoke any existing power(s) of attorney, 

check the box on line 6 and attach a copy of the power(s) of 

attorney. Filing Form 2848 will not revoke any Form 8821 that is 

in effect.

Note. If a newly designated PR for a BBA partnership wants to 

appoint a person as power of attorney to represent the PR in its 

capacity of PR for the BBA partnership, it must submit a Form 

2848. This must be done even if that person was previously 

appointed power of attorney by a prior PR of the same 

partnership and year. Therefore, a new PR that wants to retain a 

prior power of attorney should not check the box on line 6 and 

should submit a new Form 2848 appointing the prior power of 

attorney.

Line 7. Taxpayer Declaration and Signature

You must handwrite your signature on Form 2848 if you 

file it by mail or by fax. Digital, electronic, or typed-font 

signatures are not valid signatures for Forms 2848 filed 

by mail or by fax. If you use an electronic signature (see 

Electronic Signatures, earlier), you must submit your Form 2848 

online (see How To File, earlier).

Individuals. You must sign and date the power of attorney. If 

you filed a joint return, your spouse must execute his or her own 

power of attorney on a separate Form 2848 to designate a 

CAUTION

!

representative. For taxpayer individuals who are under 18 years 

of age and cannot sign, the individual's parent or 

court-appointed guardian (with court documents) may sign on 

their behalf. Other individuals may sign for the taxpayer if a Form 

2848 has been signed by the parent or court-appointed guardian 

authorizing them to sign on behalf of the taxpayer individual.

Corporations or associations. An officer with the legal 

authority to bind the corporation or association must sign and 

enter his or her exact title.

Partnerships. All partners must sign and enter their exact titles. 

If one partner is authorized to act in the name of the partnership, 

only that partner is required to sign and enter his or her title. A 

partner is authorized to act in the name of the partnership if, 

under state law, the partner has authority to bind the partnership. 

A copy of such authorization must be attached.

For purposes of executing Form 2848 in the case of a TEFRA 

partnership audit, the TMP must sign the Form 2848. See Tax 

matters partner (TMP), earlier.

For matters related to the centralized partnership audit 

regime, the partnership representative (or designated individual, 

if applicable) must sign the Form 2848. The title must be entered 

as “Partnership Representative” if the PR is an individual. If the 

designated individual is signing on behalf of an entity partnership 

representative, “Designated Individual of [name of Partnership 

Representative]” should be entered.

For dissolved partnerships, see 26 CFR 601.503(c)(6) (this 

does not apply to Forms 2848 executed by the PR or TMP under 

BBA or TEFRA, respectively).

Estates. If there is more than one executor, only one 

co-executor having the authority to bind the estate is required to 

sign. See 26 CFR 601.503(d).

Employee plans. If the plan is listed as the taxpayer on line 1, a 

duly authorized individual with the authority to bind the plan must 

sign and enter that individual's exact title. If the trust is the 

taxpayer on line 1, a trustee having the authority to bind the trust 

must sign with the title of trustee entered. Complete and attach 

Form 56, Notice Concerning Fiduciary Relationship, to identify 

the current trustee.

All others. If the taxpayer is a dissolved corporation, deceased 

individual, insolvent, or a person for whom or by whom a 

fiduciary (a trustee, guarantor, receiver, executor, or 

administrator) has been appointed, see 26 CFR 601.503(d).

Note. Generally, the taxpayer signs first, granting the authority 

and then the representative signs, accepting the authority 

granted. In this situation, for domestic authorizations, the 

representative must sign within 45 days from the date the 

taxpayer signed (60 days for authorizations from taxpayers 

residing abroad).

If the representative signs first, the taxpayer does not have a 

required time limit for signing.

Part II. Declaration of Representative

The representative(s) you name must sign and date this 

declaration and enter the designation (for example, items (a)–(r)) 

under which he or she is authorized to practice before the IRS. 

Representatives must sign in the order listed in line 2. In 

addition, the representative(s) must list the following in the 

“Licensing jurisdiction (State) or other licensing authority" and 

"Bar, license, certification, registration, or enrollment number” 

columns unless noted otherwise.

Instructions for Form 2848 (Rev. 09-2021) -7-
a Attorney—Enter the two-letter abbreviation for the state (for 

example, “NY” for New York) in which admitted to practice and 

associated bar or license number, if any.

b Certified Public Accountant—Enter the two-letter abbreviation 

for the state (for example, “CA” for California) in which licensed 

to practice and associated certification or license number, if 

any.

c Enrolled Agent—Enter the enrollment card number in the block 

provided.

d Officer—Enter the title of the officer (for example, President, 

Vice President, or Secretary).

e Full-Time Employee—Enter title or position (for example, 

Comptroller or Accountant).

f Family Member—Enter the relationship to the taxpayer (must 

be a spouse, parent, child, brother, sister, grandparent, 

grandchild, step-parent, step-child, step-brother, or step-sister).

g Enrolled Actuary—Enter the enrollment card number issued by 

the Joint Board for the Enrollment of Actuaries.

h Unenrolled Return Preparer—Enter your PTIN.

k Qualifying Student or Law Graduate—Enter “LITC” or “STCP.”

r Enrolled Retirement Plan Agent—Enter the enrollment card 

number issued by the Return Preparer Office.

Qualifying students or law graduates in LITCs and STCPs. 

You must receive permission to represent taxpayers before the 

IRS by virtue of your status as a law, business, or accounting 

student working in an LITC or STCP under section 10.7(d) of 

Circular 230. Law graduates in an LITC or STCP may also 

represent taxpayers under the “k” designation in Part II of Form 

2848. Be sure to attach a copy of the letter from the Taxpayer 

Advocate Service authorizing practice before the IRS.

For information on the requirements for law graduates 

working in an LITC or STCP, see Delegation Order 25-18 at 

IRS.gov/Tax-Professionals/Delegation-Orders-Related-toPractice-Before-the-IRS.

Note. Students and law graduates who have been granted 

the ability to practice by a special appearance authorization 

under section 10.7(d) of Circular 230 may, subject to any 

limitations set forth in the letter from the Taxpayer Advocate 

Service, fully represent taxpayers before any IRS office and are 

eligible to perform any and all acts listed on a properly executed 

Form 2848.

For each separate representation, at the end of 130 days 

after the taxpayer's signature date, the CAF will automatically 

purge the student or law graduate practitioner as the taxpayer's 

representative.

Any individual may represent an individual or entity 

before personnel of the IRS when such representation 

occurs outside the United States. Individuals acting as 

representatives must sign and date the declaration; leave the 

“Licensing jurisdiction (State) or other licensing authority” 

column blank. See section 10.7(c)(1)(vii) of Circular 230.

TIP

Representative's powers of attorney recorded on the CAF. 

Representatives may receive a list of their powers of attorney 

recorded on the CAF by following the instructions for submitting 

requests at IRS.gov/FOIAguidelines and then clicking on 

“Sample CAF Client Listing Request.”

Privacy Act and Paperwork Reduction Act Notice. We ask 

for the information on this form to carry out the Internal Revenue 

laws. Form 2848 is provided by the IRS for your convenience 

and its use is voluntary. If you choose to designate a 

representative to act on your behalf, you must provide the 

requested information. Section 6109 requires you to provide 

your identifying number; section 7803 authorizes us to collect 

the other information. We use this information to properly identify 

you and your designated representative and determine the 

extent of the representative's authority. Failure to provide the 

information requested may delay or prevent honoring your power 

of attorney designation; providing false or fraudulent information 

may subject you to penalties.

The IRS may provide this information to the Department of 

Justice for civil and criminal litigation, and to cities, states, the 

District of Columbia, and U.S. possessions to carry out their tax 

laws. We may also disclose this information to other countries 

under a tax treaty, to federal and state agencies to enforce 

federal nontax criminal laws, or to federal law enforcement and 

intelligence agencies to combat terrorism.

You are not required to provide the information requested on 

a form that is subject to the Paperwork Reduction Act unless the 

form displays a valid OMB control number. Books or records 

relating to a form or its instructions must be retained as long as 

their contents may become material in the administration of any 

Internal Revenue law.

The time needed to complete and submit a Power of Attorney 

and Declaration of Representative will vary depending on 

individual circumstances. The estimated average time is: 

Recordkeeping, 6 min.; Learning about the law or 

authorization, 31 min.; Preparing and sending the form to 

the IRS, 80 min.

If you have comments concerning the accuracy of these time 

estimates or suggestions for making Form 2848 simpler, we 

would be happy to hear from you. You can send your comments 

from IRS.gov/FormComments. Or you can send your comments 

to the Internal Revenue Service, Tax Forms and Publications, 

1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. 

Do not send Form 2848 to this office. Instead, see How To File, 

earlier.

-8- Instructions for Form 2848 (Rev. 09-2021)