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Form 2848

Department of the Treasury 

Internal Revenue Service 

(Rev. January 2018) 

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 this line 3). With the exception of the acts described in line 5b, I authorize my representative(s) to receive and 

inspect my confidential tax information and to perform acts that 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. 5000A Shared Responsibility 

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

check this box. See the instructions for Line 4. Specific Use Not Recorded on CAF . . . . . . . . . . . . . . . ▶

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.1-2018) 
Form 2848 (Rev. 1-2018) 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 document. 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 Signature of taxpayer. 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, executor, receiver, administrator, or trustee on behalf of the taxpayer, I certify that 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 contained 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 Internal Revenue Service 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 Internal Revenue Service 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—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student 

working in an 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. 1-2018)