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The IRS Power of Attorney (Form 2848) is a crucial tool for individuals and businesses seeking to authorize someone to act on their behalf in tax matters. This form allows taxpayers to appoint an individual or organization to represent them before the IRS, ensuring that their interests are protected and effectively communicated. By completing Form 2848, taxpayers can grant their designated representative the authority to receive and inspect confidential tax information, make decisions regarding tax matters, and even sign documents on their behalf. The form is essential for navigating complex tax situations, such as audits or appeals, and can streamline communication with the IRS. Additionally, it is important to understand the specific limitations and responsibilities that come with granting power of attorney, as well as the process for revoking it if necessary. Understanding these aspects will empower taxpayers to make informed decisions about their representation and help them maintain control over their tax affairs.

IRS Power of Attorney ( 2848) Example

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)

Click for IRS Power of Attorney ( 2848) File

File Breakdown

Fact Name Description
Purpose The IRS Power of Attorney (Form 2848) allows individuals to designate someone to represent them in tax matters.
Who Can Use It Any taxpayer can use Form 2848 to appoint an individual or organization as their representative.
Authorized Actions The form grants the representative the authority to perform various actions, including signing tax returns and discussing tax issues with the IRS.
Validity Once filed, the Power of Attorney remains in effect until revoked or until the taxpayer's death.
Revocation Process To revoke the Power of Attorney, a taxpayer must submit a written statement to the IRS, specifying the revocation.
State-Specific Forms Some states have their own Power of Attorney forms. For example, California uses Form FTB 3520.
Governing Law State-specific forms are governed by state tax laws, which vary by jurisdiction.
Submission Methods Form 2848 can be submitted electronically or mailed to the appropriate IRS office, depending on the circumstances.
Multiple Representatives Taxpayers can designate multiple representatives on Form 2848, but each must be listed separately.
Signature Requirement The taxpayer must sign the form for it to be valid, indicating their consent to the representation.

Guide to Using IRS Power of Attorney ( 2848)

Completing the IRS Power of Attorney (Form 2848) is an important step in designating someone to represent you before the IRS. After filling out the form, you will need to submit it to the IRS for processing. Ensure that all information is accurate and complete to avoid delays.

  1. Download the IRS Form 2848 from the official IRS website or obtain a hard copy from a local IRS office.
  2. Begin by filling in your personal information in Part I. This includes your name, address, and Social Security Number or Employer Identification Number.
  3. In the same section, provide the name and address of the individual or entity you are authorizing as your representative.
  4. Specify the type of tax matters you are granting authority over. This can include income tax, employment tax, or others as applicable.
  5. Indicate the years or periods for which the authority is granted. Be specific to avoid any confusion.
  6. In Part II, ensure that the representative’s information is accurately filled out, including their name, address, and any relevant identification numbers.
  7. If applicable, check the box for any additional representatives you wish to include.
  8. Review the signature section. You must sign and date the form, confirming that you understand the implications of granting this authority.
  9. After completing the form, make a copy for your records before submitting it to the IRS.
  10. Submit the form to the appropriate IRS office based on your location and the type of tax matters involved.

Get Answers on IRS Power of Attorney ( 2848)

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

The IRS Power of Attorney (Form 2848) is a document that allows an individual or entity to designate another person to represent them before the IRS. This form grants the appointed representative the authority to handle tax matters on behalf of the taxpayer, including receiving confidential information and making decisions regarding tax issues.

Who can be appointed as a representative using Form 2848?

Any individual who is authorized to practice before the IRS can be appointed as a representative. This includes attorneys, certified public accountants (CPAs), enrolled agents, and certain other professionals. Additionally, taxpayers can also appoint a family member or friend, but that person must meet specific requirements to represent them effectively.

What types of tax matters can be addressed with Form 2848?

Form 2848 can be used for a variety of tax matters, including but not limited to:

  • Filing tax returns
  • Responding to IRS inquiries
  • Negotiating payment plans
  • Appealing IRS decisions
  • Representing the taxpayer in audits

However, the form must specify the types of tax matters and the tax years involved for the authority to be valid.

How does one complete Form 2848?

Completing Form 2848 involves several key steps:

  1. Provide the taxpayer's information, including name, address, and taxpayer identification number.
  2. List the representative's information, including name, address, and credentials.
  3. Specify the tax matters and tax years for which the representative is being authorized.
  4. Sign and date the form to validate the appointment.

It is crucial to ensure all information is accurate to avoid delays in processing.

How long is the Power of Attorney valid?

The validity of Form 2848 generally lasts until the taxpayer revokes it, the representative withdraws, or the IRS accepts a new Form 2848 that supersedes the previous one. Taxpayers can also specify a termination date on the form if they wish for the authority to end at a certain time.

Can Form 2848 be revoked?

Yes, taxpayers can revoke Form 2848 at any time. To do so, they must submit a written statement to the IRS that includes their name, address, taxpayer identification number, and the name of the representative being revoked. It is advisable to keep a copy of the revocation for personal records.

Where should Form 2848 be submitted?

Form 2848 can be submitted to the IRS by mailing it to the address listed in the form instructions or by faxing it to the appropriate IRS office. The submission method may vary depending on the specific tax matter and the representative’s credentials. Taxpayers should ensure that the form is sent to the correct IRS office to avoid processing delays.

Are there any fees associated with appointing a representative?

While there is no fee charged by the IRS for submitting Form 2848, representatives may charge fees for their services. The costs can vary widely based on the complexity of the tax issues and the representative's experience. It is advisable for taxpayers to discuss fees upfront with their appointed representative.

Common mistakes

Filling out the IRS Power of Attorney (Form 2848) can seem straightforward, but many people make common mistakes that can lead to delays or complications. Understanding these pitfalls can help ensure that your form is filled out correctly and efficiently.

One frequent mistake is failing to provide complete information about the taxpayer. This includes not only the taxpayer's name and Social Security number but also the correct address. Omitting any of these details can cause the IRS to reject the form, leaving the taxpayer without the representation they need.

Another error occurs when individuals do not specify the exact powers they wish to grant their representative. The IRS allows taxpayers to choose specific areas of representation, such as audits or appeals. If the form is filled out too broadly or lacks clarity, it may not be accepted, or the representative may not be able to act on behalf of the taxpayer effectively.

Additionally, some people forget to sign the form. A signature is crucial, as it verifies that the taxpayer authorizes the representative to act on their behalf. Without this, the IRS will not process the Power of Attorney, and the intended representation will not take effect.

Another common mistake is using outdated versions of the form. The IRS updates its forms periodically, and using an old version can lead to confusion or rejection. Always ensure you are using the most current version of Form 2848, which can be found on the IRS website.

Some individuals also overlook the importance of including the representative's information accurately. This includes the representative's name, address, and phone number. If any of this information is incorrect, it can hinder communication between the IRS and the representative, causing unnecessary delays.

Moreover, people sometimes forget to indicate the tax matters for which the Power of Attorney is being granted. Without specifying the relevant tax years or types of tax involved, the IRS may not recognize the authority granted to the representative, leading to confusion and potential issues down the line.

Another mistake is neglecting to check for additional requirements that might apply to specific situations. Certain circumstances, such as representing a deceased taxpayer or a business entity, may have unique requirements that must be followed. Failing to adhere to these can complicate the process further.

Lastly, many individuals do not keep a copy of the completed form for their records. Having a copy is essential for both the taxpayer and the representative. It serves as proof of the authority granted and can be useful for future reference, especially if any questions arise regarding the representation.

Documents used along the form

The IRS Power of Attorney (Form 2848) allows a designated individual to represent a taxpayer before the IRS. In addition to this form, there are several other documents that may be useful when dealing with tax matters. Here are four common forms that often accompany Form 2848:

  • Form 4506-T: This form allows taxpayers to request a transcript of their tax return. It can be helpful for the representative to review past returns and understand the taxpayer's history with the IRS.
  • Form 8821: This is a tax information authorization form. It allows an individual to receive confidential tax information without being able to represent the taxpayer. It’s useful for those who only need access to information.
  • Form 1040: This is the standard individual income tax return form. Providing a completed Form 1040 can help the representative understand the taxpayer's financial situation and prepare for discussions with the IRS.
  • Form 9465: This form is used to request a payment plan for unpaid taxes. If a taxpayer owes money, this form can help set up a manageable payment schedule with the IRS.

Having these forms ready can streamline communication with the IRS and ensure that the taxpayer's needs are met effectively. Each document serves a specific purpose and can assist in resolving tax issues more efficiently.

Similar forms

  • Durable Power of Attorney: This document allows someone to act on your behalf in financial matters, even if you become incapacitated. Like the IRS form, it grants authority to another person but is broader in scope.
  • Medical Power of Attorney: This allows an individual to make healthcare decisions for you if you're unable to do so. Similar to the IRS form, it designates a representative but focuses on medical rather than financial matters.
  • Financial Power of Attorney: This document specifically grants authority over financial transactions. It is similar to the IRS form in that it empowers someone to act on your behalf, but it encompasses a wider range of financial activities.
  • Limited Power of Attorney: This grants authority for a specific task or period. Like the IRS form, it allows another person to act on your behalf, but it is limited in scope compared to the general powers granted by the IRS form.
  • Corporate Power of Attorney: Used in business settings, this document allows a designated person to act on behalf of a corporation. Similar to the IRS form, it is about representation, but it applies to corporate matters.
  • Tax Power of Attorney: This is specifically for tax matters, allowing someone to represent you before tax authorities. It closely resembles the IRS form as both are used for tax-related issues and designate a representative.
  • Trustee Authorization: This document allows a trustee to manage assets in a trust. Like the IRS form, it involves delegation of authority, but it pertains specifically to trust management rather than tax matters.

Dos and Don'ts

When filling out the IRS Power of Attorney (Form 2848), it's essential to follow some key guidelines to ensure your submission is correct and effective. Here are six things you should and shouldn't do:

  • Do: Provide accurate information about the taxpayer, including their name, address, and Social Security number or Employer Identification Number.
  • Do: Clearly specify the tax matters for which you are granting power of attorney.
  • Do: Sign and date the form appropriately to validate it.
  • Do: Keep a copy of the completed form for your records.
  • Don't: Leave any required fields blank, as this can delay processing.
  • Don't: Forget to check the box for the specific years or periods for which the power of attorney is valid.

Misconceptions

The IRS Power of Attorney form, known as Form 2848, is a crucial document for taxpayers who wish to authorize someone to represent them before the IRS. However, several misconceptions surround this form. Below are six common misunderstandings:

  • It grants unlimited power to the representative. Many believe that signing Form 2848 gives the representative unrestricted authority. In reality, the form specifies the scope of representation, which can be limited to certain tax years or types of tax matters.
  • Only tax professionals can be authorized. Some people think that only certified public accountants or attorneys can represent them. However, any individual can be designated as a representative, provided they are not disbarred or suspended from practice before the IRS.
  • Form 2848 must be filed with every tax return. There is a misconception that taxpayers must submit this form with each tax return. In fact, it is only necessary to file the form when a taxpayer wants to authorize someone to act on their behalf regarding specific tax matters.
  • Once signed, the form cannot be revoked. Some individuals believe that signing Form 2848 is a permanent decision. In truth, taxpayers can revoke the power of attorney at any time by submitting a written statement to the IRS.
  • The IRS automatically notifies the representative. Many assume that the IRS will inform the designated representative once the form is filed. However, it is the taxpayer's responsibility to ensure that the representative is aware of their authorization and any related developments.
  • Form 2848 is only for individuals. A common misconception is that only individual taxpayers can use this form. In fact, businesses and organizations can also designate representatives using Form 2848, allowing for broader representation options.

Understanding these misconceptions can help taxpayers make informed decisions about their representation before the IRS. Proper use of Form 2848 ensures that individuals have the necessary support when navigating tax matters.

Key takeaways

When filling out and using the IRS Power of Attorney (Form 2848), keep the following key takeaways in mind:

  • Eligibility: Only individuals authorized to practice before the IRS can represent you. This includes attorneys, certified public accountants, and enrolled agents.
  • Specificity: Clearly define the tax matters and years for which you are granting authority. This ensures the representative can act on your behalf for those specific issues.
  • Signature Requirements: The form must be signed by you, the taxpayer, and the representative. Ensure all signatures are present to avoid processing delays.
  • Submission Process: Submit the completed form to the appropriate IRS office. You can also fax it directly to the IRS if you prefer a quicker submission method.
  • Revocation: You can revoke the Power of Attorney at any time by submitting a written notice to the IRS. This allows you to maintain control over your representation.