Form 2848: Power of Attorney and Declaration of Representative

Form 2848 authorizes an individual or organization to represent a taxpayer before the IRS, receive confidential tax information, and perform specified actions on the taxpayer’s behalf. It does not relieve the taxpayer of tax liability.

Key takeaways

• Authorizes representation before the IRS and access to confidential tax information.
• Common representatives: attorneys, CPAs, and enrolled agents.
• Does not transfer the taxpayer’s legal responsibility for taxes.
• Form 2848 is distinct from Form 8821 (which only authorizes access to tax information, not representation).

What Form 2848 does

When properly completed and filed, Form 2848 allows the named representative to:
* Communicate and represent the taxpayer before the IRS (e.g., during audits).
Receive and inspect confidential tax information specified on the form.
Sign certain IRS agreements or waivers related to the tax matters identified on the form.
* In limited circumstances, sign a tax return (for example, if the taxpayer is ill or has been outside the U.S. continuously for at least 60 days immediately before the filing date).

What Form 2848 does not allow

A Form 2848 does not authorize the representative to:
* Endorse or negotiate refund checks or direct refunds into the representative’s account.
Substitute another agent unless you specifically authorize that substitution on the form.
Execute closing agreements or sign documents outside the scope of the powers you grant.
* Remove the taxpayer’s legal liability for tax debts.

Who can be named as a representative

• Attorneys, certified public accountants (CPAs), and enrolled agents — these professionals can fully represent taxpayers before the IRS.
• Third-party individuals such as family members or fiduciaries may act as representatives but with limited access; they generally must be present with IRS personnel and cannot execute certain agreements or sign documents for the taxpayer.

How to complete and file Form 2848

To make the form effective, provide clear, specific information:
* Description of the matter (e.g., “income taxes”).
Tax form number (e.g., Form 1040) — do not write “all forms.”
Year(s) or period(s) of applicability — do not write “all years.”
Representative’s name, address, telephone and fax numbers.
Representative’s Preparer Tax Identification Number (PTIN) and Centralized Authorization File (CAF) number, if applicable.
* Taxpayer signature is required. If filing jointly, each spouse must complete and sign a separate form to authorize representation.

All pages of Form 2848 are available from the IRS.

Revoking or changing a representative

To revoke a previously filed Form 2848, write “REVOKE” across the top of a new Form 2848, sign it, and send it to the IRS along with a copy of the original Form 2848.

Form 2848 vs Form 8821

• Form 2848 (Power of Attorney) — authorizes representation before the IRS and access to tax information.
• Form 8821 (Tax Information Authorization) — authorizes only access to confidential tax information; it does not allow the recipient to represent the taxpayer before the IRS.

Practical tips

• Be specific about the tax matters, forms, and periods to avoid unintended limits on representation.
• Ensure the designated representative provides PTIN/CAF numbers where required.
• Keep copies of filed forms and any revocations for your records.