IRS

Form 2848

Rev. 01/2021

Power of Attorney and Declaration of Representative

Authorizes a representative to act on your behalf before the IRS.

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Plain English

Form 2848 gives a tax professional — like a CPA, enrolled agent, or attorney — the legal authority to represent you before the IRS. They can handle audits, appeals, and tax collections on your behalf.

Quick Facts

Who: Taxpayers who want to authorize a qualified representative (attorney, CPA, enrolled agent, or other IRS-recognized professional) to represent them before the IRS.
What: Power of Attorney granting a tax professional the authority to represent you in IRS matters including audits, appeals, and collections.
When: Before the representative needs to interact with the IRS on your behalf. Typically filed when hiring a tax professional to handle IRS correspondence.
Where: Filed with the IRS — can be submitted online, faxed, or mailed to the appropriate IRS service center.
Why: Without Form 2848, the IRS will not discuss your tax account or return with anyone other than you. This form grants your representative the authority they need.
How: Enter your info and rep info, specify the tax matters and years authorized, choose the acts authorized (representation, inspection/disclosure), sign and have rep sign.

Common Risks & Mistakes

  • •Not being specific enough about tax matters and years — IRS may reject if scope is too broad or vague
  • •Only one spouse signing for a joint return matter — both spouses must sign if authorizing for joint tax matters
  • •Using outdated Form 2848 — IRS rejects expired or old revision forms
  • •Not specifying the representative's PTIN or CAF number — IRS needs these to complete Centralized Authorization File (CAF)
  • •Confusing Form 2848 with Form 8821 (Tax Information Authorization) — 8821 allows inspection only, not representation

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Field-by-Field Guide

Part I
Taxpayer Name & SSN/EINREQUIREDtext

Your full name and taxpayer identification number.

Taxpayer AddressREQUIREDtext

Your current address.

Representative's Name, CAF Number, PTINREQUIREDtext

Attorney, CPA, or enrolled agent's name and IRS-assigned Centralized Authorization File number.

Acts AuthorizedREQUIREDtext

Specific tax matters (years, form types) the representative is authorized to handle.

e.g. Form 1040 for tax years 2022, 2023, 2024
Retention / Revocationcheckbox

Check if this POA revokes all prior POAs. Leave blank to retain existing ones.

Part II
Taxpayer SignatureREQUIREDsignature

Taxpayer must sign (and spouse if joint return). Both must sign if both are authorizing.

Representative SignatureREQUIREDsignature

Representative certifies their authority and qualifications under penalties of perjury.

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Disclaimer: We do not provide legal advice. We translate legal language into plain English and help you prepare for a conversation with a lawyer.