Table of Contents
Section references are to the Internal Revenue Code unless otherwise noted.
For the latest information about developments related to Form 2848 and its instructions, go to IRS.gov/form2848.
Intermediate Service Providers. top A checkbox has been added to line 5a to allow the taxpayer to authorize the designated representative(s) to access the taxpayer's IRS records via an Intermediate Service Provider. See Authority to access electronic IRS records via Intermediate Service Providers, later, for more information.
Partnership representatives. top For partnership tax years beginning after December 31, 2017, the Biipartisan Budget Act of 2015 has eliminated the role "Tax Matters Partner" and replaced it with "Partnership Representative." See Partnership representative, later, for more information.
Representative designations. top The designation of Student Attorney or CPA has been changed to Qualifying Student.
Authentication alert. top
When a representative with a Power of Attorney calls the IRS on your
behalf, they must pass authentication procedures prior to the IRS
speaking to them about your tax information.
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). You may authorize a student who works in a qualified Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) to represent you under a special order issued by the Taxpayer Advocate Service. See Students in LITCs and the STCP in Part II. Declaration of Representative, later. Your authorization of an eligible representative will also allow that individual to request and inspect your confidential tax information.
Form 8821. top Use Form 8821, Tax Information
Authorization, if you want to authorize an individual or organization
to request and inspect your confidential tax return information, but do
not want to authorize an individual to represent you
before the IRS.
Form
4506T. top Use Form
4506T, Request for
Transcript of Tax Return, if you want to authorize an individual or
organization to request and inspect transcripts of your confidential
return information, but do not want to authorize an individual to
represent you before the IRS. Third parties often use this form to
verify your tax compliance.
Form 56. top 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 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.
| 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, nonpermanent residents of Guam or the U.S. Virgin Islands**, Puerto Rico (or if excluding income under Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563. |
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." **Permanent residents of Guam should use Guam Department of Revenue and Taxation, P.O. Box 23607, GMF, GU 96921; permanent residents of the U.S.Virgin Islands should use: V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, V.I. 00802. |
||
Except as specified below or in other IRS guidance, this power of attorney authorizes the listed representative(s) to request and inspect 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 or the power to execute a request for disclosure of tax returns or return information to a third party. See Line 5a. Additional Acts Authorized, later, for more information regarding specific authorities.
Note. The power to sign tax returns may only be granted in limited situations. See Line 5a. Additional Acts Authorized, later, for more information.
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.
top 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 taxable 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 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.
Revocation
by
taxpayer. top 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. Then, you must 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.
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, section
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 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, Conference and Practice Requirements,
section 601.503(b)(2).
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.
For additional information concerning practice before the
IRS, see:
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. top Enter your name, social security number (SSN), individual taxpayer identification number (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 (Form 1040 (Schedule C)) 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.
Corporations, partnerships, or associations. top 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 organization. top Enter the name, address, and EIN of the exempt organization.
Trusts. top Enter the name, title, and address of the trustee, and the name and EIN of the trust.
Deceased individuals. top For Form 1040, enter the name and SSN (or ITIN) of the decedent as well as the name, title, and address of the decedent's executor or personal representative.
Estates. top Enter the name of the decedent as well as 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. top Enter the name, address, and SSN (or ITIN) of the donor.
Employee plans. top 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.
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) 284
Students in LITCs and the STCP. top You must list the lead attorney or CPA as a representative. List the lead attorney or CPA first on line 2, then the student on the next line. Also see Part II. Declaration of Representative, later.
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 "2015" and "Excise, 720" for "2015" (this entry covers all quarters in 2015). You may list consecutive multiple years or a series of inclusive periods, including quarterly periods by using "through," "thru," or a hyphen. For example, "2014 thru 2016" or "2nd 2015 - 3rd 2016." For fiscal years, enter the ending year and month, using the YYYYMM format. 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.
Civil penalty
representation (including the trust fund recovery penalty) and
representation for certain healthcare-related payments. top 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 specifc 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.
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 the following:
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).
Disclosure of returns to a third party. top 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. top
Treasury Regulations section 1.6012-1(a)(5) permits another person to
sign an income tax return for you only in the following circumstances:
Authorizing your representative. top 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. top
To authorize an agent who is not
your representative, you must do all four of the following:
Other. top List any other acts you want your representative to be able to perform on your behalf.
Tax matters
partner. topFor
partnership tax years ending prior to January 1, 2018, the tax matters
partner (TMP) is authorized to perform various acts on behalf of the
partnership. The following are examples of acts the TMP cannot delegate
to the representative:
If the IRS records this power of attorney on the
CAF system, it generally will 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.
Individuals. topYou
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 representative. For taxpayer
individuals that 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 they have a Form 2848 that has been signed by the parent or
court-appointed guardian authorizing them to sign on behalf of the
taxpayer individual.
Corporations or associations. top An officer with the legal authority to bind the corporation or association must sign and enter his or her exact title.
Partnerships. top 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 has authority to act in the name of the partnership and may sign the Form 2848. However, see Tax matters partner, earlier. For matters related to the centralized partnership audit regime, the partnership representative must sign the Form 2848. For dissolved partnerships, see 26 CFR 601.503(c)(6).
Estate. top 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. top 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 listed 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. top 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. top 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.
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:
| 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 - Enter "LITC" or "STCP." |
| r | Enrolled Retirement Plan Agent - Enter the enrollment card number issued by the Return Preparer Office. |
Students in LITCs and the STCP. top You must receive permission to represent taxpayers before the IRS by virtue of your status as a law, business, or accounting student working in a Low Income Taxpayer Clinic or the Student Tax Clinic Program under section 10.7(d) of Circular 230. Be sure to attach a copy of the letter from the Taxpayer Advocate Service authorizing practice before the IRS.
TIP. 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.
Representative's
powers of attorney recorded on the CAF. top
Representatives
may receive a list of their powers of attorney recorded on the CAF by
following the instructions for submitting requests at IRS.gov/FOIA
by clicking the link “Routine access to IRS Records” and then
clicking the link “CAF Client Listing Request.”
Privacy Act and Paperwork Reduction Act Notice. top 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.