Form 2848 is used to designate an individual to represent the taxpayer before the IRS and to allow the representative to perform all tax acts that the taxpayer would normally take care of. A taxpayer can limit which duties their representative can perform by attaching a statement to the power of attorney explaining exactly what their duties will be. Without limitations, the representative will be able to sign consents extending the time to assess tax, record the interview, sign waivers agreeing to tax adjustments, sign closing agreements, and also receive refund checks.
Using Form 2848 gives the representative access to all tax years and to act on all tax matters listed on the form. If the taxpayer only wants the representative to have access to their current year's tax information, they should fill out the "third party designee" section on their income tax return.
To access Form 2848, from the Main Menu of the Tax Return (Form 1040) select:
- Miscellaneous Forms
- Power of Attorney Form (2848)
Plan Number - The program will pull the taxpayer name(s), address, SSN(s) and daytime phone number. If an Employer Identification Number and/or Plan Number applies, enter these items in this menu
- Select New to enter in the information for the representative.
- Select an existing tax preparer from the list, or select Enter Representative Information. If selecting an existing tax preparer, the program will pull all of the required information from the preparer database in the configuration menu. If entering information for a representative that is not an existing tax preparer:
- Enter the representative's full name. Only individuals may be named as representatives.
- Enter the nine-digit CAF number for the representative. If a CAF number has not been assigned, enter NONE, and the IRS will issue one directly to the representative.
- Check the appropriate box to indicate if either the address, telephone number or fax number is new since a CAF number has been assigned.
- Select the designation for the representative. Click here for a list of representative designations.
- Enter the representative's jurisdiction (state).
Tax Information - Enter the type of tax, the tax form number and the year(s) the Power of Attorney will cover. (Ex: Income, Form 1040, 20XX) If the Power of Attorney is to cover civil penalties, enter 'Civil Penalties' as the type of tax and the year(s) to which the penalties apply to as the years covered. Enter Not Applicable as the Tax Form Number. You do not have to enter the specific penalty.NOTE: XX or 20XX - represents the year, i.e. 14 or 2014
Is the Power of Attorney recorded on a CAF file - If the Power of Attorney is for a use that will not be listed on the CAF, change the answer to YES. The authorized representative should mail or fax the Power of Attorney to the IRS office handling this matter.
Additions/Deletions to Authorized Acts Under POA - Describe any specific additions or deletions to the acts otherwise authorized by this Power of Attorney.
Do Not Revoke Prior Power of Attorney Forms on Record - 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 tax matters and years or periods covered by this document. Mark this line if the taxpayer does not wish to revoke a prior Power of Attorney.
NOTE: The authorized representative(s) must sign and date the bottom of page 2 or the Power of Attorney will be returned. Form 2848 cannot be filed electronically with the tax return. Joint return filers must complete and submit sepArate Forms 2848.
|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
PO Box 268, Stop 8423
Memphis, TN 38101-0268
|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
|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, Form 2555-EZ, or Form 4563.||Internal Revenue Service
International CAF Team
2970 Market Street MS:3-E08.123
Philadelphia, PA 19104
|* These numbers may change without notice.
**Permanent residents of Guam should use Department of Taxation, Government of Guam, PO 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