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. Otherwise, without limitations the representative can sign consents extending the time to assess tax, record an interview, sign waivers agreeing to tax adjustments, sign closing agreements, and also receive (but not cash) refund checks.
On Form 2848 the taxpayer specifies exactly what tax years, tax forms, and kinds of taxes the individual will representative them for.
To access Form 2848, from the Main Menu of the tax return (Form 1040) select:
- Miscellaneous Forms
- Power of Attorney Form (2848) - For MFJ returns, indicate if the form is for the taxpayer or spouse. (Spouses on a MFJ return must execute their own separate power of attorney.)
- Plan Number - A 3-digit number assigned to employee plans. Not applicable to individuals.
- Representative Information - Select New, then select either a preparer from the list or Enter Representative Information. If you select a preparer from the list, the firm information in their preparer record in the program configuration will be pulled into the menu. Caveats:
- Only individuals may be named as a representative.
- If a nine-digit CAF number hasn't been assigned to a representative, enter NONE and the IRS will issue one directly to them. (If they have forgotten the number, they should call Practitioner Priority Service for assistance.)
- Check the appropriate box to indicate if either the address, telephone number, or fax number is new since the CAF number was assigned.
- Send Notices & Communications - Check if the taxpayer desires the representative to receive copies of all notices and communications the IRS sends the taxpayer.
- Representative Designation - Choose the appropriate designation. Click here for more info about the list of representative designations. Note that an unenrolled preparer who has not received a Record of Completion from the IRS Annual Filing Season Program cannot select designation H. See here for more information.
- Representative Jurisdiction - The 2-letter state abbreviation, required for designations A and B. All others leave blank.
- License/Bar/Enrollment Number - Required for designations A, B, C, G, and R. All others leave blank.
- Tax Information - Enter the type of tax, the tax form number, and the year(s) the power of attorney will cover. Example: Income, Form 1040, 2020-2021. Exception: If the power of Attorney is to cover civil penalties unrelated to a tax return, enter "Civil Penalties" as the type of tax, "Not Applicable" for the form number, and the year(s) to which the penalties apply. Tax information must be specific; don't enter "All taxes", "All forms", or "All years", otherwise the IRS will return the form. Note that in addition to past years, up to 3 years in the future can be specified.
- Is the Power of Attorney recorded on a CAF file - The default answer is "RECORDED", i.e., the uses specified above are recorded on the CAF. However, Form 2848 can be used for a specific, one-time use (for a matter that doesn't relate to a specific tax period) that the IRS doesn't record on the CAF. See the Line 4 instructions for examples of these non-recorded uses. If Form 2848 is for this kind of use, click this menu line to change to "NOT RECORDED". In this situation, because the power of attorney is not recorded the form will either need to be mailed or faxed to the office handling the specific matter or brought to every meeting with the IRS.
- Additions/Deletions to Authorized Acts Under POA - Describe here any specific additions or deletions to the acts otherwise authorized by this power of attorney. This section is optional.
- Do Not Revoke Prior Power of Attorney Forms on Record - Click to check the box indicating that this power of attorney won't revoke a prior power of attorney. If checked, a copy of the prior power of attorney that remains in effect must be attached. - 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.
|State the taxpayer lives in||Address||Fax*|
|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
5533 Getwell Rd
Memphis, TN 38118
|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
Ogden, UT 84201
|All APO and FPO addresses, American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the U.S. Virgin Islands, Puerto Rico, a foreign country, or otherwise outside the United States.||Internal Revenue Service
International CAF Team
2970 Market St
Philadelphia, PA 19104
(Outside the US)
|* Fax numbers may change without notice. Latest info can be found here.|
Forms may also be submitted online here. A Secure Access account is required in order to submit Form 2848 online.
Low Income Taxpayers: There are Low Income Taxpayer Clinics (LITCs) that are independent of the IRS that may be able to help taxpayers. LITCs may represent low-income taxpayers before the IRS and in court, and many can help those who speak English as a second language. Their services are at low or no cost to the taxpayer depending on the taxpayer's income. Click here to find a local clinic.