Instructions for Form 2848

Department of the Treasury

Internal Revenue Service

(Rev. September 2021)

Power of Attorney and Declaration of Representative
Section references are to the Internal Revenue Code unless names the eligible individual(s) as representative(s) for the
otherwise noted. person or entity. Because the fiduciary stands in the position of
the person or entity, the fiduciary must sign the power of attorney
For faster processing of certain authorizations, use the
on behalf of the person or entity.
TIP all-digital Tax Pro Account at IRS.gov/TaxProAccount.
Most requests record immediately to the Centralized Address information provided on Form 2848 will not change
Authorization File (CAF). your last known address with the IRS. To change your last
known address, use Form 8822, Change of Address, for your

General Instructions
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.
Future Developments Authorizing someone to represent you does not relieve
For the latest information about developments related to Form you of your tax obligations.
2848 and its instructions, go to IRS.gov/Form2848.
!
CAUTION

Purpose of Form How To File

Use Form 2848 to authorize an individual to represent you If you check the box on line 4, mail or fax Form 2848 to the
before the IRS. See Substitute Form 2848, later, for information IRS office handling the specific matter.
about using a power of attorney other than a Form 2848 to
authorize an individual to represent you before the IRS. The If you did not check the box on line 4, you can choose how to
individual you authorize must be eligible to practice before the submit your Form 2848 from the options below.
IRS. Form 2848, Part II, Declaration of Representative, lists If you use an electronic signature (see Electronic
eligible designations in items (a)–(r). Your authorization of an Signatures below), you must submit your Form 2848
eligible representative will also allow that individual to inspect !
CAUTION online.
and/or receive your confidential tax information.
Form 8821. Use Form 8821, Tax Information Authorization, if • Online. Submit your Form 2848 securely at IRS.gov/
you want to authorize an individual or organization to inspect Submit2848.
and/or receive your confidential tax return information, but do not Note. You will need to have a Secure Access account to submit
want to authorize an individual to represent you before the IRS. your Form 2848 online. For more information on Secure Access,
go to IRS.gov/SecureAccess.
Form 56. Use Form 56, Notice Concerning Fiduciary
Relationship, to notify the IRS of the existence of a fiduciary
• Fax. Fax your Form 2848 to the IRS fax number in the Where
To File Chart.
relationship. A fiduciary (trustee, executor, administrator,
receiver, or guardian) stands in the position of a taxpayer and
• Mail. Mail your Form 2848 directly to the IRS address in the
Where To File Chart.
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

Where To File Chart

IF you live in... THEN use this address... Fax number*

Alabama, Arkansas, Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Internal Revenue Service
Louisiana, Maine, Maryland, Massachusetts, Michigan, 5333 Getwell Road
855-214-7519
Mississippi, New Hampshire, New Jersey, New York, Stop 8423
North Carolina, Ohio, Pennsylvania, Rhode Island, South Memphis, TN 38118
Carolina, Tennessee, Vermont, Virginia, or West Virginia
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa,
Kansas, Minnesota, Missouri, Montana, Nebraska, Internal Revenue Service
Nevada, New Mexico, North Dakota, Oklahoma, Oregon, 1973 Rulon White Blvd., MS 6737 855-214-7522
South Dakota, Texas, Utah, Washington, Wisconsin, or Ogden, UT 84201
Wyoming
All APO and FPO addresses, American Samoa, the Internal Revenue Service 855-772-3156
Commonwealth of the Northern Mariana Islands, Guam, International CAF Team
the U.S. Virgin Islands, Puerto Rico, a foreign country, or 2970 Market Street 304-707-9785
otherwise outside the United States. MS: 4-H14.123. (Outside the United
Philadelphia, PA 19104 States)
* These numbers may change without notice. For updates, go to IRS.gov/Form2848 and search under “Recent Developments.”

Sep 02, 2021 Cat. No. 11981U

Electronic Signatures relationship between the entity taxpayer and the individual
signing on behalf of the taxpayer, unless the third party has
Forms 2848 with an electronic signature image or digitized personal knowledge allowing the third party to authenticate this
image of a handwritten signature may only be submitted to the information (for example, through a previous business
IRS online at IRS.gov/Submit2848. relationship; a personal relationship, such as an immediate
Electronic signatures appear in many forms. Acceptable family member; or a similar relationship, such as between an
electronic signature methods include: employer and an employee).
• A typed name that is typed into the signature block; Authority Granted
• A scanned or digitized image of a handwritten signature that
is attached to an electronic record; Except as specified below or in other IRS guidance, this power
• A handwritten signature input onto an electronic signature of attorney authorizes the listed representative(s) to inspect
pad; and/or receive confidential tax information and to perform all acts
• A handwritten signature, mark, or command input on a display (that is, sign agreements, consents, waivers, or other
screen with a stylus device; or documents) that you can perform with respect to matters
• A signature created using third-party software. described in the power of attorney. Representatives are not
authorized to endorse or otherwise negotiate any check
Note. If the taxpayer electronically signs Form 2848 in a remote (including directing or accepting payment by any means,
transaction, a third party submitting Form 2848 to the IRS on electronic or otherwise, into an account owned or controlled by
behalf of the taxpayer must attest that he or she has the representative or any firm or other entity with whom the
authenticated the taxpayer’s identity. A remote transaction for an representative is associated) issued by the government in
electronic signature occurs when the taxpayer is electronically respect of a federal tax liability. Additionally, unless specifically
signing the form and the third-party submitter isn’t physically provided in the power of attorney, this authorization does not
present with the taxpayer. include the power to substitute or add another representative,
the power to sign certain returns, the power to execute a request
To authenticate an individual taxpayer’s identity for remote for disclosure of tax returns or return information to a third party,
transactions, the third party must: or to access IRS records via an Intermediate Service Provider.
1. Inspect a valid government-issued photo identification Representatives are not authorized to sign Form 907,
(ID) and compare the photo to the taxpayer via a self-taken Agreement to Extend the Time to Bring Suit, unless language to
picture of the taxpayer or video conferencing. Examples of cover the signing is added on line 5a. See Line 5a. Additional
government-issued photo ID include a driver’s license, employer Acts Authorized, later, for more information regarding specific
ID, school ID, state ID, military ID, national ID, voter ID, visa, or authorities.
passport;
2. Record the name, social security number (SSN) or Note. The power to sign tax returns may be granted only in
individual taxpayer identification number (ITIN), address, and limited situations. See Line 5a. Additional Acts Authorized, later,
date of birth of the taxpayer; and for more information.
3. Verify the taxpayer’s name, address, and SSN or ITIN Special Rules and Requirements for Unenrolled
through secondary documentation, such as a federal or state tax
return, IRS notice or letter, social security card, or credit card or
Return Preparers
utility statement. For example, if a taxpayer changed their An unenrolled return preparer is an individual other than an
address in 2020, a 2019 tax return can be used to verify the attorney, CPA, enrolled agent, enrolled retirement plan agent, or
taxpayer’s name and taxpayer identification number, and a enrolled actuary who prepares and signs a taxpayer's return as
recent utility statement to verify the taxpayer’s address. the paid preparer, or who prepares a return but is not required
(by the instructions to the return or regulations) to sign the return.
To authenticate a business entity taxpayer's identity for
remote transactions, the third party must: Limited representation rights. Unenrolled return preparers
may only represent taxpayers before revenue agents, customer
1. Confirm through documentation that the individual who is service representatives, or similar officers and employees of the
signing the form has authority to sign on behalf of the taxpayer. Internal Revenue Service (including the Taxpayer Advocate
See Line 7. Taxpayer Declaration and Signature, later, to Service) during an examination of the tax period covered by the
determine who has this authority. tax return they prepared and signed (or prepared if there is no
2. Inspect a valid government-issued photo ID of the signature space on the form). Unenrolled return preparers
individual authorized to sign on behalf of the taxpayer (for cannot represent taxpayers, regardless of the circumstances
example, corporate officer, partner, guardian, tax matters requiring representation, before appeals officers, revenue
partner, partnership representative (PR) (or designated officers, attorneys from the Office of Chief Counsel, or similar
individual (DI), if applicable), executor, receiver, administrator, officers or employees of the Internal Revenue Service or the
trustee) and compare the photo to the authorized individual via a Department of the Treasury. Unenrolled return preparers cannot
self-taken picture of the authorized individual or video execute closing agreements, extend the statutory period for tax
conferencing. Examples of a government-issued photo ID assessments or collection of tax, execute waivers, execute
include a driver's license, employer ID, school ID, state ID, claims for refund, or sign any document on behalf of a taxpayer.
military ID, national ID, voter ID, visa, or passport.
Representation requirements. Unenrolled return preparers
3. Record the name, employer identification number (EIN), must possess a valid and active Preparer Tax Identification
and address of the business entity taxpayer. Number (PTIN) to represent a taxpayer before the IRS, and must
4. Verify the business entity taxpayer's name, EIN, and have been eligible to sign the return or claim for refund under
address through secondary documentation, such as a tax examination.
information reporting form (for example, W-2, 1099, etc.), IRS For returns prepared and signed after December 31, 2015,
notice or letter, or utility statement. the unenrolled return preparer must also possess (1) a valid
If Form 2848 is electronically signed in a remote transaction, the Annual Filing Season Program Record of Completion for the
third party must authenticate the signing individual's identity and, calendar year in which the tax return or claim for refund was
in the case of an entity taxpayer, must authenticate the prepared and signed, and (2) a valid Annual Filing Season

-2- Instructions for Form 2848 (Rev. 09-2021)

Program Record of Completion for the year or years in which the representative's signature to the location where you filed the
representation occurs. (An Annual Filing Season Program Form 2848.
Record of Completion is not required for returns prepared and
signed before January 1, 2016.) Additional Information
If an unenrolled return preparer does not meet all of the For additional information concerning practice before the IRS,
representation requirements, you may authorize the unenrolled see:
return preparer to inspect and/or receive your tax information by • Treasury Department Circular No. 230, Regulations
filing a Form 8821. Filing a Form 8821 will not authorize the Governing Practice before the Internal Revenue Service
unenrolled return preparer to represent you. (Circular 230); and
For more information about the IRS Annual Filing Season • Pub. 216, Conference and Practice Requirements.
Program, go to IRS.gov/Tax-Professionals/Annual-Filing- For general information about taxpayer rights, see Pub. 1, Your
Season-Program. Also see Pub. 947, Practice Before the IRS Rights as a Taxpayer, or visit IRS.gov/TBOR.
and Power of Attorney. Low Income Taxpayer Clinics (LITCs) are independent from
the IRS and may be able to help you. LITCs represent
Revocation of Power of Attorney/ low-income taxpayers before the IRS and in court. LITCs can
Withdrawal of Representative help taxpayers who speak English as a second language.
Services are provided for free or a small fee to eligible
Revocation of a power of attorney. If you want to revoke a taxpayers. To find a clinic near you, visit
previously executed power of attorney and do not want to name TaxpayerAdvocate.IRS.gov/litcmap or see Pub. 4134, Low
a new representative, you must write “REVOKE” across the top Income Taxpayer Clinic List.
of the first page with a current signature and date below this
annotation. You must then mail or fax a copy of the power of
attorney with the revocation annotation to the IRS, using the Specific Instructions
Where To File Chart, or if the power of attorney is for a specific
matter, to the IRS office handling the matter. Part I. Power of Attorney
If you do not have a copy of the power of attorney you want to
revoke, you must send the IRS a statement of revocation that Line 1. Taxpayer Information
indicates the authority of the power of attorney is revoked, lists Enter the information requested about you. Do not enter
the matters and years/periods, and lists the name and address information about any other person, including your spouse,
of each recognized representative whose authority is revoked. except as stated in the specific instructions below.
You must sign and date this statement. If you are completely
revoking authority, write "revoke all years/periods" instead of Address information provided on Form 2848 will not change
listing the specific matters and years/periods. your last known address with the IRS. To change your last
known address, use Form 8822 for your home address and
Withdrawal by representative. If your representative wants to Form 8822-B to change your business address.
withdraw from representation, he or she must write
“WITHDRAW” across the top of the first page of the power of Individuals. Enter your name, SSN, ITIN, and/or employer
attorney with a current signature and date below the annotation. identification number (EIN), if applicable, and your street
Then, he or she must provide a copy of the power of attorney address or post office box. Do not enter your representative's
with the withdrawal annotation to the IRS in the same manner address or post office box. If you file a tax return that includes a
described in Revocation of a power of attorney, earlier. sole proprietorship business (Schedule C (Form 1040)) and you
are authorizing the listed representative(s) to represent you for
If your representative does not have a copy of the power of your individual and business tax matters, including employment
attorney he or she wants to withdraw, he or she must send the tax liabilities, enter both your SSN (or ITIN) and your business
IRS a statement of withdrawal that indicates the authority of the EIN as your taxpayer identification numbers. If you, your spouse,
power of attorney is withdrawn, lists the matters and years/ or former spouse are submitting powers of attorney in
periods, and lists the name, taxpayer identification number, and connection with a joint return that you filed, you must each
address (if known) of the taxpayer. The representative must sign submit separate Forms 2848 even if you are authorizing the
and date this statement. same representative(s) to represent you.
Substitute Form 2848 Partnerships subject to the Centralized Partnership Audit
The IRS will accept a power of attorney other than Form 2848 Regime under BBA. Enter the name of the PR of the BBA
provided the document satisfies the requirements for a power of partnership executing the power of attorney to reflect the PR's
attorney. See Pub. 216, Conference and Practice Requirements, relationship to the BBA partnership entity. Also, enter the
and 26 CFR 601.503(a). These alternative powers of attorney address and TIN of the BBA partnership. Do not enter the TIN of
cannot, however, be recorded on the CAF unless you attach a the PR or DI.
completed Form 2848. See Line 4. Specific Use Not Recorded The following examples demonstrate how line 1 should be
on the CAF, later, for more information. You are not required to completed.
sign Form 2848 when you attach it to an alternative power of Example 1: John Fox is an individual and the PR for ABC
attorney that you have signed, but your representative must sign Partnership. John Fox as partnership representative for:
the form in Part II, Declaration of Representative. See Pub. 216 ABC Partnership
and 26 CFR 601.503(b)(2). 1000 Main Street, Anytown, NY 00000
For more information, see Non-IRS powers of attorney under Example 2: XYZ, LLC, an entity, is the PR with an
When Is a Power of Attorney Required? in Pub. 947. appointed DI as required for ABC Partnership. XYZ, LLC as
partnership representative for:
Representative Address Change ABC Partnership
If the representative's address has changed, the IRS does not 1000 Main Street, Anytown, NY 00000
require a new Form 2848. The representative can send a written
notification that includes the new information and the

Instructions for Form 2848 (Rev. 09-2021) -3-

 In all instances, the TIN block should be completed with the representative. The CAF number is a unique nine-digit
TIN of the partnership, and not that of the partnership identification number (not the SSN, EIN, PTIN, or enrollment
representative or designated individual. card number) that the IRS assigns to representatives. The CAF
number is not an indication of authority to practice. The
Corporations, associations, or partnerships (not subject to
representative should use the assigned CAF number on all
TEFRA or BBA). Enter the name, EIN, and business address. If
future powers of attorney. The IRS will not assign CAF numbers
you are preparing this form for corporations filing a consolidated
for employee plan status determinations or exempt organization
tax return (Form 1120) and the representation concerns matters
application requests.
related to the consolidated return, do not attach a list of
subsidiaries to this form. Only the parent corporation information If your representative cannot remember his or her CAF
is required on line 1. Also, for line 3 list only Form 1120 in the number, they may contact the Practitioner Priority Service (PPS)
“Tax Form Number” column. A subsidiary must file its own Form at 866-860-4259. PPS will assist your representative in retrieving
2848 for returns that must be filed separately from the the assigned CAF number.
consolidated return, such as Form 720, Quarterly Federal Excise
Tax Return; Form 940, Employer's Annual Federal Enter the PTIN, if applicable, for each representative. If the
Unemployment (FUTA) Tax Return; and Form 941, Employer's IRS has not assigned a PTIN, but the representative has applied
QUARTERLY Federal Tax Return. for one, write “applied for” on the line. Unenrolled return
preparers must possess a valid PTIN to represent a taxpayer
Exempt organizations. Enter the name, address, and EIN of before the IRS.
the exempt organization.
Check the appropriate box to indicate if the representative's
Trusts. Enter the name, title, and address of the trustee, and address, telephone number, or fax number is new since the IRS
the name and EIN of the trust. issued the CAF number.
Deceased individuals. For Form 1040, enter the name and
The post-employment restrictions in 18 U.S.C. 207 and
SSN (or ITIN) of the decedent and the name, title, and address
Circular 230, section 10.25, apply to a representative who is a
of the decedent's executor or personal representative.
former employee of the federal government. The Treasury
Estates. Enter the name of the decedent and the name, title, Inspector General for Tax Administration may enforce criminal
and address of the decedent's executor or personal penalties for violations of the restrictions, and the Office of
representative. For Forms 706, enter the decedent's SSN (or Professional Responsibility may take disciplinary action against
ITIN) for the taxpayer identification number. For all other IRS the practitioner.
forms, enter the estate's EIN for the taxpayer identification
Qualifying students or law graduates in LITCs and STCPs.
number, or, if the estate does not have an EIN, enter the
You must list the lead attorney or CPA as a representative. List
decedent's SSN (or ITIN).
the lead attorney or CPA first on line 2, then the student or law
Gifts. Enter the name, address, and SSN (or ITIN) of the donor. graduate on the next line. Also see Part II. Declaration of
Representative, later.
Employee plans. 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
Line 3. Acts Authorized
plan and trust are authorizing the same representative, separate In order for the power of attorney to be valid, you must enter the
Forms 2848 are required. description of the matter, the tax form number (where
applicable), and the year(s) or period(s) (where applicable). For
Tax-advantaged bonds. Enter the bond issuer's name and example, you may list “Income, 1040” for calendar year “2019”
address. For others (for example, a conduit borrower), follow the and “Excise, 720” for “2019” (this entry covers all quarters in
form instructions. For additional instructions specific to 2019). You may list consecutive multiple years or a series of
third-party authorization forms regarding tax-advantaged bonds, inclusive periods, including quarterly periods, by using “through,”
go to IRS.gov/Forms2848and8821. “thru,” or a hyphen. For example, “2018 thru 2020” or “2nd 2018–
3rd 2019.” For fiscal years, enter the ending year and month,
Line 2. Representative(s) using the YYYYMM format. For a short tax period, enter the
Enter the full name and mailing address of your beginning and ending dates of the short period (for example,
representative(s). You may only name individuals who are 01/01/2017–02/05/2017). Do not use a general reference such
eligible to practice before the IRS as representatives. Use the as “All years,” “All periods,” or “All taxes.” The IRS will return any
identical full name on all submissions and correspondence. If power of attorney with a general reference.
you want to name more than four representatives, write “See
attached for additional representatives” in the space to the right Representation only applies for the years or periods listed on
of line 2 and attach an additional Form(s) 2848. line 3. List on line 3 only tax forms directly related to the taxpayer
listed on line 1.
If you want to authorize your representative to receive copies
of all notices and communications sent to you by the IRS, you You may list the current year/period and any tax years or
must check the box provided under the representative's name periods that have already ended as of the date you sign the
and address. You may not designate more than two power of attorney. You may also list future tax years or periods.
representatives on Form 2848 (or designees on a Form However, the IRS will not record on the CAF system future
8821) to receive copies of notices and communications tax years or periods listed that exceed 3 years from
sent to you by the IRS for the same matter(s). Do not check December 31 of the year that the IRS receives the power of
the box if you do not want copies of notices and communications attorney. You must enter the description of the matter, the tax
sent to your representative(s). form number, and the future year(s) or period(s). If the matter
relates to estate tax, enter the decedent's date of death instead
Note. Representatives will not receive forms, publications, and of the year or period. If the matter relates to an employee plan,
other related materials with the correspondence. include the plan number in the description of the matter.
Enter the nine-digit CAF number for each representative. If If the matter is not a tax matter, or if the tax form number or
the IRS has not assigned a CAF number to the representative, years or periods do not apply to the matter (for example,
enter “None,” and the IRS will issue one directly to the representation for a penalty; filing a request for a ruling or

-4- Instructions for Form 2848 (Rev. 09-2021)

determination letter; Application for Award for Original If you are authorizing your representative to represent you
Information under section 7623; Closing Agreement on Final only with respect to penalties and interest due on the penalties,
Determination Covering Specific Classification Settlement enter “Civil Penalty” in the “Description of Matter” column and the
Program (CSP); Form 8952, Application for Voluntary year(s) or period(s) to which the penalty applies in the “Year(s)
Classification Settlement Program (VCSP); Report of Foreign or Period(s)” column. Enter “Not Applicable” in the “Tax Form
Bank and Financial Accounts (FBAR); or Freedom of Information Number” column. You do not have to enter the specific penalty.
Act (FOIA)), specifically describe the matter to which the power Note. If the taxpayer is subject to penalties related to an
of attorney pertains (including, if applicable, the name of the individual retirement account (IRA) (for example, a penalty for
employee benefit plan) and enter “Not Applicable” in the excess contributions), enter “IRA Civil Penalty” on line 3.
appropriate column(s).
Centralized Partnership Audit Regime (BBA). For powers Representation for joint tax returns matters. Spouses who
of attorney related to the centralized partnership audit regime, filed a joint individual income tax return (or returns) must execute
enter “Centralized Partnership Audit Regime (BBA)” in the their own separate power of attorney on Form 2848. If the matter
“Description of Matter” column on line 3, then enter the form described on line 3 is your joint income tax liability, but you also
number (for example, 1065) and tax year in the appropriate want your representative to represent you for any separate
column(s). matter(s), you must describe the other matter(s) on line 3 (for
example, a gift tax matter).
Partnerships under the Centralized Partnership Audit Regime
Innocent spouse relief. For joint returns, section 6015
are required to designate a partnership representative for each
provides relief from joint and several liability. If you want to
tax year. The designation must be made on the partnership
authorize your representative to represent you for innocent
return for the partnership tax year to which the designation
spouse relief, you must specify your intention, such as by
relates. Form 2848 is not used to designate a partnership
entering “Innocent Spouse Relief” in the “Description of Matter”
representative. For more information on designating a
column on line 3, entering “Form 8857” in the “Tax Form
partnership representative, see Form 8979, Partnership
Number” column, or attaching an executed Form 8857, Request
Representative Revocation, Designation, and Resignation, and
for Innocent Spouse Relief, to Form 2848. For example, if you
its instructions. Form 2848 is used by the PR to appoint a power
and your spouse or former spouse filed joint returns (Forms
of attorney to act on its behalf in its capacity as the PR of the
1040) for tax years 2018 and 2019, and you want your
BBA partnership. Because a partnership representative is
representative to represent you for your income tax liability
required to be designated for each tax year, it is recommended
generally and for innocent spouse relief for both tax years, you
that a separate Form 2848 be completed for each tax year a
may list “Income” (as the matter), “Forms 1040 and 8857” (as the
particular PR would like to appoint a power of attorney.
tax form numbers), and “2018, 2019” (as the applicable tax
Note. A Form 2848 for a future year will not be allowed years).
because a partnership representative would not have been
If you describe innocent spouse relief on line 3, your
designated in a filed Form 1065.
representative may sign Form 8857 for you. If you do not
Partnerships that are not subject to TEFRA or have elected describe innocent spouse relief on line 3, and Form 8857 is
out of the BBA and S corporations. For powers of attorney attached to Form 2848, you must sign Form 8857; your
related to a return of partnership income or S corporation representative may not sign the form for you.
income, enter “Income including pass-through items” in the Note. If you did not file a joint return, innocent spouse relief
“Description of Matter” column on line 3, then enter the form may also be available under section 66, if you were a resident of
number (for example, 1065 or 1120-S) and tax year in the a community property state and you believe you should not be
appropriate columns. responsible for the tax attributable to an item of community
Civil penalty representation (including the trust fund re- income. Use Form 8857 to request this type of innocent spouse
covery penalty) and representation for certain health- relief. Follow the instructions above for completing line 3 of Form
care-related payments. Unless you specifically provide 2848 and for signing Form 8857.
otherwise on line 5b, your authorization of tax matters on line 3 For more information about completing Form 2848 in joint
includes representation for penalties, payments, and interest return situations, see How Do I Fill Out Form 2848? in Pub. 947.
related to a specific tax return. However, if the penalty or For more information about innocent spouse relief, go to
payment is not related to a return, you must enter “Civil Penalty,” IRS.gov/Businesses/Small-Businesses-Self-Employed/
“Section 4980H Shared Responsibility Payment,” or otherwise Innocent-Spouse-Relief. Also see Pub. 971, Innocent Spouse
describe the specific penalty or payment for which you are Relief.
authorizing representation in the “Description of Matter” column
on line 3. Line 4. Specific Use Not Recorded on the CAF
Example 1. Joann prepares Form 2848 authorizing Margaret Generally, the IRS records powers of attorney on the CAF
to represent her before the IRS in connection with the system. The CAF system is a computer file system containing
examination of her 2018 and 2019 Forms 1040. Margaret is information regarding the authority of individuals appointed
authorized to represent Joann regarding the accuracy-related under powers of attorney. The system gives IRS personnel
penalty that the revenue agent is proposing for the 2018 tax quicker access to authorization information without requesting
year. the original document from the taxpayer or representative.
Example 2. Diana authorizes John to represent her in However, a specific-use power of attorney is a one-time or
connection with her Forms 941 and W-2 for 2019. John is specific-issue grant of authority to a representative or is a power
authorized to represent her in connection with the penalty for of attorney that does not relate to a specific tax period (except
failure to file Forms W-2 that the revenue agent is proposing for for civil penalties) that the IRS does not record on the CAF.
2019. Examples of specific uses not recorded include but are not
Example 3. Diana only authorizes John to represent her in limited to:
connection with her Form 1040 for 2019. John is not authorized • Requests for a private letter ruling or technical advice (see
to represent Diana when the revenue agent proposes a trust Rev. Proc. 2021-1, or the latest annual update, available on
fund recovery penalty against her in connection with the IRS.gov);
employment taxes owed by her closely held corporation. • Applications for an EIN;

Instructions for Form 2848 (Rev. 09-2021) -5-

• Claims filed on Form 843, Claim for Refund and Request for appropriate IRS office with a copy of your written permission or
Abatement; the original Form 2848 that delegated the authority to substitute
• Corporate dissolutions; or add another representative.
• Circular 230 Disciplinary Investigations and Proceedings; Disclosure of returns to a third party. A representative
• Requests to change accounting methods or periods; cannot execute consents that will allow the IRS to disclose your
• Applications for recognition of exemption under sections tax return or return information to a third party unless you
501(c)(3), 501(a), or 521 (Forms 1023, 1024, or 1028);
specifically delegate this authority to the representative by
• Request for a determination of the qualified status of an checking the box on line 5a.
employee benefit plan (Forms 5300, 5307, 5316, or 5310);
• Applications for an ITIN filed on Form W-7, Application for IRS Authority to sign your return. Treasury Regulations section
Individual Taxpayer Identification Number; 1.6012-1(a)(5) permits another person to sign an income tax
• Applications for an exemption from self-employment tax filed return for you only in these circumstances:
on Form 4361, Application for Exemption From Self-Employment (a) Disease or injury,
Tax for Use by Ministers, Members of Religious Orders and (b) Continuous absence from the United States (including
Christian Science Practitioners; absence from Puerto Rico) for a period of at least 60 days prior
• Application for Award for Original Information under section to the date required by law for filing the return, or
7623; (c) Specific permission is requested of and granted by the IRS
• Voluntary submissions under the Employee Plans for other good cause.
Compliance Resolution System (EPCRS); and The IRS may grant authority to sign your income tax return to (1)
• Freedom of Information Act (FOIA) requests. your representative, or (2) an agent (a person other than your
representative).
Briefly and clearly describe the specific-use issue or matter
Authorizing your representative. Check the box on line 5a
on line 3, using the above list (if applicable) as a guide. For
authorizing your representative to sign your income tax return
example, if the matter is an EIN application, you may list "EIN
and include the following statement on the lines provided: “This
Application" in the “Description of Matter” column of line 3, "Form
power of attorney is being filed pursuant to 26 CFR 1.6012-1(a)
SS-4" in the “Tax Form Number” column, and “Not Applicable” in
(5), which requires a power of attorney to be attached to a return
the “Year(s) or Period(s)” column.
if a return is signed by an agent by reason of [enter the specific
Check the box on line 4 if the power of attorney is for a reason listed under (a), (b), or (c) under Authority to sign your
specific use or issue that the IRS will not record on the CAF. If return above].”
you check the box on line 4, the representative should mail or fax Authorizing an agent. To authorize an agent who is not your
the power of attorney to the IRS office handling the matter. representative, you must do all four of the following.
Otherwise, the representative should bring a copy of the power 1. Complete lines 1–3.
of attorney to each meeting with the IRS.
2. Check the box on line 4.
A specific-use power of attorney will not revoke any prior
3. Check the box on line 5a titled “Sign a return” and write
powers of attorney recorded on the CAF or provided to the IRS
the following statement on the lines provided:
in connection with an unrelated specific matter.
“This power of attorney is being filed pursuant to 26 CFR
Line 5a. Additional Acts Authorized 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
Use line 5a to modify the acts that your named representative(s)
[enter the specific reason listed under (a), (b), or (c) under
can perform. Check the box for the additional acts authorized
Authority to sign your return above]. No other acts on behalf of
and provide details in the space provided (if applicable).
the taxpayer are authorized.”
Authority to access electronic IRS records via Intermediate 4. Sign and date the form. If your agent e-files your return,
Service Providers. Your representative is not authorized to use he or she should attach Form 2848 to Form 8453, U.S. Individual
an Intermediate Service Provider to retrieve your confidential tax Income Tax Transmittal for an IRS e-file Return, and mail it to the
information indirectly from the IRS unless you check the box address in the instructions for Form 8453. If your agent files a
on line 5a. If you do not authorize the use of an Intermediate paper return, he or she should attach Form 2848 to your return.
Service Provider, your representative can obtain your tax See Line 7. Taxpayer Declaration and Signature, later, for more
information directly from the IRS by using the IRS e-Services information on signatures. The agent does not complete Part II of
Transcript Delivery System. Form 2848.
Intermediate Service Providers are privately owned
companies that offer subscriptions to their software and/or Other. List any other acts you want your representative to be
services that your authorized representative can use to retrieve, able to perform on your behalf.
store, and display your tax return data (personal or business) For partnership tax years beginning after December 31,
instead of your representative obtaining your tax information 2017, the Bipartisan Budget Act of 2015, which repealed
directly from the IRS through the IRS e-Services Transcript !
CAUTION the TEFRA partnership audit and litigation procedures
Delivery System. Intermediate Service Providers are and the rules applicable to electing large partnerships and
independent of, and not affiliated in any way with, the IRS. The replaced them with a new centralized partnership audit regime,
IRS has no involvement in your representative’s preference to has eliminated the role of “tax matters partner” and replaced it
obtain your tax information directly from the IRS or use an with “partnership representative.” Pursuant to Treasury
Intermediate Service Provider to indirectly obtain your tax Regulations section 301.9100-22, certain partnerships can elect
information from the IRS. to have the new regime apply to partnership returns for tax years
Substituting or adding a representative. Your representative beginning after November 2, 2015, and before January 1, 2018.
cannot substitute or add another representative unless you
provide your written permission or specifically delegate this Tax matters partner (TMP). For partnership tax years
authority to your representative by checking the box on line 5a. If beginning prior to January 1, 2018, the TMP is authorized to
authorized, your representative can send in a new Form 2848 to perform various acts under TEFRA. The following are examples
substitute or add another representative(s). Your representative of acts the TMP cannot delegate to the representative.
must sign the new Form 2848 on your behalf, and submit it to the

-6- Instructions for Form 2848 (Rev. 09-2021)

• Binding nonnotice partners to a settlement agreement under representative. For taxpayer individuals who are under 18 years
section 6224 (as in effect on December 31, 2017, prior to repeal) of age and cannot sign, the individual's parent or
and, under certain circumstances, binding all partners to a court-appointed guardian (with court documents) may sign on
settlement agreement under Tax Court Rule 248. their behalf. Other individuals may sign for the taxpayer if a Form
• Filing a request for administrative adjustment on behalf of the 2848 has been signed by the parent or court-appointed guardian
partnership under section 6227. authorizing them to sign on behalf of the taxpayer individual.
Partnership representative. For tax years beginning after Corporations or associations. An officer with the legal
December 31, 2017, unless the partnership is an eligible authority to bind the corporation or association must sign and
partnership that has elected out of the centralized partnership enter his or her exact title.
audit regime, the partnership is required to designate a
Partnerships. All partners must sign and enter their exact titles.
partnership representative. The partnership representative (as
If one partner is authorized to act in the name of the partnership,
defined in section 6223(a)) has the sole authority to act on behalf
only that partner is required to sign and enter his or her title. A
of the partnership under the centralized partnership audit
partner is authorized to act in the name of the partnership if,
regime. This authority includes agreeing to settlements and
under state law, the partner has authority to bind the partnership.
notices of final partnership adjustment, making elections under
A copy of such authorization must be attached.
section 6226, and agreeing to an extension of the period for
adjustments under section 6235. The partnership representative For purposes of executing Form 2848 in the case of a TEFRA
does not have to be a partner; however, his or her actions will partnership audit, the TMP must sign the Form 2848. See Tax
bind the partnership and all partners of such partnership in matters partner (TMP), earlier.
dealings with the IRS under the centralized partnership audit For matters related to the centralized partnership audit
regime. regime, the partnership representative (or designated individual,
if applicable) must sign the Form 2848. The title must be entered
Line 5b. Specific Acts Not Authorized as “Partnership Representative” if the PR is an individual. If the
List the act or acts you do not want your representative(s) to designated individual is signing on behalf of an entity partnership
perform on your behalf. representative, “Designated Individual of [name of Partnership
Representative]” should be entered.
Line 6. Retention/Revocation of Prior Power(s) For dissolved partnerships, see 26 CFR 601.503(c)(6) (this
of Attorney does not apply to Forms 2848 executed by the PR or TMP under
If the IRS records this power of attorney on the CAF system, it BBA or TEFRA, respectively).
will generally revoke any earlier power of attorney previously Estates. If there is more than one executor, only one
recorded on the system for the same matter. If this power of co-executor having the authority to bind the estate is required to
attorney is for a specific use or is not recorded on the CAF, this sign. See 26 CFR 601.503(d).
power of attorney will only revoke an earlier power of attorney
that is on file with the same office and for the same matters. Employee plans. If the plan is listed as the taxpayer on line 1, a
duly authorized individual with the authority to bind the plan must
Example. You previously provided the IRS Office of Chief
sign and enter that individual's exact title. If the trust is the
Counsel with a power of attorney authorizing Attorney A to
taxpayer on line 1, a trustee having the authority to bind the trust
represent you in a Private Letter Ruling (PLR) matter. Now,
must sign with the title of trustee entered. Complete and attach
several months later you decide you want to have Attorney B
Form 56, Notice Concerning Fiduciary Relationship, to identify
handle this matter for you. By providing the IRS Office of Chief
the current trustee.
Counsel with a power of attorney designating Attorney B to
handle the same PLR matter, you are revoking the earlier power All others. If the taxpayer is a dissolved corporation, deceased
of attorney authorizing Attorney A to represent you. individual, insolvent, or a person for whom or by whom a
If you do not want to revoke any existing power(s) of attorney, fiduciary (a trustee, guarantor, receiver, executor, or
check the box on line 6 and attach a copy of the power(s) of administrator) has been appointed, see 26 CFR 601.503(d).
attorney. Filing Form 2848 will not revoke any Form 8821 that is Note. Generally, the taxpayer signs first, granting the authority
in effect. and then the representative signs, accepting the authority
granted. In this situation, for domestic authorizations, the
Note. If a newly designated PR for a BBA partnership wants to representative must sign within 45 days from the date the
appoint a person as power of attorney to represent the PR in its taxpayer signed (60 days for authorizations from taxpayers
capacity of PR for the BBA partnership, it must submit a Form residing abroad).
2848. This must be done even if that person was previously
If the representative signs first, the taxpayer does not have a
appointed power of attorney by a prior PR of the same
required time limit for signing.
partnership and year. Therefore, a new PR that wants to retain a
prior power of attorney should not check the box on line 6 and
should submit a new Form 2848 appointing the prior power of
Part II. Declaration of Representative
attorney. The representative(s) you name must sign and date this
declaration and enter the designation (for example, items (a)–(r))
Line 7. Taxpayer Declaration and Signature under which he or she is authorized to practice before the IRS.
Representatives must sign in the order listed in line 2. In
You must handwrite your signature on Form 2848 if you addition, the representative(s) must list the following in the
! file it by mail or by fax. Digital, electronic, or typed-font “Licensing jurisdiction (State) or other licensing authority" and
CAUTION signatures are not valid signatures for Forms 2848 filed "Bar, license, certification, registration, or enrollment number”
by mail or by fax. If you use an electronic signature (see columns unless noted otherwise.
Electronic Signatures, earlier), you must submit your Form 2848
online (see How To File, earlier).

Individuals. You 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

Instructions for Form 2848 (Rev. 09-2021) -7-

 a Attorney—Enter the two-letter abbreviation for the state (for Representative's powers of attorney recorded on the CAF.
example, “NY” for New York) in which admitted to practice and Representatives may receive a list of their powers of attorney
associated bar or license number, if any. recorded on the CAF by following the instructions for submitting
requests at IRS.gov/FOIAguidelines and then clicking on
b Certified Public Accountant—Enter the two-letter abbreviation “Sample CAF Client Listing Request.”
for the state (for example, “CA” for California) in which licensed
to practice and associated certification or license number, if Privacy Act and Paperwork Reduction Act Notice. We ask
any. for the information on this form to carry out the Internal Revenue
c Enrolled Agent—Enter the enrollment card number in the block laws. Form 2848 is provided by the IRS for your convenience
provided. and its use is voluntary. If you choose to designate a
representative to act on your behalf, you must provide the
d Officer—Enter the title of the officer (for example, President, requested information. Section 6109 requires you to provide
Vice President, or Secretary). your identifying number; section 7803 authorizes us to collect
e Full-Time Employee—Enter title or position (for example, the other information. We use this information to properly identify
Comptroller or Accountant). you and your designated representative and determine the
extent of the representative's authority. Failure to provide the
f Family Member—Enter the relationship to the taxpayer (must information requested may delay or prevent honoring your power
be a spouse, parent, child, brother, sister, grandparent, of attorney designation; providing false or fraudulent information
grandchild, step-parent, step-child, step-brother, or step-sister). may subject you to penalties.
g Enrolled Actuary—Enter the enrollment card number issued by The IRS may provide this information to the Department of
the Joint Board for the Enrollment of Actuaries. Justice for civil and criminal litigation, and to cities, states, the
h Unenrolled Return Preparer—Enter your PTIN. District of Columbia, and U.S. possessions to carry out their tax
laws. We may also disclose this information to other countries
k Qualifying Student or Law Graduate—Enter “LITC” or “STCP.” under a tax treaty, to federal and state agencies to enforce
r Enrolled Retirement Plan Agent—Enter the enrollment card federal nontax criminal laws, or to federal law enforcement and
number issued by the Return Preparer Office. intelligence agencies to combat terrorism.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
Qualifying students or law graduates in LITCs and STCPs. relating to a form or its instructions must be retained as long as
You must receive permission to represent taxpayers before the their contents may become material in the administration of any
IRS by virtue of your status as a law, business, or accounting Internal Revenue law.
student working in an LITC or STCP under section 10.7(d) of
Circular 230. Law graduates in an LITC or STCP may also The time needed to complete and submit a Power of Attorney
represent taxpayers under the “k” designation in Part II of Form and Declaration of Representative will vary depending on
2848. Be sure to attach a copy of the letter from the Taxpayer individual circumstances. The estimated average time is:
Advocate Service authorizing practice before the IRS. Recordkeeping, 6 min.; Learning about the law or
authorization, 31 min.; Preparing and sending the form to
For information on the requirements for law graduates
the IRS, 80 min.
working in an LITC or STCP, see Delegation Order 25-18 at
IRS.gov/Tax-Professionals/Delegation-Orders-Related-to- If you have comments concerning the accuracy of these time
Practice-Before-the-IRS. estimates or suggestions for making Form 2848 simpler, we
Note. Students and law graduates who have been granted would be happy to hear from you. You can send your comments
the ability to practice by a special appearance authorization from IRS.gov/FormComments. Or you can send your comments
under section 10.7(d) of Circular 230 may, subject to any to the Internal Revenue Service, Tax Forms and Publications,
limitations set forth in the letter from the Taxpayer Advocate 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Service, fully represent taxpayers before any IRS office and are Do not send Form 2848 to this office. Instead, see How To File,
eligible to perform any and all acts listed on a properly executed earlier.
Form 2848.
For each separate representation, at the end of 130 days
after the taxpayer's signature date, the CAF will automatically
purge the student or law graduate practitioner as the taxpayer's
representative.
Any individual may represent an individual or entity
TIP 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.

-8- Instructions for Form 2848 (Rev. 09-2021)