Instructions for Form 2848

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

otherwise noted.

For faster processing of certain authorizations, use the

TIP all-digital Tax Pro Account at IRS.gov/TaxProAccount.

Most requests record immediately to the Centralized

Authorization File (CAF).

General Instructions

Future Developments

For the latest information about developments related to Form

2848 and its instructions, go to IRS.gov/Form2848.

Purpose of Form

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). Your authorization of an

eligible representative will also allow that individual to inspect

and/or receive your confidential tax information.

Form 8821. Use Form 8821, Tax Information Authorization, if

you want to authorize an individual or organization to inspect

and/or receive your confidential tax return information, but do not

want to authorize an individual to represent you before the IRS.

Form 56. 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.

!

Authorizing someone to represent you does not relieve

you of your tax obligations.

CAUTION

How To File

If you check the box on line 4, mail or fax Form 2848 to the

IRS office handling the specific matter.

If you did not check the box on line 4, you can choose how to

submit your Form 2848 from the options below.

If you use an electronic signature (see Electronic

Signatures below), you must submit your Form 2848

CAUTION online.

!

• Online. Submit your Form 2848 securely at IRS.gov/

Submit2848.

Note. You will need to have a Secure Access account to submit

your Form 2848 online. For more information on Secure Access,

go to IRS.gov/SecureAccess.

• Fax. Fax your Form 2848 to the IRS fax number in the Where

To File Chart.

• Mail. Mail your Form 2848 directly to the IRS address in the

Where To File Chart.

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,

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, 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 Street

MS: 4-H14.123.

Philadelphia, PA 19104

* These numbers may change without notice. For updates, go to IRS.gov/Form2848 and search under “Recent Developments.”

Sep 02, 2021

Cat. No. 11981U

855-772-3156

304-707-9785

(Outside the United

States)

Electronic Signatures

relationship between the entity taxpayer and the individual

signing on behalf of the taxpayer, unless the third party has

personal knowledge allowing the third party to authenticate this

information (for example, through a previous business

relationship; a personal relationship, such as an immediate

family member; or a similar relationship, such as between an

employer and an employee).

Forms 2848 with an electronic signature image or digitized

image of a handwritten signature may only be submitted to the

IRS online at IRS.gov/Submit2848.

Electronic signatures appear in many forms. Acceptable

electronic signature methods include:

• A typed name that is typed into the signature block;

• A scanned or digitized image of a handwritten signature that

is attached to an electronic record;

• A handwritten signature input onto an electronic signature

pad;

• A handwritten signature, mark, or command input on a display

screen with a stylus device; or

• A signature created using third-party software.

Authority Granted

Except as specified below or in other IRS guidance, this power

of attorney authorizes the listed representative(s) to inspect

and/or receive 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, the power to execute a request

for disclosure of tax returns or return information to a third party,

or to access IRS records via an Intermediate Service Provider.

Representatives are not authorized to sign Form 907,

Agreement to Extend the Time to Bring Suit, unless language to

cover the signing is added on line 5a. See Line 5a. Additional

Acts Authorized, later, for more information regarding specific

authorities.

Note. If the taxpayer electronically signs Form 2848 in a remote

transaction, a third party submitting Form 2848 to the IRS on

behalf of the taxpayer must attest that he or she has

authenticated the taxpayer’s identity. A remote transaction for an

electronic signature occurs when the taxpayer is electronically

signing the form and the third-party submitter isn’t physically

present with the taxpayer.

To authenticate an individual taxpayer’s identity for remote

transactions, the third party must:

1. Inspect a valid government-issued photo identification

(ID) and compare the photo to the taxpayer via a self-taken

picture of the taxpayer or video conferencing. Examples of

government-issued photo ID include a driver’s license, employer

ID, school ID, state ID, military ID, national ID, voter ID, visa, or

passport;

2. Record the name, social security number (SSN) or

individual taxpayer identification number (ITIN), address, and

date of birth of the taxpayer; and

3. Verify the taxpayer’s name, address, and SSN or ITIN

through secondary documentation, such as a federal or state tax

return, IRS notice or letter, social security card, or credit card or

utility statement. For example, if a taxpayer changed their

address in 2020, a 2019 tax return can be used to verify the

taxpayer’s name and taxpayer identification number, and a

recent utility statement to verify the taxpayer’s address.

Note. The power to sign tax returns may be granted only in

limited situations. See Line 5a. Additional Acts Authorized, later,

for more information.

Special Rules and Requirements for Unenrolled

Return Preparers

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.

To authenticate a business entity taxpayer's identity for

remote transactions, the third party must:

1. Confirm through documentation that the individual who is

signing the form has authority to sign on behalf of the taxpayer.

See Line 7. Taxpayer Declaration and Signature, later, to

determine who has this authority.

2. Inspect a valid government-issued photo ID of the

individual authorized to sign on behalf of the taxpayer (for

example, corporate officer, partner, guardian, tax matters

partner, partnership representative (PR) (or designated

individual (DI), if applicable), executor, receiver, administrator,

trustee) and compare the photo to the authorized individual via a

self-taken picture of the authorized individual or video

conferencing. Examples of a government-issued photo ID

include a driver's license, employer ID, school ID, state ID,

military ID, national ID, voter ID, visa, or passport.

3. Record the name, employer identification number (EIN),

and address of the business entity taxpayer.

4. Verify the business entity taxpayer's name, EIN, and

address through secondary documentation, such as a tax

information reporting form (for example, W-2, 1099, etc.), IRS

notice or letter, or utility statement.

Limited representation rights. 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 tax 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 the 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.

Representation requirements. Unenrolled return preparers

must possess a valid and active Preparer Tax Identification

Number (PTIN) to represent a taxpayer before the IRS, and must

have been eligible to sign the return or claim for refund under

examination.

For returns prepared and signed after December 31, 2015,

the unenrolled return preparer must also possess (1) a valid

Annual Filing Season Program Record of Completion for the

calendar year in which the tax return or claim for refund was

prepared and signed, and (2) a valid Annual Filing Season

If Form 2848 is electronically signed in a remote transaction, the

third party must authenticate the signing individual's identity and,

in the case of an entity taxpayer, must authenticate the

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Instructions for Form 2848 (Rev. 09-2021)

representative's signature to the location where you filed the

Form 2848.

Program Record of Completion for the year or years in which the

representation occurs. (An Annual Filing Season Program

Record of Completion is not required for returns prepared and

signed before January 1, 2016.)

If an unenrolled return preparer does not meet all of the

representation requirements, you may authorize the unenrolled

return preparer to inspect and/or receive your tax information by

filing a Form 8821. Filing a Form 8821 will not authorize the

unenrolled return preparer to represent you.

For more information about the IRS Annual Filing Season

Program, go to IRS.gov/Tax-Professionals/Annual-FilingSeason-Program. Also see Pub. 947, Practice Before the IRS

and Power of Attorney.

Additional Information

For additional information concerning practice before the IRS,

see:

• Treasury Department Circular No. 230, Regulations

Governing Practice before the Internal Revenue Service

(Circular 230); and

• Pub. 216, Conference and Practice Requirements.

For general information about taxpayer rights, see Pub. 1, Your

Rights as a Taxpayer, or visit IRS.gov/TBOR.

Low Income Taxpayer Clinics (LITCs) are independent from

the IRS and may be able to help you. LITCs represent

low-income taxpayers before the IRS and in court. LITCs can

help taxpayers who speak English as a second language.

Services are provided for free or a small fee to eligible

taxpayers. To find a clinic near you, visit

TaxpayerAdvocate.IRS.gov/litcmap or see Pub. 4134, Low

Income Taxpayer Clinic List.

Revocation of Power of Attorney/

Withdrawal of Representative

Revocation of a power of attorney. 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. You must then 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.

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

indicates the authority of the power of attorney is revoked, lists

the matters and years/periods, and lists the name and address

of each recognized representative whose authority is revoked.

You must sign and date this statement. If you are completely

revoking authority, write "revoke all years/periods" instead of

listing the specific matters and years/periods.

Specific Instructions

Part I. Power of Attorney

Line 1. Taxpayer Information

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.

Withdrawal by representative. If your representative wants to

withdraw from representation, he or she must write

“WITHDRAW” across the top of the first page of the power of

attorney with a current signature and date below the annotation.

Then, he or she must provide a copy of the power of attorney

with the withdrawal annotation to the IRS in the same manner

described in Revocation of a power of attorney, earlier.

If your representative does not have a copy of the power of

attorney he or she wants to withdraw, he or she must send the

IRS a statement of withdrawal that indicates the authority of the

power of attorney is withdrawn, lists the matters and years/

periods, and lists the name, taxpayer identification number, and

address (if known) of the taxpayer. The representative must sign

and date this statement.

Individuals. Enter your name, SSN, 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 (Schedule C (Form 1040)) 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.

Substitute Form 2848

Partnerships subject to the Centralized Partnership Audit

Regime under BBA. Enter the name of the PR of the BBA

partnership executing the power of attorney to reflect the PR's

relationship to the BBA partnership entity. Also, enter the

address and TIN of the BBA partnership. Do not enter the TIN of

the PR or DI.

The following examples demonstrate how line 1 should be

completed.

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,

and 26 CFR 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 the 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

and 26 CFR 601.503(b)(2).

Example 1: John Fox is an individual and the PR for ABC

Partnership. John Fox as partnership representative for:

ABC Partnership

1000 Main Street, Anytown, NY 00000

Example 2: XYZ, LLC, an entity, is the PR with an

appointed DI as required for ABC Partnership. XYZ, LLC as

partnership representative for:

ABC Partnership

1000 Main Street, Anytown, NY 00000

For more information, see Non-IRS powers of attorney under

When Is a Power of Attorney Required? in Pub. 947.

Representative Address Change

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

Instructions for Form 2848 (Rev. 09-2021)

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representative. The CAF number is a unique nine-digit

identification number (not the SSN, EIN, PTIN, or enrollment

card number) that the IRS assigns to representatives. The CAF

number is not an indication of authority to practice. The

representative should use the assigned CAF number on all

future powers of attorney. The IRS will not assign CAF numbers

for employee plan status determinations or exempt organization

application requests.

In all instances, the TIN block should be completed with the

TIN of the partnership, and not that of the partnership

representative or designated individual.

Corporations, associations, or partnerships (not subject to

TEFRA or BBA). 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.

If your representative cannot remember his or her CAF

number, they may contact the Practitioner Priority Service (PPS)

at 866-860-4259. PPS will assist your representative in retrieving

the assigned CAF number.

Enter the PTIN, if applicable, for each representative. If the

IRS has not assigned a PTIN, but the representative has applied

for one, write “applied for” on the line. Unenrolled return

preparers must possess a valid PTIN to represent a taxpayer

before the IRS.

Exempt organizations. Enter the name, address, and EIN of

the exempt organization.

Check the appropriate box to indicate if the representative's

address, telephone number, or fax number is new since the IRS

issued the CAF number.

Trusts. Enter the name, title, and address of the trustee, and

the name and EIN of the trust.

Deceased individuals. For Form 1040, enter the name and

SSN (or ITIN) of the decedent and the name, title, and address

of the decedent's executor or personal representative.

The post-employment restrictions in 18 U.S.C. 207 and

Circular 230, section 10.25, apply to a representative who is a

former employee of the federal government. The Treasury

Inspector General for Tax Administration may enforce criminal

penalties for violations of the restrictions, and the Office of

Professional Responsibility may take disciplinary action against

the practitioner.

Estates. Enter the name of the decedent and 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).

Qualifying students or law graduates in LITCs and STCPs.

You must list the lead attorney or CPA as a representative. List

the lead attorney or CPA first on line 2, then the student or law

graduate on the next line. Also see Part II. Declaration of

Representative, later.

Gifts. Enter the name, address, and SSN (or ITIN) of the donor.

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

plan and trust are authorizing the same representative, separate

Forms 2848 are required.

Line 3. Acts Authorized

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 “2019”

and “Excise, 720” for “2019” (this entry covers all quarters in

2019). You may list consecutive multiple years or a series of

inclusive periods, including quarterly periods, by using “through,”

“thru,” or a hyphen. For example, “2018 thru 2020” or “2nd 2018–

3rd 2019.” For fiscal years, enter the ending year and month,

using the YYYYMM format. For a short tax period, enter the

beginning and ending dates of the short period (for example,

01/01/2017–02/05/2017). 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.

Tax-advantaged bonds. Enter the bond issuer's name and

address. For others (for example, a conduit borrower), follow the

form instructions. For additional instructions specific to

third-party authorization forms regarding tax-advantaged bonds,

go to IRS.gov/Forms2848and8821.

Line 2. Representative(s)

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) 2848.

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.

If you want to authorize your representative to receive copies

of all notices and communications sent to you by the IRS, you

must check the box provided under the representative's name

and address. You may not designate more than two

representatives on Form 2848 (or designees on a Form

8821) to receive copies of notices and communications

sent to you by the IRS for the same matter(s). Do not check

the box if you do not want copies of notices and communications

sent to your representative(s).

Note. Representatives will not receive forms, publications, and

other related materials with the correspondence.

You may list the current year/period and any tax years or

periods that have already ended as of the date you sign the

power of attorney. You may also list future tax years or periods.

However, the IRS will not record on the CAF system future

tax years or periods listed that exceed 3 years from

December 31 of the year that the IRS receives the power of

attorney. You must enter the description of the matter, the tax

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

of the year or period. If the matter relates to an employee plan,

include the plan number in the description of the matter.

Enter the nine-digit CAF number for each representative. If

the IRS has not assigned a CAF number to the representative,

enter “None,” and the IRS will issue one directly to the

If the matter is not a tax matter, or if the tax form number or

years or periods do not apply to the matter (for example,

representation for a penalty; filing a request for a ruling or

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Instructions for Form 2848 (Rev. 09-2021)

If you are authorizing your representative to represent you

only with respect to penalties and interest due on the penalties,

enter “Civil Penalty” in the “Description of Matter” column and the

year(s) or period(s) to which the penalty applies in the “Year(s)

or Period(s)” column. Enter “Not Applicable” in the “Tax Form

Number” column. You do not have to enter the specific penalty.

Note. If the taxpayer is subject to penalties related to an

individual retirement account (IRA) (for example, a penalty for

excess contributions), enter “IRA Civil Penalty” on line 3.

determination letter; Application for Award for Original

Information under section 7623; Closing Agreement on Final

Determination Covering Specific Classification Settlement

Program (CSP); Form 8952, Application for Voluntary

Classification Settlement Program (VCSP); Report of Foreign

Bank and Financial Accounts (FBAR); or Freedom of Information

Act (FOIA)), specifically describe the matter to which the power

of attorney pertains (including, if applicable, the name of the

employee benefit plan) and enter “Not Applicable” in the

appropriate column(s).

Centralized Partnership Audit Regime (BBA). For powers

of attorney related to the centralized partnership audit regime,

enter “Centralized Partnership Audit Regime (BBA)” in the

“Description of Matter” column on line 3, then enter the form

number (for example, 1065) and tax year in the appropriate

column(s).

Partnerships under the Centralized Partnership Audit Regime

are required to designate a partnership representative for each

tax year. The designation must be made on the partnership

return for the partnership tax year to which the designation

relates. Form 2848 is not used to designate a partnership

representative. For more information on designating a

partnership representative, see Form 8979, Partnership

Representative Revocation, Designation, and Resignation, and

its instructions. Form 2848 is used by the PR to appoint a power

of attorney to act on its behalf in its capacity as the PR of the

BBA partnership. Because a partnership representative is

required to be designated for each tax year, it is recommended

that a separate Form 2848 be completed for each tax year a

particular PR would like to appoint a power of attorney.

Note. A Form 2848 for a future year will not be allowed

because a partnership representative would not have been

designated in a filed Form 1065.

Representation for joint tax returns matters. Spouses who

filed a joint individual income tax return (or returns) must execute

their own separate power of attorney on Form 2848. If the matter

described on line 3 is your joint income tax liability, but you also

want your representative to represent you for any separate

matter(s), you must describe the other matter(s) on line 3 (for

example, a gift tax matter).

Innocent spouse relief. For joint returns, section 6015

provides relief from joint and several liability. If you want to

authorize your representative to represent you for innocent

spouse relief, you must specify your intention, such as by

entering “Innocent Spouse Relief” in the “Description of Matter”

column on line 3, entering “Form 8857” in the “Tax Form

Number” column, or attaching an executed Form 8857, Request

for Innocent Spouse Relief, to Form 2848. For example, if you

and your spouse or former spouse filed joint returns (Forms

1040) for tax years 2018 and 2019, and you want your

representative to represent you for your income tax liability

generally and for innocent spouse relief for both tax years, you

may list “Income” (as the matter), “Forms 1040 and 8857” (as the

tax form numbers), and “2018, 2019” (as the applicable tax

years).

If you describe innocent spouse relief on line 3, your

representative may sign Form 8857 for you. If you do not

describe innocent spouse relief on line 3, and Form 8857 is

attached to Form 2848, you must sign Form 8857; your

representative may not sign the form for you.

Note. If you did not file a joint return, innocent spouse relief

may also be available under section 66, if you were a resident of

a community property state and you believe you should not be

responsible for the tax attributable to an item of community

income. Use Form 8857 to request this type of innocent spouse

relief. Follow the instructions above for completing line 3 of Form

2848 and for signing Form 8857.

For more information about completing Form 2848 in joint

return situations, see How Do I Fill Out Form 2848? in Pub. 947.

For more information about innocent spouse relief, go to

IRS.gov/Businesses/Small-Businesses-Self-Employed/

Innocent-Spouse-Relief. Also see Pub. 971, Innocent Spouse

Relief.

Partnerships that are not subject to TEFRA or have elected

out of the BBA and S corporations. For powers of attorney

related to a return of partnership income or S corporation

income, enter “Income including pass-through items” in the

“Description of Matter” column on line 3, then enter the form

number (for example, 1065 or 1120-S) and tax year in the

appropriate columns.

Civil penalty representation (including the trust fund recovery penalty) and representation for certain healthcare-related payments. 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 specific 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.

Example 1. Joann prepares Form 2848 authorizing Margaret

to represent her before the IRS in connection with the

examination of her 2018 and 2019 Forms 1040. Margaret is

authorized to represent Joann regarding the accuracy-related

penalty that the revenue agent is proposing for the 2018 tax

year.

Example 2. Diana authorizes John to represent her in

connection with her Forms 941 and W-2 for 2019. John is

authorized to represent her in connection with the penalty for

failure to file Forms W-2 that the revenue agent is proposing for

2019.

Example 3. Diana only authorizes John to represent her in

connection with her Form 1040 for 2019. John is not authorized

to represent Diana when the revenue agent proposes a trust

fund recovery penalty against her in connection with the

employment taxes owed by her closely held corporation.

Instructions for Form 2848 (Rev. 09-2021)

Line 4. Specific Use Not Recorded on the CAF

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:

• Requests for a private letter ruling or technical advice (see

Rev. Proc. 2021-1, or the latest annual update, available on

IRS.gov);

• Applications for an EIN;

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• Claims filed on Form 843, Claim for Refund and Request for

Abatement;

• Corporate dissolutions;

• Circular 230 Disciplinary Investigations and Proceedings;

• Requests to change accounting methods or periods;

• Applications for recognition of exemption under sections

501(c)(3), 501(a), or 521 (Forms 1023, 1024, or 1028);

• Request for a determination of the qualified status of an

employee benefit plan (Forms 5300, 5307, 5316, or 5310);

• Applications for an ITIN filed on Form W-7, Application for IRS

Individual Taxpayer Identification Number;

• Applications for an exemption from self-employment tax filed

on Form 4361, Application for Exemption From Self-Employment

Tax for Use by Ministers, Members of Religious Orders and

Christian Science Practitioners;

• Application for Award for Original Information under section

7623;

• Voluntary submissions under the Employee Plans

Compliance Resolution System (EPCRS); and

• Freedom of Information Act (FOIA) requests.

appropriate IRS office with a copy of your written permission or

the original Form 2848 that delegated the authority to substitute

or add another representative.

Disclosure of returns to a third party. 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. Treasury Regulations section

1.6012-1(a)(5) permits another person to sign an income tax

return for you only in these circumstances:

(a) Disease or injury,

(b) Continuous absence from the United States (including

absence from Puerto Rico) for a period of at least 60 days prior

to the date required by law for filing the return, or

(c) Specific permission is requested of and granted by the IRS

for other good cause.

The IRS may grant authority to sign your income tax return to (1)

your representative, or (2) an agent (a person other than your

representative).

Authorizing your representative. 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. To authorize an agent who is not your

representative, you must do all four of the following.

1. Complete lines 1–3.

2. Check the box on line 4.

3. Check the box on line 5a titled “Sign a return” and write

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]. No other acts on behalf of

the taxpayer are authorized.”

4. Sign and date the form. If your agent e-files your return,

he or she should attach Form 2848 to Form 8453, U.S. Individual

Income Tax Transmittal for an IRS e-file Return, and mail it to the

address in the instructions for Form 8453. If your agent files a

paper return, he or she should attach Form 2848 to your return.

See Line 7. Taxpayer Declaration and Signature, later, for more

information on signatures. The agent does not complete Part II of

Form 2848.

Briefly and clearly describe the specific-use issue or matter

on line 3, using the above list (if applicable) as a guide. For

example, if the matter is an EIN application, you may list "EIN

Application" in the “Description of Matter” column of line 3, "Form

SS-4" in the “Tax Form Number” column, and “Not Applicable” in

the “Year(s) or Period(s)” column.

Check the box on line 4 if the power of attorney is for a

specific use or issue that the IRS will not record on the CAF. If

you check the box on line 4, the representative should mail or fax

the power of attorney to the IRS office handling the matter.

Otherwise, the representative should bring a copy of the power

of attorney to each meeting with the IRS.

A specific-use power of attorney will not revoke any prior

powers of attorney recorded on the CAF or provided to the IRS

in connection with an unrelated specific matter.

Line 5a. Additional Acts Authorized

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).

Authority to access electronic IRS records via Intermediate

Service Providers. Your representative is not authorized to use

an Intermediate Service Provider to retrieve your confidential tax

information indirectly from the IRS unless you check the box

on line 5a. If you do not authorize the use of an Intermediate

Service Provider, your representative can obtain your tax

information directly from the IRS by using the IRS e-Services

Transcript Delivery System.

Intermediate Service Providers are privately owned

companies that offer subscriptions to their software and/or

services that your authorized representative can use to retrieve,

store, and display your tax return data (personal or business)

instead of your representative obtaining your tax information

directly from the IRS through the IRS e-Services Transcript

Delivery System. Intermediate Service Providers are

independent of, and not affiliated in any way with, the IRS. The

IRS has no involvement in your representative’s preference to

obtain your tax information directly from the IRS or use an

Intermediate Service Provider to indirectly obtain your tax

information from the IRS.

Other. List any other acts you want your representative to be

able to perform on your behalf.

For partnership tax years beginning after December 31,

2017, the Bipartisan Budget Act of 2015, which repealed

CAUTION the TEFRA partnership audit and litigation procedures

and the rules applicable to electing large partnerships and

replaced them with a new centralized partnership audit regime,

has eliminated the role of “tax matters partner” and replaced it

with “partnership representative.” Pursuant to Treasury

Regulations section 301.9100-22, certain partnerships can elect

to have the new regime apply to partnership returns for tax years

beginning after November 2, 2015, and before January 1, 2018.

!

Substituting or adding a representative. Your representative

cannot substitute or add another representative unless you

provide your written permission or specifically delegate this

authority to your representative by checking the box on line 5a. If

authorized, your representative can send in a new Form 2848 to

substitute or add another representative(s). Your representative

must sign the new Form 2848 on your behalf, and submit it to the

Tax matters partner (TMP). For partnership tax years

beginning prior to January 1, 2018, the TMP is authorized to

perform various acts under TEFRA. The following are examples

of acts the TMP cannot delegate to the representative.

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Instructions for Form 2848 (Rev. 09-2021)

• Binding nonnotice partners to a settlement agreement under

section 6224 (as in effect on December 31, 2017, prior to repeal)

and, under certain circumstances, binding all partners to a

settlement agreement under Tax Court Rule 248.

• Filing a request for administrative adjustment on behalf of the

partnership under section 6227.

representative. For taxpayer individuals who 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 a Form

2848 has been signed by the parent or court-appointed guardian

authorizing them to sign on behalf of the taxpayer individual.

Partnership representative. For tax years beginning after

December 31, 2017, unless the partnership is an eligible

partnership that has elected out of the centralized partnership

audit regime, the partnership is required to designate a

partnership representative. The partnership representative (as

defined in section 6223(a)) has the sole authority to act on behalf

of the partnership under the centralized partnership audit

regime. This authority includes agreeing to settlements and

notices of final partnership adjustment, making elections under

section 6226, and agreeing to an extension of the period for

adjustments under section 6235. The partnership representative

does not have to be a partner; however, his or her actions will

bind the partnership and all partners of such partnership in

dealings with the IRS under the centralized partnership audit

regime.

Corporations or associations. An officer with the legal

authority to bind the corporation or association must sign and

enter his or her exact title.

Partnerships. 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 must sign the Form 2848. See Tax

matters partner (TMP), earlier.

For matters related to the centralized partnership audit

regime, the partnership representative (or designated individual,

if applicable) must sign the Form 2848. The title must be entered

as “Partnership Representative” if the PR is an individual. If the

designated individual is signing on behalf of an entity partnership

representative, “Designated Individual of [name of Partnership

Representative]” should be entered.

For dissolved partnerships, see 26 CFR 601.503(c)(6) (this

does not apply to Forms 2848 executed by the PR or TMP under

BBA or TEFRA, respectively).

Line 5b. Specific Acts Not Authorized

List the act or acts you do not want your representative(s) to

perform on your behalf.

Line 6. Retention/Revocation of Prior Power(s)

of Attorney

If the IRS records this power of attorney on the CAF system, it

will generally 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.

Example. You previously provided the IRS Office of Chief

Counsel with a power of attorney authorizing Attorney A to

represent you in a Private Letter Ruling (PLR) matter. Now,

several months later you decide you want to have Attorney B

handle this matter for you. By providing the IRS Office of Chief

Counsel with a power of attorney designating Attorney B to

handle the same PLR matter, you are revoking the earlier power

of attorney authorizing Attorney A to represent you.

Estates. 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. 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 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. 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).

If you do not want to revoke any existing power(s) of attorney,

check the box on line 6 and attach a copy of the power(s) of

attorney. Filing Form 2848 will not revoke any Form 8821 that is

in effect.

Note. 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.

Note. If a newly designated PR for a BBA partnership wants to

appoint a person as power of attorney to represent the PR in its

capacity of PR for the BBA partnership, it must submit a Form

2848. This must be done even if that person was previously

appointed power of attorney by a prior PR of the same

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

attorney.

Part II. Declaration of Representative

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.

Line 7. Taxpayer Declaration and Signature

You must handwrite your signature on Form 2848 if you

file it by mail or by fax. Digital, electronic, or typed-font

CAUTION signatures are not valid signatures for Forms 2848 filed

by mail or by fax. If you use an electronic signature (see

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)

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Representative's powers of attorney recorded on the CAF.

Representatives may receive a list of their powers of attorney

recorded on the CAF by following the instructions for submitting

requests at IRS.gov/FOIAguidelines and then clicking on

“Sample CAF Client Listing Request.”

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.

Privacy Act and Paperwork Reduction Act Notice. 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; providing false or fraudulent information

may subject you to penalties.

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.

The IRS may provide this information to the Department of

Justice for civil and criminal litigation, and to cities, states, the

District of Columbia, and U.S. possessions to carry out their tax

laws. We may also disclose this information to other countries

under a tax treaty, to federal and state agencies to enforce

federal nontax criminal laws, or to federal law enforcement and

intelligence agencies to combat terrorism.

h Unenrolled Return Preparer—Enter your PTIN.

k Qualifying Student or Law Graduate—Enter “LITC” or “STCP.”

r Enrolled Retirement Plan Agent—Enter the enrollment card

number issued by the Return Preparer Office.

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

relating to a form or its instructions must be retained as long as

their contents may become material in the administration of any

Internal Revenue law.

Qualifying students or law graduates in LITCs and STCPs.

You must receive permission to represent taxpayers before the

IRS by virtue of your status as a law, business, or accounting

student working in an LITC or STCP under section 10.7(d) of

Circular 230. Law graduates in an LITC or STCP may also

represent taxpayers under the “k” designation in Part II of Form

2848. Be sure to attach a copy of the letter from the Taxpayer

Advocate Service authorizing practice before the IRS.

For information on the requirements for law graduates

working in an LITC or STCP, see Delegation Order 25-18 at

IRS.gov/Tax-Professionals/Delegation-Orders-Related-toPractice-Before-the-IRS.

Note. Students and law graduates who have been granted

the ability to practice by a special appearance authorization

under section 10.7(d) of Circular 230 may, subject to any

limitations set forth in the letter from the Taxpayer Advocate

Service, fully represent taxpayers before any IRS office and are

eligible to perform any and all acts listed on a properly executed

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.

The time needed to complete and submit a Power of Attorney

and Declaration of Representative will vary depending on

individual circumstances. The estimated average time is:

Recordkeeping, 6 min.; Learning about the law or

authorization, 31 min.; Preparing and sending the form to

the IRS, 80 min.

If you have comments concerning the accuracy of these time

estimates or suggestions for making Form 2848 simpler, we

would be happy to hear from you. You can send your comments

from IRS.gov/FormComments. Or you can send your comments

to the Internal Revenue Service, Tax Forms and Publications,

1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.

Do not send Form 2848 to this office. Instead, see How To File,

earlier.

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.

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Instructions for Form 2848 (Rev. 09-2021)