Instructions for Form 2848 (2020)

Instructions for Form 2848

Department of the Treasury

Internal Revenue Service

(Rev. February 2020)

Power of Attorney and Declaration of Representative

Section references are to the Internal Revenue Code unless

otherwise noted.

General Instructions

Future Developments

For the latest information about developments related to Form

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

Reminder

Authentication alert. When a representative with a Power of

Attorney calls the IRS on your behalf, they must pass

authentication procedures prior to the IRS speaking to them

about your tax information.

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). You may authorize a

student who works in a qualified Low Income Taxpayer Clinic

(LITC) or Student Tax Clinic Program (STCP) to represent you

under a special appearance authorization issued by the

Taxpayer Advocate Service. See Qualifying students in LITCs

and STCPs under Part II. Declaration of Representative, later.

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

Where To File

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

IRS office handling the specific matter.

Otherwise, mail or fax Form 2848 directly to the IRS address

according to 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,

nonpermanent residents of Guam or the U.S. Virgin

Islands**, Puerto Rico (or if excluding income under

Internal Revenue Code section 933), a foreign country:

U.S. citizens and those filing Form 2555 or 4563.

Internal Revenue Service

International CAF Team

2970 Market Street

MS: 4-H14.123.

Philadelphia, PA 19104

855-772-3156

304-707-9785

(Outside the United

States)

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

** Permanent residents of Guam should use Guam Department of Revenue and Taxation, P.O. Box 23607, GMF, GU 96921; permanent residents of the

U.S. Virgin Islands should use V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, VI 00802.

Feb 11, 2020

Cat. No. 11981U

Authority Granted

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.

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.

See Line 5a. Additional Acts Authorized, later, for more

information regarding specific authorities.

Revocation of Power of Attorney/

Withdrawal of Representative

Revocation by taxpayer. If you want to revoke a previously

executed power of attorney and do not want to name a new

representative, you must write “REVOKE” across the top of the

first page with a current signature and date below this

annotation. Then, you must mail or fax a copy of the power of

attorney with the revocation annotation to the IRS, using the

Where To File Chart, or if the power of attorney is for a specific

matter, to the IRS office handling the matter.

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 "remove all years/periods" instead of

listing the specific matters and years/periods.

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

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

for more information.

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 by taxpayer above.

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, TIN, and address (if known) of the

taxpayer. The representative must sign and date this statement.

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.

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.

Substitute Form 2848

The IRS will accept a power of attorney other than Form 2848

provided the document satisfies the requirements for a power of

attorney. See Pub. 216, Conference and Practice Requirements,

section 601.503(a). These alternative powers of attorney cannot,

however, be recorded on the CAF unless you attach a

completed Form 2848. See Line 4. Specific Use Not Recorded

on CAF, later, for more information. You are not required to sign

Form 2848 when you attach it to an alternative power of attorney

that you have signed, but your representative must sign the form

in Part II, Declaration of Representative. See Pub. 216,

Conference and Practice Requirements, section 601.503(b)(2).

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

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, 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

representative's signature to the location where you filed the

Form 2848.

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.

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Instructions for Form 2848 (Rev. 2-2020)

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

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

plan and trust are authorizing the same representative, separate

Forms 2848 are required.

Low Income Taxpayer Clinics (LITCs) assist low-income

individuals who qualify and have a tax dispute with the IRS. For

a list of clinics, see Pub. 4134, Low Income Taxpayer Clinic List.

For more information and guidelines, visit

TaxpayerAdvocate.IRS.gov/LITC.

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.

Specific Instructions

Part I. Power of Attorney

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 that is provided under the representative's

name and address. You may not designate more than two

representatives on Form 2848 (or appointees 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).

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.

Note. Representatives will not receive forms, publications, and

other related materials with the correspondence.

Individuals. Enter your name, social security number (SSN),

individual taxpayer identification number (ITIN), and/or employer

identification number (EIN), if applicable, and your street

address or post office box. Do not enter your representative's

address or post office box. If you file a tax return that includes a

sole proprietorship business (Schedule C (Form 1040 or

1040-SR)) 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.

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

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.

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.

Corporations, partnerships, or associations. 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.

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.

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.

The postemployment restrictions contained in 18 U.S.C. 207

and in 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.

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

the exempt organization.

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 as well as the name, title, and

address of the decedent's executor or personal representative.

Qualifying students 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 on the next line. Also see

Part II. Declaration of Representative, later.

Estates. Enter the name of the decedent as well as the name,

title, and address of the decedent's executor or personal

representative. For Forms 706, enter the decedent's SSN (or

ITIN) for the taxpayer identification number. For all other IRS

forms, enter the estate's EIN for the taxpayer identification

number, or, if the estate does not have an EIN, enter the

decedent's SSN (or ITIN).

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 “2018”

and “Excise, 720” for “2018” (this entry covers all quarters in

2018). You may list consecutive multiple years or a series of

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

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

Instructions for Form 2848 (Rev. 2-2020)

-3-

Example 3. Diana only authorizes John to represent her in

connection with her Form 1040 for 2018. 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.

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.

“thru,” or a hyphen. For example, “2017 thru 2019” or “2nd

2017 - 3rd 2018.” For fiscal years, enter the ending year and

month, using the YYYYMM format. Do not use a general

reference such as “All years,” “All periods,” or “All taxes.” The

IRS will return any power of attorney with a general reference.

Representation only applies for the years or periods listed on

line 3. List on line 3 only tax forms directly related to the taxpayer

listed on line 1.

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 date of the decedent's 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.

Representation for joint tax returns matters. Spouses who

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

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 2017 and 2018, 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 “2017, 2018” (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.

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

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. For powers of

attorney related to the centralized partnership audit regime,

enter “Centralized Partnership Audit Regime” in the "Description

of Matter" column on line 3, then enter the form (Form 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; therefore, it is recommended that a separate Form

2848 be completed for each tax year.

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

since a partnership representative would not have been

designated yet in a filed Form 1065.

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 2017 and 2018 Forms 1040. Margaret is

authorized to represent Joann with respect to the

accuracy-related penalty that the revenue agent is proposing for

the 2017 tax year.

Example 2. Diana authorizes John to represent her in

connection with her Forms 941 and W-2 for 2018. 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

2018.

Line 4. Specific Use Not Recorded on 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.

-4-

Instructions for Form 2848 (Rev. 2-2020)

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

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.

Examples of specific uses not recorded include but are not

limited to the following:

• Requests for a private letter ruling or technical advice;

• Applications for an EIN;

• 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.

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 the following 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 listed 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. Signature of Taxpayer, 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, and

the IRS has no involvement in your representative’s choice 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

Instructions for Form 2848 (Rev. 2-2020)

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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 has authority to act in the name of the

partnership and may sign the Form 2848. However, see Tax

matters partner, earlier.

For matters related to the centralized partnership audit

regime, the partnership representative (or designated individual,

if applicable) must sign the Form 2848.

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

Tax matters partner. For partnership tax years ending prior to

January 1, 2018, the tax matters partner (TMP) is authorized to

perform various acts on behalf of the partnership. The following

are examples of acts the TMP cannot delegate to the

representative:

• 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; and

• Filing a request for administrative adjustment on behalf of the

partnership under section 6227.

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.

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 listed on line 1, a trustee having the authority to bind

the trust must sign with the title of trustee entered. Complete and

attach Form 56, Notice Concerning Fiduciary Relationship, to

identify the current trustee.

All others. 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).

Line 5b. Specific Acts Not Authorized

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

perform on your behalf.

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.

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

of Attorney

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

generally will revoke any earlier power of attorney previously

recorded on the system for the same matter. If this power of

attorney is for a specific use or is not recorded on the CAF, this

power of attorney will only revoke an earlier power of attorney

that is on file with the same office and for the same matters.

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.

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.

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.

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.

Line 7. Signature of Taxpayer

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.

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

representative. For taxpayer individuals that are under 18 years

of age and cannot sign, the individual's parent or

court-appointed guardian (with court documents) may sign on

their behalf. Other individuals may sign for the taxpayer if they

have a Form 2848 that has been signed by the parent or

court-appointed guardian authorizing them to sign on behalf of

the taxpayer individual.

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).

Corporations or associations. An officer with the legal

authority to bind the corporation or association must sign and

enter his or her exact title.

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).

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Instructions for Form 2848 (Rev. 2-2020)

requests at IRS.gov/FOIAguidelines and then clicking on

“Sample CAF Client Listing Request.”

g Enrolled Actuary—Enter the enrollment card number issued by

the Joint Board for the Enrollment of Actuaries.

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.

h Unenrolled Return Preparer—Enter your PTIN.

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

r Enrolled Retirement Plan Agent—Enter the enrollment card

number issued by the Return Preparer Office.

Qualifying students 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

a Low Income Taxpayer Clinic or Student Tax Clinic Program

under section 10.7(d) of Circular 230. Law graduates in an LITC

or STCP may also represent taxpayers under the “Qualifying

Student” 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 practitioner as the taxpayer's representative.

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.

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.

The time needed to complete and file Form 2848 will vary

depending on individual circumstances. The estimated average

time is: Recordkeeping, 11 min.; Learning about the law or

the form, 53 min.; Preparing the form, 77 min.; Copying and

sending the form to the IRS, 58 min.

Any individual may represent an individual or entity

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 Where To

File, earlier.

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.

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

Instructions for Form 2848 (Rev. 2-2020)

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