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Instructions for Form 2848

Department of the Treasury

Internal Revenue Service

(Rev. January 2018)

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.

What's New

Intermediate Service Providers. A checkbox has been added to

line 5a to allow the taxpayer to authorize the designated

representative(s) to access the taxpayer’s IRS records via an

Intermediate Service Provider. See Authority to access electronic

IRS records via Intermediate Service Providers, later, for more

information.

Partnership representatives. For partnership tax years beginning

after December 31, 2017, the Bipartisan Budget Act of 2015 has

eliminated the role “Tax Matters Partner” and replaced it with

“Partnership Representative.” See Partnership representative, later,

for more information.

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 order issued by the

Taxpayer Advocate Service. See Students in LITCs and the STCP in

Part II. Declaration of Representative, later. Your authorization of an

eligible representative will also allow that individual to request and

inspect your confidential tax information.

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

want to authorize an individual or organization to request and

inspect your confidential tax return information, but do not want to

authorize an individual to represent you before the IRS.

Form 4506-T. Use Form 4506-T, Request for Transcript of Tax

Return, if you want to authorize an individual or organization to

request and inspect transcripts of your confidential return

information, but do not want to authorize an individual to represent

you before the IRS. Third parties often use this form to verify your tax

compliance.

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.

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.

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

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.

Representative designations. The designation of Student

Attorney or CPA has been changed to Qualifying Student.

Purpose of Form

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, 2555-EZ, 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, V.I. 00802.

Jan 23, 2018

Cat. No. 11981U

!

For more information about the IRS Annual Filing Season

Program, go to IRS.gov/Tax-Professionals/Annual-Filing-SeasonProgram. Also see Pub. 947, Practice Before the IRS and Power of

Attorney.

Authorizing someone to represent you does not relieve you

of your tax obligations.

CAUTION

Where To File

Revocation of Power of Attorney/

Withdrawal of Representative

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.

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.

Authority Granted

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

attorney authorizes the listed representative(s) to request and

inspect 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, or the power to execute a request

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

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

regarding specific authorities.

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.

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

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).

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 taxable 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 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.

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.

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 request your tax information by

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

unenrolled return preparer to represent you.

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 (LITC) assist low income

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

of clinics, see Publication 4134, Low Income Taxpayer Clinic List.

For more information and guidelines, visit

TaxpayerAdvocate.IRS.gov/LITC.

-2-

Instructions for Form 2848 (Rev. 1-2018)

check the box that is provided under the representative's name and

address. No more than two representatives may receive copies

of notices and communications sent to you by the IRS. Do not

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

communications sent to your representative(s).

Specific Instructions

Part I. Power of Attorney

Line 1. Taxpayer Information

Note. Representatives will not receive forms, publications, and

other related materials with the correspondence.

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.

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.

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.

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 (Form 1040 (Schedule C)) 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 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.

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.

Students in LITCs and the STCP. 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.

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 “2015” and “Excise, 720”

for “2015” (this entry covers all quarters in 2015). You may list

consecutive multiple years or a series of inclusive periods, including

quarterly periods, by using “through,” “thru,” or a hyphen. For

example, “2014 thru 2016” or “2nd 2015 - 3rd 2016.” 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.

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.

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).

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.

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 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.

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 or filing a ruling request or a determination letter, or

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), or FOIA),

specifically describe the matter to which the 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

Instructions for Form 2848 (Rev. 1-2018)

-3-

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.

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.

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.

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 2016 and 2017 Forms 1040. Margaret is authorized to represent

Joann with respect to the accuracy-related penalty and the Section

5000A shared responsibility payment that the revenue agent is

proposing for the 2016 tax year.

Example 2. Diana authorizes John to represent her in connection

with her Forms 941 and W-2 for 2015. 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 2015.

Example 3. Diana only authorizes John to represent her in

connection with her Form 1040 for 2015. 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.

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.

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 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.

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. 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),

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 Regulation 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

-4-

Instructions for Form 2848 (Rev. 1-2018)

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.

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.

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.

Line 7. Signature of Taxpayer

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.

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

to perform on your behalf.

Corporations or associations. An officer with the legal authority

to bind the corporation or association must sign and enter his or her

exact title.

For partnership tax years beginning after December 31,

2017, the Bipartisan Budget Act of 2015, which repealed the

CAUTION 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 Regulation section

301.9100-22T, 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.

!

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 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.

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.

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 actions

will bind the partnership and all partners of such partnership in

dealings with the IRS under the centralized partnership audit regime.

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).

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 5b. Specific Acts Not Authorized

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

on your behalf.

Part II. Declaration of Representative

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

of Attorney

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 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

Instructions for Form 2848 (Rev. 1-2018)

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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/FOIA by clicking the link “Routine access to IRS

Records,” and then clicking the link “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.

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).

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.

g Enrolled Actuary—Enter the enrollment card number issued by

the Joint Board for the Enrollment of Actuaries.

h Unenrolled Return Preparer—Enter your PTIN.

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

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.

r Enrolled Retirement Plan Agent—Enter the enrollment card

number issued by the Return Preparer Office.

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.

Students in LITCs and the STCP. 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 the Student Tax Clinic Program under section 10.7(d) of

Circular 230. Be sure to attach a copy of the letter from the Taxpayer

Advocate Service authorizing practice before the IRS.

Note. Students 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.

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.

Any individual may represent an individual or entity before

TIP 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. 1-2018)