What Form 2848 Is For

Form 2848 is the official IRS document that authorizes another person to represent you before the Internal Revenue Service. Think of it as giving someone the legal right to be your voice when dealing with tax matters. This form allows your chosen representative—who must be qualified to practice before the IRS—to speak on your behalf, receive your confidential tax information, and perform most actions you could do yourself regarding specific tax matters.

Your representative can handle tasks like responding to IRS inquiries, negotiating settlements, attending meetings, and signing agreements related to your tax case. The form is particularly valuable during audits, appeals, collections, or when seeking tax relief. Importantly, authorizing representation doesn't relieve you of your tax obligations; it simply allows someone to help navigate the process. IRS.gov

When You’d Use Form 2848 (Including Late or Amended Situations)

You would use Form 2848 whenever you need professional representation for tax matters. Common scenarios include:

• During IRS examinations or audits, when the IRS questions items on your return and you want a CPA, attorney, or enrolled agent to represent you.
• For collection matters, when you owe back taxes and need help negotiating payment plans or offers in compromise.
• Seeking innocent spouse relief, when you want representation to prove you shouldn't be held responsible for tax owed from a joint return.
• For appeals, when you disagree with an IRS decision and need representation before the IRS Office of Appeals.

The form is also used for amended returns (Form 1040-X) when you need representation during the IRS review process. For late-filed returns under examination, you can submit Form 2848 to authorize someone to handle the situation on your behalf. You can even authorize representation for future tax years—the IRS will record authorizations up to 3 years beyond the current year on their Centralized Authorization File (CAF) system.

Form 2848 can be filed at any point during a tax matter, though it's most effective when submitted early in the process. IRS.gov

Key Rules You Need to Know

Eligible representatives only

Your representative must be authorized to practice before the IRS. This includes attorneys, CPAs, enrolled agents, enrolled actuaries, enrolled retirement plan agents, or unenrolled return preparers with limited representation rights. Students in qualified Low Income Taxpayer Clinics may also qualify.

Separate forms for joint filers

If you filed a joint return with your spouse, each spouse must file their own separate Form 2848, even if appointing the same representative.

Specific tax matters required

You cannot use general terms like "all years" or "all taxes." You must identify specific tax forms (like Form 1040), tax types (income, excise), and exact years or periods (2022, 2023) or quarters.

Signatures are mandatory

The form requires both your signature and your representative's signature with dates. Missing or undated signatures are the most common reason for rejection. Electronic signatures are acceptable but must be submitted online at IRS.gov/Submit2848. IRS.gov

CAF system recording

Most Forms 2848 are recorded on the IRS's Centralized Authorization File, which allows IRS employees across different offices to verify your representative's authority. Specific-use powers of attorney (like EIN applications or private letter rulings) are not recorded on CAF.

Revocation rules

Filing a new Form 2848 generally revokes previous powers of attorney for the same matters, unless you specifically check the box to retain prior authorizations.

Step-by-Step (High Level)

Step 1: Gather information

Collect your taxpayer identification numbers (SSN, ITIN, or EIN), the specific tax matters you need help with, relevant tax years, and your representative's credentials and CAF number (if they have one).

Step 2: Complete Part I (Power of Attorney)

Enter your taxpayer information on Line 1, your representative's details on Line 2 (including their name, address, phone, and professional credentials), and describe the specific tax matters on Line 3 (be precise—no general references).

Step 3: Complete optional sections

Check the box on Line 4 if this is for a specific use not recorded on CAF. Use Line 5a to authorize additional acts (like accessing IRS records through third-party software, signing returns, or substituting representatives). Use Line 5b to restrict specific acts you don't want your representative to perform.

Step 4: Address prior authorizations

On Line 6, indicate whether you want to retain or revoke previous powers of attorney.

Step 5: Sign and date

You must sign Line 7 with the current date. For businesses, the authorized officer must sign and include their title.

Step 6: Representative completes Part II

Your representative must complete the Declaration of Representative section, checking the box for their professional designation (attorney, CPA, enrolled agent, etc.) and signing with their credentials.

Step 7: Submit the form

You have three options: submit online at IRS.gov/Submit2848 (required if using electronic signatures), fax to the appropriate IRS office (see Where To File chart in the instructions), or mail to the IRS address for your state. IRS.gov

Common Mistakes and How to Avoid Them

Missing or undated signatures

This is the #1 rejection reason. Both you and your representative must sign and date the form. Double-check before submitting.

Using general tax period references

Never write "all years," "all future periods," or "all taxes" on Line 3. Be specific: "Income, Form 1040, 2021, 2022, 2023" is correct; "All income tax years" will be rejected.

Forgetting separate forms for joint returns

Each spouse must file their own Form 2848, even when using the same representative. One form covering both spouses will be rejected.

Not checking the Line 6 box properly

If you check the box to retain a prior power of attorney but don't attach a copy identifying which one, the form will be rejected.

Missing representative credentials

Representatives must include their bar license number, CPA certificate number, enrollment number, or PTIN. Leaving this blank causes processing delays.

Wrong submission method for e-signatures

If either you or your representative signs electronically, the form MUST be submitted online. Faxing or mailing an electronically signed form violates IRS requirements.

Not authenticating remote signatures

Tax professionals submitting forms signed remotely must authenticate the taxpayer's identity through valid photo ID and secondary documentation, retaining records of this verification. IRS.gov

What Happens After You File

Processing timeline

Forms submitted online through the Tax Pro Account system typically record immediately to the Centralized Authorization File. Forms submitted by fax or mail take longer—generally 2-4 weeks for processing, though times vary by IRS workload.

CAF assignment

If your representative doesn't already have one, the IRS assigns them a CAF number—a unique nine-digit identifier used to track authorizations. This is separate from their PTIN or enrollment number.

IRS notification to representative

If you checked the box on Line 2 to have your representative receive copies of IRS notices, they'll start receiving correspondence on the matters you specified. They won't receive forms or publications, just notices and communications about your case.

Your representative gains access

Your representative can now contact the IRS on your behalf, access your tax transcripts, negotiate on your behalf, and perform the acts you authorized. They can use the IRS Practitioner Priority Service line (866-860-4259) for faster service.

You remain responsible

Authorizing a representative doesn't shift your tax obligations. You're still responsible for paying taxes owed, and the IRS can still contact you directly.

Revocation of prior authorizations

Unless you checked the retention box, any previous powers of attorney for the same tax matters are automatically revoked once the new Form 2848 is processed.

Verification

You can verify your representative's authorization status by contacting the IRS or having your representative check using their practitioner account.

FAQs

1. Can I authorize a family member who isn't a tax professional?

No. Form 2848 requires your representative to be eligible to practice before the IRS (attorney, CPA, enrolled agent, etc.). Family members who aren't licensed professionals cannot use this form. However, you can use Form 8821 (Tax Information Authorization) to allow a family member to receive your tax information without representing you.

2. How long does Form 2848 authorization last?

The authorization continues until you revoke it, the matter is resolved, or the authorized period expires. For future years, the IRS only records up to 3 years beyond the current year on the CAF system, but the power of attorney itself remains valid for the specific years you listed until revoked.

3. Can my representative sign my tax return?

Generally, no. Representatives can only sign returns in limited circumstances with specific IRS permission: when you're seriously ill or injured, continuously absent from the U.S. for at least 60 days before the filing deadline, or other good cause approved by the IRS. You must check the box on Line 5a and include required language explaining the reason.

4. What's the difference between Form 2848 and Form 8821?

Form 2848 authorizes someone to represent you and perform acts on your behalf before the IRS. Form 8821 only allows someone to inspect or receive your tax information—they cannot represent you, negotiate, or sign documents. Use Form 8821 for information sharing only.

5. What if I need to change or cancel my power of attorney?

To revoke authorization, write "REVOKE" across the top of the original Form 2848, sign and date it, and submit to the IRS. To add representatives or change the scope, submit a new Form 2848. Your representative can withdraw by writing "WITHDRAW" on the form, signing, and submitting it.

6. Do I need to submit Form 2848 to multiple IRS offices?

It depends. If you check the box on Line 4 (specific use not recorded on CAF), mail or fax it to the specific IRS office handling that matter. Otherwise, submit it once to the appropriate address listed in the Where To File chart, and it will be recorded on the CAF system for all IRS offices to access.

7. Can unenrolled return preparers represent me?

Only with limited rights. Unenrolled return preparers can only represent you before IRS customer service representatives or revenue agents during examinations of returns they prepared and signed. They cannot represent you before appeals officers or in collection matters, and they must have a valid PTIN and Annual Filing Season Program Record of Completion for recent returns.

For More Information

• Form 2848 and Instructions
• Submit Forms 2848 Online
• Publication 947: Practice Before the IRS and Power of Attorney
• Low Income Taxpayer Clinics