Illinois Tax Power of Attorney Form: Complete Guide to Form IL-2848

Form IL-2848, the Illinois Tax Power of Attorney, authorizes a representative to handle state tax matters on behalf of a taxpayer. This includes accessing confidential information, responding to notices, and speaking directly with the Illinois Department of Revenue. The form is essential for individuals and businesses managing issues related to the motor fuel tax law, including taxes on diesel fuel, liquefied petroleum gas, liquefied natural gas, compressed natural gas, and aviation fuel. It is also used in cases involving recreational-type watercraft operating on Illinois waters or motor vehicles operating on Illinois public highways.

Form IL-2848 is useful when dealing with audits, estimated payment penalties, unreported income, or disputes within certain taxing jurisdictions like Cook County. It also applies to compliance matters related to general merchandise sales and variations in the local sales tax rate. Taxpayers can submit the form electronically using their MyTax Illinois account. This platform helps streamline communication and filing with the state. To stay informed, taxpayers may benefit from a tax education webinar, which often covers compliance updates from the United States Department of the Treasury, the impact of the Consumer Price Index on tax rates, and changes to programs like the International Fuel Tax Agreement.

Finally, tax professionals and organizations such as Mental Health America emphasize the value of workplace mental health and foster mentally healthy workplaces, which are essential considerations when working in high-pressure tax environments.

Filing the Attorney Form

Form IL-2848 can be filed at any point during the tax process—before, during, or after tax issues arise. Submitting the form properly is essential to ensure your representative has legal authority, whether you are responding to a Department of Revenue notice, preparing for an audit, or delegating regular tax tasks.

The Illinois Department of Revenue accepts the form through multiple channels, including electronic submission via your MyTax Illinois account. Timely and accurate filing helps avoid communication delays and ensures your representative can act without interruption. Taxpayers should also be aware of the certification and documentation requirements that must accompany the form to be valid.

Here are the key points to understand when filing Form IL-2848:

• The form can be submitted at any stage of the tax process. Whether you're initiating representation at the start of a return or responding to an audit or collection notice, filing the form ensures legal authority is in place.
• Electronic filing is available through your MyTax Illinois account. This method is secure and fast and allows easier submission and approval process tracking.
• The form requires your signature and full identifying details, including your name, address, Social Security Number or FEIN, and the name and details of your appointed representative.
• Certification and supporting documentation may be required. For example, if an agent is signing on behalf of a business, fiduciary authority must be documented.
• Penalties may apply if tax matters are mishandled. Failing to submit Form IL-2848 properly can delay your representative's ability to act, potentially leading to issues like an estimated payment penalty or missed deadlines.

Filing the attorney form correctly is the first step in ensuring smooth and lawful tax representation in Illinois. In the next section, we'll explore how this form enables your representative to manage various tax affairs on your behalf.

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Managing Tax Affairs with Attorney Forms

Once filed and accepted, Form IL-2848 grants your authorized representative the ability to communicate with the Illinois Department of Revenue and act on your behalf in various tax matters. This authority extends beyond simply receiving mail or speaking with agents—it allows your representative to access tax records, submit documents, respond to notices, and resolve issues across multiple tax programs.

This feature is particularly valuable for taxpayers dealing with complex compliance issues across taxing jurisdictions or handling specialized returns. The representative can manage administrative steps that would otherwise require your direct involvement, including electronic interactions through your MyTax Illinois account.

A power of attorney form can handle the following common tax issues:

• This includes responding to notices and resolving disputes. Your representative can reply to audits, final notices, or assessments issued by the Illinois Department of Revenue and help reach resolutions quickly.
• Your representative is also responsible for managing IFTA and quarterly tax returns. The form is useful for managing fuel-related filings, including quarterly returns required under the International Fuel Tax Agreement.
• The process involves accessing and reviewing your tax account. With authorization, representatives can access confidential tax information such as account balances, filing history, and correspondence through state systems.
• Representatives are also responsible for managing issues related to specialized fuel taxation. This includes tax matters related to liquefied petroleum gas, diesel fuel, compressed natural gas, natural gas, and aviation fuel.
• Representatives engage in electronic communication with the department. Representatives can use approved channels to upload documents, send inquiries, or receive updates through the MyTax Illinois system.
• Representatives are also responsible for addressing identity verification letters and other official documents. Representatives may assist in responding to ID verification requests or submitting additional documentation required to confirm a taxpayer's identity.
• Representatives are also responsible for navigating local and jurisdiction-specific tax matters. This includes resolving issues related to general merchandise sales, regional sales tax, and activity within certain taxing jurisdictions, such as Cook County.

By delegating these responsibilities through Form IL-2848, taxpayers can streamline their compliance and avoid unnecessary delays or penalties. This form is crucial in ensuring efficient and authorized management of your Illinois tax affairs.

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Managing Tax Affairs with Attorney Forms

Form IL-2848 allows taxpayers to authorize representatives to manage a wide range of Illinois tax matters. This includes responding to final notices, handling quarterly International Fuel Tax Agreement (IFTA) returns, and accessing confidential tax information on behalf of the taxpayer.

Taxpayers can also use the power of attorney form to respond electronically to notices and submit documents through their MyTax Illinois account, streamlining communication with the Illinois Department of Revenue. This is particularly useful when managing multi-jurisdictional issues, such as those involving certain taxing jurisdictions or areas with complex local rules like Cook County.

The Illinois Department of Revenue offers resources to support representatives in these roles, including informational bulletins, guidance documents, and featured programs aimed at improving compliance. Taxpayers should also be aware of the importance of identity verification letters and similar documents, which are often required to confirm the authority of a representative during the tax process.

By formally authorizing a representative, taxpayers ensure that communication with the department is handled efficiently and legally. This process not only reduces administrative friction but also helps maintain compliance and prevent delays in resolving tax issues.

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What Is Form IL-2848?

Form IL-2848, officially titled the Illinois Department of Revenue Power of Attorney, is a legal document that allows taxpayers to authorize another person to act on their behalf in state tax matters. This form is required when an individual or business wants a third party—typically a tax professional—to receive confidential tax information, communicate directly with the Illinois Department of Revenue (IDOR), and represent them during audits, appeals, or other proceedings.

It is distinct from a general power of attorney, which may cover broader areas such as financial or medical decisions. Form IL-2848 is explicitly limited to Illinois tax-related matters and must be completed and submitted in compliance with IDOR requirements.

Key facts about Form IL-2848 include:

• It authorizes representation only for Illinois state tax matters. You cannot use the form to grant authority for federal tax issues or matters unrelated to Illinois taxes.
• It is issued and administered by the Illinois Department of Revenue. IDOR requires this form to verify and formalize third-party authority for handling taxpayer records and resolving state tax issues.
• It provides limited or full authority depending on the taxpayer's selection. The form allows you to specify which tax types, tax periods, and actions your representative can handle, including full access to all tax accounts if desired.
• It is commonly used in audits, collections, and appeals. Taxpayers often file Form IL-2848 when they need help resolving notices, setting up payment plans, or challenging a tax determination.
• It is legally binding and subject to expiration or revocation. The form remains valid for 10 years unless a new form is filed to revoke or update the existing authorization.

By submitting Form IL-2848, you ensure that the Illinois Department of Revenue officially recognizes the person representing you and has the appropriate legal authority to assist with your tax matters.

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Who Can Use the Illinois Power of Attorney Form?

Form IL-2848 is designed to be flexible in its use. Various taxpayers may file it—individuals, business entities, and fiduciaries—and support multiple authorized representatives. The flexibility ensures taxpayers can choose the most appropriate person or professional to handle state tax matters.

Eligible Parties Who Can Grant Authority

• Individual taxpayers, including residents and non-residents, may use the form to authorize a representative for personal income tax matters or other state-level obligations.
• Sole proprietors and joint filers can appoint a representative, though joint filers must both sign the form unless one spouse is explicitly authorized to act for both.
• Corporations, partnerships, limited liability companies (LLCs), and nonprofit organizations may designate a representative if the signer has legal authority to bind the entity.
• Trusts and estates may authorize representation through the executor or trustee, who must attach appropriate documentation verifying their fiduciary authority.

Who Can Act as a Tax Representative in Illinois

• Attorneys licensed to practice law may serve as tax representatives and handle all tax-related communications and proceedings with the Illinois Department of Revenue.
• Certified Public Accountants (CPAs) and Enrolled Agents (EAs) are qualified to represent taxpayers and must include their professional identification numbers on the form.
• Other individuals, including family members or third-party professionals, may be appointed representatives, but additional requirements apply. Depending on the representative's role and relationship with the taxpayer, these may include the need for notarized signatures or disinterested witness statements.

Taxpayers should carefully select a representative who understands Illinois tax procedures and has the credentials or authority to manage their specific situation. Choosing the right person can help avoid delays, errors, and unnecessary complications when interacting with the Department of Revenue.

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What Authority Does Form IL-2848 Grant?

When properly completed and filed, Form IL-2848 grants your representative the legal authority to act on your behalf in matters involving the Illinois Department of Revenue. The form can provide broad or limited powers depending on how it is filled out. You can allow your representative to handle all tax matters or restrict their authority to specific tax types, periods, or issues.

This flexibility allows taxpayers to tailor the scope of representation to their unique needs, whether that involves routine filings, dispute resolution, or specialized tax concerns. However, the authority is not unlimited, and certain restrictions and procedural conditions apply.

Full, Limited, or Specific Authority

• Full authority allows the representative to manage all state tax matters. This includes accessing tax records, communicating with IDOR, responding to notices, and appearing in discussions or audits on your behalf.
• Limited authority restricts the representative to designated tax types and periods. For example, you might authorize someone only for sales tax matters from 2023 to 2024 or for handling a specific audit.
• Specific authority requires additional documentation. If you want your representative to perform specialized actions—such as executing settlement agreements or requesting private letter rulings—you must attach Form IL-2848-B to outline those permissions.

Actions a Representative Can Perform

• They can access your confidential tax information. This includes tax return data, payment history, account balances, and correspondence with the Illinois Department of Revenue.
• They can communicate directly with IDOR. Authorized representatives can call, email, or write on your behalf to discuss ongoing cases, submit documentation, or clarify outstanding issues.
• They may represent you in informal proceedings. This includes audits, compliance reviews, and correspondence-based appeals not involving formal litigation.

Limitations of the Authority

• They cannot sign tax returns unless you explicitly allow it. Form IL-2848 includes a checkbox to prevent representatives from signing returns; if left unchecked, limited signing authority may be inferred depending on the return type.
• Federal tax matters are beyond their authority. This form applies strictly to Illinois taxes. For federal representation, you must file IRS Form 2848 separately.
• Only attorneys can represent you before the Illinois Independent Tax Tribunal. If your case proceeds to formal litigation, you must be represented by an attorney admitted to practice law.
• The form automatically expires after 10 years. Unless revoked earlier, the authority granted by Form IL-2848 remains in effect for up to 10 years from the date of signing.

Understanding these boundaries ensures that you grant appropriate, lawful authority to your representative and avoid granting powers unintentionally or more than what's needed.

Step-by-Step: How to Fill Out Illinois Form IL-2848

Filling out Form IL-2848 correctly is essential to ensure your representative is granted the appropriate authority and that the Illinois Department of Revenue accepts the form immediately. The form includes multiple steps and optional attachments, so it is essential to follow each part carefully.

Here is a step-by-step guide to completing the form:

1. Complete Step 1: Provide the taxpayer's identifying information.

Enter your full legal name, Social Security or Federal Employer Identification Number (FEIN), and mailing address. You must include your spouse's information if the form applies to a jointly filed return.

2. Select the type of action you are taking.

At the top of the form, choose whether to add a new POA, change an existing authority, or remove a prior authorization.

3. Complete Step 2: Enter representative information.

Provide the full name, mailing address, phone number, and email of the person or firm you authorize. Also include the representative's identification number (such as an attorney license, PTIN, FEIN, or SSN).

4. Indicate if Form IL-2848-A is attached.

If you appoint more than one representative, you must attach Form IL-2848-A to include additional names and credentials.

5. Complete Step 3: Define the scope of authority.

Choose between full authority and limited authority. If you choose limited authority, specify the tax types (e.g., income tax, sales tax, motor fuel tax) and the applicable periods or audit ID numbers. To grant specific powers, check the appropriate box and attach Form IL-2848-B.

6. Indicate whether your representative may sign tax returns.

If you do not want the representative to sign tax returns on your behalf, you must check the box in Step 3 that explicitly prohibits this action.

7. Complete Step 4: Add fiduciary or authorized agent information (if applicable).

If someone other than the taxpayer is signing the form—such as a corporate officer, trustee, or legal guardian—enter their name, title, and contact details. Supporting documentation of their authority may be required.

8. Complete Step 5: Sign and date the form.

The taxpayer or authorized agent must sign and date the form. If the form covers a jointly filed return, both spouses must sign unless otherwise specified.

9. Complete Step 6: Provide witness or notary signatures if required.

If your representative is not an attorney, CPA, or enrolled agent, then two disinterested witnesses or a notary public must complete this section. The date of witnessing or notarization must match the date of signature in Step 5.

10. Review the form for completeness and accuracy.

Before submission, ensure all required fields are filled in, signatures are included, and any necessary attachments (IL-2848-A or IL-2848-B) are provided.

Common Mistakes to Avoid

• Submitting an outdated version of the form downloaded from an unofficial source.
• Leaving tax periods or representative identification numbers blank.
• Forgetting to sign the form or omitting a required spouse's signature.
• Another common mistake is failing to include additional forms when authorizing multiple representatives or granting specific powers.
• Attempting to submit the form without proper witness or notary requirements when applicable.

Completing Form IL-2848 with care ensures that your chosen representative can begin assisting you promptly without delays due to form rejection.

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How to Submit the Illinois Tax POA Form

Once Form IL-2848 is completed and signed, it must be submitted to the Illinois Department of Revenue using one of the approved methods. Choosing the correct submission channel ensures timely processing and avoids delays that could impact your representative's ability to act on your behalf. Electronic filing is generally preferred, but other options are available based on your circumstances.

Here are the accepted methods for submitting Form IL-2848:

• Submit the form online through your MyTax Illinois account. This is the fastest and most secure option. Both individuals and businesses can upload a completed PDF of the form and receive confirmation of receipt within 1–3 business days.
• Email the completed form to REV.POA@illinois.gov. While this method is convenient, it is not considered secure. Each form must be submitted as a separate PDF attachment, and processing usually takes about three business days.
• Fax the form to 217-782-4217. This option is available for those who prefer not to submit online or by email. Do not include a cover sheet; ensure each form is faxed separately.
• Mail the form to the Illinois Department of Revenue. Send your completed form to:

POWER OF ATTORNEY FORM 3-252

Illinois Department of Revenue

PO Box 19001

Springfield, IL 62794-9001

Mailed forms may take longer to process, and no confirmation is provided unless the form is rejected.

• Do not attach the form to a tax return. The Illinois Department of Revenue does not accept Form IL-2848 as part of a return submission. Doing so will delay the form's processing and may result in it being overlooked.

Processing Time and Confirmation Details

• Online and email submissions are typically processed within three business days, with confirmation provided for approved forms.
• Fax submissions follow the same three-day timeline but only generate a notification if the form is rejected.
• Mail submissions may take significantly longer and do not generate a standard confirmation of receipt or approval.

Selecting the correct submission method helps avoid delays in communication between your representative and the Department of Revenue, especially when urgent tax matters are involved.

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How to Revoke or Update a Power of Attorney in Illinois

There may come a time when you need to cancel, replace, or revise an existing Form IL-2848. Whether you're changing representatives, updating contact details, or limiting a representative's authority, the Illinois Department of Revenue offers several straightforward ways to revoke or update a power of attorney. Handling these changes properly is essential so the department can accurately record who is authorized to act on your behalf.

You can revoke or update an existing power of attorney by doing any of the following:

• File a new Form IL-2848 with the "Remove Existing POA" option selected. This will formally revoke the current authorization without adding a new representative.
• File a new Form IL-2848 with new representative information. If you check the box for "Add New POA" and complete the form fully, it automatically revokes any prior authorization for the same tax types and periods.
• Submit a signed withdrawal statement from your current representative. Your representative can withdraw by writing "WITHDRAW" atop their previously filed IL-2848, signing and dating the form, and submitting it to the department.
• Send a written notice to revoke an existing authorization. If the representative no longer has the original form, they may submit a statement confirming withdrawal. The statement must include your name, taxpayer ID, affected tax matters, and the representative's signature and date.
• Use the "Change Existing POA" option on a new IL-2848 form. This lets you update specific details—such as tax periods, representative addresses, or contact info—without completely revoking all prior authority.

Processing Timeline

Revocations and updates adhere to the same processing timelines as the original submissions:

• Online, email, and fax are typically processed within three business days.
• Mail submissions may take longer and not generate a confirmation unless the form is incomplete or rejected.

Taking prompt action to revoke or update your power of attorney ensures that only the right individuals can access your confidential tax information and authority to represent you.

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Differences Between IL-2848 and IRS Form 2848

Taxpayers often confuse Illinois Form IL-2848 with the federal IRS Form 2848, but these documents serve different purposes. Submitting the wrong form to the wrong agency can result in delays, rejections, or a lack of legal authority for your representative. To ensure your tax matters are handled properly, it's essential to understand how these two forms differ.

Here's a comparison of the most important differences:

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1. Jurisdiction

• IL-2848 (Illinois Form): Used for Illinois Department of Revenue matters only
• IRS Form 2848: Used for federal tax matters with the Internal Revenue Service (IRS)

2. Purpose

• IL-2848: Grants authority for handling state tax matters in Illinois
• IRS Form 2848: Grants authority for federal tax filings, appeals, and communications

3. Accepted By

• IL-2848: Accepted by the Illinois Department of Revenue only
• IRS Form 2848: Accepted by the IRS only; not valid for state tax agencies

4. Filing Method

• IL-2848: Can be submitted via MyTax Illinois, email, fax, or mail
• IRS Form 2848: Submitted through IRS e-Services (online), fax, or mail

5. Representative Eligibility

• IL-2848: Allows attorneys, CPAs, enrolled agents, and other individuals with additional verification
• IRS Form 2848: Limited to attorneys, CPAs, and enrolled agents only

6. Signature Requirements

• IL-2848: May require witnesses or notarization, especially for non-professional representatives
• IRS Form 2848: Does not require a witness or a notary

7. Expiration

• IL-2848: Automatically expires after 10 years unless revoked earlier
• IRS Form 2848: No set expiration; must be revoked manually if no longer needed

8. Special Authority Attachments

• IL-2848: Use Form IL-2848-B to request specific powers or authority
• IRS Form 2848: May require additional attachments depending on the scope of representation

If you require representation for state and federal matters, you must complete and submit each form to the appropriate tax authority.

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FAQs: Illinois Tax Power of Attorney Form

How long is Form IL-2848 valid in Illinois?

Form IL-2848 is valid for 10 years from the date it is signed, unless the taxpayer revokes it earlier or submits a new form that replaces it for the same tax types and periods. This extended validity period ensures long-term authorization but also allows for changes if representation needs shift or if you prefer to update your designated agent sooner.

Can I authorize more than one representative?

Yes, you can appoint multiple representatives using Form IL-2848. However, to do so, you must also complete and attach Form IL-2848-A. This supplemental form lists the additional representatives, along with their contact and credential details. Proper documentation ensures each representative is recognized by the Illinois Department of Revenue.

Does IL-2848 allow my representative to sign tax returns?

Not automatically. If you want your representative to sign tax returns on your behalf, you must leave the Step 3 checkbox unchecked. Checking the box will specifically prohibit them from signing. Carefully review this section before submission, as it controls whether your agent is legally allowed to sign returns for you.

Can my representative handle payment plans or tax debts?

Yes, as long as you authorize them properly on the form. Your representative can work directly with the Illinois Department of Revenue to request payment arrangements, respond to tax collection actions, and help resolve outstanding account issues. Be sure the scope of authorization clearly reflects these powers.

What happens if I submit an incomplete or outdated form?

Form IL-2848 will be rejected if it is outdated or missing required information, such as fields, signatures, or necessary attachments. Before resubmitting, ensure you complete the most recent version of the form in full. A complete and up-to-date form is critical for the Department of Revenue to process your authorization efficiently.