Fillable Form IRS 2848

What is Form 2848?

Form 2848, Power of Attorney and Declaration of Representative, is an Internal Revenue Service (IRS) document that authorizes an individual or organization to represent a taxpayer by appearing before the IRS.

Form 2848 authorizes individuals or organizations to represent a taxpayer when appearing before the IRS. Authorized representatives include attorneys, CPAs, and enrolled agents. Signing Form 2848 and authorizing someone to represent you does not relieve a taxpayer of any tax liability.

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.

How to fill out Form 2848?

Line 1 – Taxpayer information:

• List the personal information of the taxpayer here because whoever the taxpayer is will be using the form to appoint a representative.
• List their Social Security number as the taxpayer identification number.
• Provide their daytime telephone number and plan number.

Line 2 – Representative:

• List your personal information here if you will be the representative.
• You need to include a CAF number. If you don’t have one, enter “none” and the IRS will assign a number to you.
• Provide the following information of the representative like:
  • PTIN
  • Telephone No.
  • Fax No
• If the applicant wants to receive copies of all notices and communications sent by the IRS, the box that is provided under the representative's name and address must be checked.

Line 3 – Acts authorized:

• In order for the power of attorney to be valid, 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).
• Under “Years or Periods,” be specific.
  • Do not write “all years.” Instead, list the current tax year for which you are filing a return, or you can list a series of years to cover past and future filings.

Line 4 – Specific use not recorded on CAF:

• Mark this box only if the power of attorney designation is one-time or specific use power of attorney.
• 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)
  • Freedom of Information Act (FOIA) requests

Line 5a – Additional acts authorized:

• If you need to sign the applicant’s tax return because the applicant is no longer capable or competent, mark the box “Sign a return.”
• The representative is not authorized to use an Intermediate Service Provider to retrieve the applicant’s confidential tax information indirectly from the IRS unless the box is checked on line 5a.
• It will need a reason like:
  • Disease or injury.
  • Taxpayer who is out of the country and can’t file a return.
  • For specific permission to act as a representative for other good causes.

Line 5b – Specific acts not authorized:

• You likely can leave this blank unless there are specific acts the applicant doesn’t want you to perform.

Line 6 – Retention/revocation of prior power 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.
• Mark this box only if the applicant previously appointed a power of attorney and you don’t want that person’s power of attorney to be revoked with the appointment of you as the applicant’s new representative.

Line 7 – Signature of taxpayer:

• The applicant can sign the form if he or she still is competent and capable of signing.
• If not, you can sign as power of attorney then list POA for [applicant’s name] as your title, then print your name and the name of the applicant for whom you are signing.
• 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.

Part II – Declaration of representative:

• List the letter designation that best describes you. Choose the letter that applies to you. Under licensing jurisdiction, list your relationship to the taxpayer (example: child or step-child). Then sign and date the form.

Frequently Asked Questions About Form 2848

What is Form 2848 used for?

The IRS Form 2848 is used to give someone the authority to represent you. It's basically a power of attorney form and can be used in tax, non-tax, and even civil matters. However, the common use is for tax-related matters.

IRS Form 2848 gives someone that you authorize, also known as your "attorney-in-fact", acting with limited powers, the right to represent you before the IRS. It is an excellent substitute for having your own expert representation.

Take note that since you should only use IRS form 2848 to provide permission for an individual or business (taxpayer) to represent you before the Internal Revenue Service, you should not use IRS form 2848 if you already have a power of attorney on file with the IRS.

What is a power of attorney?

A power of attorney is a designation that allows another person to act on someone's behalf. This can be limited or general. A person designated as an agent with limited powers cannot do everything the principal could do. For example, he or she may not be able to represent the principal in court proceedings, while a general power of attorney would allow this.

Moreover, A power of attorney is an individual or legal entity that is authorized to act on behalf of another individual or business. It may be granted to authorize transactions related to taxes, real estate, banking, family matters, and other types of decisions.

In some cases, a power of attorney can also cover business matters as well as personal ones. In this case, the person who has been given the power of attorney will be allowed to conduct business on behalf of the company. This could mean that they are able to sign contracts, file tax returns, or make other decisions that can impact an individual or company's financial or legal well-being.

Do I need to file IRS Form 2848?

??You can file IRS form 2848 if you are asking an authorized representative to represent you before the IRS. If your attorney, CPA, or enrolled agent cannot help you, they can appoint another person to represent you at no cost. You will need to sign Form 2848 and have it notarized.

There are people who do this for a living because you pay them by the hour. Notaries can charge you a small fee to witness your signature and notarize your Form 2848.

What is the difference between IRS Form 8821 and IRS Form 2848?

IRS form 8821, Tax Information Authorization, is used to report information about a "Taxpayer Representative." The form can be used by an attorney, accountant, or enrolled agent to report the relationship with their client while IRS form 2848, Power of Attorney and Declaration of Representative, is used to appoint an authorized representative. This form is generally used to appoint an individual as a Power of Attorney for tax purposes or as a limited-use Power of Attorney, where the appointed person can only perform specific actions on behalf of the taxpayer. An additional problem with the use of this form may be that it requires a notary public to witness the taxpayer signing the form, which will leave a paper trail.

How long is Form 2848 valid?

The IRS 2848 form is valid until revocation is received. They have a grace period of 5 years to find out that the power of attorney has been revoked by sending you a notice in the mail. When they receive such a letter, they will close your file and cut off all contact with you. If you need their help despite this, however, it would be necessary for them to accept you as a client again by re-submitting the form.

If they have already started an audit on your case, however, you are no longer able to revoke this power of attorney. If you want to do so, it would be necessary for them to first close your file. The revocation will then only come into effect after the date at which the file was closed.

In other words, you cannot stop your case from being audited just by submitting a revocation letter. In fact, whether or not you submit such a letter will no longer have any influence on your case because it is already being handled by them and it would therefore be impossible to withdraw from this process without closing your case and thus making the revocation null and void.

What is the CAF number on IRS Form 2848?

The CAF number on IRS form 2848 is a number combination assigned to individuals based on the filing of the 2848 form.

CAF stands for Centralized Authorization File. The CAF is an electronic file that contains information about one specific taxpayer.

Who needs a CAF number?

A CAF number on IRS form 2848 is only required for those who are representing the taxpayer before the IRS.

Can IRS form 2848 be signed electronically?

IRS form 2848 can be signed electronically. Since July 2011 the IRS has been allowing taxpayers to sign form 2848 electronically.

Who is required to have a PTIN?

Those who are required to have a Preparer Tax Identification Number (PTIN) include:

• Tax return preparers who file 10 or more tax returns in a calendar year; and
• Paid tax return preparers that have ongoing hired-gun responsibilities, such as accountants who regularly work for the same client providing ongoing accounting services.

Does the IRS recognize power of attorney?

The Internal Revenue Service (IRS) recognizes power of attorney as a standard practice for people who don't have the time or availability to manage their own financial affairs.

What are the types of IRS Form 2848 representatives?

Individuals authorized to sign Form 2848 are called "representatives." There are two types of representatives: "Taxpayer" and "Non-taxpayer".

• Taxpayer Representative — is someone who has authority to represent you before the IRS because they have either an actual (explicit) or implied (constructive) Power of Attorney (POA). An individual who has an actual POA is one giving the representative the authority to act, or sign. If you are physically ill or incapacitated and cannot meet with IRS personnel on your own, then you may want to consider obtaining a power of attorney from your doctor. The powers granted in a doctor's POA are limited to your illness or incapacity, and a tax professional should be consulted for any other purpose. An individual who has an implied POA is one where the representative acts as your agent based on a representation that he or she has authority to act on your behalf by virtue of his/her position as executor of your will or as the administrator of your estate, or by virtue of his or her authority to act for you. For example, an individual who is appointed as a personal representative in a will is an implied POA and may sign Form 2848 on behalf of the deceased taxpayer. An authorized Taxpayer Representative can also use his or her own Social Security Number on the form as long as they have an implied POA from the taxpayer whose return is being filed.
• Non-Taxpayer Representative — has no authority to represent you before the IRS because he or she does not have either an actual or implied POA. This type of representative intends to assist a taxpayer in his/her dealings with the IRS. For example, if you are having trouble filing your return, you may want to ask an individual who has experience dealing with the IRS for assistance. This person is referred to as a Non-Taxpayer representative.

How do I get rid of IRS Form 2848?

If you want to revoke a previously executed IRS form 2848 power of attorney form for tax purposes, you have to prepare another form 2848. You can't just fill out the revocation section of the old one.

It's important that this new form is notarized, but it must be done by a different notary than the one who notarized the power of attorney is revoked. The purpose is to prove that two separate people saw the revocation in person, to make it harder for someone to claim it was signed in front of them. The new notary uses a different stamp each time you go to have your power of attorney revoked.

How do I withdraw from power of attorney?

To withdraw from your power of attorney for IRS form 2484, you should note that it is possible to revoke the document at any time. It can be revoked simply by filing another power of attorney for IRS form 2484 with an effective date later than when the previous one was filed. The cancellation will be effective on the date that is stated in the document. In most cases, it will be effective as of the date you file it.

Who can represent taxpayers before the IRS?

Those who can represent taxpayers before the IRS include enrolled agents who are licensed by the federal government, attorneys, certified public accountants, and enrolled actuaries. All have passed a three-part exam that tests their familiarity with tax code provisions and accounting methods, according to the IRS' website. In addition to these professional designations, some members of the public can represent others before the Internal Revenue Service as volunteer preparers or as non-professional individual volunteers.

Can a power of attorney revoke themselves?

A power of attorney can terminate his or her power of attorney in writing at any time.

Can a person with dementia change his power of attorney?

A person with dementia maintains his or her legal right to make decisions and change his or her power of attorney for a period of time after the diagnosis. This is referred to as "judicial capacity."

When a person appears to lack legal capacity, or when there is concern that he or she might not have it in the future, another person may make decisions for them, without their consent.

Can you fax documents to the IRS?

The IRS has no fax line, contrary to popular belief. You cannot send documents to the agency via fax. Despite this, many taxpayers still attempt to do so. The reason they want to is because of another false notion: that you can get your refund faster by faxing in proof of your identity and bank account numbers than by mailing these items to the IRS. This idea arose because taxpayers can electronically file (e-file) their tax returns, and the IRS recommends e-filing as the fastest way for them to receive their refunds.

What is the purpose of IRS Form 2848?

A power of attorney for IRS form 2484 allows you to appoint a person to represent you before the Internal Revenue Service. This applies to all matters except collecting money or representing you at an audit. This form needs to be completed by a notary public, and it becomes effective as soon as it is filed.

There are two types of persons who can execute a power of attorney for IRS form 2484. One group includes your spouse, family members, any other person 18 or older, and certain groups of people that have specific powers under state law. The second group includes the executor in the case of your death. If you are the executor, you do not need to file a power of attorney for IRS form 2484.

Does Form 2848 need to be notarized?

IRS form 2848 power of attorney needs to be notarized to be valid. There is just one exception from that rule which allows notarizing a copy of the form.

Your valid power of attorney must be a document you have lawfully executed, with your signature properly notarized by a Notary Public. The IRS will accept a copy of your power of attorney with the proper documentation to show where and when it was notarized.

Does Form 2848 expire?

Form 2848 power of attorney does not expire. If the taxpayer appointed a power of attorney and it hasn't been revoked, it remains valid until it expires under local law. The power-of-attorney document must be on the taxpayer's properly completed and signed Form 2848, Power of Attorney and Declaration of Representative, or a similar form that meets the requirements in Treasury Regulation 601.702(a)(2).

If you receive an unsigned copy of Form 2848, then consider it invalid unless it is accompanied by a written declaration signed by the taxpayer certifying that the representative has been granted full power and authority to sign tax returns, claims for refund, waivers, consents, deeds, releases, satisfactions of judgments and powers of attorney.

Signing your name as "Taxpayer" or under similar wording does not constitute a written declaration. Also, a photocopy or facsimile of the signature of the taxpayer is not valid unless it's certified to be a true copy by an IRS employee authorized to sign returns for this purpose.

How long does it take the IRS to process form 2848?

The IRS may need several weeks for your form 2848 to be reviewed and approved or denied. You may need to call your tax professional concerned about the status of your form 2848.

How do I file taxes if my parent has dementia?

If your parent has dementia, you can file taxes by yourself, using IRS form 2848 Power of Attorney and Declaration of Representative.

In most states, your parent no longer has the legal capacity to sign his or her tax return. In order for you to file a joint return on their behalf, they must have a signed power of attorney form which designates you as their representative.

If your parent lives in a different state than where he or she is filing a return, you will need to file separate forms with both states.

In addition to the power of attorney form, you must also complete and submit IRS form 2848, which designates who can receive copies of tax-related documents from the IRS.

Should I give my tax preparer power of attorney?

In general, a power of attorney is a powerful tool that lets you authorize someone else to act on your behalf. It is advisable to give a power of attorney to a responsible person who understands your financial situation and who you trust to make sound decisions on your behalf.

For a tax preparer, a power of attorney gives the agent the ability to sign your tax return as well as any other document you may need preparing by an accountant or lawyer. If they have a power of attorney for this purpose, the agent does not need to come with you when they print the documents from your tax software.

In fact, it may be a good idea to make this arrangement in order to better manage your time and effort when doing your taxes. It provides an opportunity for more accurate calculations on their end as well because they can check information directly from you rather than having to rely on your memory alone.

Where to file Form 2848?

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)