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Internal Revenue Service

Fill out Form 2848 online

Power of Attorney and Declaration of Representative

Form 2848 lets you authorize an individual who is eligible to practice before the IRS, such as an attorney, CPA or enrolled agent, to represent you before the IRS for the tax matters and periods you list. The representative can also inspect and receive your confidential tax information for those matters. You complete and sign Part I, and each representative signs the declaration in Part II.

Fill out Form 2848Blank form from the IRS

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Edition
Rev. January 2021
Pages
2
Fillable fields
92
Checked against the IRS
November 8, 2026

GuruPDF is not affiliated with the Internal Revenue Service. This page explains the form in plain words; it is not legal or tax advice. Always check the official instructions before you file.

Who uses Form 2848

  • Individuals who want an attorney, CPA, enrolled agent or other eligible person to represent them before the IRS
  • Businesses, partnerships, trusts, estates, exempt organizations and employee plans appointing a representative
  • Representatives, who complete and sign the declaration in Part II
  • Taxpayers helped by a student or law graduate at a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP)

Before you start

  • Your name, address and taxpayer identification number(s): SSN or ITIN, and EIN if a business is covered
  • For a business or other entity, its name, EIN and business address, and the title of the person signing
  • Each representative's full name, mailing address, CAF number (or "None") and PTIN, if they have one
  • The tax matters, tax form numbers and specific years or periods the authorization should cover
  • A copy of any earlier power of attorney you want to keep in effect
  • For an employee plan, the three-digit plan number

How to fill out Form 2848

  1. Line 1: Taxpayer information

    Enter your name and address, your taxpayer identification number(s) and a daytime phone number. An individual enters an SSN or ITIN, and also the business EIN if the authorization covers a sole proprietorship's business or employment tax matters. A corporation or other organization enters its name, EIN and business address; trusts, estates, partnerships and employee plans follow their own rules in the instructions, and a plan also enters its plan number. Don't enter your representative's address here. This form does not change your address on IRS records; Forms 8822 and 8822-B do that.

  2. Line 2: Representative(s)

    Enter the full name and mailing address of each representative (up to four on this form), with their nine-digit CAF number and their PTIN, if any, plus phone and fax. If a representative has no CAF number, write "None" and the IRS will assign one. Check the box under a name if that person should receive copies of IRS notices; the IRS sends copies to no more than two representatives. The "Check if new" boxes show that the representative's address, telephone or fax number changed since the CAF number was issued. To name more than four, write "See attached for additional representatives" and attach another Form 2848.

  3. Line 3: Acts authorized

    This line is required. For each matter, enter the description (for example Income, Employment or Civil Penalty), the tax form number (for example 1040 or 941) and the specific years or periods, such as "2018 thru 2020". For a fiscal year, enter the ending year and month as YYYYMM. If a column does not apply to the matter, write "Not Applicable". The authorization covers only the years or periods you list here.

  4. Line 4: Specific use not recorded on the CAF

    Check this box only if the authorization is for a one-time or specific matter that the IRS does not record on its Centralized Authorization File (CAF), such as a private letter ruling request, an EIN application or a claim on Form 843. Describe that matter on line 3. A form with this box checked goes to the IRS office handling the matter.

  5. Lines 5a and 5b: Extra acts and acts not authorized

    On line 5a, check any extra powers you want to give: accessing your IRS records through an Intermediate Service Provider, authorizing disclosure to third parties, substituting or adding representatives, or signing a return. List anything else next to "Other acts authorized". Someone else may sign your income tax return only in limited cases (disease or injury, continuous absence from the United States for at least 60 days before the due date, or IRS permission for other good cause), and the instructions give a statement you must write on the lines. Line 5b already states that representatives may not endorse or negotiate a government check issued for a federal tax liability; list there any other acts you do not want your representatives to perform.

  6. Lines 6 and 7: Earlier powers of attorney and your signature

    Filing this form automatically revokes earlier powers of attorney on file with the IRS for the same matters and years or periods. To keep one in effect, check the box on line 6 and attach a copy of it. On line 7, sign and date the form, enter your title if you sign for a business or other entity, and print your name. If the taxpayer on line 1 is not an individual, also print that taxpayer's name.

  7. Part II: Declaration of Representative

    Each representative signs and dates Part II, in the same order as listed on line 2. They enter the letter of their designation from the list on the form (a to h, k or r; for example a for attorney, b for CPA, c for enrolled agent), the licensing jurisdiction and their bar, license, certification or enrollment number. For designations d to f (officer, full-time employee, family member), the title, position or relationship goes in the licensing jurisdiction column. An unenrolled return preparer (h) enters a PTIN, and a qualifying student or law graduate (k) enters LITC or STCP and attaches the Taxpayer Advocate Service letter.

After you fill it out

Form 2848 is sent to the IRS, either by you or by a representative acting for you. It can be uploaded on the IRS's online submission page, which needs a Secure Access account, or faxed or mailed to the IRS unit listed for your location in the Where To File Chart in the instructions; check the current address and fax number there. If you checked the box on line 4, send it to the IRS office handling that matter instead. Use one method only: if you already faxed or mailed the form, don't also submit it online.

Signing: The instructions say you must sign by hand if you send Form 2848 by mail or fax, and that typed, digital or electronic signatures are not valid then, so print the form and sign it in ink. A form signed electronically can only be submitted through the IRS's online submission page.

Watch out for

  • Do not use general references such as "All years", "All periods" or "All taxes" on line 3. The IRS returns a power of attorney that uses them.
  • The IRS returns the form if line 7 is not completed, signed and dated by the taxpayer, or if Part II is not completed, signed and dated by each representative. A checked line 6 box with no copy of the earlier power of attorney attached is also a common reason for rejection.
  • Checking the Intermediate Service Provider box or adding other acts on line 5a, or limiting acts on line 5b, makes the authorization "modified" on the CAF. Representatives then cannot get your transcripts through the Transcript Delivery System or set up an installment agreement for you in Tax Pro Account for those matters.
  • A separate Form 2848 is needed for each taxpayer. Spouses who filed a joint return must each file their own, even if they name the same representative.

Questions about Form 2848

What is the difference between Form 2848 and Form 8821?

Form 2848 authorizes an eligible individual to represent you before the IRS, which includes inspecting and receiving your tax information. Form 8821 only lets a person or organization inspect or receive your confidential tax information; it does not let them represent you.

Who can I name as my representative?

Only individuals eligible to practice before the IRS, as listed in Part II, such as attorneys, CPAs and enrolled agents, and in some cases an officer, full-time employee or immediate family member. An unenrolled return preparer can represent you only during an examination of the tax period covered by a return they prepared and signed, and must have a valid PTIN and the required Annual Filing Season Program Record of Completion.

How long does my representative have to sign after I sign?

If you sign first, the representative must sign within 45 days for a domestic authorization, or within 60 days if you live abroad. If the representative signs first, there is no time limit for you to sign.

How do I revoke a power of attorney?

Write "REVOKE" across the top of the first page of the power of attorney, sign and date it below that, and mail or fax a copy to the IRS using the Where To File Chart, or to the office handling a specific matter. If you don't have a copy, send a signed and dated statement listing the matters, the years or periods, and the name and address of each representative whose authority you are revoking.

Will a new Form 2848 cancel an earlier one?

Generally yes, for the same matters and years or periods. To keep an earlier power of attorney in effect, check the box on line 6 and attach a copy of it. Filing Form 2848 does not revoke a Form 8821.

Official information

Page text last reviewed November 7, 2026.

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