How to fill out Form 2848 (power of attorney), line by line

• Before you fill out Form 2848: what it authorizes and when to use another form

• The choices that change your Form 2848 before you sign it

• Part I, lines 1–2: identify the taxpayer and representative

• Finish Form 2848: taxpayer signature and representative declaration

• Submit Form 2848 using the route that matches your form

Before you fill out Form 2848: what it authorizes and when to use another form

Form 2848 is an IRS authorization for representation, not a general power of attorney for every purpose. It authorizes the eligible representative you name to handle the matters you specify, including inspecting or receiving confidential tax information for those matters and performing authorized acts before the IRS.

Representation or information access?

Choose the form based on what you need the other person to do.

Do not use Form 2848 merely because someone needs access to your records. Form 8821 is the IRS form for information access without representation. If neither form fits the task, you can return to the government form instructions hub.

What Form 2848 does not do

A separate Form 2848 is required for each taxpayer. Spouses who filed a joint return must each complete and execute their own form, even if they appoint the same representative. Appointing a representative also does not transfer the taxpayer’s tax obligations to that person.

• government form instructions

The choices that change your Form 2848 before you sign it

Before entering names and contact details, decide exactly what authority the form should cover. Lines 3 through 6 determine the matter and time period, whether the IRS records the authorization on its Centralized Authorization File (CAF), which extra powers apply, and whether an earlier power of attorney remains effective.

Line 3: define the exact matter and period

Line 3 defines the authorization. For each matter, enter the description of the matter, the tax form number when applicable, and the exact year or period when applicable. The representative’s authority applies only to the years or periods listed here, and the tax forms must directly relate to the taxpayer identified on line 1.

Use the entry pattern that fits the matter.

Future periods may be listed, but the IRS will not record a future period on CAF if it is more than three years from December 31 of the year the IRS receives the form. Estate-tax entries use the decedent’s date of death instead of a year or period. Employee-plan matters include the plan number in the matter description. Partnership, penalty, and innocent-spouse matters have additional official line-3 directions, so do not replace those directions with broad wording.

CAF status and specific-use filing

CAF is the IRS system that stores representative-authority information so IRS personnel can access it without requesting the original document. Check line 4 only for a specific-use power of attorney: a one-time or specific-issue authorization, or an authorization not tied to a specific tax period other than civil penalties, that the IRS does not record on CAF. Make the issue clear on line 3. Examples include an EIN application, a Form 843 claim, a corporate dissolution, or a FOIA request.

If line 4 is checked, the instructions direct you to mail or fax the form to the IRS office handling that matter. The representative should bring a copy to each IRS meeting. A specific-use authorization does not revoke prior CAF-recorded powers or powers for unrelated specific matters.

Extra powers, exclusions, and older authorizations

For the matters on line 3, the representative ordinarily may inspect or receive confidential tax information and perform acts you could perform, subject to line 5b. But several powers are excluded unless you specifically add them on line 5a: use of an Intermediate Service Provider to access IRS records, third-party disclosure authority, authority to substitute or add a representative, and authority to sign a return. Check only the authority you intend to grant. Use line 5b to list acts the representative may not perform.

Return-signing authority is especially limited. It may be granted only because of disease or injury, continuous absence from the United States, including Puerto Rico, for at least 60 days before the filing due date, or other good cause for which the IRS grants permission. The line-5a box and the required statement under 26 CFR 1.6012-1(a)(5), including the specific reason, are both required. No entry can authorize a representative to endorse or negotiate a government check issued for a federal tax liability.

Compare line 3 with any existing power of attorney. A new Form 2848 generally revokes earlier CAF-recorded powers for the same matters and periods. To keep an earlier power in effect, check line 6 and attach a copy of every power you want to retain. Filing Form 2848 does not revoke a Form 8821.

Part I, lines 1–2: identify the taxpayer and representative

Line 1: use the taxpayer’s identity

Line 1 identifies the taxpayer granting authority—not the representative and not merely the person signing the form. Enter the taxpayer’s requested name, address, taxpayer identification number or numbers, daytime telephone number, and plan number when applicable. The tax forms on line 3 must belong directly to this taxpayer. Use the taxpayer’s address here, not the representative’s address.

An individual authorizing representation for both personal and sole-proprietorship business matters, including employment-tax liabilities, enters both the SSN or ITIN and the business EIN. Other taxpayer types have their own instructions. A BBA partnership uses the partnership TIN rather than the partnership representative’s or designated individual’s TIN, and an employee plan needs its three-digit plan number. Estates, trusts, deceased taxpayers, and consolidated corporate returns also have taxpayer-type-specific rules in the official line-1 instructions.

Line 2: name representatives and notice recipients

Enter each eligible individual representative’s full name and mailing address, using the same full name on submissions and correspondence. Enter the representative’s nine-digit CAF number. If no CAF number has been assigned, enter None. Enter a PTIN when applicable, or indicate that a PTIN application is pending when that applies. A CAF number is an IRS identifier, not proof that a person is eligible to practice before the IRS. Mark an address, telephone, or fax field as new only if it changed after the IRS issued the CAF number.

The notice-and-communications checkbox is a separate choice. Check it only for a representative who should receive copies of IRS notices and communications. The IRS allows no more than two representatives to receive copies for the same matters, and those copies do not include forms, publications, or other related materials. If you need more than four representatives, follow the official line-2 instruction to identify the attached additional Form 2848 pages.

Finish Form 2848: taxpayer signature and representative declaration

The form is not complete until the taxpayer’s side and the representative’s side are both properly executed. Line 7 records the taxpayer’s grant of authority. Part II is each named representative’s declaration that they may practice before the IRS and accept the authorization.

Line 7: who signs for the taxpayer

The taxpayer or a person with legal authority to sign for that taxpayer completes, signs, and dates line 7, adding a title when applicable and printing the requested names. The right signer depends on taxpayer type. A corporation or association needs an officer legally authorized to bind it, using the exact title. A partnership generally requires all partners, unless one partner has state-law authority to bind it and a copy of that authority is attached. Other taxpayer types should follow the official line-7 instructions.

Both execution areas must be completed.

Part II: what every representative must complete

Every person listed on line 2 completes Part II. Each representative enters the designation under which they are authorized to practice before the IRS, supplies the required licensing-jurisdiction or credential information, then signs and dates in the same order the representatives appear on line 2. For officer, full-time employee, and family-member designations, the licensing-jurisdiction column instead identifies the title, position, or relationship to the taxpayer.

When the taxpayer signs first, a domestic representative generally must sign within 45 days; the deadline is 60 days when the taxpayer resides abroad. If the representative signs first, the taxpayer has no required signing time limit. The IRS will return the power of attorney if line 7 or Part II is not completed, signed, and dated, so verify both sections before submitting.

Submit Form 2848 using the route that matches your form

There is no single filing destination for every Form 2848. The permitted route depends on whether you checked line 4 for a specific-use authorization and on the signature method. Do not rely on copied addresses or fax numbers: the IRS notes that fax numbers can change, so use the current official Form 2848 materials and Where To File Chart for destination details.

Choose an online, fax, or mail route

1. If line 4 is checked for a specific-use authorization, mail or fax Form 2848 to the IRS office handling that matter.

2. If line 4 is not checked and the form has an electronic signature image or digitized handwritten signature, submit it online at IRS.gov/Submit2848.

3. If line 4 is not checked and the taxpayer handwrites the signature, use online submission, fax through the current Where To File Chart, or mail through that chart.

Which Form 2848 filing route applies?

Does a representative address change require a new Form 2848?

No. If your representative changes their address, they don't need to submit another Form 2848. They can send a signed written notification with their updated information to the IRS location where the original form was filed.

Sources and how this page was made

This guide explains the official sources listed below in plain language. Displayed amounts, limits, percentages, and timing rules come from that material.

Source revision reflected in this guide: Form: 2021; Instructions: 2021.

• Official form: Form 2848 (Rev. January 2021) — IRS

• Official form instructions: Instructions for Form 2848 (Rev. September 2021) — IRS