All templates
Form 2848: Power of Attorney and Declaration of Representative - Page 1
Legal

Form 2848: Power of Attorney and Declaration of Representative

Authorizes an attorney, CPA, enrolled agent or other eligible person to represent you before the IRS, including talking to agents, receiving notices and signing agreements for the tax matters you list.

Rev. January 2021
Source: Internal Revenue Service (IRS)
Use this template

Easy PDF filling and editing

  • Fill out forms in your browser without installing software
  • Files are processed on our own server and not shared with third parties
  • Instant export of the completed document in PDF format

Instructions for filling out Form 2848: Power of Attorney and Declaration of Representative

This template is used for official filing and documentation. Below are detailed instructions for completing, requirement details, and submission rules.

Who needs to fill out this document?

This form is designed for use by legal entities, individuals, or authorized representatives in the following cases:

  • Taxpayers who want a professional to handle an audit, collection or dispute.
  • CPAs, attorneys and enrolled agents representing clients.
  • Businesses authorizing a tax advisor.

What you will need before starting

Before filling out the interactive form, prepare the following details and documents:

1. Taxpayer informationName, address, SSN or EIN.
2. Representative detailsName, CAF number, PTIN and designation (attorney, CPA, EA, etc.).
3. Tax mattersType of tax, form number and specific years or periods.
4. SignaturesTaxpayer signature plus representative's declaration in Part II.

Step-by-step filling process

  1. Identify the taxpayer: Line 1: name, address and taxpayer ID.
  2. List representatives: Line 2: up to four representatives with CAF numbers.
  3. Describe the matters: Line 3: type of tax, form number and years (no 'all years').
  4. Sign and submit: Both sides sign; submit online via the IRS 'Submit Forms 2848 and 8821' tool, by fax or mail.

Frequently Asked Questions (FAQ)

Who can be a representative?

Attorneys, CPAs, enrolled agents and certain other qualified individuals. To only share information with someone, use Form 8821.

Can I list 'all years'?

No. You must list specific years, generally no more than three future years.

Does a new 2848 cancel the old one?

Yes, unless you check the box on line 6 and attach a copy of the earlier authorization you want to keep.

Ready to fill out Form 2848: Power of Attorney and Declaration of Representative?

Open the editor, enter the required details, and download your document in a couple of minutes.

Proceed to fill out →

Related templates

Legal

Form G-28: Notice of Entry of Appearance as Attorney or Accredited Representative

Open template →