The IRS Power of Attorney (2848) form is a crucial document that authorizes an individual, usually a tax professional, to represent you before the IRS. It enables them to receive confidential tax information and take specific actions on your behalf, ensuring your tax matters are handled efficiently. For those looking to streamline their tax dealings and safeguard their interests, clicking the button below to fill out the form is the first step toward achieving peace of mind.
Managing tax matters can often feel overwhelming, particularly when navigating the intricate processes of the IRS. In certain situations, individuals find themselves in need of professional assistance to act on their behalf in dealings with the Internal Revenue Service. This is where the IRS Power of Attorney (2848) form becomes invaluable. Essentially, this document grants a chosen representative the authority to receive confidential tax information and to perform specific acts like negotiating and agreeing to a tax liability on the taxpayer's behalf. However, it's important to understand the scope of authority granted and the specific actions the representative is authorized to undertake. The form requires detailed information about the taxpayer and the representative, ensuring that the IRS can accurately record who has been entrusted with this significant responsibility. Navigating the completion and submission of the form correctly is crucial, as any inaccuracies can lead to delays or the denial of the requested power of attorney.
Check Form for Common Errors & Reminders
Form 2848
Power of Attorney
For IRS Use Only
OMB No. 1545-0150
(Rev. January 2021)
and Declaration of Representative
Received by:
Department of the Treasury
▶ Go to www.irs.gov/Form2848 for instructions and the latest information.
Internal Revenue Service
Name
Part I
Telephone
Caution: A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored
Function
for any purpose other than representation before the IRS.
Date
/ /
1Taxpayer information. Taxpayer must sign and date this form on page 2, line 7.
Taxpayer name and address
Taxpayer identification number(s)
Daytime telephone number
Plan number (if applicable)
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
Check if to be sent copies of notices and communications
Check if new: Address
(Note: IRS sends notices and communications to only two representatives.)
to represent the taxpayer before the Internal Revenue Service and perform the following acts:
3Acts authorized (you are required to complete line 3). Except for the acts described in line 5b, I authorize my representative(s) to receive and inspect my confidential tax information and to perform acts I can perform with respect to the tax matters described below. For example, my representative(s) shall have the authority to sign any agreements, consents, or similar documents (see instructions for line 5a for authorizing a representative to sign a return).
Description of Matter (Income, Employment, Payroll, Excise, Estate, Gift,
Tax Form Number
Year(s) or Period(s) (if applicable)
Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Sec.
(1040, 941, 720, etc.) (if applicable)
(see instructions)
4980H Shared Responsibility Payment, etc.) (see instructions)
4
Specific use not recorded on the Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on
CAF, check this box. See Line 4. Specific Use Not Recorded on CAF in the instructions .
. . . . . . . . . . . . . ▶
5a
Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts (see
instructions for line 5a for more information):
Access my IRS records via an Intermediate Service Provider;
Authorize disclosure to third parties;
Substitute or add representative(s);
Sign a return;
Other acts authorized:
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
Cat. No. 11980J
Form 2848 (Rev. 1-2021)
Page 2
bSpecific acts not authorized. My representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other entity with whom the representative(s) is (are) associated) issued by the government in respect of a federal tax liability.
List any other specific deletions to the acts otherwise authorized in this power of attorney (see instructions for line 5b):
6Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of attorney on file with the Internal Revenue Service for the same matters and years or periods covered by this form. If you do not want to
revoke a prior power of attorney, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.
7Taxpayer declaration and signature. If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner, partnership representative (or designated individual, if applicable), executor, receiver, administrator, trustee, or individual other than the taxpayer, I certify I have the legal authority to execute this form on behalf of the taxpayer.
▶ IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER.
Signature
Title (if applicable)
Print name
Print name of taxpayer from line 1 if other than individual
Part II Declaration of Representative
Under penalties of perjury, by my signature below I declare that:
•I am not currently suspended or disbarred from practice, or ineligible for practice, before the Internal Revenue Service;
•I am subject to regulations in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service;
•I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and
•I am one of the following:
aAttorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.
bCertified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown below.
cEnrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230.
dOfficer—a bona fide officer of the taxpayer organization.
eFull-Time Employee—a full-time employee of the taxpayer.
fFamily Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister).
gEnrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the IRS is limited by section 10.3(d) of Circular 230).
hUnenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1) prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s). See Special Rules and Requirements for Unenrolled Return Preparers in the instructions for additional information.
kQualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCP. See instructions for Part II for additional information and requirements.
rEnrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e)).
▶IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THE POWER OF ATTORNEY. REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.
Note: For designations d–f, enter your title, position, or relationship to the taxpayer in the “Licensing jurisdiction” column.
Designation—
Insert above
letter (a–r).
Licensing jurisdiction
(State) or other
licensing authority
(if applicable)
Bar, license, certification, registration, or enrollment number (if applicable)
When dealing with tax matters, the IRS Power of Attorney (POA) Form 2848 plays a crucial role in enabling a designated individual to act on someone's behalf for tax-related issues. However, it's often not the only document needed in managing or resolving tax matters. Various other forms and documents are commonly used alongside the IRS Power of Attorney to ensure thorough and effective handling.
Together, these forms and the IRS Power of Attorney encompass a broad spectrum of actions and permissions related to tax matters. From granting access to private tax records, negotiating payment plans, to actually filing taxes, they ensure individuals can manage their tax affairs comprehensively, either personally or through an authorized representative.
Sjcera - Facilitates responsible management of SJCERA members’ retirement benefits through appointed agents.
Military Poa - The document outlines the principal and attorney-in-fact's details, including the scope of authority granted.