Form 2848: Giving Someone the Authority to Represent You Before the IRS

If the IRS sends you a notice or you are facing an audit, you can ask a professional to deal with the IRS on your behalf. Form 2848, Power of Attorney and Declaration of Representative, is how you give that authority. Here is how it works.

What Form 2848 does

It authorizes a person you name, such as an attorney, a certified public accountant or an enrolled agent, to represent you before the IRS for the taxes and years you list. The IRS can then discuss your case with them and, depending on what you grant, let them receive your tax information and act for you.

Form 2848 versus Form 8821

• Form 2848 lets someone represent you and act for you.
• Form 8821 only lets someone see your tax information. They cannot speak for you.
• Choose the narrower form if all you need is to give an accountant or lender access to records.

What the form asks

• Part I: your name, address and taxpayer ID, and the same details for the representative.
• The representative's information: name, address, CAF number if they have one, and their professional designation and jurisdiction.
• The matters covered: the type of tax, the form number and the specific years or periods.
• What the representative may and may not do, and any special instructions.
• Your signature and date, and the representative's declaration.

Be specific

The IRS does not accept vague entries such as "all years" or "all taxes". List each tax type, form and period. Future periods are limited, and the instructions explain how far ahead you can go. A form that is too general can be rejected and delay your case.

Submitting it and ending it

Representatives can submit Form 2848 to the IRS by mail or fax, or through online tools described in the instructions. You can end the authority later by revoking it in writing, following the steps in the instructions.

Common mistakes

• Using general references instead of listing tax types and years.
• Naming the wrong form number for the matter.
• Missing signatures from you or from the representative.
• Forgetting that a new 2848 for the same matter can replace an earlier one unless you attach a statement saying otherwise.

Fill it in without uploading it

Form 2848 opens in DocZap with its fields ready to type into, and what you enter stays in your browser, so nothing is uploaded. Check the tax types and years before you sign, and keep a copy for your records. Download your copy when you are done.