IRS Power of Attorney ( 2848) Template Access IRS Power of Attorney ( 2848) Editor Now

IRS Power of Attorney ( 2848) Template

The IRS Power of Attorney (POA) Form 2848 is a legal document that grants an individual the authority to represent another person before the Internal Revenue Service (IRS). This representation can include obtaining private tax information and making decisions regarding tax matters. For those needing someone to handle their tax affairs, understanding and correctly filling out this form is crucial. Click the button below to learn more about how to fill out this form.

Access IRS Power of Attorney ( 2848) Editor Now
Table of Contents

Navigating the complexities of tax matters can be daunting for many individuals, necessitating the assistance of a knowledgeable third party who can interact with the Internal Revenue Service (IRS) on their behalf. In such instances, the IRS Power of Attorney (POA) Form 2848 plays a pivotal role, allowing taxpayers to officially designate representatives to manage their tax affairs. This authorization covers a wide range of tasks, from accessing confidential tax information to representing the taxpayer in IRS proceedings. Crucially, Form 2848 requires specific details about the taxpayer, the designated representative(s), and the tax matters and periods for which representation is authorized. Understanding the nuances of this form is essential for both taxpayers and tax professionals, ensuring that the delegated powers are correctly defined and legally sound. The form's significance extends beyond mere representation; it embodies trust and the transference of significant responsibility under federal tax law, making its proper completion and submission a matter of utmost importance.

Form Preview

hereby appoints the following representative(s) as attorney(s)-in-fact:
2 Representative(s) must sign and date this form on page 2, Part II.

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

Power of Attorney

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

Telephone No.

Fax No.

Name and address

CAF No.

 

 

 

PTIN

 

 

 

Telephone No.

 

 

 

Fax No.

 

 

Check if to be sent copies of notices and communications

Check if new: Address

Telephone No.

Fax No.

Name and address

CAF No.

 

 

 

PTIN

 

 

 

Telephone No.

 

 

 

Fax No.

 

 

(Note: IRS sends notices and communications to only two representatives.)

Check if new: Address

Telephone No.

Fax No.

Name and address

CAF No.

 

 

 

PTIN

 

 

 

Telephone No.

 

 

 

Fax No.

 

 

(Note: IRS sends notices and communications to only two representatives.)

Check if new: Address

Telephone No.

Fax No.

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)

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

Date

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)

Signature

Date

Form 2848 (Rev. 1-2021)

Form Breakdown

Fact Name Description
Definition The IRS Power of Attorney (Form 2848) allows an individual or entity to authorize someone else to represent them before the IRS.
Scope of Authority This form grants the appointed person the authority to receive and inspect confidential tax information and to perform certain acts on behalf of the individual or entity.
Representation Eligibility Qualified representatives can include attorneys, certified public accountants, enrolled agents, and other individuals authorized under IRS regulations.
Form Requirements To be valid, the form must include the taxpayer’s name, social security number or taxpayer identification number, the representative’s name and Preparer Tax Identification Number (PTIN), and a specific tax matter and period.
Duration The authorization typically remains in effect until the expiration date specified by the taxpayer, or it can be revoked by the taxpayer at any time.
Governing Law Federal regulations and guidelines provide the governance for Form 2848, while state-specific matters might require additional state forms.
State-Specific Forms Some states require their own form of power of attorney for state tax matters, which operate alongside but separately from the IRS Form 2848.
Filing the Form Form 2848 can be filed electronically through the IRS website or mailed to the IRS address listed in the instructions for the form.
Common Uses Commonly used for handling audits, appeals, tax collection disputes, and preparing and signing certain tax returns.

Guidelines on Filling in IRS Power of Attorney ( 2848)

Filling out the IRS Power of Attorney (Form 2848) allows individuals to grant authority to a representative to act on their behalf for tax matters. It's crucial to complete this form correctly to ensure that the designated representative can perform necessary actions such as obtaining confidential information or making agreements with the IRS. The process can seem daunting, but by following these step-by-step instructions, you can fill out the form accurately and efficiently.

  1. Start by entering your full name and address in the designated fields at the top of the form.
  2. Include your Social Security Number (SSN) or your Individual Taxpayer Identification Number (ITIN) in the specified area.
  3. If you are filing jointly, also provide the name and SSN or ITIN of your spouse.
  4. Specify the type of tax, the tax form number, and the year(s) or period(s) for which the power of attorney is granted. Make sure to include all relevant periods and types of taxes.
  5. Under the “Representative(s)” section, enter the name(s) and address(es) of the individual(s) you are authorizing. It’s also necessary to include their phone numbers, fax numbers, and Preparer Tax Identification Numbers (PTIN) or other identification numbers if applicable.
  6. In the section labeled “Acts authorized,” clarify what your representative can do on your behalf. This could range from accessing confidential tax information to signing agreements. However, note that there are specific actions listed on the form that require a separate written authorization.
  7. If applicable, check the box to retain or revoke prior power(s) of attorney documents filed with the IRS. If you choose to revoke previous documents, make sure to attach a copy of any power of attorney you want to remain in effect.
  8. Sign and date the bottom of the form to validate it. Make sure the date you sign is clear. If you are filing jointly, your spouse must also sign and date the form.
  9. Have your designated representative(s) sign and date the form under “Declaration of Representative” to acknowledge their acceptance of the appointment. Each representative must provide their information and sign this section.

Once the IRS Power of Attorney form is filled out, review it to ensure all information is accurate and complete. Then, submit the form to the appropriate IRS office according to the instructions provided. Submitting this form is just the first step in allowing your representative to act on your behalf. They may need to present this document in future interactions with the IRS, so be sure to keep a copy for your records.

Learn More on IRS Power of Attorney ( 2848)

What is the IRS Power of Attorney (Form 2848) and who needs it?

The IRS Power of Attorney (Form 2848) is a legal document that allows an individual, known as the principal, to grant another person, known as an agent or attorney-in-fact, the authority to represent them before the Internal Revenue Service (IRS). This is necessary if you need someone to handle your tax matters, such as responding to IRS notices or submitting documents on your behalf. It's particularly useful for individuals who are unable to manage their tax affairs due to absence, illness, or other reasons.

How do I complete Form 2848?

To complete Form 2848, you will need to provide specific information including:

  1. Your full name and address.
  2. Your taxpayer identification number (TIN), which can be your Social Security Number (SSN) or your Employer Identification Number (EIN).
  3. The name and address of the individual or firm you are appointing.
  4. Their TIN or Preparer Tax Identification Number (PTIN).
  5. The tax matters and years or periods you are granting authority for.
  6. Your signature and the date.
The representative must also sign the form, agreeing to the declaration of representative.

Can I revoke the Form 2848 Power of Attorney?

Yes, you can revoke Form 2848. To do so, you must send a written statement to the IRS indicating that the power of attorney is revoked. Include the name and address of each person or firm you're revoking. You should also indicate if you want to revoke all prior Powers of Attorney or only specific ones. If available, attaching a copy of any Power of Attorney you are revoking to the statement is helpful.

Does Form 2848 allow my representative to receive refund checks?

No, Form 2848 does not grant your representative the authority to receive refund checks on your behalf. Its purpose is strictly to allow your representative to receive and inspect confidential tax information and to perform specific acts like signing agreements with the IRS. If you need someone to receive your refund checks, you will need to arrange this separately with the IRS.

How long is Form 2848 effective?

Form 2848 remains effective until the expiration date you specify, a revocation is submitted, or a new Form 2848 is filed for the same tax matters and years, which automatically revokes any prior agreement. However, it's good practice to include an expiration date on the form to ensure it only remains in effect for as long as you desire.

Who can be appointed as an agent on Form 2848?

Individuals who can be appointed as an agent on Form 2848 include attorneys, certified public accountants, enrolled agents, and certain other individuals who possess specific tax-related credentials or authorization from the IRS. Family members or friends without any professional qualifications cannot be authorized unless they fall into one of the IRS's acceptable categories of representatives.

What happens if the IRS receives a Form 2848 without signatures?

If the IRS receives a Form 2848 that is missing the signatures, it will not be processed. Both the taxpayer and the designated representative must sign the form for it to be valid. If it's submitted without the necessary signatures, the IRS will return it, resulting in delays in representation.

Can I submit Form 2848 electronically?

Yes, the IRS allows Form 2848 to be submitted electronically through certain IRS-approved e-file providers. Additionally, the form can be faxed or mailed to the IRS. The electronic option provides a convenient way to submit the form promptly; however, ensure that all required fields are accurately filled in and that both parties' signatures are included.

Is there a fee to file Form 2848?

No, there is no fee charged by the IRS to file Form 2848. However, if you are hiring a professional, such as an attorney or an accountant, to act as your agent, you may need to pay for their services separately.

Common mistakes

Filling out the IRS Power of Attorney (Form 2848) can be tricky. Whether you're navigating tax issues or appointing someone to handle your tax matters, avoiding common mistakes is key to a smooth process. Here’s a list of missteps to watch out for.

  1. Not double-checking the taxpayer information. It’s crucial to include accurate details like your full name, address, and Social Security number. Any discrepancies can delay processing.

  2. Omitting the tax form numbers. You must specify which tax forms your representative can discuss with the IRS. Neglecting to list these forms can limit your representative’s ability to act on your behalf.

  3. Failing to specify the years or periods covered. The IRS needs to know exactly which tax years your power of attorney covers. Without this, your form might not be accepted.

  4. Forgetting to sign and date the form. This might seem obvious, but without your signature and the date, the form is incomplete and will be rejected.

  5. Not using the most current version of the form. The IRS updates forms regularly, and using an outdated version can lead to your form being returned to you.

  6. Appointing a representative who isn’t eligible. Ensure your chosen representative is authorized to practice before the IRS. This includes attorneys, CPAs, and enrolled agents.

Avoiding these mistakes can help ensure that your form is processed efficiently and your tax matters are in good hands. Always take the time to review your form carefully before submitting it.

Documents used along the form

When dealing with tax matters, it's essential to have the right paperwork. The IRS Power of Attorney (POA) Form 2848 is critical for authorizing someone to represent you before the IRS. However, this form rarely travels alone. Various other documents often accompany or follow the Form 2848, each serving its own unique purpose in the realm of tax representation and documentation. Here's a look at some of these essential forms and documents.

  • Form 8821, Tax Information Authorization: Unlike the POA, Form 8821 allows an appointee to receive your tax information but doesn't allow them to represent you to the IRS. It's useful for when you need someone to have access to your tax records for financial planning without representing you in tax matters.
  • Form 1040, U.S. Individual Income Tax Return: This is the standard federal income tax form for individuals. If giving someone POA related to specific tax years or issues, they'll often need access to your Form 1040 for those years.
  • Form 4868, Application for Automatic Extension of Time To File U.S. Individual Income Tax Return: If you're authorizing someone to handle your tax matters, they might need to file an extension on your behalf. Form 4868 is necessary for obtaining more time to file the Form 1040.
  • Form 4506, Request for Copy of Tax Return: This form allows your representative to request a copy of a previously filed tax return. This can be essential for resolving complex issues or for preparing amended returns.
  • Form 433-F, Collection Information Statement: If your POA involves resolving collection issues with the IRS, Form 433-F might be necessary. It provides the IRS with financial information needed to make decisions regarding payment plans or compromise settlements.
  • Form 709, United States Gift (and Generation-Skipping Transfer) Tax Return: For matters involving the gift tax, Form 709 may need to be filed by your representative. It's used to report gifts that exceed the annual exclusion limit.
  • Form 941, Employer’s Quarterly Federal Tax Return: If your POA includes matters related to business taxes, Form 941 might be relevant. This form is used by employers to report income taxes, social security tax, or Medicare tax withheld from employee's paychecks, and it's also used to pay the employer's portion of social security or Medicare tax.

Each document plays a specific role in managing tax affairs, whether for individual or business purposes. By understanding the purpose and function of these forms, individuals and businesses can ensure they are fully prepared to address their tax matters effectively and efficiently. With the right forms in hand, navigating the complexities of tax representation can be a much smoother process.

Similar forms

  • Healthcare Power of Attorney: Much like the IRS Power of Attorney (Form 2848), this document allows an individual to grant another person the authority to make healthcare decisions on their behalf. Both documents are crucial in planning for scenarios where the principal might not be able to make decisions for themselves, but the difference lies in their scopes—one is for financial matters related to the IRS, while the other is for health-related decisions.

  • Durable Power of Attorney: This form resembles the IRS Power of Attorney in that it allows someone to act on another's behalf. A durable power of attorney remains effective even if the principal becomes mentally incapacitated. While the IRS Power of Attorney is specific to tax matters, the durable power of attorney can cover a wide range of matters, including financial decisions and personal affairs.

  • General Power of Attorney: Similar to the IRS Power of Attorney, this document grants broad powers to an agent to act on the principal's behalf. The key difference lies in the scope; the general power of attorney encompasses a wide array of actions, including financial transactions and business matters, unlike the IRS Power of Attorney, which is limited to tax-related issues.

  • Limited Power of Attorney: This document is akin to the IRS Power of Attorney in that it grants specific powers to an agent for a limited purpose. Both forms are tailored to specific tasks—the IRS Power of Attorney for tax matters and the limited power of attorney for any designated activity chosen by the principal, which could range from selling a particular asset to managing a specific financial transaction.

  • Springing Power of Attorney: This form is similar to the IRS Power of Attorney in its capacity to grant someone else authority over certain affairs. However, it differs as it only "springs" into effect under circumstances defined by the principal, such as incapacitation. The IRS Power of Attorney is effective immediately upon execution unless otherwise specified.

  • Financial Power of Attorney: This document, like the IRS Power of Attorney, grants an agent the ability to handle the principal's financial matters. While the IRS Power of Attorney is specialized for dealing with tax issues, a financial power of attorney covers a broader spectrum of financial decisions beyond just taxes, offering comprehensive financial management powers to the agent.

  • Real Estate Power of Attorney: Similar to the IRS Power of Attorney, this legal document enables an individual to appoint someone else to manage real estate affairs on their behalf. Both grant authority for specific types of decisions—the IRS Power of Attorney for tax matters, and the real estate power of attorney for buying, selling, or managing real estate. Each serves to streamline particular transactions in the respective areas they cover.

Dos and Don'ts

Filing out the IRS Power of Attorney (Form 2848) correctly is essential for granting someone the authority to handle your tax matters. Here are some guidelines to consider:

Do's:

  • Fully complete all sections of the form to avoid any delays or issues. It's important to provide complete information on every line.
  • Specify the tax form numbers, such as 1040 for individual income taxes, to clearly define the scope of authority you're granting.
  • Clearly define the years or periods for which the power of attorney is granted. This ensures the authorized individual can only access and make decisions for the time frame you specify.
  • Ensure that the person you are authorizing (your representative) signs and dates the form. Their signature is necessary for the form to be valid.
  • Keep a copy of the form for your records. This copy can be helpful for reference or if any disputes arise.
  • Send the completed form to the correct IRS office. The filing location can vary, so it's essential to send it to the right place to avoid delays.

Don'ts:

  • Don’t leave any sections incomplete. Missing information can lead to the rejection of the form or unnecessary back and forth.
  • Avoid using abbreviations or unclear language. Be as clear and specific as possible to prevent misunderstandings.
  • Do not authorize a representative who is not eligible under IRS rules. Make sure the individual or firm meets IRS requirements to act on your behalf.
  • Don’t forget to review the form for accuracy and completeness before sending it. Double-checking can prevent errors and delays.
  • Do not neglect to update the IRS if your situation changes. If the relationship with your representative ends or if you want to authorize a different person, you’ll need to inform the IRS.
  • Finally, avoid waiting until the last minute to submit this form. Processing times can vary, and delays could impact your tax matters.

Misconceptions

When dealing with the IRS, individuals often need to grant others the authority to act on their behalf, a process typically executed through Form 2848, also known as Power of Attorney and Declaration of Representative. However, numerous misconceptions surround this form, leading to confusion and, at times, mistakes in tax matters. Here are six common misunderstandings clarified:

  • One Size Fits All: Many believe that Form 2848 grants a universal power of attorney (POA) that applies to all legal and financial matters. However, this form is specifically designed for tax matters, authorizing representatives to receive confidential tax information and to perform certain actions with the IRS on your behalf. For matters outside of taxes, a different form of POA is required.
  • Any Representative Qualifies: Not everyone can act as your representative on IRS matters. The IRS has specific criteria for who can fill this role. Generally, licensed professionals such as attorneys, certified public accountants (CPAs), and enrolled agents are eligible. Form 2848 requires detailed information about the representative’s qualifications.
  • Duration Misunderstanding: Some think that once submitted, the POA has an indefinite duration until revoked. In reality, the IRS usually limits the duration of these powers. Unless expressly stated otherwise in the form, the IRS assumes a POA is valid for the tax periods and matters specified until it expires, generally after five years.
  • Immediate Effect: Another misconception is that the POA takes effect immediately upon signing. The truth is, the IRS must first process the form, which can take some time. Until the form is processed and recognized by the IRS, the representative cannot act on your behalf.
  • Revocation Process is Complex: Some taxpayers believe revoking a POA is complicated, which might deter them from granting one in the first place. However, revoking a POA can be relatively simple. You can do so by writing “REVOKE” across a copy of the previously issued POA and mailing it to the IRS, or by submitting a new POA that states it revokes all prior authorizations.
  • Automatically Applies to State Taxes: Lastly, there’s a notion that a federal POA also covers state tax issues. This is not the case. The IRS POA form is federal and does not apply to state taxes. Most states have their own forms and procedures for granting POA for state tax matters.

Understanding these facets of Form 2848 ensures that taxpayers can confidently authorize representation for their IRS matters, knowing exactly what powers they are granting, and under what conditions. Misunderstandings can lead to unnecessary complications or a false sense of security. As with any legal form, reading instructions carefully and consulting with a qualified professional when in doubt is always advisable.

Key takeaways

Filling out the IRS Power of Attorney (Form 2848) plays a crucial role when you need someone to represent you in matters related to the IRS. Understanding the key points can simplify the process and ensure your interests are properly managed. Below are seven essential takeaways associated with this form:

  • The individual you authorize, often referred to as your agent, can represent you in dealings with the IRS, including sharing information with the IRS, responding to IRS notices, and negotiating and agreeing to a settlement on your behalf.
  • Form 2848 is precise in scope. It allows you to define the specific tax matters for which you are granting authority, including the type of tax, the tax form number, and the year or period covered. Precision ensures your agent has only those powers you wish to delegate.
  • To properly execute the form, full details of the taxpayer must be provided, including name, address, and taxpayer identification number — usually your social security number or employer identification number. Double-check this information for accuracy to avoid processing delays.
  • Your chosen representative must be eligible to practice before the IRS. Eligible individuals include attorneys, certified public accountants (CPAs), enrolled agents, among others listed in the IRS guidelines. Ensure your representative qualifies to avoid rejection of the form.
  • Both the taxpayer and the designated representative(s) must sign the form. Incomplete forms without all necessary signatures will not be processed by the IRS, leading to delays in your representation.
  • You can grant specific powers to your agent, including the power to receive refund checks or to sign certain agreements with the IRS on your behalf. However, these specific powers must be clearly stated on the form in the space provided.
  • Revocation of previously granted powers of attorney should be considered if you are filing a new Form 2848. Unless specified in the new form that previous authorizations are revoked, the IRS will treat all valid authorizations as active. To revoke an old power of attorney without replacing it, you should send a written statement to the IRS specifying that the power is revoked.

Accurately completing and understanding the implications of the IRS Power of Attorney (Form 2848) ensures that your tax matters are handled according to your wishes and can provide peace of mind during dealings with the IRS.

Please rate IRS Power of Attorney ( 2848) Template Form
5
(Exceptional)
2 Votes

Create More Documents