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.
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.
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)
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.
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.
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.
To complete Form 2848, you will need to provide specific information including:
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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:
Don'ts:
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:
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.
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:
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.
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