IRS Form 2848, Power of Attorney and Declaration of Representative, authorizes a specific person to represent you before the IRS on specific tax matters. To make it work, you need to name an eligible representative, describe the tax type, form number, and period on Line 3 with no shortcuts, opt in on Line 5a for any powers beyond routine representation, sign and date the form (with your representative signing within 45 days of your signature), and submit it through the Tax Pro Account, by fax, or by mail to the CAF unit that covers your state. Federal law bars the IRS from discussing your account with anyone lacking proper authorization, so the form’s precision is what actually opens the door.1Office of the Law Revision Counsel. 26 U.S. Code 6103 – Confidentiality and Disclosure of Returns and Return Information
Make Sure You Need Form 2848 and Not Form 8821
Form 2848 lets your representative speak for you: sign agreements, receive notices, negotiate with examiners, and take action on your tax matters. Form 8821 only lets someone inspect and receive your tax information; it does not authorize representation.2Internal Revenue Service. Forms 2848 and 8821 for Tax-Advantaged Bonds
If you only want your accountant to pull transcripts or check a balance, Form 8821 is enough. If you need someone to handle an audit, respond to a collection notice, or agree to a payment plan, use Form 2848.
How to Complete Line 3 (Where Most Rejections Happen)
Line 3 is where you tell the IRS exactly what your representative can touch. For every tax matter, you must list three things: the type of tax (income, employment, estate, excise, gift, and so on), the corresponding IRS form number (1040, 941, 706, and so on), and the specific year or period.3Internal Revenue Service. IRS Form 2848 – Power of Attorney and Declaration of Representative
Do not write “All years,” “All periods,” or “All taxes.” The instructions state that the IRS will return any power of attorney containing those phrases.4Internal Revenue Service. Instructions for Form 2848 List each year separately. For quarterly filings like Form 941, enter each quarter-ending date (for example, 03/31/2025 and 06/30/2025). Use a continuation sheet with the same level of detail if you run out of room.
The IRS reads Line 3 literally. A POA for 2024 income tax gives your representative no authority over 2025, even with the same tax type and the same representative.
Line 5a: Powers That Only Exist if You Opt In
A standard Form 2848 gives broad authority for the listed matters, but several actions require a check on Line 5a. Without those checks, your representative cannot perform them no matter what Line 3 says.4Internal Revenue Service. Instructions for Form 2848
- Signing your return. Only allowed when specifically authorized, and only under limited circumstances such as disease, injury, or continuous absence from the United States.
- Substituting or adding another representative.
- Accessing your records through third-party intermediaries or software.
- Consenting to IRS disclosure of your return information to outside parties.
Line 5b works the opposite way. If you want to prohibit specific acts your representative would otherwise be able to perform, list them there.
One limit applies to every representative and cannot be lifted: no representative may endorse or negotiate any refund check for a federal tax liability, and the prohibition covers electronic payments directed to an account the representative controls.4Internal Revenue Service. Instructions for Form 2848
Who You Can Name and the CAF Number
The person you name must be eligible to practice before the IRS. The main professional categories are attorneys, certified public accountants, enrolled agents, and enrolled actuaries. Each representative checks the box matching their designation in Part II and lists their licensing jurisdiction.3Internal Revenue Service. IRS Form 2848 – Power of Attorney and Declaration of Representative
Several non-professional categories also qualify. Corporate officers can represent their corporation, general partners their partnership, and full-time employees their employer. Family members (spouse, parent, child, sibling, grandparent, grandchild, or step-relative) can represent you under designation (f).5Internal Revenue Service. 1.25.1 Rules Governing Practice Before the IRS
Unenrolled return preparers are more limited. They can represent you only before revenue agents and similar personnel during an examination of a return they personally prepared and signed. They cannot appear before appeals officers, revenue officers, or Chief Counsel attorneys, and they cannot execute closing agreements, extend deadlines, file refund claims, or sign documents on your behalf.6Internal Revenue Service. Instructions for Form 2848
Every representative needs a Centralized Authorization File (CAF) number, a nine-digit identifier the IRS uses to track authorizations. A first-time filer enters “None” in the CAF field, and the IRS assigns a number and sends it to them. The CAF number is separate from a Social Security number, EIN, or PTIN.7Internal Revenue Service. What Is a CAF Number
Signatures and the 45-Day Window
Both you and your representative must sign and date the form. If you sign first, your representative has 45 days to sign (60 days if you live abroad). If your representative signs first, there is no deadline for your signature.6Internal Revenue Service. Instructions for Form 2848
Electronic signatures are accepted only for online submissions through Tax Pro Account. That includes typed names in a signature block, scanned images of handwritten signatures, stylus input, and signatures produced by third-party software. Forms sent by fax or mail must carry original wet-ink signatures.8Internal Revenue Service. Submit Forms 2848 and 8821 Online
If you sign as a trustee, executor, administrator, or guardian, you sign in the taxpayer’s place because you legally stand in the taxpayer’s position, and the IRS also expects a Form 56 (Notice Concerning Fiduciary Relationship) to establish that role. For any entity, the person signing must have authority to bind the entity, and their title must appear below the signature.4Internal Revenue Service. Instructions for Form 2848
Where to Submit
There are three submission channels, and the choice affects how quickly the authorization takes effect.
Tax Pro Account (Fastest)
The IRS Tax Pro Account provides real-time processing for individual power of attorney requests. Your representative initiates the request through their Tax Pro Account, and the system records it immediately rather than routing it through a paper queue.8Internal Revenue Service. Submit Forms 2848 and 8821 Online
Fax or Mail to the Correct CAF Unit
Send the completed form to one of the CAF processing units based on where you live:4Internal Revenue Service. Instructions for Form 2848
- Memphis (fax 855-214-7519): eastern states from Maine to Florida, the Great Lakes region, and the mid-South.
- Ogden (fax 855-214-7522): western and central states from Alaska to Wyoming, including Texas and the Plains states.
- International unit in Philadelphia (fax 855-772-3156): taxpayers outside the United States, APO/FPO addresses, and U.S. territories.
Fax numbers can change, so verify on the IRS website before sending. If your matter is already being worked by a specific IRS office, such as an audit in progress, you can also fax the form directly to the examiner or officer handling the case.
Faxed and mailed forms currently take approximately 7 business days to process after receipt.9Internal Revenue Service. Processing Status for Tax Forms The IRS does not notify you when processing completes, so check the processing status page or have your representative verify through Tax Pro Account.
Filing a New Form Wipes Out the Old One (Unless You Check Line 6)
A new Form 2848 automatically revokes any earlier power of attorney on file for the same tax matters and periods. If a different CPA was previously authorized for your 2023 and 2024 income tax and you file a new POA naming someone else for those same years, the first CPA’s authority is gone.3Internal Revenue Service. IRS Form 2848 – Power of Attorney and Declaration of Representative
To keep the existing representative and add another, check the box on Line 6 of the new form. That tells the IRS not to revoke the prior authorization. Missing that checkbox is a common mistake and can lock your original representative out of your account without warning.
Ending a Power of Attorney
Form 2848 has no automatic expiration; it stays on file until the matter resolves or someone terminates it.
To revoke as the taxpayer, write “REVOKE” across the top of a copy of the original Form 2848, sign and date below that annotation, and send it to the appropriate IRS office. If you don’t have a copy, send a signed and dated statement identifying the taxpayer, the tax matters and periods, and each representative whose authority you’re ending. To revoke everything at once, write “revoke all years/periods” rather than listing each one.6Internal Revenue Service. Instructions for Form 2848
A representative who wants out submits a signed and dated statement identifying the taxpayer, the representative, and the specific tax matters being terminated. Representatives using Tax Pro Account can withdraw directly through the portal.8Internal Revenue Service. Submit Forms 2848 and 8821 Online Either way, revocation or withdrawal takes effect when the IRS receives the documentation; until then, the prior authorization remains valid on IRS records.