How to Complete Form 2848 for a Deceased Taxpayer: Signers and Filing

To complete Form 2848 for a deceased taxpayer, a court-appointed fiduciary — usually the executor or administrator of the estate — must first file Form 56 to notify the IRS of the fiduciary relationship, then sign a new Form 2848 in the decedent’s place. Any Form 2848 the decedent signed while alive terminated at death and cannot be used. The form is filled out with the decedent’s name and Social Security Number on Line 1, but with the fiduciary’s own name, title, and address, and it must be submitted with Letters Testamentary or Letters of Administration attached.

Who Signs Form 2848 When the Taxpayer Has Died

Only someone with recognized legal authority over the estate can sign. The IRS treats that fiduciary as standing in the position of the taxpayer, so the fiduciary signs as the taxpayer rather than as a representative.¹ Which type of fiduciary applies depends on the facts of the estate.

Executor or Administrator

If the decedent left a will, the probate court appoints an executor (sometimes called a personal representative) and issues Letters Testamentary. If there was no will, the court appoints an administrator and issues Letters of Administration. Either document carries the same weight with the IRS.² This is the most common path, and the cleanest one.

Surviving Spouse

A surviving spouse can sign a Form 2848 that relates to a joint return they filed with the decedent. Each spouse on a joint return must file a separate Form 2848, even if both are authorizing the same representative.¹ That authority does not reach the decedent’s separate tax matters or the broader administration of the estate. For anything beyond the joint return, a court-appointed fiduciary is required.

Residuary Legatees and Distributees

After the estate has been fully distributed and the fiduciary discharged, residuary legatees (if there was a will) or distributees (if there wasn’t) can step in by filing Form 56. The IRS may require a court statement certifying that no executor, administrator, or testamentary trustee is acting and identifying the legatees or distributees and their respective shares.³

File Form 56 Before You File Form 2848

Form 56 is what tells the IRS that a fiduciary relationship exists. Without it on file, the IRS has no record that anyone has authority over the decedent’s tax matters, and a Form 2848 signed by the fiduciary will be rejected.

You need a separate Form 56 for each tax identity. Handling the decedent’s final Form 1040 and the estate’s Form 1041 means two separate Forms 56: one under the decedent’s name and Social Security Number, and one under the estate’s name and Employer Identification Number.⁴ The same logic can apply to Form 2848: you may need one power of attorney for the decedent’s individual matters and another for the estate’s.

Attach a copy of the Letters Testamentary or Letters of Administration to Form 56. The IRS also requires a copy of the death certificate when requesting information about a deceased taxpayer.²

Filling Out Form 2848 Line by Line

Several lines behave differently for a deceased taxpayer than for a living one. These are where most rejections come from.

Line 1: Taxpayer Information

Enter the decedent’s name and Social Security Number. For the address, enter the name, title, and address of the executor or personal representative rather than the decedent’s last known address.¹ This is one of the most commonly missed details on the form.

If the power of attorney covers estate income tax matters (Form 1041) rather than the decedent’s final individual return, use the estate’s Employer Identification Number instead of the decedent’s Social Security Number.⁵ The estate needs its own EIN, which can be applied for online through the IRS.

Line 2: Representative Information

Line 2 identifies the tax professional who will represent the estate. Only individuals eligible to practice before the IRS can be listed, typically a CPA, attorney, or Enrolled Agent. Each representative provides their Centralized Authorization File (CAF) number if they have one from prior IRS work, along with their Preparer Tax Identification Number (PTIN). Up to four representatives fit on a single form; more requires an additional Form 2848.¹

Line 3: Tax Matters and Periods

Line 3 defines what the representative is authorized to handle. List each specific tax form and the corresponding year or period. For a decedent’s final individual return, that might look like “Income, 1040” for 2024 and 2025. General entries like “all years,” “all periods,” or “all taxes” will cause the IRS to return the form.⁶

For estate tax matters involving Form 706, enter the decedent’s date of death instead of a tax year or period.¹ Every other entry on Line 3 uses a calendar year, so this one catches people off guard.

Line 5a: Authority to Sign Returns

Form 2848 does not automatically let the representative sign tax returns. To grant that, check the box on Line 5a and include a statement that the power of attorney is being filed under Treasury Regulations section 1.6012-1(a)(5). That regulation allows a representative to sign only in narrow circumstances: disease or injury, continuous absence from the United States for at least 60 days before the filing deadline, or with specific IRS permission.¹

In most deceased-taxpayer situations, the fiduciary signs the return directly as executor or administrator rather than delegating that through Line 5a.⁷ Line 5a matters only when the fiduciary themselves cannot sign because of their own illness, travel, or other qualifying reason.

Line 7: Fiduciary Signature

The fiduciary signs and dates Line 7. Because the fiduciary signs in place of the taxpayer, the signature must show the title that establishes authority, such as “Jane Doe, Executor” or “John Smith, Administrator.”¹

If the form is signed electronically in a remote transaction, meaning the fiduciary and the tax professional are not in the same room, the professional must verify the signer’s identity. That involves inspecting a valid government-issued photo ID and comparing it to the signer via video conference or a self-taken photograph, and confirming through documentation that the signer has authority to act on behalf of the taxpayer.¹

What to Attach

The completed form must include documentation proving the fiduciary’s authority. At minimum, attach a copy of the Letters Testamentary or Letters of Administration and a copy of the filed Form 56. Missing documentation is the single most common reason the IRS rejects Form 2848 submissions for deceased taxpayers. A residuary legatee or distributee acting after the estate closes may also need a court statement certifying that no other fiduciary is acting.³

Where and How to File

The completed package goes to the IRS Centralized Authorization File unit assigned to the representative’s location, not the decedent’s. Representatives in eastern states file with the Memphis, Tennessee, CAF unit; representatives in western states file with the Ogden, Utah, CAF unit; international representatives file with the International CAF Team in Philadelphia.¹ Check the Where To File Chart in the current instructions before mailing, since assignments can change.

Submissions go by fax, mail, or through the IRS online tool at irs.gov. The online option requires the representative to have an IRS Secure Access account and involves uploading the form and its supporting documents.⁸ Whatever the method, the Letters Testamentary and Form 56 have to be legible; blurry copies slow validation down. Faxed forms generally process faster than mailed ones, but actual turnaround depends on volume, and the IRS does not send a notification when processing is complete.

Revoking the Authorization

The power of attorney ends automatically once the tax matters listed on Line 3 are resolved, or when the fiduciary is discharged and the estate is closed. To revoke it earlier, write “REVOKE” across the top of the first page of the Form 2848, sign and date below the annotation, and send the annotated form to the appropriate CAF unit.⁶

If you don’t have a copy of the form you want to revoke, send a written statement to the IRS identifying the representative being revoked and the specific tax matters and years. Sign and date the statement. To revoke everything, write “revoke all years/periods” rather than listing them one by one.⁶

Trust Assets and Small Estates

Not all of a decedent’s tax matters flow through probate. Assets held in a living trust may pass outside probate entirely. The trustee of a living trust is a fiduciary under IRS rules and can file Form 56 to establish authority over the trust’s tax matters.⁴ That authority covers only the trust. The decedent’s final individual Form 1040 still requires someone with authority over the decedent personally, which typically means a court-appointed executor or administrator.

Small estates that qualify for simplified probate or a small estate affidavit under state law follow the same IRS process. There is no separate small-estate shortcut for establishing representative authority. Even when state law lets an heir handle affairs without full probate, the IRS still wants Form 56 with whatever court documentation the state provides.

1
Internal Revenue Service. Instructions for Form 2848 – Power of Attorney and Declaration of Representative
2
Internal Revenue Service. Request Deceased Person’s Information
3
eCFR. 26 CFR 601.503
4
Internal Revenue Service. Instructions for Form 56 – Notice Concerning Fiduciary Relationship
5
Internal Revenue Service. File an Estate Tax Income Tax Return
6
Internal Revenue Service. Instructions for Form 2848
7
eCFR. 26 CFR 1.6012-3 – Returns by Fiduciaries
8
Internal Revenue Service. Submit Forms 2848 and 8821 Online