To submit Form 2848 to the IRS Centralized Authorization File, upload it through the Tax Pro Account at IRS.gov/TaxPros, fax it to the CAF unit that serves your client’s state, or mail it to that same unit’s address. Online submission enters the queue fastest. Whichever channel you pick, pick only one: sending the same form by fax and mail creates delays rather than redundancy, and the IRS will not process duplicates.1Internal Revenue Service. Submit Forms 2848 and 8821 Online
Routing is determined by the taxpayer’s state of residence, not yours.
Where to Send It
Three CAF units handle Form 2848 submissions, and each covers a defined set of states and territories.2Internal Revenue Service. Instructions for Form 2848 – Power of Attorney and Declaration of Representative
- Memphis, TN — fax 855-214-7519: Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, and West Virginia.
- Ogden, UT — fax 855-214-7522: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, and Wyoming.
- Philadelphia, PA — fax 855-772-3156: All APO/FPO addresses, American Samoa, Guam, U.S. Virgin Islands, Puerto Rico, Northern Mariana Islands, foreign countries, and any taxpayer otherwise outside the United States.
The rough guide of “east of the Mississippi to Memphis, west to Ogden” has exceptions. Arkansas and Louisiana process through Memphis. Wisconsin routes to Ogden. When the state sits near the line, use the list rather than the geography.
The IRS also warns that CAF fax numbers can change without notice. If you haven’t faxed a form recently, check IRS.gov/Form2848 under “Recent Developments” before you send.2Internal Revenue Service. Instructions for Form 2848 – Power of Attorney and Declaration of Representative
Get the Form Right Before You Send It
Most CAF rejections come from how the form is filled out, not how it’s transmitted. A few lines account for most of the trouble.
Tax Matters and Periods (Line 3)
Enter the type of tax, the IRS form number, and the exact periods. Individual years (“2023”), multi-year ranges (“2021-2024”), and quarterly periods (“Quarter ending 03/31/2024”) are all acceptable. Vague entries like “All Years” or “All future periods” are the single most common substantive rejection. Future periods are allowed, but they cannot extend more than three years past December 31 of the year the IRS receives the form.2Internal Revenue Service. Instructions for Form 2848 – Power of Attorney and Declaration of Representative
Representative Information and Designation (Line 2 and Part II)
You can list up to four representatives, but the IRS sends copies of notices only to the first two, so ordering matters. Each representative needs a CAF number, address, phone, and fax on Line 2, and the correct designation letter, licensing jurisdiction, and bar, license, or enrollment number in Part II. Missing designation information or a missing license number is another frequent rejection cause.3Internal Revenue Service. Form 2848 – Power of Attorney and Declaration of Representative
Taxpayer Signature, Representative Signature, and Dates
Missing signatures and missing signature dates are the top rejection reason on both Form 2848 and Form 8821. When the taxpayer is a business, the person signing must also indicate their title (president, partner, trustee, and so on). A business POA without a signer title gets bounced.4Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection
Retaining Prior Authorizations (Line 6)
Filing a new Form 2848 automatically revokes any earlier power of attorney on the CAF for the same tax matters and periods. If the taxpayer wants to keep an existing representative in place, check the box on Line 6 and attach a copy of the prior authorization. Forget this and you’ll quietly kick another representative off the account. Checking the box without attaching the prior form is itself a rejection reason.5Internal Revenue Service. Instructions for Form 2848
A new Form 2848 does not affect any Form 8821 already on file. The two run independently.
Additional Acts (Line 5a)
Line 5a is opt-in territory. If the taxpayer wants the representative to access records through an Intermediate Service Provider, authorize disclosure to a third party, substitute or add a new representative without a new form, or sign a return on the taxpayer’s behalf, the box on Line 5a has to be checked and the specific act written in. Signing a return also requires a written statement giving the reason.2Internal Revenue Service. Instructions for Form 2848 – Power of Attorney and Declaration of Representative
If the Taxpayer Signs Electronically
The IRS accepts electronic signatures on Form 2848, but only if the representative first completes an identity verification for the taxpayer. Skipping the verification can invalidate the form.
For an individual taxpayer, the representative must:
- Inspect a valid government-issued photo ID (driver’s license, passport, state ID, military ID, or similar) and compare the photo to the taxpayer through a self-taken picture or a live video call.
- Record the taxpayer’s name, SSN or ITIN, address, and date of birth.
- Verify those details through secondary documentation such as a prior tax return, an IRS notice, a Social Security card, or a utility statement.
For a business taxpayer, the representative must also confirm through documentation that the person signing has authority to act for the entity (officer, partner, trustee, and so on) and then run the same photo-ID steps for that individual.2Internal Revenue Service. Instructions for Form 2848 – Power of Attorney and Declaration of Representative
Check Against the IRS Rejection List
Before sending, run the form against the IRS’s published rejection reasons for Form 2848:4Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection
- Missing taxpayer or representative signature, or missing signature dates.
- Vague tax period entries like “All Years” on Line 3.
- Line 6 retention box checked without a copy of the prior authorization attached.
- Missing designation letter or licensing jurisdiction in Part II.
- Missing bar, license, or enrollment number where the designation requires one.
- Business taxpayer’s signer not indicating a title.
The tax-period issue is the one that catches experienced practitioners. “2021 through 2024” is fine. “All periods” gets bounced every time.
When the Form Doesn’t Go to a CAF Unit
Not every Form 2848 belongs at a CAF unit. If the authorization covers a one-time matter or an issue not tied to a specific tax period, it’s a “specific use” authorization. Check the box on Line 4, and send the form directly to the IRS office handling the matter. Specific-use authorizations are not recorded on the CAF, and mailing them to Memphis, Ogden, or Philadelphia only slows the case down.5Internal Revenue Service. Instructions for Form 2848
Situations the IRS treats as specific use include:
- Private letter ruling or technical advice requests
- EIN applications
- Claims filed on Form 843
- Corporate dissolutions
- Applications for tax-exempt status on Form 1023, 1024, or 1028
- ITIN applications on Form W-7
- Freedom of Information Act requests
Two other boundaries. If the taxpayer has died or become legally incapacitated, Form 2848 is not the right filing at all. An executor, guardian, or trustee files Form 56, Notice Concerning Fiduciary Relationship, and steps into the taxpayer’s shoes rather than acting as an agent. Sending Form 2848 for a decedent’s account will delay everything you’re trying to do.6Internal Revenue Service. Instructions for Form 56
After You Submit
The Tax Pro Account portal shows real-time processing status for individual Form 2848 and Form 8821 submissions, lists every active authorization tied to your CAF number, and lets you withdraw an authorization online without any additional paperwork.1Internal Revenue Service. Submit Forms 2848 and 8821 Online
An authorization stays in effect until the taxpayer revokes it, the representative withdraws it, or a new Form 2848 supersedes it for the same tax matters and periods.
Taxpayer Revocation
The taxpayer can revoke by filing a new Form 2848 naming a different representative for the same matters and periods, which happens automatically. Or the taxpayer can write “REVOKE” across the top of the first page of the original Form 2848, sign and date it, and send it to the appropriate CAF unit. If the taxpayer no longer has a copy, a signed written statement identifying the tax matters, periods, and representative will do the same work.7Internal Revenue Service. Power of Attorney and Other Authorizations
Representative Withdrawal
A representative can withdraw through the Tax Pro Account, or by writing “WITHDRAW” across the top of a copy of the Form 2848, signing and dating it, and sending it to the CAF unit that would have processed the original.