Form 2848
Power of Attorney and Declaration of Representative
Authorize a person — a CPA, enrolled agent, attorney, or a family member in limited cases — to represent you before the IRS and receive your confidential tax information.
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What is Form 2848?
Form 2848 grants a named representative the authority to act for you with the IRS: to talk to agents, respond to notices, sign certain agreements, and receive copies of your correspondence, for the specific tax matters and years you list. It's broader than Form 8821 (Tax Information Authorization), which only lets someone view your information, not act.
You define the scope precisely — the type of tax (income, employment, gift), the form numbers, and the years or periods. You can also restrict specific acts. A 2848 stays in effect until you revoke it, the representative withdraws, or it's replaced; filing a new 2848 for the same matters automatically revokes the earlier one unless you attach a copy and check the retain box.
- Who needs it
- Any taxpayer who wants a professional (or, for limited matters, an unenrolled preparer or a family member) to deal with the IRS on their behalf — during an audit, a collection case, an identity-theft resolution, or routine account questions.
- Deadline
- No deadline — file it whenever you want representation to begin. The IRS usually needs a few weeks to record it in the Centralized Authorization File, so submit it before a deadline where the representative must act.
- How to submit
- Submit online through the IRS 'Submit Forms 2848 and 8821 Online' tool, by fax to the number for your state in the instructions, or by mail to the CAF unit address. Tax professionals with an account can also file it through Tax Pro Account for faster processing.
Form 2848 — line-by-line
Line 1 — Taxpayer information
Your name, address, SSN or EIN, and daytime phone. For a joint return, each spouse files a separate 2848.
Line 2 — Representative(s)
Each representative's name, address, CAF number, PTIN, phone and fax. You can name up to four.
Line 3 — Acts authorized
The description of the matter (e.g. 'Income'), the tax form number (e.g. '1040'), and the year(s) or period(s). Use specific years, not open-ended ranges.
Line 4 — Specific use not recorded on CAF
Check only if this authorization is for a one-time or specific issue that the IRS shouldn't record centrally.
Line 5a / 5b — Additional acts / acts not authorized
Grant extra authority (e.g. to sign a return in narrow circumstances) or carve out acts you don't want the representative to do.
Line 7 — Signature
You (the taxpayer) sign and date. If a corporate officer, partner or fiduciary signs, they note their title.
Part II — Declaration of Representative
Each representative signs, states their designation (attorney, CPA, enrolled agent, etc.) and jurisdiction or license information.
Form 2848 — frequently asked questions
How is this different from Form 8821?+
Form 8821 lets someone receive and inspect your tax information only. Form 2848 lets them also act — argue your case, sign agreements, and respond to the IRS on your behalf.
Can a friend or family member represent me?+
Only in limited situations. Full representation before the IRS generally requires an attorney, CPA, or enrolled agent. A family member can represent an individual family member, and an unenrolled return preparer can represent you only for the return they prepared.
How do I revoke a Form 2848?+
Write 'REVOKE' across the top of a copy of the form, sign and date under the original signature, and send it to the IRS. If you don't have a copy, send a signed statement listing the matters and representatives being revoked.
Does filing a new 2848 cancel the old one?+
Yes, for the same tax matters and periods — unless you attach a copy of the prior authorization and check the box on Line 6 to keep it in effect.
Related forms
The blank Form 2848 offered here is the version published by the Internal Revenue Service (IRS). Official page and instructions .
PDFCure is not a government agency and does not provide tax, legal, or immigration advice. This page is general information — for your specific situation, follow the official instructions or consult a qualified professional. Always download the current edition from the agency before filing. Revision referenced: January 2021.