Your Step-by-Step Guide to Completing IRS Form 2848: Power of Attorney and Declaration of Representative

Step

Action

Details & Tips

1. Determine If You Need Form 2848

Confirm this is the right form for your situation.

Use Form 2848 when you need someone to represent you before the IRS—such as during an audit, collection proceedings, appeals, or when negotiating payment plans or Offers in Compromise. Your representative can speak with the IRS, receive confidential information, and handle tax matters on your behalf. Tip: If you only want to authorize someone to receive or inspect your tax information without representing you, use Form 8821 (Tax Information Authorization) instead. Form 2848 provides full representation authority.

2. Choose an Eligible Representative

Select someone qualified to practice before the IRS.

Your representative must be eligible under Treasury Department Circular No. 230. This includes: attorneys, Certified Public Accountants, enrolled agents, enrolled retirement plan agents, enrolled actuaries, or students in qualified Low Income Taxpayer Clinics or Student Tax Clinic Programs with special authorization. Unenrolled preparers have limited authority per Revenue Procedure 81-38. Tip: Verify your representative has an active Preparer Tax Identification Number or Centralized Authorization File number. Only individuals—not organizations—can be named as representatives. You can name up to four representatives on one form.

3. Complete Line 1: Taxpayer Information

Enter your identifying information accurately.

Individuals: Enter your full name, Social Security Number (or Individual Taxpayer Identification Number), and current mailing address. If authorizing representation for both personal and business matters, include both your Social Security Number and Employer Identification Number. Businesses: Enter business name, Employer Identification Number, and business address. Corporations filing consolidated returns: Only list parent corporation information on Line 1. Joint returns: Each spouse must file a separate Form 2848, even if authorizing the same representative. Tip: Double-check all numbers for accuracy—errors delay processing.

4. Complete Line 2: Representative(s)

Provide complete information for each representative.

Enter the full name, mailing address, telephone number, fax number, Centralized Authorization File number (enter “none” if the representative doesn’t have one—the IRS will assign one), and Preparer Tax Identification Number for each representative. Check the box at the bottom if you want representatives to receive copies of all IRS notices and communications—this keeps them informed in real time. Tip: List representatives in order of authority if you’re naming multiple people. The first-named representative typically acts as the primary contact.

5. Complete Line 3: Acts Authorized

Specify exactly what matters and tax periods your representative can handle.

This is critical—you must be specific. General references like “all years” or “all periods” will cause the IRS to reject your form. Include three components: Description of Matter: (for example, “Income,” “Employment,” “Excise,” “Innocent Spouse Relief,” “Offer in Compromise,” “Collection”) Tax Form Number: (for example, 1040, 941, 1120, 8857) Year(s) or Period(s): List specific years (for example, “2022, 2023”) or use “through” or hyphens for consecutive years (for example, “2020 through 2024” or “2020-2024”). You cannot list future periods exceeding three years from December 31 of the year you file Form 2848. Tip: If requesting Innocent Spouse Relief, list both the income tax form and Form 8857. For partnership matters under Centralized Partnership Audit Regime, enter “Centralized Partnership Audit Regime” in the description.

6. Complete Line 4: Specific Use Not Recorded on Centralized Authorization File

Mark this box only if applicable.

The Centralized Authorization File is where the IRS stores all power of attorney documents. Most authorizations are recorded there. However, some one-time or specific-use authorizations are not recorded in the Centralized Authorization File. Check this box if your authorization applies to: requests for private letter rulings, technical advice, disclosure authorizations for specific forms or documents, or other limited one-time matters listed in the form instructions. Tip: If unsure, leave this box unchecked. Most ongoing tax matters should be recorded in the Centralized Authorization File for continuity.

7. Complete Line 5: Additional Acts Authorized

Specify any additional powers you’re granting.

Line 5a (Acts Authorized): Check applicable boxes to grant your representative authority to: access your IRS records via an Intermediate Service Provider (third-party transcript services), authorize disclosure to third parties, substitute or add representatives on your behalf without requiring a new Form 2848, or sign tax returns on your behalf (only allowed in limited situations—injury, disease, continuous absence from the United States for at least 60 days before the return due date, or other good cause with IRS permission). Line 5b (Specific Acts Not Authorized): List any acts you specifically do NOT want your representative to perform (for example, “Do not sign any waivers,” “Do not agree to extend statute of limitations,” “Do not access transcripts”). Tip: Be cautious with return-signing authority—it’s only permitted in limited circumstances. If you check this box, your representative must attach documentation justifying the need.

8. Complete Line 6: Retention/Revocation of Prior Power(s) of Attorney

Decide whether to keep or revoke previous authorizations.

Filing a new Form 2848 for the same tax matters and periods automatically revokes prior powers of attorney on record with the IRS for those same matters. If you want to retain existing authorizations, check the box on Line 6 and attach copies of the prior power(s) of attorney you want to keep active. If you want to revoke only (without naming a new representative), write “REVOKE” across the top of the first page of the old Form 2848, sign and date below it, and mail or fax it to the IRS. Tip: Filing Form 2848 does not revoke any Form 8821 authorizations. Those remain active unless specifically revoked.

9. Complete Line 7: Signature of Taxpayer(s)

Sign and date the form with proper authority.

Individuals: You must sign and date the form yourself. For joint returns, each spouse must file their own separate Form 2848. Corporations: An authorized corporate officer (president, vice president, treasurer, assistant treasurer, chief accounting officer) must sign. Partnerships (for tax years ending before January 1, 2018): The Tax Matters Partner must sign. Partnerships (for tax years beginning after December 31, 2017): The Partnership Representative or designated individual must sign. Trusts/Estates: The trustee or executor with authority to bind the trust or estate must sign. Attach Form 56 (Notice Concerning Fiduciary Relationship) to identify fiduciaries. Tip: Signatures must be in ink for mailed or faxed forms. Electronic signatures are only accepted for online submissions through the IRS Secure Access portal.

10. Representative Completes Part II: Declaration of Representative

Your representative must complete their section.

The representative must: check the box indicating their designation (attorney, Certified Public Accountant, enrolled agent, etc.), list their jurisdiction (state bar, state Certified Public Accountant license, enrollment card number), sign and date the declaration under penalty of perjury. The representative declares they are authorized to represent the taxpayer, are aware of Treasury Department Circular No. 230 regulations, and are currently eligible to practice before the IRS. Tip: If your representative is an unenrolled return preparer, their authority is limited to representing clients only for returns they prepared and only before revenue agents, customer service representatives, and similar IRS employees—not in appeals or collection matters.

11. Submit Form 2848

File using your preferred method.

Online (fastest): Create an IRS Secure Access account at IRS.gov/Submit2848. Upload your completed, electronically signed form. You’ll receive email confirmation immediately. Submit one form at a time. Do not submit online if you’ve already mailed or faxed the form. Mail: Use the “Where to File Chart” in the Form 2848 instructions to find the correct IRS address based on your location. Must include ink signature. Use certified mail for tracking. Fax: Use the fax number from the “Where to File Chart” in the instructions. Include ink signature. For immediate matters: Fax directly to the IRS employee handling your case. Tip: Online submission is processed faster and automatically recorded on the Centralized Authorization File. Processing time varies but expect several weeks for mail/fax submissions.

12. Verify Processing and Monitor Status

Confirm your authorization is active.

After submission, allow time for IRS processing (online submissions are fastest). Your representative will receive a Centralized Authorization File number by mail if they didn’t already have one. Check processing status through your IRS account or Tax Pro Account. Your representative can view all active authorizations through Tax Pro Account. Tip: Keep a copy of the signed Form 2848 for your records. If you need immediate representation before the form is processed, your representative can fax a signed copy directly to the IRS employee handling your specific matter.

13. Update or Revoke as Needed

Make changes when circumstances change.

To add or change representatives: File a new Form 2848 for the same matters and periods—this automatically revokes the prior authorization unless you check the retention box. To revoke authorization without naming a new representative: Write “REVOKE” across the top of the first page, sign and date below, and submit to the IRS. For representatives to withdraw: Write “WITHDRAW” across the top of the first page, sign and date, and submit. Representatives can also withdraw through Tax Pro Account. Tip: Update your power of attorney whenever your representative changes, your tax situation changes, or you want to modify the scope of authority granted.