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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
• A typed name that is typed into the signature block; 4. Verify the business entity taxpayer's name, EIN, and
• A scanned or digitized image of a handwritten signature that address through secondary documentation, such as a tax
is attached to an electronic record; information reporting form (for example, W-2, 1099, etc.), IRS
• A handwritten signature input onto an electronic signature notice or letter, or utility statement.
pad; or
• A handwritten signature, mark, or command input on a display The third party must authenticate the taxpayer’s identity if Form
screen with a stylus device. 2848 is electronically signed in a remote transaction unless the
third party has personal knowledge allowing the third party to
Note. If the taxpayer electronically signs Form 2848 in a remote authenticate the taxpayer’s identity (for example, through a
transaction, a third party submitting Form 2848 to the IRS on previous business relationship; a personal relationship, such as
behalf of the taxpayer must attest that he or she has an immediate family member; or a similar relationship, such as
authenticated the taxpayer’s identity. A remote transaction for an between an employer and an employee).
electronic signature occurs when the taxpayer is electronically
signing the form and the third-party submitter isn’t physically Authority Granted
present with the taxpayer. Except as specified below or in other IRS guidance, this power
of attorney authorizes the listed representative(s) to inspect
To authenticate an individual taxpayer’s identity for remote and/or receive confidential tax information and to perform all acts
transactions, the third party must: (that is, sign agreements, consents, waivers, or other
1. Inspect a valid government-issued photo identification documents) that you can perform with respect to matters
(ID) and compare the photo to the taxpayer via a self-taken described in the power of attorney. Representatives are not
picture of the taxpayer or video conferencing. Examples of authorized to endorse or otherwise negotiate any check
government-issued photo ID include a driver’s license, employer (including directing or accepting payment by any means,
ID, school ID, state ID, military ID, national ID, voter ID, visa, or electronic or otherwise, into an account owned or controlled by
passport; the representative or any firm or other entity with whom the
2. Record the name, social security number (SSN) or representative is associated) issued by the government in
individual taxpayer identification number (ITIN), address, and respect of a federal tax liability. Additionally, unless specifically
date of birth of the taxpayer; and provided in the power of attorney, this authorization does not
include the power to substitute or add another representative,
3. Verify the taxpayer’s name, address, and SSN or ITIN the power to sign certain returns, the power to execute a request
through secondary documentation, such as a federal or state tax for disclosure of tax returns or return information to a third party,
return, IRS notice or letter, social security card, or credit card or or to access IRS records via an Intermediate Service Provider.
utility statement. For example, if a taxpayer changed their Representatives are not authorized to sign Form 907,
address in 2020, a 2019 tax return can be used to verify the Agreement to Extend the Time to Bring Suit, unless language to
taxpayer’s name and taxpayer identification number, and a cover the signing is added on line 5a. See Line 5a. Additional
recent utility statement to verify the taxpayer’s address. Acts Authorized, later, for more information regarding specific
To authenticate a business entity taxpayer's identity for authorities.
remote transactions, the third party must:
Note. The power to sign tax returns may be granted only in
1. Verify through documentation that the individual has an limited situations. See Line 5a. Additional Acts Authorized, later,
authorized covered relationship with the business. for more information.
Corporation.
• An officer having authority under applicable state law to bind Special Rules and Requirements for Unenrolled
the corporation. Return Preparers
• Any person designated by the board of directors or other
governing body. An unenrolled return preparer is an individual other than an
• Any officer or employee on written request signed by any attorney, CPA, enrolled agent, enrolled retirement plan agent, or
principal officer and attested to by the secretary or other officer. enrolled actuary who prepares and signs a taxpayer's return as
• Any bona fide shareholder of record owning 1% or more of the paid preparer, or who prepares a return but is not required
the outstanding stock of the corporation. (by the instructions to the return or regulations) to sign the return.
• If the corporation is an S corporation, any person who was a Limited representation rights. Unenrolled return preparers
shareholder during any part of the period covered by the return may only represent taxpayers before revenue agents, customer
during which an election under section 1362(a) was in effect, service representatives, or similar officers and employees of the
any person authorized by applicable state law to act for a Internal Revenue Service (including the Taxpayer Advocate
dissolved corporation, or any person who has a material interest Service) during an examination of the tax period covered by the
that will be affected by information contained therein. tax return they prepared and signed (or prepared if there is no
Partnership. Any person who was a member of the signature space on the form). Unenrolled return preparers
partnership during any part of the period covered by the return. cannot represent taxpayers, regardless of the circumstances
2. Inspect a valid government-issued photo ID of the requiring representation, before appeals officers, revenue
individual authorized to represent the taxpayer (for example, officers, attorneys from the Office of Chief Counsel, or similar
corporate officer, partner, guardian, tax matters partner, officers or employees of the Internal Revenue Service or the
partnership representative (PR) (or designated individual (DI), if Department of the Treasury. Unenrolled return preparers cannot
applicable), executor, receiver, administrator, trustee) and execute closing agreements, extend the statutory period for tax
compare the photo to the authorized individual via a self-taken assessments or collection of tax, execute waivers, execute
picture of the authorized individual or video conferencing. claims for refund, or sign any document on behalf of a taxpayer.
Examples of a government-issued photo ID include a driver's Representation requirements. Unenrolled return preparers
license, employer ID, school ID, state ID, military ID, national ID, must possess a valid and active Preparer Tax Identification
voter ID, visa, or passport. Number (PTIN) to represent a taxpayer before the IRS, and must
3. Record the name, employer identification number (EIN), have been eligible to sign the return or claim for refund under
and address of the business entity taxpayer. examination.
-2- Instructions for Form 2848 (Rev. 01-2021)
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