A guide to preparing Form 2848, Power of Attorney
Power of Attorney: and Declaration of Representative
Check Form for Common Errors & Reminders Form 2848 (Rev. 1-2021) Page 2
My representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or
Helpful Hints for Preparing and Submitting OMB No. 1545-0150 b Specificacceptingentity withactspaymentwhomnot authorized.thebyrepresentative(s)any means, electronicis (are)orassociated)otherwise,issuedinto anbyaccountthe governmentowned orincontrolledrespect ofbyathefederalrepresentative(s)tax liability. or any firm or other
Form Power of Attorney For IRS Use Only
and Declaration of Representative
a Form 2848 Internal(Rev.DepartmentJanuary2848Revenueof2021)theServiceTreasury ▶Go to www.irs.gov/Form2848 for instructions and the latest information. Received by: List any other specific deletions to the acts otherwise authorized in this power of attorney (see instructions for line 5b):
Name
6 Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of
Function
Line 1, Taxpayer Information – Provide all taxpayer Part I Caution:Powerfor any purposeofA separateAttorney otherFormthan2848representation must be completedbefore theforIRS.each taxpayer. Form 2848 will not be honored Telephone revokeattorneyaonpriorfilepowerwith theof attorney,Internal Revenuecheck here Service. .for.the.same. .matters. .and. years. .or.periods. . covered. . .by.this.form.. .If you. . .do.not. want. to▶
information for identification: 1 Taxpayer information. Taxpayer must sign and date this form on page 2, line 7. Date / / YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.
Taxpayer declaration and signature. If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power
Daytime telephone number Plan number (if applicable) of attorney even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner,
Taxpayer name; Taxpayer name and address Taxpayer identification number(s) 7 ▶partnership taxpayer, IF NOTI certifyCOMPLETED,representative I have the(or legalSIGNED,designated authorityANDtoindividual, executeDATED,thisif THEapplicable), formIRSon behalfWILLexecutor, ofRETURNthe taxpayer.receiver, THISadministrator, POWER OF ATTORNEYtrustee, or individual TO THEother TAXPAYER.than the
Address; hereby appoints the following representative(s) as attorney(s)-in-fact:
Taxpayer identification number (social security, employer 2 Representative(s) must sign and date this form on page 2, Part II.
Name and address CAF No.
identification, or individual taxpayer identification PTIN Signature Date Title (if applicable)
Telephone No.
number(s)); Check if to be sent copies of notices and communications Check if new: FaxAddressNo. Telephone No. Fax No. Print name Print name of taxpayer from line 1 if other than individual
Telephone number; and Name and address CAF No. Part II Declaration of Representative
PTIN Under penalties of perjury, by my signature below I declare that:
Employee plan number, if applicable. Telephone No. • I am not currently suspended or disbarred from practice, or ineligible for practice, before the Internal Revenue Service;
• I am subject to regulations in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service;
Check if to be sent copies of notices and communications Check if new: FaxAddressNo. Telephone No. Fax No. • I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and
For representation for jointly filed individual income tax returns, Name and address CAF No. • I am one of the following:
PTIN a Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.
each spouse must complete, sign and submit a separate Telephone No. b Certified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown below.
c Enrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230.
Form 2848, even if both taxpayers are authorizing the same (Note: IRS sends notices and communications to only two representatives.) Check if new: FaxAddressNo. Telephone No. Fax No. d Officer—a bona fide officer of the taxpayer organization.
Name and address CAF No. e Full-Time Employee—a full-time employee of the taxpayer.
representative(s) to represent them. PTIN f Family Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister).
Telephone No. g the IRS is limited by section 10.3(d) of Circular 230). Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before
h Unenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1)
Line 2, Representative Information – Provide the information (toNote:representIRS sendsthe taxpayernotices andbeforecommunicationsthe Internal Revenueto onlyServicetwo representatives.)and perform theCheckfollowingif new: acts:FaxAddressNo. Telephone No. Fax No. claimandpreparedRequirementsfor refund;and signed(3) hasfortheUnenrolledareturnvalid PTIN;or claimReturnandfor(4)refundPreparerspossesses(or prepared inthetherequiredinstructionsif thereAnnualis noforFilingsignatureadditionalSeasonspaceinformation.Programon theRecordform); (2)ofwasCompletion(s).eligible to signSeetheSpecialreturnRulesor
Acts authorized (you are required to complete line 3). Except for the acts described in line 5b, I authorize my representative(s) to receive and
and telephone and fax numbers; the representative’s inspect my confidential tax information and to perform acts I can perform with respect to the tax matters described below. For example, my k Qualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or
for each representative appointed on Line 2: name, address, 3 representative(s)representative toshallsign ahavereturn).the authority to sign any agreements, consents, or similar documents (see instructions for line 5a for authorizing a accounting student, or law graduate working in a LITC or STCP. See instructions for Part II for additional information and requirements.
r Enrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the
assigned; and the representative’s PTIN, if applicable. Tax Form Number Internal Revenue Service is limited by section 10.3(e)).
Centralized Authorization File (CAF) number, if previously DescriptionWhistleblower,4980HofSharedMatterPractitionerResponsibility(Income,Discipline,Employment,Payment,PLR,Payroll,etc.)FOIA,(seeCivilExcise,instructions)Penalty,Estate,Sec.Gift, (1040, 941, 720, etc.) (if applicable) Year(s) or(seePeriod(s)instructions)(if applicable) Note:▶POWERFor IFdesignationsTHISOFDECLARATIONATTORNEY.d–f, enter yourREPRESENTATIVESOFtitle,REPRESENTATIVEposition, or relationshipMUSTIS NOTSIGNto theCOMPLETED,INtaxpayerTHE ORDERin the “LicensingSIGNED,LISTEDjurisdiction”ANDIN PARTDATED,column.I, LINETHE2.IRS WILL RETURN THE
Licensing jurisdiction
Check the appropriate boxes if the representative’s Designation—Insertletterabove (a–r). licensing(if applicable)authority number (if applicable) Signature Date
address, phone number, or fax number has changed. (State) or other registration,Bar, license,orcertification,enrollment
Check the designated boxes if the representative is to be 4 CAF, Specificcheckusethisnotbox.recordedSeeLine 4. Specific Use Not Recorded on CAFon the Centralized Authorization File (CAF). in the instructions If the power.of attorney. . .is.for.a specific. . .use.not.recorded. . .on ▶
sent copies of notices and communications the IRS sends
to the taxpayer about the tax matter(s) covered by the 5 a Additionalinstructionsactsforauthorized.line 5a for moreIn additioninformation):to the actsAccesslistedmyon lineIRS3recordsabove,viaI authorizean Intermediatemy representative(s)Service Provider;to perform the following acts (see
authorization. Authorize disclosure to third parties; Substitute or add representative(s); Sign a return;
Form 2848 (Rev. 1-2021)
Line 3, Tax Matters – Provide a description of the tax matter(s) Other acts authorized:
covered, typically by entering the type(s) of tax involved (e.g.,
“Income,” “Employment,” or “Excise”), associated tax form For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat. No. 11980J Form 2848 (Rev. 1-2021)
numbers (e.g., “1040,” “1120” or “ 941”), and the tax year(s) or examples. Line 7, Signature of taxpayer – For a valid power of attorney
other period(s) involved. Line 5a, Additional Acts Authorized – Provides for any and authorization of a representative, the taxpayer must sign
Entering a span of years or periods is acceptable (including additional, specific acts that your named representative(s) can and date the Form 2848.
using a dash in place of the word “through”), such as “2016- perform. Checkboxes are provided for several additional acts, PART II – Declaration of Representative – Provide the
2019.” Future years or periods generally can be included, but including one for “Other acts authorized.” Use the spaces correct designation(s) of each representative (a, b, c, d, e, f,
only up to three future years, including non-annual periods, provided to supply details, as applicable. g, h, k, or r); licensing jurisdiction or other licensing authority
will be recorded on the CAF. However, a Form 2848 may Line 5b, Specific Acts Not Authorized – List any acts you do (if applicable); and bar, license, certification, registration, or
not appoint an unenrolled return preparer for future year(s) not want your representative(s) to perform on your behalf. enrollment number (if applicable).
or period(s). Also, a Form 2848 signed by a partnership For designations d–f, a representative should enter
representative cannot include any future tax year because a Line 6, Retention/Revocation of Prior Power(s) of Attorney
partnership cannot designate a partnership representative for – Filing a subsequent Form 2848 automatically revokes earlier their title, position, or relationship to the taxpayer in the
future years. power(s) of attorney previously filed and recorded on the CAF “Licensing jurisdiction” column.
for the same tax matters and tax periods. (For revocation of Designation h should enter their PTIN and designation k
Line 4, Specific Use – Use the checkbox on Line 4 to specific-use powers of attorney, see the Instructions for Form should enter “LITC” or “STCP,” as appropriate.
designate the Form 2848 as a specific-use power of attorney, 2848, Line 6.) The representative(s) must sign and date the Form 2848. Unless
which will not be recorded on the CAF. Often a specific-
use power of attorney is a (i) one-time or issue-specific To keep an existing Form 2848 in effect that would otherwise the taxpayer signs after the representative(s), the number of
appointment of a representative or (ii) power of attorney that be revoked, check the retention box on Line 6 and attach a days between the taxpayer and representative signatures
does not relate to one or more specific tax periods. See the copy of each Form 2848 that is to remain in effect. cannot exceed 45 days for domestic authorizations or 60 days
Instructions for Form 2848, Line 4, for more information and for an internationally located taxpayer.