IA 2848 Iowa Department of Revenue Power of Attorney 
                                                                                    tax.iowa.gov 
The form begins on the third page.                   Tax period 
                                                     If blank, all tax periods, including those ending up 
Purpose of form                                      to three years beyond the  date  noted on the 
This form gives the representative(s)  listed in     signature line of this form, are included. If 
section 2, and on any attached IA 2848-As, the       authority should be limited to a particular  time 
authority to receive and inspect confidential tax    period, note the appropriate tax period(s). Each 
information, and to perform any and all acts with    tax period must  be separately stated.  Use 
respect to matters described in IA 2848, section     separate lines if tax periods are not consecutive. 
2,  except as otherwise restricted by law. A         Once appointed, the representative’s authority is 
person other than the taxpayer or person             effective indefinitely for the matters indicated on 
authorized under Iowa Code section 421.59(2)         the form. 
must have an IA 2848 or Representative               Exclusions 
Certification Form on file with the Department in    List  in Section 2 the specific corresponding 
order to perform any of the acts listed in section   letter(s) (a-g) from below of any acts you do not 
2 on behalf of the taxpayer.                         authorize the representative(s) listed on this form 
                                                     to perform on your behalf. 
Older versions of this form may not be accepted. 
                                                     Powers covered include the following, unless 
Note: Only persons authorized under Iowa             specifically excluded on the line above: 
Admin. Code r. 701—7.6 are permitted to              a. To request waivers (including offers  of
represent the     taxpayer(s)  in   any     formal     waivers) of  restrictions on assessment  or
proceeding, such as a contested case hearing.          collection of tax deficiencies and waivers of
Only attorneys authorized to practice in a judicial    notice of disallowance of a claim for credit or
forum that has jurisdiction of a matter involving a    refund
taxpayer may represent that taxpayer in those        b. To request extensions of time for assessment
forums.                                                or collection of taxes
Confidential Tax Information                         c. To represent the        taxpayer  in  any
Taxpayer information is confidential. Unless           determination before the Department
otherwise authorized        by law,     the Iowa     d. To represent the taxpayer in an informal
Department of Revenue will discuss confidential        meeting or other communication with the
tax information only with the taxpayer or a            Department
representative authorized by the taxpayer on this    e. To represent the taxpayer in formal
form. If you wish to authorize the Department to       proceedings* to the extent permitted by law
discuss your confidential tax information with       f. To enter into any  compromise with the
another person, but do not wish to authorize that      Department
person to act on your behalf, use form IA 8821       g. To execute any release from liability required
Tax Information Disclosure Designation.                by the Department before divulging otherwise
Instructions for Specific Fields                       confidential  information         concerning
Tax types or other matters                             taxpayer(s)
These   may       include   individual, corporate,   *Only those    individuals listed   in   Iowa
partnership, fiduciary, franchise, inheritance,      Administrative Code rule 701—7.6 may
retail sales,     retailers or consumers      use,   represent  a taxpayer in a contested case
withholding, fuel, collections, or other matters. If proceeding.
blank, all tax types or matters are included.        Revoking an IA 2848
Iowa tax permit number                               The taxpayer may revoke an IA 2848 at any time
If blank, all permits, including those issued in the by filing a statement of revocation with the
future within the time period identified in this     Department.  To  revoke, submit a written
section, are included. Enter a permit number(s)      statement to the Department including the
to limit to a specific permit(s). Noting a           following:
consolidated permit will include all permits         • Taxpayer or business legal name, and
associated with the consolidated permit number.        SSN/ITIN or FEIN
                                                     • Name(s) of the representative(s), or note “all”
                                                       to revoke all representatives
14-101a (03/09/21)

                IA 2848 Iowa Department of Revenue Power of Attorney instructions, page 2 

Sign and date the statement. The statement may     Signature of Taxpayer(s) 
be a single sentence notifying the Department of   Signature must be signed by hand or via a 
your intent to revoke. Revocation of an IA 2848    digital signature with a digital certificate. 
will be effective on  the date received by the     Stamped or typed signatures are not accepted. 
Department. 
                                                   Who must sign? 
Submitting a new IA 2848                           Individual taxpayer. An IA 2848 form must be 
A new IA 2848 for a particular tax type(s) and tax signed by the individual. 
period(s) revokes the      authority of all
                                                   Joint  or combined  returns. If a  tax matter 
representatives appointed previously on IA 2848, 
                                                   concerns a joint  or combined individual income 
IA 2848-A, IA 706, or IA 1041 forms for those tax 
                                                   tax return,  each  taxpayer must  complete  and 
type(s) and tax period(s). 
                                                   submit  their own IA 2848 even if they are 
Taxpayers should include all representatives       represented by the same representative(s). 
they wish to authorize on each IA 2848 (including 
                                                   Corporations,  Associations, Partnerships, 
IA 2848-A Multiple Iowa Department of Revenue 
                                                   Other Entities, Estates, Trusts, and  those 
Power of Attorney forms as needed) submitted to 
                                                   signing as a Power of Attorney. The IA 2848 
the Department. 
                                                   form must be signed by a person who has filed a 
The new power(s)  of attorney  will be  effective  valid Representative Certification Form. 
after approval by the Department. 
Withdrawing as a representative 
A representative  may      withdraw     from
representing a taxpayer by filing a statement of 
withdrawal with the Department. The statement 
must be signed and dated by the representative 
and must identify the name and address of the 
taxpayer(s) and the matter(s)  (including “all 
matters”)  from which the representative is 
withdrawing. 

                                                                                   14-101b (09/01/21)

                                IA 2848 Iowa Department of Revenue Power of Attorney 
                                                                                          tax.iowa.gov 
The filing of this form automatically revokes the authority of all representatives appointed previously on IA 
2848, IA 2848-A, IA 706, or IA 1041 forms for the same matters covered by this document. To reappoint a 
prior representative, list them in the representative section. 
Incomplete forms will not be accepted. This form must be submitted within six months from the date signed 
or it will not be accepted. 
1. Taxpayer Information
Legal name: _______________________________________________________________________
Doing business as (if applicable):  ______________________________________________________
Taxpayer address: __________________________________________________________________
City: ______________________________________________   State:  ________  ZIP: ___________
Phone: _________________________  Email: ____________________________________________
Complete one:
Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN): ____________________
Federal employer identification number (FEIN): ____________________________________________
2. Representative(s)
Include the representative’s SSN/ITIN, Preparer’s Tax ID Number (PTIN), or Iowa Account Number (IAN).
If an IAN is needed but not yet assigned, write “None” in the representative identification number field
and one will be assigned and sent to the representative. All fields are required unless noted otherwise.
See instructions for more information on specific fields.  Include  form(s)  IA 2848-A Multiple  Iowa
Department of Revenue Power of Attorney with this form to name additional representatives.
A. Individual representative’s name: ____________________________________________________
Representative identification number:  ________________________________________________

ID Type, check one:             SSN/ITIN ☐                     PTIN ☐                IAN ☐
Mailing address: _________________________________________________________________ 
City:  ___________________________________________   State:  ________  ZIP: ___________ 
Phone:  ______________________  Email: ____________________________________________ 
Firm or company’s legal name (optional): ______________________________________________ 
Optional limitation of authority: 
           Tax Type(s) or                                      Beginning Tax  Ending Tax Period 
                                Iowa Tax Permit Number 
                  other matters                                Period (MM/YY)        (MM/YY) 

List specific corresponding letter(s) (a-g) of any acts from the list in ‘Exclusions’ in the instructions of 
this form that you do not authorize the representative listed above to perform on your behalf: 
B. Individual representative’s name: ____________________________________________________
Representative identification number:  ________________________________________________

ID Type, check one:             SSN/ITIN ☐                     PTIN ☐                IAN ☐
Mailing address: _________________________________________________________________ 
City:  ___________________________________________   State:  ________  ZIP: ___________ 
Phone:  ______________________  Email: ____________________________________________ 
Firm or company’s legal name (optional): ______________________________________________ 

14-101c (02/22/21)

                                IA 2848 Iowa Department of Revenue Power of Attorney, page 2 
Optional limitation of authority: 
            Tax Type(s) or                                   Beginning Tax  Ending Tax Period 
                                Iowa Tax Permit Number 
                  other matters                              Period (MM/YY)        (MM/YY) 

List specific corresponding letter(s) (a-g) of any acts from the list in ‘Exclusions’ in the instructions of 
this form that you do not authorize the representative listed above to perform on your behalf: 
C. Individual representative’s name: ____________________________________________________
Representative identification number:  ________________________________________________

ID Type, check one:             SSN/ITIN ☐               PTIN ☐             IAN ☐
Mailing address: _________________________________________________________________ 
City:  ___________________________________________   State:  ________  ZIP: ___________ 
Phone:  ______________________  Email: ____________________________________________ 
Firm or company’s legal name (optional): ______________________________________________ 
Optional limitation of authority: 
            Tax Type(s) or                                   Beginning Tax  Ending Tax Period 
                                Iowa Tax Permit Number 
                  other matters                              Period (MM/YY)        (MM/YY) 

List specific corresponding letter(s) (a-g) of any acts from the list in ‘Exclusions’ in the instructions of 
this form that you do not authorize the representative listed to perform on your behalf: 
3. Receipt of Refund Checks
If a taxpayer wants to authorize a representative named in section 2 to receive, but not to endorse or
cash, refund  checks  for those  tax  types  or  matters  identified in  section  2,  the  taxpayer  must  initial
here  _____________________________  and list the name and address of that representative below.
Representative to receive refund check(s): _______________________________________________
Mailing address: ____________________________________________________________________
City: ______________________________________________   State:  ________  ZIP: ___________
4. Signature
Individual, sole proprietor, single member LLC: The taxpayer.
Other Representatives: A person with a valid IA 2848 or Representative Certification Form on file with
the Department.
I, the undersigned, declare under penalties of perjury or false certificate, that I am the person listed as
“Taxpayer”  above  or  otherwise  have  the  authority  to  sign  this  form.  I  hereby  authorize  the
representative(s) listed above to act on my behalf before the Department.
Signature must be signed by hand or via a digital signature with a digital certificate. Stamped or
typed signatures are not accepted.
Signature: _____________________________________________  Date: ______________________
Print Name:  ____________________________  Title: ______________________________________
Submit by mail to Registration Services, Iowa Department of Revenue, PO Box 10470, Des Moines IA
50306-0470, or FAX: 515-281-3906.
The integrity and security of sending personal information via fax or email cannot be guaranteed. By
submitting this form via fax or email, you agree to hold the Department harmless if a fax or an email results
in third party access to the information.

14-101d (09/27/22)