IA 2848 Iowa Department of Revenue Power of Attorney 
                                                                                           tax.iowa.gov 
The form begins on the third page.                       Tax types or other matters: 
                                                         These   may     include  individual,     corporate,
It may take up to two weeks to process this form.        partnership, fiduciary, franchise, inheritance, retail 
Did you know? You can log into GovConnectIowa            sales, retailers or consumers use, withholding, fuel, 
to submit this form online. Don't have a                 collections, or other matters. If blank, all tax types 
GovConnectIowa  account?  Find  the  link  and           or matters are included. 
additional information at tax.iowa.gov.                  Iowa tax account or permit number: 
Purpose of this form                                     If  blank,  all  accounts or  permits,  including  those 
This  form gives  the  representative(s)  listed in      issued in the future within the time period identified 
section 2,  and  on  any  attached  IA  2848-As,  the    in this section, are included. Enter an account or 
authority to receive and inspect confidential tax        permit number(s) to limit to a specific account or 
information, and to perform any and all acts with        permit(s). Noting a consolidated permit will include 
respect to matters described in IA 2848, section 2,      all permits associated with the consolidated permit 
except as  otherwise restricted by law.  A  person       number. 
other than the taxpayer or person authorized under       Tax period: 
Iowa Code section 421.59(2) must have an IA 2848         If blank, all tax periods, from the account 
or Representative Certification Form on file with the    commence date to three years  beyond the date 
Department in order to perform  any of the acts          noted  on  the  signature  line  of  this  form,  are 
listed in section 2 on behalf of the taxpayer.           included. If authority should be limited  to a 
                                                         particular  time  period,  note  the  appropriate  tax 
Older versions of this form may not be accepted. 
                                                         period(s).  Each tax period must be separately 
Note: Only persons authorized under Iowa Admin.          stated.  Use separate  lines  if tax periods are not 
Code r. 701—7.6  are  permitted to represent the         consecutive. Once appointed, the representative’s 
taxpayer(s) in any formal proceeding,  such as  a        authority  is effective indefinitely  for the  matters 
contested case hearing. Only attorneys authorized        indicated on the form. 
to practice in a judicial forum that has jurisdiction of 
                                                         Exclusions: 
a matter involving a taxpayer may represent that         List in Section 2 the specific corresponding letter(s) 
taxpayer in those forums.                                (a-g) from below of any acts you do not authorize 
Confidential Tax Information                             the representative(s) listed on this form to perform 
Taxpayer  information is confidential.  Unless           on your behalf. 
otherwise authorized by law, the Iowa Department         Powers covered include the following, unless 
of Revenue will discuss confidential tax information     specifically excluded on the line above: 
only with the taxpayer or a representative               a. To request waivers (including offers of waivers) 
authorized by the taxpayer on this form. If you wish     of restrictions on assessment or collection of tax 
to authorize the  Department to discuss  your            deficiencies    and    waivers of    notice  of
confidential tax information  with  another person,      disallowance of a claim for credit or refund 
but do not wish to authorize that person to act on       b. To request extensions of time for assessment or 
your behalf,  use  form  IA  8821  Tax  Information      collection of taxes 
Disclosure Designation.                                  c. To represent the taxpayer in any determination 
                                                         before the Department 
Instructions for Specific Fields 
                                                         d. To represent the taxpayer in an informal meeting 
Representative(s): 
                                                         or other communication with the Department 
All  fields  are  required.  The  identification  number e. To  represent the     taxpayer    in     formal
can include the representative's  Social Security        proceedings* to the extent permitted by law to 
Number  (SSN),  Individual  Taxpayer  Identification     enter into any compromise with the Department 
Number (ITIN), Preparer's Tax ID Number (PTIN),          f.  To execute any release from liability required by 
Centralized Authorization File (CAF), or Iowa            the Department before divulging otherwise 
Account Number (IAN). To name more than three            confidential information concerning taxpayer(s) 
representatives, complete a supplemental IA 2848-        *Only   those   individuals listed       in Iowa
A Multiple Iowa Department of Revenue Powers of          Administrative Code rule 701—7.6 may represent 
Attorney form. To request an IAN, visit                  a taxpayer in a contested case proceeding.
govconnect.iowa.gov and complete the  Request 
an Iowa  Account Number (IAN) form. You must 
provide your SSN or ITIN to complete this request. 
14-101a (10/19/2023) 

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

Revoking an IA 2848                                     Signature of Taxpayer(s): 
The taxpayer may revoke an IA 2848 at any time          Signature must be signed by hand or via a digital 
by filing  a statement of revocation  with the          signature with a digital certificate. Stamped or 
Department. To revoke, submit a written statement       typed signatures are not accepted. 
to the Department including the following:              Who must sign? 
•  Taxpayer  or business legal  name, and               Individual  taxpayer. An  IA  2848  form must  be 
 SSN/ITIN or FEIN                                       signed by the individual. 
•  Name(s) of the representative(s), or note “all” to   Joint  returns. If  a  tax  matter  concerns  a  joint  
 revoke all representatives                             individual income tax return, each taxpayer must 
Sign and date the statement. The statement may          complete and submit their own IA 2848 even if they 
be a single sentence notifying the Department of        are represented by the same representative(s). 
your intent to revoke. Revocation of an IA 2848 will    Corporations,   Associations,      Partnerships,
be effective on the date received by the 
                                                        Other Entities, Estates, Trusts, and those 
Department.                                                                                The  IA  2848 
                                                        signing as a Power of Attorney. 
Submitting a new IA 2848                                form must be signed by a person who has filed a 
A new IA 2848 for a particular tax type(s) and tax      valid Representative Certification Form. 
period(s) revokes    the       authority   of all
representatives appointed previously on IA 2848, 
IA 2848-A, IA 706, or IA 1041 forms for those tax 
type(s) and tax period(s). 
Taxpayers should include all representatives they 
wish  to  authorize  on  each  IA  2848  (including  IA 
2848-A  Multiple  Iowa  Department  of  Revenue 
Power of Attorney forms as needed) submitted to 
the Department. 
The new power(s) of attorney will be effective 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 (10/19/2023) 

                          IA 2848 Iowa Department of Revenue Power of Attorney 
                                                                                             tax.iowa.gov 
Read the instructions page before filling out the form. 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. 
If any information is incomplete or illegible, the form will be returned. This form must be submitted within six 
months from the date signed or it will not be accepted. 

1. Taxpayer Information
   Legal name: _______________________________________________________________________
   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)
   A. Individual representative’s name: ____________________________________________________
       Representative identification number: ________________________________________________
       ID type, check one:  SSN/ITIN ☐             PTIN ☐             CAF ☐              IAN ☐
       Mailing address: _________________________________________________________________
       City:  ___________________________________________   State:  ________  ZIP: ___________
       Phone:  ______________________  Email: ____________________________________________
       Optional limitation of authority:
          Tax type(s) or                Iowa tax account or     Beginning tax            Ending tax period 
          other matters                   permit number         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      ☐        CAF ☐              IAN ☐
       Mailing address: _________________________________________________________________ 
       City:  ___________________________________________   State:  ________  ZIP: ___________ 
       Phone:  ______________________  Email: ____________________________________________ 

14-101c (10/19/2023)

                            IA 2848 Iowa Department of Revenue Power of Attorney, page 2 
Optional limitation of authority: 
            Tax type(s) or        Iowa tax account or       Beginning tax   Ending tax period 
            other matters                permit number      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  ☐     CAF  ☐         IAN ☐
Mailing address: _________________________________________________________________
City:  ___________________________________________   State:  ________  ZIP: ___________
Phone:  ______________________  Email: ____________________________________________
Optional limitation of authority:
            Tax type(s) or        Iowa tax account or       Beginning tax   Ending tax period 
            other matters                permit number      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 (10/19/2023)