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Official form guide
Form 2848: Power of Attorney and Declaration of Representative
IRS Form 2848 is a Power of Attorney and Declaration of Representative used to authorize an individual to represent you before the IRS; for faster processing, use the all-digital Tax Pro Account at IRS.gov/TaxProAccount.
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IRS Form 2848 - Power of Attorney and Declaration of Representative
IRS Form 2848 is a Power of Attorney and Declaration of Representative used to authorize an individual to represent you before the IRS; for faster processing, use the all-digital Tax Pro Account at IRS.gov/TaxProAccount.
Risk Radar
Scan points- 1Ensure the authorized individual is eligible to practice before the IRS (listed in Part II, items a–r).
- 2Failing to sign Form 2848 in Part II by the authorized representative.
- 3Not checking the appropriate box on line 4 if mailing/faxing directly.
- 4Entering information for another person (like a spouse) without specific instruction.
- 5Omitting the required SSN or ITIN when entering taxpayer identification numbers in Part I.
Plain English
This form allows you to officially grant permission to another person to act on your behalf when dealing with the Internal Revenue Service. By filing Form 2848, you authorize that individual to speak for you and inspect or receive your confidential tax information from the IRS.
Submission Date
- Filing date: The timing is not specified by a hard deadline in the instructions; rather, you file it when you need to authorize representation before the IRS.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when authorizing an individual to represent you before the IRS.
- Do not use it when you want to authorize an individual or organization only to inspect and/or receive your confidential tax return information without granting representation authority.
- Check Form 56 instead when notifying the IRS of a fiduciary relationship, as a fiduciary acts in the position of a taxpayer.
Form selector
Use this form or another form?
Revoking an existing Power of Attorney
Must write 'REVOKE' across the top of the first page with a current signature and date below this annotation.
✓ Ensure the revocation is clearly marked.
Authorizing someone to inspect/receive tax info only
This form grants inspection rights without granting representation authority before the IRS.
✓ Confirm you do not need full representation powers.
Fiduciary (Trustee, Executor, etc.) acting as taxpayer
Use this form to notify the IRS of a fiduciary relationship where the person acts in the position of the taxpayer.
✓ Verify the representative is correctly identified as a fiduciary.
Deadline or filing window
The instructions do not specify a due date triggered by an event. However, if you are revoking a power of attorney and do not name a new representative, you must mail or fax the revocation annotation using the Where To File Chart.
Checklist
What you need before filling it out
Purpose of Form
Authorization of individual to represent you before the IRS · General Instructions p.1
Eligibility of Authorized Individual
Must be eligible to practice before the IRS; designations listed in Part II, items (a)–(r) · Instructions p.1
Revocation Procedure (No New Rep)
Write 'REVOKE' across the top of page 1 with current signature and date below annotation · Instructions p.3
Filing Method Choice
Check box on line 4 (Mail/Fax) OR choose Online, Fax, or Mail submission method · Instructions p.1
Representative Address Change
Representative sends written notification with new info and signature to original filing location · Instructions p.3
Partnership PR Appointment
Newly designated PR for BBA partnership appointing another person as POA/Rep · Instructions p.7
Before you submit
- 1Ensure the individual authorized is eligible to practice before the IRS.
- 2Verify that if filing by mail or fax, your signature on Form 2848 is handwritten.
- 3Confirm that if using an electronic signature, you are submitting the form online via IRS.gov/Submit2848.
- 4If revoking a previous POA without naming a new representative, ensure 'REVOKE' is written across the top of page 1 with your current signature and date below it.
- 5If mailing or faxing, verify you have selected the appropriate filing method on line 4 (or chosen an alternative submission route).
- 6If the representative's address has changed, confirm they are sending a written notification signed by them to the original filing location.
- 7If this is for a BBA partnership and appointing a POA/Rep, verify that submitting a new Form 2848 is required even if one was previously appointed.
How to file this form
- 1Complete all necessary fields on Form 2848 (including Part II, Declaration of Representative), ensuring your signature is present.
- 2Determine the correct filing method: check the box on line 4 to mail/fax, or choose Online submission via IRS.gov/Submit2848.
- 3If mailing or faxing, ensure you handwrite your signature; if using an electronic signature, submit online.
- 4Mail or fax Form 2848 to the specific IRS office listed in the 'Where To File Chart' (or handle the matter if line 4 is checked).
- 5Keep a copy of the submitted Form 2848 for your records.
Known limitations
- 1The form authorizes an individual to represent a taxpayer before the IRS; it does not apply to authorizing representation for any other entity.
- 2If more than four representatives are named, the filer must write “See attached for additional representatives” on line 2 and attach extra Form 2848(s).
- 3A taxpayer may designate no more than two representatives on Form 2848 (or designees on a Form 8821) to receive copies of notices and communications for the same matter(s).
- 4The form can be used only to authorize representation before the IRS; it is not applicable if the purpose is unstated or does not relate to a tax matter.
Field map
Compact field-by-field guide
Part I
5 items
Your full name and taxpayer identification number.
Your current address.
Attorney, CPA, or enrolled agent's name and IRS-assigned Centralized Authorization File number.
Specific tax matters (years, form types) the representative is authorized to handle.
Check if this POA revokes all prior POAs. Leave blank to retain existing ones.
Part II
2 items
Taxpayer must sign (and spouse if joint return). Both must sign if both are authorizing.
Representative certifies their authority and qualifications under penalties of perjury.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition is Revision September 2021 (Rev. 09-2021). For the latest information regarding Form 2848, users should check IRS.gov/Form2848.
What changed or needs a fresh check
- Edition date — confirm the revision reads September 2021 (Rev. 09-2021).
- Fee — Not stated in the official source.
- Mailing address — Check the 'Where To File Chart' for specific addresses based on residency.
- Signature — Handwrite your signature if mailing or faxing Form 2848 (unless attaching to an alternative POA, where only the representative must sign Part II).
Quick Facts
Downloads
After you file
- 1Keep a copy of the completed Form 2848.
- 2If revoking an existing power of attorney without naming a new representative, mail or fax a copy with the revocation annotation (unless it is for a specific matter).
- 3If you do not have a copy of the power of attorney to revoke, send a signed and dated statement of revocation listing matters, years/periods, and representatives.
- 4For general developments related to Form 2848, check IRS.gov/Form2848.
Sources
- SRCInstructions p.1 — The purpose of Form 2848 is to authorize an individual to represent you before the IRS.
- SRCInstructions p.1 — For faster processing, use the all-digital Tax Pro Account at IRS.gov/TaxProAccount.
- SRCInstructions p.3 — To revoke a power of attorney without naming a new representative, write “REVOKE” across the top of the first page with a current signature and date below this annotation.
- SRCInstructions p.4 — If you authorize your representative to receive copies of all notices/communications, check the box provided under the representative's name and address on Form 2848.
- SRCInstructions p.5 — For penalties/interest only representation, enter “Civil Penalty” in the “Description of Matter” column when using Form 2848.
- SRCInstructions p.1 — If you check the box on line 4 of Form 2848, mail or fax it to the IRS office handling the specific matter.
Common confusion points
What do I do if I want to revoke a power of attorney but don't name a new representative?
You must write “REVOKE” across the top of the first page with your current signature and date below this annotation.
→ Mail or fax a copy using the Where To File Chart, or send it to the IRS office handling the specific matter.
Do I need to check the box if my representative is just receiving copies of notices?
Check the box under the representative's name/address if you want them to receive copies of all notices and communications sent to you by the IRS.
→ Do not check the box if you do not want copies sent to your representative(s).
How many representatives can I list on Form 2848?
The form allows for up to four named representatives directly on the form.
→ If more than four, write “See attached for additional representatives” on line 2 and attach extra Form 2848(s).
What if my representation is only for penalties/interest?
Enter “Civil Penalty” in the “Description of Matter” column and list the relevant year(s) or period(s) in the “Year(s) or Period(s)” column.
→ You do not have to enter the specific penalty amount.
What if the matter is an employee plan?
Include the plan number in the description of the matter on Form 2848.
→ If it's not a tax matter, ensure you specify this context clearly.
Where should I send my comments about Form 2848?
Send them to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
→ Do not send the completed Form 2848 itself to this address.
Workflow map
Related forms and next steps
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After
Often used with
⚠ If something goes wrong
- Consult Pub. 1, Your Rights as a Taxpayer, for general taxpayer rights.
Questions about IRS Form 2848
What is IRS Form 2848 used for?
This form allows you to officially grant permission to another person to act on your behalf when dealing with the Internal Revenue Service. By filing Form 2848, you authorize that individual to speak for you and inspect or receive your confidential tax information from the IRS.
Who must file IRS Form 2848?
Taxpayers must file Form 2848 to authorize an individual representative before the IRS. This applies when a taxpayer wishes to delegate their representation rights.
What information does IRS Form 2848 require?
Part I collects your personal information, such as name and SSN/ITIN. Part II, Declaration of Representative, lists eligible designations for the authorized individual.
When is IRS Form 2848 due?
The timing is not specified by a hard deadline in the instructions; rather, you file it when you need to authorize representation before the IRS.
Where do I file IRS Form 2848?
If you check the box on line 4, mail or fax Form 2848 to the specific IRS office handling your matter. Alternatively, use the online submission portal at IRS.gov/Submit2848.
How do I complete IRS Form 2848?
First, complete Part I with your taxpayer information; if you are an individual, enter your name and SSN/ITIN. Next, fill out Part II to declare the representative's details, ensuring the representative signs the form in Part II before submission.
What happens if IRS Form 2848 is filed incorrectly?
If filed incorrectly, the authorization may not be recognized by the IRS, potentially delaying processing for the matters that require representation.
What do I do if I want to revoke a power of attorney but don't name a new representative?
You must write “REVOKE” across the top of the first page with your current signature and date below this annotation. Mail or fax a copy using the Where To File Chart, or send it to the IRS office handling the specific matter.
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