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IRSOther IRS Forms (2000–3999)

Official form guide

Form 2848-SP: 2848 (SP)

Form 2848‑SP is the IRS Power of Attorney and Declaration of Representative for a specific tax matter. Use it when you need to authorize a qualified individual to act on your behalf for a particular tax issue.

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Form Overview

IRS Form 2848-SP - 2848 (SP)

Form 2848‑SP is the IRS Power of Attorney and Declaration of Representative for a specific tax matter. Use it when you need to authorize a qualified individual to act on your behalf for a particular tax issue.

It captures the taxpayer’s identity, the representative’s credentials, the tax period or issue, and the specific powers being granted.

Risk Radar

Scan points
  • 1A single typo can stop the IRS from recognizing your authorized representative.
  • 2Incorrect SSN/ITIN prevents matching the taxpayer record
  • 3Missing representative signature invalidates the POA
  • 4Listing the wrong tax period grants authority for the wrong year
  • 5Using an outdated form edition leads to processing delays

Plain English

This form lets you give someone permission to talk to the IRS and handle a single tax problem for you. It’s not a blanket authority; it only covers the matter you list. The person you name can receive notices, sign documents, and answer questions for that case.

Submission Date

  • Filing date: 2021-09-15 22:10:20
  • Preparation window: collect IDs, supporting records, and signatures in advance.
  • Final review: verify names, dates, and required fields before submission.

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Glossary Terms

individualidentitypersonperiodissue

Hover a term to preview the meaning.

What this form is for

  • Use when you need a POA for one tax issue only
  • Do not use for a general, unlimited power of attorney
  • If you need to cover multiple years or issues, use the standard Form 2848

Form selector

Use this form or another form?

Multiple tax years or issues

Covers all periods you list

✓ Verify you need broader authority

Form 2848 (standard)

Corporate entity representation

Allows a corporation to appoint a representative

✓ Ensure corporate officer signs

Form 2848 (corporate)

Deadline or filing window

The form must be received before the IRS requires a response for the specific issue (e.g., audit notice deadline, appeal filing window, or collection due date). If the deadline is unknown, contact the IRS office referenced in the notice.

Checklist

What you need before filling it out

1

Taxpayer SSN/ITIN

Social Security card or IRS notice · Tax return, prior correspondence

⚠ Mis‑typed number✕ High
2

Representative CAF number

IRS e‑services account printout · Representative’s authorization letter

⚠ Omitted or wrong number✕ Medium
3

Tax period(s)

Tax return copy or notice · Prior year return

⚠ Year entered incorrectly✕ High
4

Signature line

Original handwritten signature · Signed form copy

⚠ Illegible or missing signature✕ High

Before you submit

  1. 1Verify the form edition is the latest (2024) version
  2. 2Confirm taxpayer name and SSN/ITIN match IRS records
  3. 3Check representative’s CAF number and signature are present
  4. 4List only the tax period(s) and issue(s) you intend to cover
  5. 5Select the appropriate specific powers boxes
  6. 6Date the form in the correct month and year
  7. 7Attach any required supporting documents (e.g., power of attorney letter)
  8. 8Use the correct mailing address or fax number for the case
  9. 9If filing electronically, ensure the PDF is readable and signed
  10. 10Retain a copy of the completed form for your records
  11. 11Track delivery confirmation (certified mail receipt or fax confirmation)

How to file this form

  1. 1Download the 2024 Form 2848‑SP from IRS.gov
  2. 2Print on white 8.5" x 11" paper and fill in black ink
  3. 3Complete taxpayer and representative sections
  4. 4Mark the specific powers and tax periods
  5. 5Sign and date the form in the designated boxes
  6. 6Mail or fax to the IRS office indicated on the form
  7. 7If using e‑services, upload the scanned form to your account

Known limitations

  1. 1Form does not grant authority for unrelated tax matters
  2. 2Only a representative with a valid CAF number can use the electronic portal
  3. 3The IRS may request additional verification if the form is incomplete
  4. 4No fee is charged, but processing time can vary by office

Field map

Compact field-by-field guide

6 fields

General Info

2 items

Taxpayer Name and TIN

Full legal name and taxpayer identification number (SSN or EIN).

Requiredtext
Address

Current mailing address.

Requiredtext

Details

2 items

Required Information

Complete all applicable sections of this form according to the official IRS instructions.

Requiredtext
Amount (if applicable)

Enter the relevant dollar amount if this form involves tax calculation.

amount

Certification

1 items

Certification Statement

Read and acknowledge any certifications required by this form.

Requiredcheckbox

Signatures

1 items

Signature

Sign and date. Unsigned forms cannot be processed.

Requiredsignature
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Current form status
IRS

Form 2848‑SP is currently active and accepted for the 2024 tax year. Check the IRS website for any later revisions before filing.

What changed or needs a fresh check

  • Edition date – verify the form shows the 2024 revision
  • Fee – no filing fee for Form 2848‑SP
  • Mailing address – use the address listed for the specific IRS service center handling the case
  • Fax number – confirm the fax matches the IRS office for the tax type
  • Electronic submission – check eligibility for e‑services upload

Form Preview

Form 2848-SP page 1

Page 1

Form 2848-SP page 2

Page 2

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Quick Facts

The taxpayer (or a person with authority) files it to grant a representative power of attorney.
It captures the taxpayer’s identity, the representative’s credentials, the tax period or issue, and the specific powers being granted.
File it before the IRS needs a response or before a scheduled audit, appeal, or collection action for the listed issue.
Mail or fax the completed form to the IRS office handling the case, or submit electronically through the IRS e‑services portal if you have an authorized account.
Errors can delay the IRS’s ability to act, cause a denial of the representative’s authority, or expose the taxpayer to penalties for missed deadlines.
1. Fill out the taxpayer’s name, address, and SSN/ITIN. 2. Enter the representative’s name, CAF number, and signature. 3. List the tax period(s) and specific powers. 4. Sign and date the form. 5. Send it to the correct IRS address or fax number for the case.

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After you file

  1. 1Keep the signed copy in a secure file
  2. 2Note the date the IRS received the form (certified mail receipt or fax confirmation)
  3. 3Monitor the case for acknowledgment from the IRS
  4. 4If you do not receive confirmation within 30 days, call the IRS service center
  5. 5Update the representative if the POA needs to be revoked or expanded
  6. 6Store any IRS correspondence that references the POA

Sources

  • SRCIRS.gov Form 2848‑SP pageconfirms purpose and usage
  • SRCIRS Instructions for Form 2848outlines specific powers and tax periods
  • SRCIRS e‑services portal guidelinesCAF number requirement
  • SRCIRS Publication 947Power of Attorney basics
  • SRCIRS mailing address listdetermines correct submission address
  • SRCNot found in provided sourcedeadline specifics for each tax issue

Common confusion points

Power of attorney vs. tax return preparer

POA authorizes representation, preparer does not

→ Verify you need a POA

Specific powers vs. blanket authority

Boxes define scope; leaving blank grants full authority

→ Check selected boxes

CAF number requirement

Only needed for electronic access

→ Include if you plan to use e‑services

Form 2848‑SP vs. standard Form 2848

SP is for a single issue only

→ Choose based on scope

Signature requirement

Must be original handwritten signature

→ Do not use typed or scanned signatures only

Workflow map

Related forms and next steps

4 signals

Before

Receive IRS notice requiring a response

Current

2848-SP

After

IRS acknowledgment letter confirming representative authority

Often used with

Standard Form 2848 if broader authority later needed

⚠ If something goes wrong

  • File Form 2848‑SP Revocation to cancel the POA

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Copyright & Licensing - US Government Forms

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Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
Public DomainCreated by the U.S. federal government. Not subject to copyright (17 USC § 105). Freely copyable without restriction.
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