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Official form guide
Form 2848-SP: 2848 (SP)
IRS Form 2848(SP) is used by a fiduciary to authorize another person to act on their behalf. The form requires the fiduciary to sign it in that capacity, and the address provided will remain as listed in IRS files.
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IRS Form 2848-SP - 2848 (SP)
IRS Form 2848(SP) is used by a fiduciary to authorize another person to act on their behalf. The form requires the fiduciary to sign it in that capacity, and the address provided will remain as listed in IRS files.
Risk Radar
Scan points- 1Fiduciaries must sign IRS Form 2848(SP) in the capacity of the person or entity they represent.
- 2Filing without noting 'Centralized Partnership Audit Regime (BBA)' in the Description of Matter column (for line 3).
- 3A partnership representative failing to sign Form 2848(SP) when related to BBA matters.
- 4Not listing the nine-digit CAF number for each authorized representative, or writing 'None'.
- 5Using a different capacity than required if the PR is an individual (must be 'Partnership Representative').
Plain English
This form allows someone acting for you (a fiduciary) to grant permission to another person to handle tax matters in your name. By filing Form 2848(SP), you officially designate who can speak or act on your behalf with the Internal Revenue Service.
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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What this form is for
- Use this form when a fiduciary authorizes another person to act on their behalf regarding tax matters.
- Do not use it when the authorization does not include the authority of substitution or addition unless specifically stated in the legal power document.
- Check Form 8821 instead when authorizing someone to receive copies of IRS notices and communications for a specific matter.
Form selector
Use this form or another form?
Authorizing representation only for civil penalties
Must specify 'Civil Penalty' in the description if not related to a return.
✓ Confirm line 3 details.
Authorizing representation for joint tax filing matters
Joint filers must execute their own powers separately, even if one power covers other issues.
✓ Ensure both spouses sign.
Filing pursuant to 26 CFR 1.6012-1(a)(5) for agent signature
Requires specific language and marking on lines 5a/other sections when authorizing an agent who is not the representative.
✓ Verify required text inclusion.
Deadline or filing window
The instruction booklet does not state a general deadline, but for partnerships under the Centralized Partnership Audit Regime (BBA), it is recommended that a Form 2848(SP) be completed separately for each tax year. This ensures proper designation for every relevant tax period.
Checklist
What you need before filling it out
Acceptable Electronic Signature
Typed name in signature box OR Scanned/digitalized image OR Pad signature OR Pen/stylus input OR Software-created signature · Instructions p. 2
Limitation of Authority
Not stated in the official source (but implied) · Instructions p. 2
Designating More Than 4 Representatives
Write 'See attached for additional representatives' on line 2 and attach extra Form 2848(SP)s · Instructions p. 5
Receiving Copies of Notices (Limit)
Mark the box under name/address; limit is two representatives per form for one matter · Instructions p. 5
Representing Civil Penalty Only
Write 'Civil Penalty' in line 3 description if penalty isn't tied to a return (unless IRA related) · Instructions p. 6
IRA Civil Penalty
Write 'IRA Civil Penalty' in line 3 description · Instructions p. 6
Before you submit
- 1Ensure the form is signed by the fiduciary (in their capacity) before sending.
- 2If authorizing representation for a specific penalty, confirm the description in line 3 matches the type of penalty (e.g., 'IRA Civil Penalty').
- 3If naming more than four representatives, verify that 'See attached for additional representatives' is written on line 2 and extra forms are attached.
- 4If authorizing representation to receive all notices, confirm the designated box under the name/address is marked.
- 5When authorizing an agent (who is not the representative), ensure lines 1-3 are complete.
- 6If authorizing an agent, verify that line 5a is checked and contains the required statement: 'This power of attorney is being filed pursuant to 26 CFR 1.6012-1(a)(5)...'
- 7For electronic filing, confirm the signature method used matches one of the five accepted types listed on Instructions p. 2.
How to file this form
- 1Complete lines 1 through 3 with the required information regarding the fiduciary and the scope of authority.
- 2Mark the appropriate boxes on line 4 (to authorize an agent) and line 5a ('Sign the return') if authorizing an agent, then type the required statement in line 5b.
- 3If necessary, write 'See attached for additional representatives' on line 2 and attach any supplementary Form 2848(SP)s.
- 4Sign the completed Form 2848(SP) according to the method chosen (wet signature or electronic signature).
- 5Submit the form by filing it electronically via IRS.gov/Submit2848 if using an electronic signature, or mail a copy to the appropriate IRS service center.
Known limitations
- 1Each taxpayer must complete a Form 2848(SP) separately.
- 2The Form 2848(SP) is not recognized for any purpose other than representation before the IRS.
- 3If an electronic signature is used, the Form 2848(SP) must be filed via Internet.
- 4For a tax return filed using Form 940 or Form 941, all three forms must be in English.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current edition of IRS Form 2848(SP) is Revision 9-2021, and the source materials confirm this revision date.
What changed or needs a fresh check
- Edition date — confirm Revision 9-2021
- Fee — Not stated in the official source
- Mailing address — Not stated in the official source (though the form is filed with IRS)
- Signature — Confirm both fiduciary and any authorized agents have signed.
- Electronic Filing — If using electronic signatures, confirm the method matches an acceptable type listed on Instructions p. 2.
Quick Facts
Downloads
After you file
- 1The taxpayer must sign and date the form on line 7 of page 2 for the information to be valid.
- 2A copy of the completed Form 2848(SP) should be kept by the filer.
- 3If filing via mail, send it directly to the IRS at the address listed in the 'Where To File' table (Table D).
- 4The address provided on the Form 2848(SP) will not change the taxpayer's address as it appears in IRS files; use Form 8822 to change the physical address or Form 8822-B for a business address.
- 5If filing via Tax Pro Account, the submission is immediately registered in the Central Authorization File (CAF).
Sources
- SRCInstructions p.1 — The official title is Form 2848(SP) (Rev. septiembre de 2021).
- SRCInstructions p.2 — If line 4 is not checked, filing options include Internet (via IRS.gov/Submit2848), Fax, or Mail.
- SRCInstructions p.4 — For individuals, the filer must list their name, SSN, ITIN and/or EIN, and physical or mailing address on Form 2848(SP).
- SRCInstructions p.5 — When dealing with a deceased person for Form 1040, note the deceased's name and SSN (or ITIN) on this form.
- SRCForm p.1 — The official title is Form 2848(SP) (Rev. enero de 2021).
- SRCInstructions p.5 — For trusts, if both the plan and trust authorize the same representative, they must file separate Form 2848(SP)s.
- SRCForm p.1 — Each taxpayer must complete a Form 2848(SP) separately.
Common confusion points
Who needs to fill out this form?
Each taxpayer must complete a Form 2848(SP) individually.
→ Check Part I, Line 1 for the taxpayer information.
What happens if you don't check line 4?
You can select another option to file the Form 2848(SP).
→ Review instructions on page 2 regarding filing options (Internet, Fax, Mail).
Where does the address listed on this form go?
The address provided will not change the official address in IRS files; it is just what you are declaring.
→ Confirm the address section under Part I.
Can you list anyone other than yourself as a representative?
Yes, but only individuals who meet the requirements to act before the IRS can be named.
→ Check Line 2 of the form for listing representatives.
What if you are representing someone who passed away (Deceased)?
You must note the deceased's name and SSN/ITIN on this Form 2848(SP).
→ Refer to instructions on page 5 regarding Deceased individuals.
Do I have to provide a phone number?
Yes, the form requires a 'Telephone during the day' for the taxpayer.
→ Verify Line 1 under Part I.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- If the trust's plan is under audit, refer to instructions regarding Trusts on page 5.
Questions about IRS Form 2848-SP
What is IRS Form 2848-SP used for?
This form allows someone acting for you (a fiduciary) to grant permission to another person to handle tax matters in your name. By filing Form 2848(SP), you officially designate who can speak or act on your behalf with the Internal Revenue Service.
Who must file IRS Form 2848-SP?
A fiduciary must file IRS Form 2848(SP). This applies when a trustee authorizes another person to represent them or carry out certain actions in their name.
What information does IRS Form 2848-SP require?
The form collects information regarding the authorized individual, and for partnerships under the Centralized Partnership Audit Regime (BBA), it requires noting the specific tax form number and year. The filer must also indicate if the representative has a new address, phone number, or fax number since the CAF was assigned.
Where do I file IRS Form 2848-SP?
The address provided on Form 2848(SP) will not change the address listed in IRS files; to officially change your address, use Form 8822 or Form 8822-B. Not stated in the official source regarding a specific service center routing location.
How do I complete IRS Form 2848-SP?
First, the fiduciary must complete the necessary sections of Form 2848(SP). If applicable, the representative should note their nine-digit CAF number and PTIN. Finally, the fiduciary must sign the power of attorney document on behalf of the person or entity.
What happens if IRS Form 2848-SP is filed incorrectly?
If the form is completed incorrectly, the representative may not receive forms, publications, or other correspondence related to the tax matter. Furthermore, if an individual designated as a Partnership Representative fails to sign this form for BBA matters, it impacts their authority.
Who needs to fill out this form?
Each taxpayer must complete a Form 2848(SP) individually. Check Part I, Line 1 for the taxpayer information.
What happens if you don't check line 4?
You can select another option to file the Form 2848(SP). Review instructions on page 2 regarding filing options (Internet, Fax, Mail).
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