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フォーム2848の指示、代理人の委任状および宣言書
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- フォーム 2848 - 委任状・代表者の宣言
Department of the Treasury
Internal Revenue Service
Instructions for Form 2848
Power of Attorney and Declaration of Representative
(Rev. September 2021)
Section references are to the Internal Revenue Code unless
otherwise noted.
names the eligible individual(s) as representative(s) for the
person or entity. Because the fiduciary stands in the position of
the person or entity, the fiduciary must sign the power of attorney
on behalf of the person or entity.
For faster processing of certain authorizations, use the
Most requests record immediately to the Centralized
TIP
Address information provided on Form 2848 will not change
your last known address with the IRS. To change your last
known address, use Form 8822, Change of Address, for your
home address and Form 8822-B, Change of Address or
Responsible Party—Business, to change your business
Authorization File (CAF).
General Instructions
Future Developments
Authorizing someone to represent you does not relieve
For the latest information about developments related to Form
you of your tax obligations.
!
CAUTION
Purpose of Form
How To File
Use Form 2848 to authorize an individual to represent you
about using a power of attorney other than a Form 2848 to
authorize an individual to represent you before the IRS. The
individual you authorize must be eligible to practice before the
IRS. Form 2848, Part II, Declaration of Representative, lists
eligible designations in items (a)–(r). Your authorization of an
eligible representative will also allow that individual to inspect
and/or receive your confidential tax information.
If you check the box on line 4, mail or fax Form 2848 to the
IRS office handling the specific matter.
If you did not check the box on line 4, you can choose how to
submit your Form 2848 from the options below.
If you use an electronic signature (see Electronic
Signatures below), you must submit your Form 2848
!
CAUTION
online.
•
Form 8821. Use Form 8821, Tax Information Authorization, if
you want to authorize an individual or organization to inspect
and/or receive your confidential tax return information, but do not
want to authorize an individual to represent you before the IRS.
Note. You will need to have a Secure Access account to submit
your Form 2848 online. For more information on Secure Access,
Form 56. Use Form 56, Notice Concerning Fiduciary
•
Relationship, to notify the IRS of the existence of a fiduciary
relationship. A fiduciary (trustee, executor, administrator,
receiver, or guardian) stands in the position of a taxpayer and
acts as the taxpayer, not as a representative. A fiduciary may
authorize an individual to represent or perform certain acts on
behalf of the person or entity by filing a power of attorney that
Mail. Mail your Form 2848 directly to the IRS address in the
•
Where To File Chart
IF you live in...
THEN use this address...
Fax number*
Alabama, Arkansas, Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois, Indiana, Kentucky,
Louisiana, Maine, Maryland, Massachusetts, Michigan,
Mississippi, New Hampshire, New Jersey, New York,
North Carolina, Ohio, Pennsylvania, Rhode Island, South
Carolina, Tennessee, Vermont, Virginia, or West Virginia
Internal Revenue Service
5333 Getwell Road
Stop 8423
855-214-7519
Memphis, TN 38118
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa,
Kansas, Minnesota, Missouri, Montana, Nebraska,
Nevada, New Mexico, North Dakota, Oklahoma, Oregon,
South Dakota, Texas, Utah, Washington, Wisconsin, or
Wyoming
Internal Revenue Service
1973 Rulon White Blvd., MS 6737
Ogden, UT 84201
855-214-7522
855-772-3156
All APO and FPO addresses, American Samoa, the
Commonwealth of the Northern Mariana Islands, Guam,
the U.S. Virgin Islands, Puerto Rico, a foreign country, or
otherwise outside the United States.
Internal Revenue Service
International CAF Team
2970 Market Street
MS: 4-H14.123.
Philadelphia, PA 19104
304-707-9785
(Outside the United
States)
* These numbers may change without notice. For updates, go to IRS.gov/Form2848 and search under “Recent Developments.”
Sep 02, 2021
Cat. No. 11981U
relationship between the entity taxpayer and the individual
signing on behalf of the taxpayer, unless the third party has
personal knowledge allowing the third party to authenticate this
information (for example, through a previous business
relationship; a personal relationship, such as an immediate
family member; or a similar relationship, such as between an
employer and an employee).
Electronic Signatures
Forms 2848 with an electronic signature image or digitized
image of a handwritten signature may only be submitted to the
Electronic signatures appear in many forms. Acceptable
electronic signature methods include:
A typed name that is typed into the signature block;
•
Authority Granted
A scanned or digitized image of a handwritten signature that
•
Except as specified below or in other IRS guidance, this power
of attorney authorizes the listed representative(s) to inspect
and/or receive confidential tax information and to perform all acts
(that is, sign agreements, consents, waivers, or other
documents) that you can perform with respect to matters
described in the power of attorney. Representatives are not
authorized to endorse or otherwise negotiate any check
(including directing or accepting payment by any means,
electronic or otherwise, into an account owned or controlled by
the representative or any firm or other entity with whom the
representative is associated) issued by the government in
respect of a federal tax liability. Additionally, unless specifically
provided in the power of attorney, this authorization does not
include the power to substitute or add another representative,
the power to sign certain returns, the power to execute a request
for disclosure of tax returns or return information to a third party,
or to access IRS records via an Intermediate Service Provider.
Representatives are not authorized to sign Form 907,
Agreement to Extend the Time to Bring Suit, unless language to
cover the signing is added on line 5a. See Line 5a. Additional
Acts Authorized, later, for more information regarding specific
authorities.
is attached to an electronic record;
A handwritten signature input onto an electronic signature
•
pad;
A handwritten signature, mark, or command input on a display
•
screen with a stylus device; or
A signature created using third-party software.
•
Note. If the taxpayer electronically signs Form 2848 in a remote
transaction, a third party submitting Form 2848 to the IRS on
behalf of the taxpayer must attest that he or she has
authenticated the taxpayer’s identity. A remote transaction for an
electronic signature occurs when the taxpayer is electronically
signing the form and the third-party submitter isn’t physically
present with the taxpayer.
To authenticate an individual taxpayer’s identity for remote
transactions, the third party must:
1. Inspect a valid government-issued photo identification
(ID) and compare the photo to the taxpayer via a self-taken
picture of the taxpayer or video conferencing. Examples of
government-issued photo ID include a driver’s license, employer
ID, school ID, state ID, military ID, national ID, voter ID, visa, or
passport;
2. Record the name, social security number (SSN) or
individual taxpayer identification number (ITIN), address, and
date of birth of the taxpayer; and
Note. The power to sign tax returns may be granted only in
for more information.
3. Verify the taxpayer’s name, address, and SSN or ITIN
through secondary documentation, such as a federal or state tax
return, IRS notice or letter, social security card, or credit card or
utility statement. For example, if a taxpayer changed their
address in 2020, a 2019 tax return can be used to verify the
taxpayer’s name and taxpayer identification number, and a
recent utility statement to verify the taxpayer’s address.
Special Rules and Requirements for Unenrolled
Return Preparers
An unenrolled return preparer is an individual other than an
attorney, CPA, enrolled agent, enrolled retirement plan agent, or
enrolled actuary who prepares and signs a taxpayer's return as
the paid preparer, or who prepares a return but is not required
(by the instructions to the return or regulations) to sign the return.
To authenticate a business entity taxpayer's identity for
remote transactions, the third party must:
1. Confirm through documentation that the individual who is
signing the form has authority to sign on behalf of the taxpayer.
determine who has this authority.
2. Inspect a valid government-issued photo ID of the
individual authorized to sign on behalf of the taxpayer (for
example, corporate officer, partner, guardian, tax matters
partner, partnership representative (PR) (or designated
individual (DI), if applicable), executor, receiver, administrator,
trustee) and compare the photo to the authorized individual via a
self-taken picture of the authorized individual or video
conferencing. Examples of a government-issued photo ID
include a driver's license, employer ID, school ID, state ID,
military ID, national ID, voter ID, visa, or passport.
Limited representation rights. Unenrolled return preparers
may only represent taxpayers before revenue agents, customer
service representatives, or similar officers and employees of the
Internal Revenue Service (including the Taxpayer Advocate
Service) during an examination of the tax period covered by the
tax return they prepared and signed (or prepared if there is no
signature space on the form). Unenrolled return preparers
cannot represent taxpayers, regardless of the circumstances
requiring representation, before appeals officers, revenue
officers, attorneys from the Office of Chief Counsel, or similar
officers or employees of the Internal Revenue Service or the
Department of the Treasury. Unenrolled return preparers cannot
execute closing agreements, extend the statutory period for tax
assessments or collection of tax, execute waivers, execute
claims for refund, or sign any document on behalf of a taxpayer.
Representation requirements. Unenrolled return preparers
must possess a valid and active Preparer Tax Identification
Number (PTIN) to represent a taxpayer before the IRS, and must
have been eligible to sign the return or claim for refund under
examination.
For returns prepared and signed after December 31, 2015,
the unenrolled return preparer must also possess (1) a valid
Annual Filing Season Program Record of Completion for the
calendar year in which the tax return or claim for refund was
prepared and signed, and (2) a valid Annual Filing Season
3. Record the name, employer identification number (EIN),
and address of the business entity taxpayer.
4. Verify the business entity taxpayer's name, EIN, and
address through secondary documentation, such as a tax
information reporting form (for example, W-2, 1099, etc.), IRS
notice or letter, or utility statement.
If Form 2848 is electronically signed in a remote transaction, the
third party must authenticate the signing individual's identity and,
in the case of an entity taxpayer, must authenticate the
-2-
Instructions for Form 2848 (Rev. 09-2021)
Program Record of Completion for the year or years in which the
representation occurs. (An Annual Filing Season Program
Record of Completion is not required for returns prepared and
signed before January 1, 2016.)
If an unenrolled return preparer does not meet all of the
representation requirements, you may authorize the unenrolled
return preparer to inspect and/or receive your tax information by
filing a Form 8821. Filing a Form 8821 will not authorize the
unenrolled return preparer to represent you.
For more information about the IRS Annual Filing Season
Program, go to IRS.gov/Tax-Professionals/Annual-Filing-
Season-Program. Also see Pub. 947, Practice Before the IRS
and Power of Attorney.
representative's signature to the location where you filed the
Form 2848.
Additional Information
For additional information concerning practice before the IRS,
see:
Treasury Department Circular No. 230, Regulations
•
Governing Practice before the Internal Revenue Service
(Circular 230); and
Pub. 216, Conference and Practice Requirements.
•
For general information about taxpayer rights, see Pub. 1, Your
Low Income Taxpayer Clinics (LITCs) are independent from
the IRS and may be able to help you. LITCs represent
low-income taxpayers before the IRS and in court. LITCs can
help taxpayers who speak English as a second language.
Services are provided for free or a small fee to eligible
taxpayers. To find a clinic near you, visit
Revocation of Power of Attorney/
Withdrawal of Representative
Revocation of a power of attorney. If you want to revoke a
previously executed power of attorney and do not want to name
a new representative, you must write “REVOKE” across the top
of the first page with a current signature and date below this
annotation. You must then mail or fax a copy of the power of
attorney with the revocation annotation to the IRS, using the
Where To File Chart, or if the power of attorney is for a specific
matter, to the IRS office handling the matter.
If you do not have a copy of the power of attorney you want to
revoke, you must send the IRS a statement of revocation that
indicates the authority of the power of attorney is revoked, lists
the matters and years/periods, and lists the name and address
of each recognized representative whose authority is revoked.
You must sign and date this statement. If you are completely
revoking authority, write "revoke all years/periods" instead of
listing the specific matters and years/periods.
Specific Instructions
Part I. Power of Attorney
Line 1. Taxpayer Information
Enter the information requested about you. Do not enter
information about any other person, including your spouse,
except as stated in the specific instructions below.
Address information provided on Form 2848 will not change
your last known address with the IRS. To change your last
known address, use Form 8822 for your home address and
Form 8822-B to change your business address.
Withdrawal by representative. If your representative wants to
withdraw from representation, he or she must write
Individuals. Enter your name, SSN, ITIN, and/or employer
identification number (EIN), if applicable, and your street
address or post office box. Do not enter your representative's
address or post office box. If you file a tax return that includes a
sole proprietorship business (Schedule C (Form 1040)) and you
are authorizing the listed representative(s) to represent you for
your individual and business tax matters, including employment
tax liabilities, enter both your SSN (or ITIN) and your business
EIN as your taxpayer identification numbers. If you, your spouse,
or former spouse are submitting powers of attorney in
“WITHDRAW” across the top of the first page of the power of
attorney with a current signature and date below the annotation.
Then, he or she must provide a copy of the power of attorney
with the withdrawal annotation to the IRS in the same manner
If your representative does not have a copy of the power of
attorney he or she wants to withdraw, he or she must send the
IRS a statement of withdrawal that indicates the authority of the
power of attorney is withdrawn, lists the matters and years/
periods, and lists the name, taxpayer identification number, and
address (if known) of the taxpayer. The representative must sign
and date this statement.
connection with a joint return that you filed, you must each
submit separate Forms 2848 even if you are authorizing the
same representative(s) to represent you.
Partnerships subject to the Centralized Partnership Audit
Regime under BBA. Enter the name of the PR of the BBA
partnership executing the power of attorney to reflect the PR's
relationship to the BBA partnership entity. Also, enter the
address and TIN of the BBA partnership. Do not enter the TIN of
the PR or DI.
Substitute Form 2848
The IRS will accept a power of attorney other than Form 2848
provided the document satisfies the requirements for a power of
attorney. See Pub. 216, Conference and Practice Requirements,
and 26 CFR 601.503(a). These alternative powers of attorney
cannot, however, be recorded on the CAF unless you attach a
completed Form 2848. See Line 4. Specific Use Not Recorded
on the CAF, later, for more information. You are not required to
sign Form 2848 when you attach it to an alternative power of
attorney that you have signed, but your representative must sign
the form in Part II, Declaration of Representative. See Pub. 216
and 26 CFR 601.503(b)(2).
The following examples demonstrate how line 1 should be
completed.
Example 1: John Fox is an individual and the PR for ABC
Partnership. John Fox as partnership representative for:
ABC Partnership
1000 Main Street, Anytown, NY 00000
Example 2: XYZ, LLC, an entity, is the PR with an
appointed DI as required for ABC Partnership. XYZ, LLC as
partnership representative for:
For more information, see Non-IRS powers of attorney under
When Is a Power of Attorney Required? in Pub. 947.
ABC Partnership
Representative Address Change
1000 Main Street, Anytown, NY 00000
If the representative's address has changed, the IRS does not
require a new Form 2848. The representative can send a written
notification that includes the new information and the
-3-
Instructions for Form 2848 (Rev. 09-2021)
In all instances, the TIN block should be completed with the
TIN of the partnership, and not that of the partnership
representative or designated individual.
representative. The CAF number is a unique nine-digit
identification number (not the SSN, EIN, PTIN, or enrollment
card number) that the IRS assigns to representatives. The CAF
number is not an indication of authority to practice. The
representative should use the assigned CAF number on all
future powers of attorney. The IRS will not assign CAF numbers
for employee plan status determinations or exempt organization
application requests.
Corporations, associations, or partnerships (not subject to
TEFRA or BBA). Enter the name, EIN, and business address. If
you are preparing this form for corporations filing a consolidated
tax return (Form 1120) and the representation concerns matters
related to the consolidated return, do not attach a list of
subsidiaries to this form. Only the parent corporation information
is required on line 1. Also, for line 3 list only Form 1120 in the
“Tax Form Number” column. A subsidiary must file its own Form
2848 for returns that must be filed separately from the
If your representative cannot remember his or her CAF
number, they may contact the Practitioner Priority Service (PPS)
at 866-860-4259. PPS will assist your representative in retrieving
the assigned CAF number.
consolidated return, such as Form 720, Quarterly Federal Excise
Tax Return; Form 940, Employer's Annual Federal
Enter the PTIN, if applicable, for each representative. If the
IRS has not assigned a PTIN, but the representative has applied
for one, write “applied for” on the line. Unenrolled return
preparers must possess a valid PTIN to represent a taxpayer
before the IRS.
Unemployment (FUTA) Tax Return; and Form 941, Employer's
QUARTERLY Federal Tax Return.
Exempt organizations. Enter the name, address, and EIN of
the exempt organization.
Check the appropriate box to indicate if the representative's
address, telephone number, or fax number is new since the IRS
issued the CAF number.
Trusts. Enter the name, title, and address of the trustee, and
the name and EIN of the trust.
Deceased individuals. For Form 1040, enter the name and
SSN (or ITIN) of the decedent and the name, title, and address
of the decedent's executor or personal representative.
The post-employment restrictions in 18 U.S.C. 207 and
Circular 230, section 10.25, apply to a representative who is a
former employee of the federal government. The Treasury
Inspector General for Tax Administration may enforce criminal
penalties for violations of the restrictions, and the Office of
Professional Responsibility may take disciplinary action against
the practitioner.
Estates. Enter the name of the decedent and the name, title,
and address of the decedent's executor or personal
representative. For Forms 706, enter the decedent's SSN (or
ITIN) for the taxpayer identification number. For all other IRS
forms, enter the estate's EIN for the taxpayer identification
number, or, if the estate does not have an EIN, enter the
decedent's SSN (or ITIN).
Qualifying students or law graduates in LITCs and STCPs.
You must list the lead attorney or CPA as a representative. List
the lead attorney or CPA first on line 2, then the student or law
graduate on the next line. Also see Part II. Declaration of
Representative, later.
Gifts. Enter the name, address, and SSN (or ITIN) of the donor.
Employee plans. Enter the name, address, and EIN or SSN of
the plan sponsor. Also, enter the three-digit plan number. If the
plan and trust are authorizing the same representative, separate
Forms 2848 are required.
Line 3. Acts Authorized
In order for the power of attorney to be valid, you must enter the
description of the matter, the tax form number (where
applicable), and the year(s) or period(s) (where applicable). For
example, you may list “Income, 1040” for calendar year “2019”
and “Excise, 720” for “2019” (this entry covers all quarters in
2019). You may list consecutive multiple years or a series of
inclusive periods, including quarterly periods, by using “through,”
“thru,” or a hyphen. For example, “2018 thru 2020” or “2nd 2018–
3rd 2019.” For fiscal years, enter the ending year and month,
using the YYYYMM format. For a short tax period, enter the
beginning and ending dates of the short period (for example,
01/01/2017–02/05/2017). Do not use a general reference such
as “All years,” “All periods,” or “All taxes.” The IRS will return any
power of attorney with a general reference.
Tax-advantaged bonds. Enter the bond issuer's name and
address. For others (for example, a conduit borrower), follow the
form instructions. For additional instructions specific to
third-party authorization forms regarding tax-advantaged bonds,
Line 2. Representative(s)
Enter the full name and mailing address of your
representative(s). You may only name individuals who are
eligible to practice before the IRS as representatives. Use the
identical full name on all submissions and correspondence. If
you want to name more than four representatives, write “See
attached for additional representatives” in the space to the right
of line 2 and attach an additional Form(s) 2848.
Representation only applies for the years or periods listed on
line 3. List on line 3 only tax forms directly related to the taxpayer
listed on line 1.
If you want to authorize your representative to receive copies
of all notices and communications sent to you by the IRS, you
must check the box provided under the representative's name
and address. You may not designate more than two
representatives on Form 2848 (or designees on a Form
8821) to receive copies of notices and communications
sent to you by the IRS for the same matter(s). Do not check
the box if you do not want copies of notices and communications
sent to your representative(s).
You may list the current year/period and any tax years or
periods that have already ended as of the date you sign the
power of attorney. You may also list future tax years or periods.
However, the IRS will not record on the CAF system future
tax years or periods listed that exceed 3 years from
December 31 of the year that the IRS receives the power of
attorney. You must enter the description of the matter, the tax
form number, and the future year(s) or period(s). If the matter
relates to estate tax, enter the decedent's date of death instead
of the year or period. If the matter relates to an employee plan,
include the plan number in the description of the matter.
Note. Representatives will not receive forms, publications, and
other related materials with the correspondence.
Enter the nine-digit CAF number for each representative. If
the IRS has not assigned a CAF number to the representative,
enter “None,” and the IRS will issue one directly to the
If the matter is not a tax matter, or if the tax form number or
years or periods do not apply to the matter (for example,
representation for a penalty; filing a request for a ruling or
-4-
Instructions for Form 2848 (Rev. 09-2021)
determination letter; Application for Award for Original
Information under section 7623; Closing Agreement on Final
Determination Covering Specific Classification Settlement
Program (CSP); Form 8952, Application for Voluntary
Classification Settlement Program (VCSP); Report of Foreign
Bank and Financial Accounts (FBAR); or Freedom of Information
Act (FOIA)), specifically describe the matter to which the power
of attorney pertains (including, if applicable, the name of the
employee benefit plan) and enter “Not Applicable” in the
appropriate column(s).
Centralized Partnership Audit Regime (BBA). For powers
of attorney related to the centralized partnership audit regime,
enter “Centralized Partnership Audit Regime (BBA)” in the
“Description of Matter” column on line 3, then enter the form
number (for example, 1065) and tax year in the appropriate
column(s).
If you are authorizing your representative to represent you
only with respect to penalties and interest due on the penalties,
enter “Civil Penalty” in the “Description of Matter” column and the
year(s) or period(s) to which the penalty applies in the “Year(s)
or Period(s)” column. Enter “Not Applicable” in the “Tax Form
Number” column. You do not have to enter the specific penalty.
Note. If the taxpayer is subject to penalties related to an
individual retirement account (IRA) (for example, a penalty for
excess contributions), enter “IRA Civil Penalty” on line 3.
Representation for joint tax returns matters. Spouses who
filed a joint individual income tax return (or returns) must execute
their own separate power of attorney on Form 2848. If the matter
described on line 3 is your joint income tax liability, but you also
want your representative to represent you for any separate
matter(s), you must describe the other matter(s) on line 3 (for
example, a gift tax matter).
Innocent spouse relief. For joint returns, section 6015
provides relief from joint and several liability. If you want to
authorize your representative to represent you for innocent
spouse relief, you must specify your intention, such as by
entering “Innocent Spouse Relief” in the “Description of Matter”
column on line 3, entering “Form 8857” in the “Tax Form
Number” column, or attaching an executed Form 8857, Request
for Innocent Spouse Relief, to Form 2848. For example, if you
and your spouse or former spouse filed joint returns (Forms
1040) for tax years 2018 and 2019, and you want your
representative to represent you for your income tax liability
generally and for innocent spouse relief for both tax years, you
may list “Income” (as the matter), “Forms 1040 and 8857” (as the
tax form numbers), and “2018, 2019” (as the applicable tax
years).
If you describe innocent spouse relief on line 3, your
representative may sign Form 8857 for you. If you do not
describe innocent spouse relief on line 3, and Form 8857 is
attached to Form 2848, you must sign Form 8857; your
representative may not sign the form for you.
Note. If you did not file a joint return, innocent spouse relief
may also be available under section 66, if you were a resident of
a community property state and you believe you should not be
responsible for the tax attributable to an item of community
income. Use Form 8857 to request this type of innocent spouse
relief. Follow the instructions above for completing line 3 of Form
2848 and for signing Form 8857.
Partnerships under the Centralized Partnership Audit Regime
are required to designate a partnership representative for each
tax year. The designation must be made on the partnership
return for the partnership tax year to which the designation
relates. Form 2848 is not used to designate a partnership
representative. For more information on designating a
partnership representative, see Form 8979, Partnership
Representative Revocation, Designation, and Resignation, and
its instructions. Form 2848 is used by the PR to appoint a power
of attorney to act on its behalf in its capacity as the PR of the
BBA partnership. Because a partnership representative is
required to be designated for each tax year, it is recommended
that a separate Form 2848 be completed for each tax year a
particular PR would like to appoint a power of attorney.
Note. A Form 2848 for a future year will not be allowed
because a partnership representative would not have been
designated in a filed Form 1065.
Partnerships that are not subject to TEFRA or have elected
out of the BBA and S corporations. For powers of attorney
related to a return of partnership income or S corporation
income, enter “Income including pass-through items” in the
“Description of Matter” column on line 3, then enter the form
number (for example, 1065 or 1120-S) and tax year in the
appropriate columns.
Civil penalty representation (including the trust fund re-
covery penalty) and representation for certain health-
care-related payments. Unless you specifically provide
otherwise on line 5b, your authorization of tax matters on line 3
includes representation for penalties, payments, and interest
related to a specific tax return. However, if the penalty or
payment is not related to a return, you must enter “Civil Penalty,”
“Section 4980H Shared Responsibility Payment,” or otherwise
describe the specific penalty or payment for which you are
authorizing representation in the “Description of Matter” column
on line 3.
Example 1. Joann prepares Form 2848 authorizing Margaret
to represent her before the IRS in connection with the
examination of her 2018 and 2019 Forms 1040. Margaret is
authorized to represent Joann regarding the accuracy-related
penalty that the revenue agent is proposing for the 2018 tax
year.
Example 2. Diana authorizes John to represent her in
connection with her Forms 941 and W-2 for 2019. John is
authorized to represent her in connection with the penalty for
failure to file Forms W-2 that the revenue agent is proposing for
2019.
Example 3. Diana only authorizes John to represent her in
connection with her Form 1040 for 2019. John is not authorized
to represent Diana when the revenue agent proposes a trust
fund recovery penalty against her in connection with the
employment taxes owed by her closely held corporation.
For more information about completing Form 2848 in joint
return situations, see How Do I Fill Out Form 2848? in Pub. 947.
For more information about innocent spouse relief, go to
Innocent-Spouse-Relief. Also see Pub. 971, Innocent Spouse
Relief.
Line 4. Specific Use Not Recorded on the CAF
Generally, the IRS records powers of attorney on the CAF
system. The CAF system is a computer file system containing
information regarding the authority of individuals appointed
under powers of attorney. The system gives IRS personnel
quicker access to authorization information without requesting
the original document from the taxpayer or representative.
However, a specific-use power of attorney is a one-time or
specific-issue grant of authority to a representative or is a power
of attorney that does not relate to a specific tax period (except
for civil penalties) that the IRS does not record on the CAF.
Examples of specific uses not recorded include but are not
limited to:
Requests for a private letter ruling or technical advice (see
•
Rev. Proc. 2021-1, or the latest annual update, available on
IRS.gov);
Applications for an EIN;
•
-5-
Instructions for Form 2848 (Rev. 09-2021)
Claims filed on Form 843, Claim for Refund and Request for
appropriate IRS office with a copy of your written permission or
the original Form 2848 that delegated the authority to substitute
or add another representative.
•
Abatement;
Corporate dissolutions;
•
•
•
•
Circular 230 Disciplinary Investigations and Proceedings;
Requests to change accounting methods or periods;
Applications for recognition of exemption under sections
Disclosure of returns to a third party. A representative
cannot execute consents that will allow the IRS to disclose your
tax return or return information to a third party unless you
specifically delegate this authority to the representative by
checking the box on line 5a.
501(c)(3), 501(a), or 521 (Forms 1023, 1024, or 1028);
Request for a determination of the qualified status of an
•
employee benefit plan (Forms 5300, 5307, 5316, or 5310);
Applications for an ITIN filed on Form W-7, Application for IRS
Authority to sign your return. Treasury Regulations section
1.6012-1(a)(5) permits another person to sign an income tax
return for you only in these circumstances:
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Individual Taxpayer Identification Number;
Applications for an exemption from self-employment tax filed
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(a) Disease or injury,
on Form 4361, Application for Exemption From Self-Employment
Tax for Use by Ministers, Members of Religious Orders and
Christian Science Practitioners;
(b) Continuous absence from the United States (including
absence from Puerto Rico) for a period of at least 60 days prior
to the date required by law for filing the return, or
(c) Specific permission is requested of and granted by the IRS
for other good cause.
Application for Award for Original Information under section
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7623;
Voluntary submissions under the Employee Plans
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The IRS may grant authority to sign your income tax return to (1)
your representative, or (2) an agent (a person other than your
representative).
Compliance Resolution System (EPCRS); and
Freedom of Information Act (FOIA) requests.
•
Briefly and clearly describe the specific-use issue or matter
Authorizing your representative. Check the box on line 5a
authorizing your representative to sign your income tax return
and include the following statement on the lines provided: “This
power of attorney is being filed pursuant to 26 CFR 1.6012-1(a)
(5), which requires a power of attorney to be attached to a return
if a return is signed by an agent by reason of [enter the specific
reason listed under (a), (b), or (c) under Authority to sign your
return above].”
on line 3, using the above list (if applicable) as a guide. For
example, if the matter is an EIN application, you may list "EIN
Application" in the “Description of Matter” column of line 3, "Form
SS-4" in the “Tax Form Number” column, and “Not Applicable” in
the “Year(s) or Period(s)” column.
Check the box on line 4 if the power of attorney is for a
specific use or issue that the IRS will not record on the CAF. If
you check the box on line 4, the representative should mail or fax
the power of attorney to the IRS office handling the matter.
Otherwise, the representative should bring a copy of the power
of attorney to each meeting with the IRS.
Authorizing an agent. To authorize an agent who is not your
representative, you must do all four of the following.
1. Complete lines 1–3.
2. Check the box on line 4.
A specific-use power of attorney will not revoke any prior
powers of attorney recorded on the CAF or provided to the IRS
in connection with an unrelated specific matter.
3. Check the box on line 5a titled “Sign a return” and write
the following statement on the lines provided:
“This power of attorney is being filed pursuant to 26 CFR
1.6012-1(a)(5), which requires a power of attorney to be
attached to a return if a return is signed by an agent by reason of
[enter the specific reason listed under (a), (b), or (c) under
Authority to sign your return above]. No other acts on behalf of
the taxpayer are authorized.”
Line 5a. Additional Acts Authorized
Use line 5a to modify the acts that your named representative(s)
can perform. Check the box for the additional acts authorized
and provide details in the space provided (if applicable).
Authority to access electronic IRS records via Intermediate
Service Providers. Your representative is not authorized to use
an Intermediate Service Provider to retrieve your confidential tax
information indirectly from the IRS unless you check the box
on line 5a. If you do not authorize the use of an Intermediate
Service Provider, your representative can obtain your tax
information directly from the IRS by using the IRS e-Services
Transcript Delivery System.
4. Sign and date the form. If your agent e-files your return,
he or she should attach Form 2848 to Form 8453, U.S. Individual
Income Tax Transmittal for an IRS e-file Return, and mail it to the
address in the instructions for Form 8453. If your agent files a
paper return, he or she should attach Form 2848 to your return.
information on signatures. The agent does not complete Part II of
Form 2848.
Intermediate Service Providers are privately owned
companies that offer subscriptions to their software and/or
services that your authorized representative can use to retrieve,
store, and display your tax return data (personal or business)
instead of your representative obtaining your tax information
directly from the IRS through the IRS e-Services Transcript
Delivery System. Intermediate Service Providers are
independent of, and not affiliated in any way with, the IRS. The
IRS has no involvement in your representative’s preference to
obtain your tax information directly from the IRS or use an
Intermediate Service Provider to indirectly obtain your tax
information from the IRS.
Other. List any other acts you want your representative to be
able to perform on your behalf.
For partnership tax years beginning after December 31,
2017, the Bipartisan Budget Act of 2015, which repealed
!
CAUTION
the TEFRA partnership audit and litigation procedures
and the rules applicable to electing large partnerships and
replaced them with a new centralized partnership audit regime,
has eliminated the role of “tax matters partner” and replaced it
with “partnership representative.” Pursuant to Treasury
Regulations section 301.9100-22, certain partnerships can elect
to have the new regime apply to partnership returns for tax years
beginning after November 2, 2015, and before January 1, 2018.
Substituting or adding a representative. Your representative
cannot substitute or add another representative unless you
provide your written permission or specifically delegate this
authority to your representative by checking the box on line 5a. If
authorized, your representative can send in a new Form 2848 to
substitute or add another representative(s). Your representative
must sign the new Form 2848 on your behalf, and submit it to the
Tax matters partner (TMP). For partnership tax years
beginning prior to January 1, 2018, the TMP is authorized to
perform various acts under TEFRA. The following are examples
of acts the TMP cannot delegate to the representative.
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Instructions for Form 2848 (Rev. 09-2021)
Binding nonnotice partners to a settlement agreement under
representative. For taxpayer individuals who are under 18 years
of age and cannot sign, the individual's parent or
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section 6224 (as in effect on December 31, 2017, prior to repeal)
and, under certain circumstances, binding all partners to a
settlement agreement under Tax Court Rule 248.
court-appointed guardian (with court documents) may sign on
their behalf. Other individuals may sign for the taxpayer if a Form
2848 has been signed by the parent or court-appointed guardian
authorizing them to sign on behalf of the taxpayer individual.
Filing a request for administrative adjustment on behalf of the
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partnership under section 6227.
Partnership representative. For tax years beginning after
December 31, 2017, unless the partnership is an eligible
partnership that has elected out of the centralized partnership
audit regime, the partnership is required to designate a
partnership representative. The partnership representative (as
defined in section 6223(a)) has the sole authority to act on behalf
of the partnership under the centralized partnership audit
regime. This authority includes agreeing to settlements and
notices of final partnership adjustment, making elections under
section 6226, and agreeing to an extension of the period for
adjustments under section 6235. The partnership representative
does not have to be a partner; however, his or her actions will
bind the partnership and all partners of such partnership in
dealings with the IRS under the centralized partnership audit
regime.
Corporations or associations. An officer with the legal
authority to bind the corporation or association must sign and
enter his or her exact title.
Partnerships. All partners must sign and enter their exact titles.
If one partner is authorized to act in the name of the partnership,
only that partner is required to sign and enter his or her title. A
partner is authorized to act in the name of the partnership if,
under state law, the partner has authority to bind the partnership.
A copy of such authorization must be attached.
For purposes of executing Form 2848 in the case of a TEFRA
partnership audit, the TMP must sign the Form 2848. See Tax
matters partner (TMP), earlier.
For matters related to the centralized partnership audit
regime, the partnership representative (or designated individual,
if applicable) must sign the Form 2848. The title must be entered
as “Partnership Representative” if the PR is an individual. If the
designated individual is signing on behalf of an entity partnership
representative, “Designated Individual of [name of Partnership
Representative]” should be entered.
Line 5b. Specific Acts Not Authorized
List the act or acts you do not want your representative(s) to
perform on your behalf.
Line 6. Retention/Revocation of Prior Power(s)
of Attorney
For dissolved partnerships, see 26 CFR 601.503(c)(6) (this
does not apply to Forms 2848 executed by the PR or TMP under
BBA or TEFRA, respectively).
If the IRS records this power of attorney on the CAF system, it
will generally revoke any earlier power of attorney previously
recorded on the system for the same matter. If this power of
attorney is for a specific use or is not recorded on the CAF, this
power of attorney will only revoke an earlier power of attorney
that is on file with the same office and for the same matters.
Example. You previously provided the IRS Office of Chief
Counsel with a power of attorney authorizing Attorney A to
represent you in a Private Letter Ruling (PLR) matter. Now,
several months later you decide you want to have Attorney B
handle this matter for you. By providing the IRS Office of Chief
Counsel with a power of attorney designating Attorney B to
handle the same PLR matter, you are revoking the earlier power
of attorney authorizing Attorney A to represent you.
Estates. If there is more than one executor, only one
co-executor having the authority to bind the estate is required to
sign. See 26 CFR 601.503(d).
Employee plans. If the plan is listed as the taxpayer on line 1, a
duly authorized individual with the authority to bind the plan must
sign and enter that individual's exact title. If the trust is the
taxpayer on line 1, a trustee having the authority to bind the trust
must sign with the title of trustee entered. Complete and attach
Form 56, Notice Concerning Fiduciary Relationship, to identify
the current trustee.
All others. If the taxpayer is a dissolved corporation, deceased
individual, insolvent, or a person for whom or by whom a
fiduciary (a trustee, guarantor, receiver, executor, or
If you do not want to revoke any existing power(s) of attorney,
check the box on line 6 and attach a copy of the power(s) of
attorney. Filing Form 2848 will not revoke any Form 8821 that is
in effect.
administrator) has been appointed, see 26 CFR 601.503(d).
Note. Generally, the taxpayer signs first, granting the authority
and then the representative signs, accepting the authority
granted. In this situation, for domestic authorizations, the
representative must sign within 45 days from the date the
taxpayer signed (60 days for authorizations from taxpayers
residing abroad).
Note. If a newly designated PR for a BBA partnership wants to
appoint a person as power of attorney to represent the PR in its
capacity of PR for the BBA partnership, it must submit a Form
2848. This must be done even if that person was previously
appointed power of attorney by a prior PR of the same
partnership and year. Therefore, a new PR that wants to retain a
prior power of attorney should not check the box on line 6 and
should submit a new Form 2848 appointing the prior power of
attorney.
If the representative signs first, the taxpayer does not have a
required time limit for signing.
Part II. Declaration of Representative
The representative(s) you name must sign and date this
declaration and enter the designation (for example, items (a)–(r))
under which he or she is authorized to practice before the IRS.
Representatives must sign in the order listed in line 2. In
addition, the representative(s) must list the following in the
“Licensing jurisdiction (State) or other licensing authority" and
"Bar, license, certification, registration, or enrollment number”
columns unless noted otherwise.
Line 7. Taxpayer Declaration and Signature
You must handwrite your signature on Form 2848 if you
file it by mail or by fax. Digital, electronic, or typed-font
!
CAUTION
signatures are not valid signatures for Forms 2848 filed
by mail or by fax. If you use an electronic signature (see
Electronic Signatures, earlier), you must submit your Form 2848
Individuals. You must sign and date the power of attorney. If
you filed a joint return, your spouse must execute his or her own
power of attorney on a separate Form 2848 to designate a
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Instructions for Form 2848 (Rev. 09-2021)
Representative's powers of attorney recorded on the CAF.
Representatives may receive a list of their powers of attorney
recorded on the CAF by following the instructions for submitting
“Sample CAF Client Listing Request.”
a Attorney—Enter the two-letter abbreviation for the state (for
example, “NY” for New York) in which admitted to practice and
associated bar or license number, if any.
b Certified Public Accountant—Enter the two-letter abbreviation
for the state (for example, “CA” for California) in which licensed
to practice and associated certification or license number, if
any.
Privacy Act and Paperwork Reduction Act Notice. We ask
for the information on this form to carry out the Internal Revenue
laws. Form 2848 is provided by the IRS for your convenience
and its use is voluntary. If you choose to designate a
c Enrolled Agent—Enter the enrollment card number in the block
provided.
representative to act on your behalf, you must provide the
requested information. Section 6109 requires you to provide
your identifying number; section 7803 authorizes us to collect
the other information. We use this information to properly identify
you and your designated representative and determine the
extent of the representative's authority. Failure to provide the
information requested may delay or prevent honoring your power
of attorney designation; providing false or fraudulent information
may subject you to penalties.
d Officer—Enter the title of the officer (for example, President,
Vice President, or Secretary).
e Full-Time Employee—Enter title or position (for example,
Comptroller or Accountant).
f
Family Member—Enter the relationship to the taxpayer (must
be a spouse, parent, child, brother, sister, grandparent,
grandchild, step-parent, step-child, step-brother, or step-sister).
g Enrolled Actuary—Enter the enrollment card number issued by
The IRS may provide this information to the Department of
Justice for civil and criminal litigation, and to cities, states, the
District of Columbia, and U.S. possessions to carry out their tax
laws. We may also disclose this information to other countries
under a tax treaty, to federal and state agencies to enforce
federal nontax criminal laws, or to federal law enforcement and
intelligence agencies to combat terrorism.
the Joint Board for the Enrollment of Actuaries.
h Unenrolled Return Preparer—Enter your PTIN.
k Qualifying Student or Law Graduate—Enter “LITC” or “STCP.”
r
Enrolled Retirement Plan Agent—Enter the enrollment card
number issued by the Return Preparer Office.
You are not required to provide the information requested on
a form that is subject to the Paperwork Reduction Act unless the
form displays a valid OMB control number. Books or records
relating to a form or its instructions must be retained as long as
their contents may become material in the administration of any
Internal Revenue law.
Qualifying students or law graduates in LITCs and STCPs.
You must receive permission to represent taxpayers before the
IRS by virtue of your status as a law, business, or accounting
student working in an LITC or STCP under section 10.7(d) of
Circular 230. Law graduates in an LITC or STCP may also
represent taxpayers under the “k” designation in Part II of Form
2848. Be sure to attach a copy of the letter from the Taxpayer
Advocate Service authorizing practice before the IRS.
For information on the requirements for law graduates
working in an LITC or STCP, see Delegation Order 25-18 at
Note. Students and law graduates who have been granted
the ability to practice by a special appearance authorization
under section 10.7(d) of Circular 230 may, subject to any
limitations set forth in the letter from the Taxpayer Advocate
Service, fully represent taxpayers before any IRS office and are
eligible to perform any and all acts listed on a properly executed
Form 2848.
The time needed to complete and submit a Power of Attorney
and Declaration of Representative will vary depending on
individual circumstances. The estimated average time is:
Recordkeeping, 6 min.; Learning about the law or
authorization, 31 min.; Preparing and sending the form to
the IRS, 80 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 2848 simpler, we
would be happy to hear from you. You can send your comments
to the Internal Revenue Service, Tax Forms and Publications,
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
earlier.
For each separate representation, at the end of 130 days
after the taxpayer's signature date, the CAF will automatically
purge the student or law graduate practitioner as the taxpayer's
representative.
Any individual may represent an individual or entity
before personnel of the IRS when such representation
occurs outside the United States. Individuals acting as
TIP
representatives must sign and date the declaration; leave the
“Licensing jurisdiction (State) or other licensing authority”
column blank. See section 10.7(c)(1)(vii) of Circular 230.
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Instructions for Form 2848 (Rev. 09-2021)