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Formularz 2848 Instrukcje

Instrukcje dotyczące formularza 2848, pełnomocnictwa i deklaracji przedstawiciela

Rev. Wrzesień 2021

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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  
all-digital Tax Pro Account at IRS.gov/TaxProAccount.  
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  
address. Both forms are available at IRS.gov.  
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.  
!
2848 and its instructions, go to IRS.gov/Form2848.  
CAUTION  
Purpose of Form  
How To File  
Use Form 2848 to authorize an individual to represent you  
before the IRS. See Substitute Form 2848, later, for information  
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.  
Online. Submit your Form 2848 securely at IRS.gov/  
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  
Fax. Fax your Form 2848 to the IRS fax number in the Where  
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  
IRS online at IRS.gov/Submit2848.  
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  
limited situations. See Line 5a. Additional Acts Authorized, later,  
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  
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  
Rights as a Taxpayer, or visit IRS.gov/TBOR.  
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  
described in Revocation of a power of attorney, earlier.  
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's trust is under examination, see Trusts above. If both 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;  
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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:  
Individual Taxpayer Identification Number;  
Applications for an exemption from self-employment tax filed  
(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  
7623;  
Voluntary submissions under the Employee Plans  
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  
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  
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  
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  
online (see How To File, earlier).  
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  
requests at IRS.gov/FOIAguidelines and then clicking on  
“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  
from IRS.gov/FormComments. Or you can send your comments  
to the Internal Revenue Service, Tax Forms and Publications,  
1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.  
Do not send Form 2848 to this office. Instead, see How To File,  
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)