The IRS Power of Attorney (POA) Form 2848 is a legal document that allows individuals to grant authority to another person, called a representative, to handle their tax matters with the Internal Revenue Service (IRS). This authorization enables the representative to receive confidential tax information and to act on the taxpayer’s behalf, including negotiating and signing agreements. For those seeking to manage their tax issues through a trusted professional, filling out Form 2848 is a critical step. To get started, click the button below.
Navigating the complexities of taxes can often feel like trying to find your way through a maze without a map, especially when you find yourself needing to deal with the IRS directly. At times, seeking the help of a professional not only simplifies this process but becomes necessary. This is where the IRS Power of Attorney (POA), officially known as Form 2848, plays a crucial role. The form allows an individual to grant authority to a representative, qualified to practice before the IRS, to receive confidential information and perform actions on their behalf concerning their tax matters. From discussing tax issues with the IRS to representing the individual at hearings and conferences, Form 2848 covers a broad scope of representation rights. It's a critical tool for anyone who either cannot or prefers not to handle their IRS matters directly, ensuring they are still managed accurately and professionally. Understanding the major aspects of this form—such as who can be appointed, the specific powers granted, and how to correctly fill out and submit the form—can provide taxpayers with the confidence and security needed when dealing with such sensitive and potentially impactful financial matters.
Check Form for Common Errors & Reminders
Form 2848
Power of Attorney
For IRS Use Only
OMB No. 1545-0150
(Rev. January 2021)
and Declaration of Representative
Received by:
Department of the Treasury
▶ Go to www.irs.gov/Form2848 for instructions and the latest information.
Internal Revenue Service
Name
Part I
Telephone
Caution: A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored
Function
for any purpose other than representation before the IRS.
Date
/ /
1Taxpayer information. Taxpayer must sign and date this form on page 2, line 7.
Taxpayer name and address
Taxpayer identification number(s)
Daytime telephone number
Plan number (if applicable)
Name and address
CAF No.
PTIN
Telephone No.
Fax No.
Check if to be sent copies of notices and communications
Check if new: Address
(Note: IRS sends notices and communications to only two representatives.)
to represent the taxpayer before the Internal Revenue Service and perform the following acts:
3Acts authorized (you are required to complete line 3). Except for the acts described in line 5b, I authorize my representative(s) to receive and inspect my confidential tax information and to perform acts I can perform with respect to the tax matters described below. For example, my representative(s) shall have the authority to sign any agreements, consents, or similar documents (see instructions for line 5a for authorizing a representative to sign a return).
Description of Matter (Income, Employment, Payroll, Excise, Estate, Gift,
Tax Form Number
Year(s) or Period(s) (if applicable)
Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Sec.
(1040, 941, 720, etc.) (if applicable)
(see instructions)
4980H Shared Responsibility Payment, etc.) (see instructions)
4
Specific use not recorded on the Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on
CAF, check this box. See Line 4. Specific Use Not Recorded on CAF in the instructions .
. . . . . . . . . . . . . ▶
5a
Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts (see
instructions for line 5a for more information):
Access my IRS records via an Intermediate Service Provider;
Authorize disclosure to third parties;
Substitute or add representative(s);
Sign a return;
Other acts authorized:
For Privacy Act and Paperwork Reduction Act Notice, see the instructions.
Cat. No. 11980J
Form 2848 (Rev. 1-2021)
Page 2
bSpecific acts not authorized. My representative(s) is (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(s) or any firm or other entity with whom the representative(s) is (are) associated) issued by the government in respect of a federal tax liability.
List any other specific deletions to the acts otherwise authorized in this power of attorney (see instructions for line 5b):
6Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of attorney on file with the Internal Revenue Service for the same matters and years or periods covered by this form. If you do not want to
revoke a prior power of attorney, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶
YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.
7Taxpayer declaration and signature. If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner, partnership representative (or designated individual, if applicable), executor, receiver, administrator, trustee, or individual other than the taxpayer, I certify I have the legal authority to execute this form on behalf of the taxpayer.
▶ IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER.
Signature
Title (if applicable)
Print name
Print name of taxpayer from line 1 if other than individual
Part II Declaration of Representative
Under penalties of perjury, by my signature below I declare that:
•I am not currently suspended or disbarred from practice, or ineligible for practice, before the Internal Revenue Service;
•I am subject to regulations in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service;
•I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and
•I am one of the following:
aAttorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.
bCertified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown below.
cEnrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230.
dOfficer—a bona fide officer of the taxpayer organization.
eFull-Time Employee—a full-time employee of the taxpayer.
fFamily Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister).
gEnrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the IRS is limited by section 10.3(d) of Circular 230).
hUnenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1) prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s). See Special Rules and Requirements for Unenrolled Return Preparers in the instructions for additional information.
kQualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCP. See instructions for Part II for additional information and requirements.
rEnrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e)).
▶IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THE POWER OF ATTORNEY. REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.
Note: For designations d–f, enter your title, position, or relationship to the taxpayer in the “Licensing jurisdiction” column.
Designation—
Insert above
letter (a–r).
Licensing jurisdiction
(State) or other
licensing authority
(if applicable)
Bar, license, certification, registration, or enrollment number (if applicable)
Filling out the IRS Form 2848, Power of Attorney (POA), is a significant step for individuals who want another person to handle their tax matters. This could be because of various reasons such as comfort in knowing a professional is handling it, or perhaps due to the complexity or time-consuming nature of tax affairs. Whatever the reason, completing this form correctly is crucial to ensure the designated individual has the authority to act on your behalf with the IRS. Here's a guide on how to do just that.
Once the form is filled out completely and accurately, you'll need to mail or fax it to the IRS, following the instructions provided with the form. Remember, completing this form accurately is critical to ensure that the person or firm you are appointing can act on your behalf efficiently and legally. It's a good practice to keep a copy of the completed form for your records.
What is an IRS Power of Attorney (Form 2848) and why do I need one?
An IRS Power of Attorney (POA), Form 2848, is a legal document that allows an individual, known as the principal, to grant authority to another person, known as an agent or attorney-in-fact, to represent them before the IRS. This representation can include obtaining and inspecting confidential tax information and handling affairs related to taxes. Individuals often need a POA when they want someone else to handle their tax matters due to lack of expertise, time constraints, or other personal reasons.
Who can be appointed as an agent on Form 2848?
On Form 2848, you can appoint individuals who are eligible to practice before the IRS as your agent. This group includes attorneys, certified public accountants (CPAs), enrolled agents, enrolled actuaries, and other individuals authorized under IRS regulations. The appointed agent must have a Preparer Tax Identification Number (PTIN) if they are compensated for preparing tax returns.
How do I fill out and submit IRS Form 2848?
To fill out IRS Form 2848, you must provide detailed information about yourself (the taxpayer), the desired agent (including their name, address, and PTIN), the specific tax matters you're authorizing them to handle (such as type of tax, tax form number, and year or period), and the extent of the powers you're granting. You must also sign and date the form. Once completed, the form can be submitted to the IRS via mail or fax, with the specific address or fax number depending on your state of residence or the nature of your tax matter.
Is there a difference between a general Power of Attorney and IRS Form 2848?
Yes, there is a significant difference. A general Power of Attorney (POA) grants broad powers to an agent to act on the principal's behalf in various matters, not limited to taxes. In contrast, IRS Form 2848 is specifically designed for tax matters and only grants the agent the authority to deal with the IRS on those matters. Additionally, the IRS does not recognize general POAs; you must use Form 2848 to authorize someone to represent you before the IRS.
Can I revoke a previously granted Power of Attorney on the IRS Form 2848?
Yes, you can revoke a previously granted Power of Attorney. To do so, you must either indicate on a new Form 2848 that you are revoking all prior authorizations or send a written statement to the IRS indicating that you're revoking the POA and specifying whom the revocation applies to. It's important to include your name, Social Security Number, and the name of the agent whose authority you are revoking, and then sign and date the revocation notice. Sending a copy of the revocation to the affected agent is also recommended.
When dealing with the IRS, ensuring that all paperwork is completed accurately is crucial, especially when it comes to the Power of Attorney (Form 2848). A common mistake people make is not specifying the tax form number they need representation for. Each tax matter, whether it's for income, payroll, or estate taxes, requires clear identification on the form. Without this detail, the IRS cannot properly grant authority to the designated representative.
Another oversight is failing to indicate the specific years or periods for which representation is being sought. Merely saying "all tax years" or providing vague timeframes can lead to delays or the IRS denying the power of attorney request. It is essential that individuals provide precise dates to ensure their representative has the authority to act on their behalf for the intended times.
Often, individuals do not realize the importance of selecting the right representative. The form requires the designation of someone who is eligible to practice before the IRS, such as attorneys, certified public accountants, or enrolled agents. Designating a representative who lacks the credentials or authority to deal with the IRS can invalidate the power of attorney.
Incorrectly filling out the representative’s information is a frequent error. The form demands the representative's name, address, and phone number to be filled out accurately. Any mistake in this section can lead to communication breakdowns and hinder the representative’s ability to act effectively on the individual's behalf.
A misunderstanding about the extent of authority being granted can also occur. The form allows individuals to specify limitations to the representative's powers. However, failing to define or incorrectly stating these limitations can lead to unwanted or unintended actions taken by the representative.
Failing to sign and date the form is a fundamental but critical mistake. This seemingly simple oversight results in the form being outright rejected by the IRS. The individual authorizing the power of attorney must sign and date the form for it to be considered valid.
Not including necessary attachments or documents is another pitfall. In some cases, additional documentation may be required to substantiate the information provided on Form 2848. Neglecting to include these documents can cause delays in the processing of the form or result in denial of the requested power of attorney.
Lastly, individuals often forget to revoke previous powers of attorney when submitting a new Form 2848. If there's an existing power of attorney in effect that needs to be replaced, it is critical to indicate this on the form to prevent confusion or conflicting authorities. Not addressing this can lead to multiple representatives having potential conflicting authority over the same tax matters.
When dealing with tax matters, it’s crucial to have the right documents in place. The IRS Power of Attorney (Form 2848) is a critical document that allows an individual to grant authority to a representative to perform acts and make decisions on their behalf with the IRS. However, navigating through tax issues often requires more than just one form. Various other forms and documents are frequently used in conjunction with Form 2848 to ensure thorough handling of one’s tax affairs. Here’s a brief overview of some of these essential forms and documents:
Understanding each form’s purpose and how it works in conjunction with Form 2848 can significantly ease the process of managing taxes, especially when dealing with complex issues or negotiations with the IRS. It’s always advisable to consult with a tax professional to ensure the correct forms are used for your specific situation. Correct and thorough documentation can not only provide peace of mind but also prevent potential legal complications.
The IRS Power of Attorney (Form 2848) grants an individual the authority to represent someone else before the IRS, allowing them to handle tax matters. A similar document, the General Power of Attorney, also empowers someone to make a wide range of legal and financial decisions on another's behalf. However, while Form 2848 is specific to tax matters, a General Power of Attorney covers more broad aspects of a person’s life, including purchasing properties, managing finances, and making legal decisions.
Comparable to Form 2848 is the Medical Power of Attorney. This document authorizes another person to make healthcare decisions on someone’s behalf if they become unable to do so. The focus is strictly on medical choices, including treatment options and healthcare services, which contrasts with Form 2848’s emphasis on tax matters. Although they serve different purposes, both documents function to appoint representatives in critical areas of an individual's life.
Another document similar to Form 2848 is the Durable Power of Attorney. This authorization remains in effect even if the grantor becomes incapacitated. Like Form 2848, it allows someone to act on another's behalf, but its scope can include both financial affairs and personal matters, depending on how it’s drafted. It’s broader than Form 2848, which is limited to tax representation before the IRS.
The Limited Power of Attorney stands out as well, offering a more focused authority compared to Form 2848. This document allows an individual to grant only specific powers to an agent, for a limited time or purpose, such as selling a property or managing a single financial transaction. While Form 2848 is limited to tax matters, its scope of authority within the IRS is broad, unlike the narrower, more defined limits set by a Limited Power of Attorney.
Springing Power of Attorney activates under conditions specified within the document, often the grantor's incapacitation. Though it could encompass a broad array of responsibilities, including tax matters potentially covered by Form 2848, it differs because it is not effective immediately upon signing. The conditioned activation contrasts with Form 2848’s immediate empowerment to handle tax issues.
Business Power of Attorney is another similar document, enabling an individual to manage business and financial affairs on behalf of a company or another person. This can include making decisions on financial transactions, entering contracts, or managing everyday business operations. Like Form 2848, it grants authority to act on someone else's behalf, but it specifically targets business-related decisions rather than personal tax matters.
Lastly, the Advanced Healthcare Directive, or Living Will, parallels the IRS Power of Attorney by allowing individuals to outline their preferences for medical care if they become incapacitated. While this document focuses on healthcare decisions rather than tax representation, it shares the concept of appointing someone to speak on one's behalf under certain conditions. Both documents ensure that an individual's wishes are known and can be legally acted upon by someone they trust.
When dealing with the IRS Power of Attorney (Form 2848), it's critical to understand the best practices to ensure your documentation is correctly processed without unnecessary delays. Here are some important dos and don'ts to keep in mind:
Do:
Don't:
The IRS Power of Attorney (Form 2848) is a critical document that allows taxpayers to designate someone to represent them before the IRS. However, there are several misconceptions about this form that need to be clarified:
Understanding these misconceptions about Form 2848 is vital for taxpayers considering designating a representative. It ensures that taxpayers maintain control over their financial information and comply with IRS regulations effectively.
The IRS Power of Attorney (Form 2848) plays a crucial role for taxpayers looking to authorize an individual to represent them before the IRS. Understanding how to properly fill out and utilize this form can ensure that your tax matters are handled efficiently and in accordance with your wishes. Here are several key takeaways to consider:
Proper completion and understanding of IRS Form 2848 can significantly impact the management of your tax affairs. Focusing on these key elements will help navigate the process more smoothly and ensure your tax matters are in capable hands.
My Car Got Towed How Do I Find It - This form is critical for resolving situations where vehicle access is disputed or needs official authorization for various reasons.
Estes Blank Bol - Special provisions for handling commodities that demand additional care highlight the tailored approach Estes takes towards sensitive shipments.
Healthy Paw - Filing your claim with HealthyPaws means having access to a dedicated team ready to process your pet's healthcare claims efficiently.