IRS Form 2848: How to Authorize Someone to Represent You with the IRS

What Form 2848 Is (and When You Actually Need It)

IRS Form 2848, Power of Attorney and Declaration of Representative, is the form you use to give a specific person (like a tax professional) the legal right to talk to the IRS for you, get your confidential tax information, and act on your behalf for certain tax matters and years.

You typically use Form 2848 when:

  • You hire an enrolled agent, CPA, or tax attorney to deal with an IRS notice or audit.
  • You want a professional to negotiate a payment plan, respond to notices, or attend IRS meetings in your place.
  • You need someone to handle specific tax years or tax types (like income tax for 2021–2023).

Form 2848 only affects your dealings with the Internal Revenue Service (IRS); it does not replace a general power of attorney for banks, courts, or other non-IRS matters.

Key terms to know:

  • Tax matters — The type of tax issue (for example, income tax, employment tax, penalties) and the tax periods (years or quarters) you authorize your representative to handle.
  • Representative — The person you authorize (usually a CPA, enrolled agent, attorney, or other qualified individual) to communicate and act with the IRS on your behalf.
  • Centralized Authorization File (CAF) — The IRS system where powers of attorney and other authorization forms are recorded and stored.
  • Revocation — Ending a previously granted power of attorney so your old representative no longer has authority.

Where and How Form 2848 Is Handled Officially

Form 2848 is handled by the Internal Revenue Service (IRS), specifically through:

  • The IRS Practitioner Priority Service (PPS) and other IRS phone lines that use the information recorded in the CAF system to verify your representative’s authority.
  • The IRS online account systems and submission portals, where some tax professionals can submit Form 2848 electronically and view authorizations once they are recorded.

If you are working with a tax professional, they often prepare Form 2848 and submit it for you via:

  • IRS online submission tools designed for tax pros (where available).
  • Fax or mail to the correct IRS CAF unit address/fax number listed in the Form 2848 instructions, depending on your state and the type of tax issue.

To avoid scams, look for information on official “.gov” sites only, and if you call, use the customer service numbers listed on the official IRS website or on your IRS notices.

What to Prepare Before Filling Out Form 2848

Before you sit down with your representative or fill out the form yourself, have your basic information and supporting papers ready.

Documents you’ll typically need:

  • Government-issued photo ID (such as a driver’s license or passport) to confirm your identity when discussing your case with the IRS or your tax professional.
  • Recent IRS notices or letters (for example, CP2000, CP14, audit letters) so you can correctly list the tax type and periods on Form 2848.
  • Your prior tax returns for the years you want the representative to handle, to help your representative prepare accurate responses and understand your situation.

You’ll also need your:

  • Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
  • Mailing address and contact information exactly as shown on your latest filed return or most recent IRS record.
  • The full legal name, CAF number (if they have one), PTIN, and contact info of your chosen representative.

Check with your representative in advance; some will ask you to bring or send additional supporting documentation (for example, proof of income, bank statements, or business records) so they can start working as soon as the IRS records the Form 2848.

Step-by-Step: Completing and Submitting Form 2848

1. Choose your representative and confirm they qualify

Action today:Pick the specific person you want to represent you (CPA, enrolled agent, or attorney are the most common) and confirm that they are willing and eligible to be listed on Form 2848.

Ask them:

  • “Are you able to serve as my representative on an IRS Form 2848 for these tax years?”
  • “Do you want me to fill out the form, or will your office prepare it for me to sign?”

What to expect next: A professional office commonly sends you a draft Form 2848 with their information pre-filled for your review and signature, or they’ll ask you to complete certain sections and return it to them.

2. Fill out your information correctly on Form 2848

On the latest Form 2848:

  1. Enter your name, address, SSN/ITIN, and daytime phone exactly as on your last return.
  2. List your representative(s) with their full names, addresses, phone numbers, and CAF numbers (if they already have one).
  3. Under “Tax Matters,” list:
    • Type of tax (for example, “Income”)
    • Form number (for example, “Form 1040”)
    • Tax period(s) (for example, “12/31/2021, 12/31/2022”)

Be specific with tax periods; vague entries like “all years” are often not accepted.

3. Decide what authority you’re granting (and any limits)

The form allows you to:

  • Grant broad authority for the listed tax years and matters (to receive and inspect your records, speak to the IRS, and represent you in most situations).
  • Limit authority (for example, authorizing your representative only to talk about an audit, but not to sign agreements or returns).

If you want to revoke older powers of attorney, there is a section on the form to indicate that this new Form 2848 replaces earlier ones for the same tax matters and periods.

4. Sign and date the form properly

You must:

  1. Sign and date the form yourself (or an authorized corporate officer, if for a business).
  2. Ensure your representative completes the “Declaration of Representative” section, including their designation (e.g., Attorney, CPA, Enrolled Agent) and signature.

The IRS often rejects Form 2848 that are missing signatures or have mismatched names or dates, so double-check before sending.

5. Submit Form 2848 through an official channel

You or your representative typically submit Form 2848 by:

  • Faxing it to the appropriate IRS CAF unit fax number listed in the form instructions for your region.
  • Mailing it to the CAF unit address matching your location.
  • Using the authorized IRS electronic submission system (if your representative participates in that program).

Concrete action you can take today:

  • Call your tax professional and ask which IRS CAF unit (fax or mail) they will use, and confirm how you should return your signed Form 2848 to them (scan and email, secure upload, or in-person).

6. What happens after you submit Form 2848

Once the IRS receives Form 2848, it typically:

  1. Reviews it for completeness (signatures, correct tax periods, proper representative designation).
  2. Enters it into the CAF system, which attaches the authorization to your IRS account for the specified tax matters.
  3. Makes your Form 2848 available so IRS agents and phone lines can confirm your representative’s authority.

In practice, this can take several days to a few weeks, depending on whether it was faxed, mailed, or submitted electronically, and IRS processing workload. Your representative usually knows it’s active when:

  • They call the IRS and the agent confirms their authorization, or
  • They see the authorization appear in their IRS online tools (for professionals who use them).

Real-world friction to watch for

Common snags (and quick fixes)

  • Form 2848 is rejected because tax periods or forms are listed incorrectly: Carefully match the tax form (e.g., 1040, 941) and the period end dates (e.g., “12/31/2022”) to the IRS notice or return; if rejected, your representative can correct and resubmit.
  • IRS processing is delayed and your representative can’t yet talk to the IRS on your behalf: Your representative can call the IRS with you on the line; you verify your identity and verbally authorize them for that call while waiting for the Form 2848 to post.
  • You previously signed a different power of attorney or tax information authorization that conflicts with the new one: Your representative can include a clear revocation statement or a copy of the prior authorization marked “REVOKE” and submit it with the new Form 2848 so the IRS updates records correctly.

Getting Legitimate Help with Form 2848 (and Avoiding Scams)

You can get assistance with Form 2848 from:

  • Licensed tax professionals: Certified Public Accountants (CPAs), Enrolled Agents (EAs), and tax attorneys regularly use Form 2848 and understand the CAF process.
  • IRS Taxpayer Assistance Centers (TACs): These are IRS field offices where you can sometimes get help understanding and submitting forms; you usually must schedule an appointment by phone using the official IRS number.
  • Low Income Taxpayer Clinics (LITCs) and some nonprofit legal aid offices: They often help eligible taxpayers deal with IRS problems and can act as representatives using Form 2848.

A simple phone script if you call an IRS Taxpayer Assistance Center or LITC:

  • “I need help authorizing a representative using IRS Form 2848. Can you tell me what I should bring to the appointment and how to submit the form?”

Because Form 2848 involves your identity and confidential tax data, be cautious:

  • Only share your SSN/ITIN and signed Form 2848 with licensed professionals and official IRS contacts.
  • Avoid companies that promise guaranteed results with the IRS or ask you to sign blank forms.
  • When searching online, look for websites ending in “.gov” for IRS or government-related contact details and instructions.

Rules, processing times, and acceptable submission methods can change and may vary based on your specific situation (individual vs. business, type of tax matter, and location), so always confirm the latest requirements directly from the IRS or a qualified tax professional before you submit your Form 2848.