Fill Form 2848 online
Power of Attorney and Declaration of Representative
or choose your own copy:
- ✓ Official current version
- ✓ Free download, no account
- ✓ No card, no trial
- ✓ Never uploaded
Form 2848 in short
Form 2848 lets you authorize an attorney, CPA, enrolled agent or other eligible person to represent you before the IRS for specific taxes and years. Your representative can see your tax information and act for you on those matters. It can be submitted online, by fax or by mail.
| Issued by | Internal Revenue Service (IRS) |
|---|---|
| Current version | Rev. January 2021 (checked 2026-10-25) |
| Who fills it in | Any individual or business taxpayer who wants someone eligible to practice before the IRS to represent them. A separate form is needed for each taxpayer, so spouses on a joint return each file their own. |
| Who receives it | The IRS Centralized Authorization File (CAF) unit, unless line 4 is checked for a specific use, in which case it goes to the IRS office handling that matter. |
| Where to send it | Online at irs.gov/Submit2848 (needs an IRS account; electronic signatures are only accepted online). By fax or mail, based on where the taxpayer lives: Memphis states use Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118, fax 855-214-7519. Ogden states use Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201, fax 855-214-7522. Taxpayers abroad, in US territories or with APO/FPO addresses use Internal Revenue Service, International CAF Team, 2970 Market Street, MS: 4-H14.123., Philadelphia, PA 19104, fax 855-772-3156 or 304-707-9785 from outside the US. Representatives can also use Tax Pro Account. |
| Deadline | No filing deadline. File it before the representative needs to act. If the taxpayer signs first, the representative should sign within 45 days (60 days for taxpayers abroad). |
| Official links | Official page · Official PDF · Official instructions |
What changed
No new form revision. The current form is January 2021 and instructions are September 2021. On 8 July 2026 the IRS posted Items to consider while completing Form 2848, which warns that entries on lines 5a or 5b can mark the authorization as modified and limit online tools such as transcript access and Tax Pro Account installment agreements.
How to fill out Form 2848, line by line
| Line 1 | Taxpayer information Taxpayer name, address, taxpayer identification number(s), daytime phone, and plan number if this is for an employee plan. |
| Line 2 | Representative(s) Name and address of each representative, with CAF number, PTIN, phone and fax. If a representative has no CAF number, enter None and the IRS will assign one. Only two representatives can be marked to receive copies of notices. |
| Line 3 | Acts authorized Required. Describe the tax matter (for example Income or Employment), the tax form number (for example 1040 or 941) and the specific years or periods. Do not write All years or All taxes. Future periods more than 3 years after December 31 of the year the IRS receives the form are not recorded. |
| Line 4 | Specific use not recorded on the CAF Check only for one-time matters the IRS does not record on the CAF, such as an EIN application or a private letter ruling. The form then goes to the office handling that matter. |
| Line 5a | Additional acts authorized Check boxes to let the representative access IRS records through an Intermediate Service Provider, authorize disclosure to third parties, substitute or add representatives, or sign a return. Signing a return is allowed only in limited cases, such as illness or injury, or being out of the US for at least 60 days before the due date. |
| Line 5b | Specific acts not authorized Representatives can never endorse or cash government refund checks. List any other limits here. The IRS warns that extra entries can mark the form as modified. |
| Line 6 | Retention or revocation of prior powers of attorney A new form automatically revokes earlier ones for the same matters and periods. Check the box and attach copies of any you want to keep in effect. |
| Line 7 | Taxpayer signature The taxpayer signs, dates and prints a name. A business adds the signer's title. Mailed or faxed forms need a handwritten signature. |
| Part II | Declaration of Representative Each representative enters a designation letter (a to r, such as a for attorney, b for CPA, c for enrolled agent), licensing jurisdiction, license or enrollment number, signature and date. Representatives sign in the same order as listed on line 2. |
Common mistakes to avoid
- Writing All years, All periods or All taxes on line 3 instead of specific matters and periods.
- Leaving the tax form number off line 3, for example writing only Income.
- Filing one form for both spouses on a joint return. Each spouse needs a separate form.
- Missing taxpayer or representative signatures or dates, which causes the IRS to return the form.
- Using an electronic signature on a form sent by fax or mail.
- Checking line 4 when the authorization should be recorded on the CAF.
- Forgetting the line 6 box and copies, which revokes earlier powers of attorney you meant to keep.
- Naming someone who is not eligible to practice before the IRS, or leaving out the designation and license details in Part II.
Questions about Form 2848
What is the difference between Form 2848 and Form 8821?
Form 2848 lets an eligible representative act for you before the IRS. Form 8821 only lets a person or firm receive and inspect your tax information without representing you.
Can I submit Form 2848 online?
Yes. Use the IRS Submit Forms 2848 and 8821 Online tool with an IRS account, one form per upload in PDF, JPG or GIF. Representatives can also use Tax Pro Account. Do not also fax or mail a form you submitted online.
Can I sign Form 2848 electronically?
Only when it is submitted online. Forms sent by fax or mail need a handwritten signature.
Who can be my representative?
Someone eligible to practice before the IRS, such as an attorney, CPA, enrolled agent, enrolled actuary or enrolled retirement plan agent, plus some officers, full-time employees and family members. Unenrolled return preparers have limited rights.
How do I revoke a power of attorney?
Write REVOKE across the top of the first page of the old form, sign and date it, and send it to the same IRS address or fax. If you have no copy, send a signed statement listing the matters, periods and representatives.
How far into the future can Form 2848 cover?
The IRS will not record future periods that end more than 3 years after December 31 of the year it receives the form.
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Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Internal Revenue Service or any government agency. This page is general information, not legal or tax advice.