Fill out 2848 (Power of Attorney and Declaration of Representative) online
Form 2848 authorizes an individual (such as an attorney, CPA, or enrolled agent) to represent a taxpayer before the IRS. It grants the representative power of attorney to receive confidential tax information and act on the taxpayer behalf.
How to fill out 2848 (Power of Attorney and Declaration of Representative)
Enter taxpayer information
Fill in your name, address, taxpayer identification number (SSN or EIN), daytime phone number, and plan number if applicable.
Designate your representative
Enter the name, address, CAF number, PTIN, telephone number, and fax number of each representative you are authorizing. Check the appropriate designation (attorney, CPA, enrolled agent, etc.).
Specify tax matters
List each tax form type (e.g., 1040, 941), the tax period(s), and the specific matter the representative is authorized to handle.
Sign and date
Sign and date the form. The representative must also sign the declaration section. If filed for a deceased taxpayer, attach a copy of the death certificate and court appointment letter.
About 2848 (Power of Attorney and Declaration of Representative)
Who needs this form
Any taxpayer who wants to authorize a third party to represent them before the IRS. Commonly used when hiring a tax professional to handle audits, appeals, collections, or other IRS correspondence.
Where to submit
Submit to the IRS by fax (preferred) to the CAF unit listed in the form instructions for your state, or mail to the appropriate IRS address. Can also be submitted electronically through the IRS Tax Pro Account.
Source and content freshness
- Reviewed: 2026-02-16
- Filing deadlines may shift for weekends and holidays. Verify due dates with official instructions.
Common mistakes to avoid
- Not specifying the correct tax form number and year(s) on Line 3
- Forgetting to sign and date the form (both taxpayer and representative)
- Not checking the box for specific acts the representative is authorized to perform
- Listing a representative who does not have a valid PTIN, CAF number, or enrollment credentials
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What is the difference between Form 2848 and Form 8821?
Form 2848 grants power of attorney, allowing a representative to act on your behalf before the IRS (sign agreements, receive refund checks, etc.). Form 8821 only authorizes someone to view and receive your confidential tax information, without the ability to represent you or take action on your behalf.
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