2848

Power of Attorney and Declaration of Representative

Agency
IRS
Revision
Rev. January 2021
Fillable fields
92
Pages
2
Official source
IRS form page
Checked
October 14, 2026
Fill 2848 online
Page 1 of form 2848

Form 2848: Power of Attorney and Declaration of Representative

Form 2848 authorizes an eligible person to represent you before the IRS and, as part of that, to inspect or receive your confidential tax information. It is the form to use when someone needs to speak for you on an audit, a notice or a collection matter.

The IRS draws a clear line with other forms. Form 8821 covers information access only, and Form 56 notifies the IRS of a fiduciary relationship. Naming a representative does not relieve you of your tax obligations.

You can fill out Form 2848 on this page, in your browser, with no account. It still needs the signatures described below.

Page 1 of Form 2848 with Part I, line 1 taxpayer information and line 2 representatives, sample values

What's on Form 2848

Line 1: taxpayer information

Name, taxpayer number and address of the person giving authority. Do not put the representative's address here.

Line 2: representatives

Name, address, CAF number or None, and PTIN if any, for each representative.

Line 3: acts authorized

The tax matters, form numbers and years or periods the representative may handle.

Line 4: specific use not recorded on CAF

For one-time or specific-issue matters such as EIN applications, private letter rulings or ITIN applications.

Lines 5a and 5b: additional acts

Optional extra authority, and acts the representative cannot perform.

Line 6 and line 7

Retention of prior powers of attorney, then the taxpayer's signature and date.

Part II: declaration of representative

Each representative signs, gives a designation and lists the licensing jurisdiction and number where applicable.

How to fill out Form 2848

  1. 1

    Line 1

    Enter your name, SSN, ITIN or EIN, and your address. A sole proprietor can list an SSN and a business EIN. A business lists its name, EIN and address.

    Line 1 of Form 2848 with a taxpayer's name, SSN or EIN and address, sample values
  2. 2

    Line 2

    List each representative. You can name up to four on one form, and no more than two may receive copies of IRS notices.

    Line 2 of Form 2848 with representatives listed in order and the first two marked to receive notices, sample names
  3. 3

    Line 3

    Describe the matter, the form number and the years or periods. General references such as all years are not accepted.

    Line 3 of Form 2848 with a specific description such as income tax, Form 1040 and one named year
  4. 4

    Future periods

    You can list future periods, but the CAF will not record periods more than three years past December 31 of the year the IRS receives the form.

    Line 3 of Form 2848 with a future period limited to three years past December 31
  5. 5

    Line 4

    Check it for specific-use matters. These go to the office handling the matter and do not revoke earlier CAF-recorded powers of attorney.

    Line 4 of Form 2848 checked for a one-time matter such as an ITIN application
  6. 6

    Line 5a

    Check a box only for authority you want to give, such as substituting representatives or disclosing returns to a third party.

    Line 5a of Form 2848 with a single additional-acts box checked, such as substituting a representative
  7. 7

    Line 6

    Recording a new form on the CAF generally revokes earlier powers of attorney for the same matter. Check the box to keep existing ones.

    Line 6 of Form 2848 with the box to keep existing powers of attorney checked
  8. 8

    Sign

    Sign and date line 7. Mailed or faxed forms need handwritten signatures. The representative then signs Part II.

    Line 7 of Form 2848 with the taxpayer's handwritten signature, print name and title

Why fill Form 2848 on indox

You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.

  • Fill the form right in your browser, no software to install
  • Free to fill and free to download, with no account
  • The official blank straight from the IRS, not a copy someone retyped
  • Works on a phone, tablet or computer

Where to send it, timing and revoking

Online

Submit at IRS.gov/Submit2848 with a Secure Access account. The Tax Pro Account route is recommended for faster processing.

Fax or mail

Use the Where To File chart in the instructions, based on where the taxpayer lives. Electronically signed forms must be submitted online.

Representative's signing window

If you sign first, the representative generally must sign within 45 days, or 60 days for taxpayers abroad.

Revoking

Write REVOKE across the top of a copy with a current signature and date, and send it to the IRS.

Withdrawing

A representative writes WITHDRAW on a copy in the same way.

Address changes

Use Form 8822 or 8822-B to change the taxpayer's address. Form 2848 does not do that.

Related forms

Who needs to fill out Form 2848?

  • A taxpayer who wants someone to represent them

    Individuals, businesses and other entities can name a representative. Each spouse on a joint return files a separate form.

  • An attorney, CPA or enrolled agent

    These are among the designations a representative may use in Part II.

  • An officer or full-time employee

    Allowed designations include an officer and a full-time employee of the taxpayer.

  • A family member

    Specified relatives, including step-relatives, are allowed.

  • Others

    Enrolled actuaries, enrolled retirement plan agents, qualifying students or law graduates in a low income taxpayer clinic, and unenrolled return preparers with limited rights.

The taxpayer fills out lines 1 to 7 and the representative completes Part II.

Official sources and the blank

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Questions about Form 2848

What is the difference between Form 2848 and Form 8821?

Form 2848 lets someone represent you. Form 8821 only lets a designee inspect or receive your tax information.

Can I name more than one representative?

Yes, up to four on one form. No more than two may receive copies of IRS notices.

Does the representative sign too?

Yes, in Part II, in the order listed on line 2, with a designation and licensing details where they apply.

Can I sign electronically?

Only if you submit the form online. Mailed or faxed forms need handwritten signatures.

How do I cancel a power of attorney?

Write REVOKE across a copy with a current signature and date and send it to the IRS, or send a signed statement listing the matters, periods and representatives.

Does it cover all years?

No. Line 3 needs specific years or periods, and the IRS does not accept general references such as all years.