2848

Power of Attorney and Declaration of Representative (Spanish Version)

Agency
IRS
Revision
Rev. 1-2021
Fillable fields
78
Pages
2
Official source
IRS form page
Checked
October 21, 2026
Fill 2848 online
Page 1 of form 2848

Form 2848(SP) in Spanish: Power of Attorney and Declaration of Representative

Form 2848(SP) is the Spanish version of Form 2848, Power of Attorney and Declaration of Representative. Its Spanish title is Poder Legal y Declaración del Representante. The IRS PDF is written in Spanish for taxpayers who read Spanish and want to name a representative before the IRS. The English edition is Form 2848. This page describes the Spanish edition in English.

The labels and text are in Spanish, but the top of page 1 says the answers are to be in English. Part I is the taxpayer's power of attorney: the taxpayer's details, up to four representatives, the tax matters and periods covered, and the taxpayer's signature on line 7. Part II is the declaration each representative signs under penalties of perjury. The form says each taxpayer completes a separate Form 2848(SP), and that it is not recognized for any purpose other than representation before the IRS.

You can fill out Form 2848(SP) free in your browser on this page and download it without an account. It still needs the signatures described below.

Top of page 1 of Form 2848(SP) in Spanish: Power of Attorney and Declaration of Representative, as printed by IRS

What's on Form 2848(SP)

Line 1: taxpayer information

Name and address, taxpayer identification number(s), daytime phone number and a plan number if applicable.

Line 2: representatives

Four blocks for name and address, CAF number, PTIN, phone and fax, with boxes for receiving copies of notices and for a changed address, phone or fax.

Line 3: acts authorized

Required. The description of the matter, the tax form number (1040, 941, 720, etc.) and the years or periods covered.

Line 4: specific use

A box for a power of attorney for a specific use that is not recorded on the Centralized Authorization File (CAF).

Lines 5a and 5b

Additional acts the taxpayer can authorize, then acts not authorized, such as endorsing or negotiating a government check issued for a federal tax liability.

Line 6, line 7 and Part II

Keeping or revoking earlier powers of attorney, the taxpayer's signature, then the representative declaration with designation letters a to r, jurisdiction, number, signature and date.

How to fill out Form 2848(SP)

  1. 1

    Line 1, in English

    The form is in Spanish, but it says the answers are to be in English. Enter the taxpayer's name, address, identification number(s) and daytime phone.

  2. 2

    Line 2

    List each representative with CAF number, PTIN, phone and fax. The form notes the IRS sends copies of notices and communications to only two representatives.

  3. 3

    Line 3

    Describe each matter, such as income, employment, excise, estate or gift, with the form number and the years or periods. The form says line 3 is required.

  4. 4

    Lines 4 to 5b

    Check line 4 only for a specific use not recorded on the CAF. On line 5a, check any added acts: access through an Intermediate Service Provider, third party disclosure, substituting or adding representatives, or signing the return.

  5. 5

    Line 6

    Filing the form automatically revokes earlier powers of attorney on file for the same matters and periods. To keep one, check the box and attach a copy of it.

  6. 6

    Sign line 7 and Part II

    The taxpayer signs and dates line 7. Each representative signs Part II in the order listed on line 2. The form says the IRS returns a power of attorney that is not completed, signed and dated.

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Where to send it, signatures and revoking

Online, fax or mail

The Instructions for Form 2848 list three ways: online at IRS.gov/Submit2848 with a Secure Access account, or fax or mail using the Where To File Chart, based on where the taxpayer lives.

Line 4 forms

The instructions say a form with the line 4 box checked is mailed or faxed to the IRS office handling the specific matter.

Signatures

The instructions say a form sent by mail or fax needs a handwritten signature. A form with an electronic signature is submitted online.

Representative's signing window

When the taxpayer signs first, the instructions say the representative signs within 45 days, or 60 days for a taxpayer residing abroad.

Revoking

The instructions describe writing REVOKE across the top of the first page with a current signature and date, then mailing or faxing a copy to the IRS.

The Spanish form points to www.irs.gov/Form2848SP for its instructions. The filing details below come from the English Instructions for Form 2848.

Related forms

Who fills out Form 2848(SP)?

  • Taxpayers who read Spanish

    A taxpayer who names one or more representatives. The form says each taxpayer completes a separate form, and for a joint return year each spouse files a separate power of attorney.

  • People who sign for an entity

    Line 7 covers signers such as a corporate officer, partner, guardian, partnership representative, executor, receiver, administrator or trustee, who certify they have legal authority to sign for the taxpayer.

  • Attorneys, CPAs and enrolled agents

    Part II designations a, b and c. Other designations cover enrolled actuaries, enrolled retirement plan agents and unenrolled return preparers, whose authority the form says is limited.

  • Officers, employees and family members

    Designations d, e and f. The form says they enter their title, position or relationship to the taxpayer in the licensing jurisdiction column.

  • Students and law graduates

    Designation k covers qualifying students or law school graduates working in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP).

The taxpayer completes Part I and signs line 7. Each representative named on line 2 completes and signs Part II. The completed form goes to the IRS.

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Questions about Form 2848

What language is Form 2848(SP) in?

The PDF is in Spanish, but its first page says the answers are to be in English. The English edition is Form 2848, and this page describes the Spanish edition in English.

How many representatives can it name?

Line 2 has four representative blocks. The form notes the IRS sends copies of notices and communications to only two representatives.

Does a joint return need one form or two?

Line 7 says each spouse files a separate power of attorney for a joint return year, even if both name the same representative.

What is the representative not allowed to do?

Line 5b says the representative is not authorized to endorse or otherwise negotiate a government check issued for a federal tax liability.

Does it cancel earlier powers of attorney?

Line 6 says filing it automatically revokes earlier ones on file for the same matters and periods, unless the box is checked and a copy of each one to keep is attached.

Where are the Spanish instructions?

The form points to www.irs.gov/Form2848SP. The instructions cited on this page are the English Instructions for Form 2848.