IRS Power of Attorney (Form 2848)

Who is filling this out?

Who is filling this out? TaxpayerRepresentative

Taxpayer Type

Which of the following best describes the taxpayer?

Which of the following best describes the taxpayer? IndividualBusiness entity other than a BBA partnership (such as a corporation or LLC)BBA partnershipTrustEstate Employee plan

Taxpayer Name

Individual Taxpayer Name

For married taxpayers filing jointly, each spouse must file their own Form 2848.

Entity Taxpayer Name

Provide the name of the entity

BBA Partnership Name

Provide the name of the person or entity acting as partnership representative, in the format of the following example: "Mary Maple as partnership representative for:"

Trust Taxpayer Name

Provide the and title of the trustee in the format of the following example: "Ernesto Lopez as trustee for the Blankman Estate:"

Estate Taxpayer Name

Provide the name of the executor or personal representative in the following format: "Loretta Mason as executor for the Estate of William Grant"

Employee Plan Taxpayer Name

Provide the name of the plan sponsor

Taxpayer Contact

Individual Taxpayer Mailing Address

Entity Taxpayer Address

Provide the business's mailing address.

BBA Partnership Address

Provide the name of the partnership on one line followed by the business mailing address on the next in the format of the following example:

"Widget Partners

123 Main Street, Ste 3000, Springfield, IL 10000"

Trustee Address

Provide the business mailing address of the trustee

Executor or Personal Representative Address

Provide the business mailing address of the executor or personal representative

Employee Plan Address

Provide the mailing business address of the plan sponsor

Phone Number

The phone number at which to reach the taxpayer during business hours

Taxpayer Identification

Complete at least one of the following fields. If one or more of the numbers requested do not apply, leave the field blank.

If the taxpayer is an estate and this power of attorney pertains to Form 706, enter the decedent's Social Security Number (SSN) or Taxpayer Identification Number (TIN). For an estate seeking a power of attorney for any other purpose, enter the Employer Identification Number, or if none, the SSN or TIN of the decedent.

Employer Identification Number (EIN)

Social Security Number

Taxpayer Identification Number (TIN)

Plan Number

Provide the EIN or SSN of the plan sponsor, as well as the three-digit plan number.

Representatives

How many representatives are being appointed with this power of attorney?

How many representatives are being appointed with this power of attorney? 1234

Note: Although this form can be used to appoint up to four representatives to handle matters with the IRS, only two of them may be authorized to receive copies of notices and communications. If you wish to appoint more than two representatives, please enter the information of those you want to receive notices and communications in the first and/or second representative pages.

Representative 1

Representative 1: Name

Representative 1: Centralized Authorization File (CAF) Number

If the representative has not yet been assigned a number, write "None."

Representative 1: Preparer Tax Identification Number

If the preparer has applied for a PTIN but not yet received one from the IRS, write "applied for"

Should Representative 1 be sent copies of notices and communications?

Should Representative 1 be sent copies of notices and communications? YesNo

Representative 1 Contact

Representative 1: Address

Enter in the following format:

[Street Number and Name], [Apartment, Floor, Suite, or Unit Number, if any]

[City or Town], [two-letter state abbreviation] [ZIP Code]

Has Representative 1 changed their address since their CAF number was issued?

Has Representative 1 changed their address since their CAF number was issued? YesNo

Representative 1: Phone Number

Has Representative 1 changed their phone number since their CAF number was issued?

Has Representative 1 changed their phone number since their CAF number was issued? YesNo

Representative 1: Fax Number

If none, leave blank

Has Representative 1 changed their fax number since their CAF number was issued?

Has Representative 1 changed their fax number since their CAF number was issued? YesNo

Representative 2

Representative 2: Name

Representative 2: CAF number

Representative 2: PTIN

Should Representative 2 be sent copies of notices and communications?

Should Representative 2 be sent copies of notices and communications? YesNo

Representative 2: Contact

Representative 2: Address

Has Representative 2 changed their address since their CAF number was issued?

Has Representative 2 changed their address since their CAF number was issued? YesNo

Representative 2: Phone Number

Has Representative 2 changed their phone number since their CAF number was issued?

Has Representative 2 changed their phone number since their CAF number was issued? YesNo

Representative 2: Fax Number

If none, leave blank

Has Representative 2 changed their fax number since their CAF number was issued?

Has Representative 2 changed their fax number since their CAF number was issued? YesNo

Representative 3

Representative 3: Name

Representative 3: CAF Number

Representative 3: PTIN

Representative 3: Contact

Representative 3: Address

Has Representative 3 changed their address since their CAF number was issued?

Has Representative 3 changed their address since their CAF number was issued? YesNo

Representative 3: Phone Number

Has Representative 3 changed their phone number since their CAF number was issued?

Has Representative 3 changed their phone number since their CAF number was issued? YesNo

Representative 3: Fax Number

If none, leave blank

Has Representative 3 changed their fax number since their CAF number was issued?

Has Representative 3 changed their fax number since their CAF number was issued? YesNo

Representative 4

Representative 4: Name

Representative 4: CAF Number

Representative 4: PTIN

Representative 4: Contact

Representative 4: Address

Has Representative 4 changed their address since their CAF number was issued?

Has Representative 4 changed their address since their CAF number was issued? YesNo

Representative 4: Phone number

Has Represntative 4 changed their phone number since their CAF number was issued?

Has Represntative 4 changed their phone number since their CAF number was issued? YesNo

Representative 4: Fax Number

If none, leave blank

Has Representative 4 changed their fax number since their CAF number was issued?

Has Representative 4 changed their fax number since their CAF number was issued? YesNo

Authorized Matters

How many matters will the representative(s) be assisting with?

How many matters will the representative(s) be assisting with? 123

A "matter" is the type of tax issue the taxpayer wants addressed. For example, if the taxpayer is seeking assistance with taxes owed on income and is also seeking assistance with payroll taxes, "2" would be selected. Form 2848 may be used to address no more than three tax matters.

Matter Number 1

Description of Matter No.1 for which representative(s) have responsibility

Briefly describe the type of issue that the taxpayer wishes to give the representative(s) the ability to address. Examples include "Income," "Payroll," "Excise," "Estate," or "Gift."
If the taxpayer is a BBA partnership, write "Centralized Audit Partnership Regime (BBA)"

Tax form number or numbers related to Matter No. 1

List the tax form number(s) that are to be addressed for the taxpayer in this matter. If there is more than one, separate by a comma. Examples include "1040" "1099" and "720, 941"

Year(s) or period(s) applicable to Matter no. 1

Form 2848 can cover tax matters from previous years, and can also be used to cover up to three years in the future from Dec. 31 of the year the form is submitted. Years may be listed individually, or in a range separated by a "-" as in "2018-2020."
It can also be used to cover quarterly time periods, such as in the following example. "First Q 2019 - Third Q 2021," or a range of specific dates in the MM/DD/YYYY format.

Matter Number 2

Description of Matter No. 2 for which representative(s) have responsibility

Tax form number or numbers related to Matter No. 2

Year(s) or period(s) applicable to Matter no. 2

Matter Number 3

Description of Matter No. 3 for which representative(s) have responsibility

Tax form number or numbers related to Matter No. 3

Year(s) or period(s) applicable to Matter no. 3

Specific Use

Is one or more of the matters described above a specific use power of attorney that the IRS will not record on the CAF?

Is one or more of the matters described above a specific use power of attorney that the IRS will not record on the CAF? YesNo

"Specific use" powers of attorneys are one-time grants of power, or grants that are limited to particular issues. Examples include:
- Applying for an EIN
- Corporate dissolution

- Applying for recognition of exemption

- Freedom of Information Act Requests
The IRS asks this because most powers of attorney are recorded, meaning they become a part of the representative's CAF, so that there is no need to obtain the taxpayer's consent a second time. Specific use powers of attorney are not recorded.

Special Authorizations

Do you want to authorize your representative(s) to access your electronic IRS records through an intermediate service provider?

Do you want to authorize your representative(s) to access your electronic IRS records through an intermediate service provider? YesNo

Do you want to authorize your representative(s) to substitute or add another representative?

Do you want to authorize your representative(s) to substitute or add another representative? YesNo

Do you want to authorize your representative(s) to execute agreements that will allow the IRS to disclose your tax information to a third party?

Do you want to authorize your representative(s) to execute agreements that will allow the IRS to disclose your tax information to a third party? YesNo

Do you want to authorize your representative(s) or agent to sign an income tax return?

Do you want to authorize your representative(s) or agent to sign an income tax return? YesNo

Another person may sign a taxpayer's income tax return for the following reasons:

a. Disease or injury

b. Absence from the United States for at least 60 days prior to the return's legal due date

c. Another good cause that has received specific permission from the IRS

Statement of authorization to sign: No specific use

Write out the following statement, providing the reason in the space indicated by brackets: "This power of attorney is being filed pursuant to 26 CFR 1.6012-1(a) (5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of [enter the specific reason listed from the selection of (a), (b), or (c) in the previous field]."

Statement of authorization to sign: Specific Use

Write out the following statement, providing the reason in the place indicated by brackets: "This power of attorney is being filed pursuant to 26 CFR 1.6012-1(a) (5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of [enter the specific reason listed from the selection of (a), (b), or (c) in the previous field]. No other acts on behalf of the taxpayer are authorized."

Do you want to authorize your representative(s) to perform other acts not yet described?

Do you want to authorize your representative(s) to perform other acts not yet described? YesNo

Other acts that the representative is authorized to perform

List any other acts that you feel are necessary for the attorney in fact to address the matter but which you feel have not been adequately addressed in the form so far

Unauthorized Actions

My representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other entity with whom the representative(s) is (are) associated) issued by the government in respect of a federal tax liability.

Specific actions that the representative(s) are not authorized to perform

Revocation

Should this power of attorney to revoke other powers of attorney on file with the IRS?

Should this power of attorney to revoke other powers of attorney on file with the IRS? NoYes

Powers of attorney filed with the IRS usually revoke an existing power of attorney filed for the same matter (unless it is a specific use power of attorney). If this power of attorney is not intended to revoke another that has already been filed on the same matter, select "Yes."

A copy of any power of attorney that will remain in effect must be attached

A copy of any power of attorney that will remain in effect must be attached I understand

Taxpayer Attestation

Name of taxpayer

- Individual taxpayers should write their name

- For partnerships, write the names of each partner authorized to act on behalf of the partnership, separated by a comma

- For other kinds of entity taxpayers, write the name of the person with legal authority to sign documents on the entity's behalf

Title of taxpayer

For partnerships, enter each partner's title in the order their name appeared in the previous field. For other kinds of entities, enter the official title of the person with legal authority

Entity Name

Enter the name of the entity as it appears in the "Taxpayer Name" section at the beginning of this form

If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner, partnership representative (or designated individual, if applicable), executor, receiver, administrator, trustee, or individual other than the taxpayer, I certify I have the legal authority to execute this form on behalf of the taxpayer.

This form must be dated and signed by both the taxpayer and the representative(s). If the taxpayer signs first, the representative must sign with 45 days, or 60 days if the taxpayer is residing abroad. If the representative signs first, the taxypayer may sign at any time.

Representative 1 Attestation

I must sign and date this document. Under penalties of perjury, by my signature I declare that: I am not currently suspended or disbarred from practice, or ineligible for practice, before the Internal Revenue Service; I am subject to regulations in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service; I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there.

I further declare that I am one of the following:

I further declare that I am one of the following: Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown belowCertified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown below.Enrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230.Officer—a bona fide officer of the taxpayer organizationFull-Time Employee—a full-time employee of the taxpayerFamily Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister)Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the IRS is limited by section 10.3(d) of Circular 230)Unenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1) prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s)Qualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCPEnrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e))

Licensing Jurisdiction

For representatives that are licensed, provide the state or other licensing jurisdiction

License/certification/enrollment number, if any

If none, leave blank

Representative 2 Attestation

I further declare that I am one of the following:

I further declare that I am one of the following: Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown belowCertified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown belowEnrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230Officer—a bona fide officer of the taxpayer organizationFull-Time Employee—a full-time employee of the taxpayerFamily Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister)Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the IRS is limited by section 10.3(d) of Circular 230)Unenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1) prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s)Qualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCP. See instructions for Part II for additional information and requirementsEnrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e))

Licensing Jurisdiction

For representatives that are licensed, provide the state or other licensing jurisdiction

Rep 2 License/certification/enrollment number if any

If none, leave blank

Representative 3 Attestation

I further declare that I am one of the following:

I further declare that I am one of the following: Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown belowCertified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown belowEnrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230Officer—a bona fide officer of the taxpayer organizationFull-Time Employee—a full-time employee of the taxpayerFamily Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister)Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the IRS is limited by section 10.3(d) of Circular 230)Unenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1) prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s)Qualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCPEnrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e))

Licensing Jurisdiction

For representatives that are licensed, provide the state or other licensing jurisdiction

License/certification/enrollment number, if any

If none, leave blank

Representative 4 Attestation

I further declare that I am one of the following:

I further declare that I am one of the following: Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown belowCertified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown belowEnrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230Officer—a bona fide officer of the taxpayer organizationFull-Time Employee—a full-time employee of the taxpayerFamily Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister)Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the IRS is limited by section 10.3(d) of Circular 230)Unenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1) prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s)Qualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCPEnrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e))

Licensing Jurisdiction

For representatives that are licensed, provide the state or other licensing jurisdiction

License/certification/enrollment number, if any

If none, leave blank

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