Power of Attorney and Declaration of Representative

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Instructions for Form 2848

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Instructions for Form 2848

Department of the Treasury
Internal Revenue Service

(Rev. June 2008)
Power of Attorney and Declaration of Representative
Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions
What’s New
New designation codes have been added for enrolled retirement
plan agents, student tax attorneys, and student certified public
accounts (CPA). See the instructions for Part II on page 4.

Purpose of Form
Use Form 2848 to authorize an individual to represent you before
the IRS. The individual you authorize must be a person eligible to
practice before the IRS. The eligible individuals are listed in Part II,
Declaration of Representative, items a-r. You may authorize a
student who works in a qualified Low Income Taxpayer Clinic
(LITC) or Student Tax Clinic Program (STCP) to represent you
under a special order issued by the Office of Professional
Responsibility. See page 4. Your authorization of a qualifying
representative will also allow that individual to receive and inspect
your confidential tax information. See the instructions for line 7 on
page 4.
Use Form 8821, Tax Information Authorization, if you want to
authorize an individual or organization to receive or inspect your
confidential tax return information, but do not want to authorize the
individual or organization to represent you before the IRS.
Use Form 56, Notice Concerning Fiduciary Relationship, to
notify the IRS of the existence of a fiduciary relationship. A fiduciary
(trustee, executor, administrator, receiver, or guardian) stands in
the position of a taxpayer and acts as the taxpayer, not as a
representative. If a fiduciary wishes to authorize an individual to
represent or perform certain acts on behalf of the entity, then a
power of attorney must be filed and signed by the fiduciary who is
acting in the position of the taxpayer.

Where To File
If you are filing a paper Form 2848, mail or fax Form 2848 directly
to the IRS. See the Where To File Chart below. Exceptions are
listed below:
• If Form 2848 is for a specific use, mail or fax it to the office
handling the specific matter. For more information on specific use,
see the instructions for line 4 on page 3.
• Your representative may be able to file Form 2848 electronically
via the IRS website. For more information, go to www.irs.gov and
under the Tax Professionals tab, click on e-services — Online Tools
for Tax Professionals. If you complete Form 2848 for electronic
signature authorization, do not file Form 2848 with the IRS. Instead,
give it to your representative, who will retain the document.

Authority Granted
This power of attorney authorizes the representative to perform any
and all acts you can perform, such as signing consents extending
the time to assess tax, recording the interview, or executing waivers
agreeing to a tax adjustment. Also, you may authorize your
representative to substitute another representative or delegate
authority to another representative by adding this authority in the
space provided on line 5. However, authorizing someone as your
power of attorney does not relieve you of your tax obligations.
The power to sign tax returns can be granted only in limited
situations. See the instructions for line 5 on page 3.

Unenrolled Return Preparer
An unenrolled return preparer is an individual other than an
attorney, CPA, enrolled agent, enrolled retirement plan agent, or
enrolled actuary who prepares and signs a taxpayer’s return as the
preparer, or who prepares a return but is not required (by the
instructions to the return or regulations) to sign the return.
An unenrolled return preparer is permitted to represent you only
before customer service representatives, revenue agents, and
examination officers, with respect to an examination regarding the
return he or she prepared.

Where To File Chart
IF you live in...
Alabama, Arkansas, Connecticut, Delaware, District of
Columbia, Florida, Georgia, Illinois, Indiana, Kentucky,
Louisiana, Maine, Maryland, Massachusetts, Michigan,
Mississippi, New Hampshire, New Jersey, New York,
North Carolina, Ohio, Pennsylvania, Rhode Island, South
Carolina, Tennessee, Vermont, Virginia, or West Virginia

THEN use this address...
Internal Revenue Service
P.O. Box 268, Stop 8423
Memphis, TN 38101-0268

Fax number*
901-546-4115

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Internal Revenue Service
Kansas, Minnesota, Missouri, Montana, Nebraska,
1973 N. Rulon White Blvd. MS 6737
Nevada, New Mexico, North Dakota, Oklahoma, Oregon, Ogden, UT 84404
South Dakota, Texas, Utah, Washington, Wisconsin, or
Wyoming

801-620-4249

All APO and FPO addresses, American Samoa,
nonpermanent residents of Guam or the Virgin Islands**,
Puerto Rico (or if excluding income under Internal
Revenue Code section 933), a foreign country: U.S.
citizens and those filing Form 2555, 2555-EZ, or 4563.

215-516-1017

Internal Revenue Service
International CAF DP: SW-311
11601 Roosevelt Blvd.
Philadelphia, PA 19255

* These numbers may change without notice.
**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the
Virgin Islands should use: V.I. Bureau of Internal Revenue, 9601 Estate Thomas Charlotte Amaile, St. Thomas, V.I. 00802.

Cat. No. 11981U

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For general information about taxpayer rights, see
Pub. 1, Your Rights as a Taxpayer.
An unenrolled return preparer cannot:

• Represent a taxpayer before other offices of the IRS, such as

Collection or Appeals. This includes the Automated Collection
System (ACS) unit.
• Execute closing agreements.
• Extend the statutory period for tax assessments or collection of
tax.
• Execute waivers.
• Execute claims for refund.
• Receive refund checks.

Specific Instructions
Part I. Power of Attorney
Line 1. Taxpayer Information
Individuals. Enter your name, social security number (SSN),
individual taxpayer identification number (ITIN), and/or employer
identification number (EIN), if applicable, and your street address or
post office box. Do not use your representative’s address or post
office box for your own. If a joint return is, or will be, filed and you
and your spouse are designating the same representative(s), also
enter your spouse’s name and SSN or ITIN, and your spouse’s
address if different from yours.
Corporations, partnerships, or associations. Enter the name,
EIN, and business address. If this form is being prepared for
corporations filing a consolidated tax return (Form 1120), do not
attach a list of subsidiaries to this form. Only the parent corporation
information is required on line 1. Also, for line 3 only list Form 1120
in the Tax Form Number column. A subsidiary must file its own
Form 2848 for returns that must be filed separately from the
consolidated return, such as Form 720, Quarterly Federal Excise
Tax Return, and Form 941, Employer’s QUARTERLY Federal Tax
Return.
Employee plan or exempt organization. Enter the name,
address, and EIN of the plan sponsor or exempt organization, and
the plan name and three-digit plan number.
Trust. Enter the name, title, and address of the trustee, and the
name and EIN of the trust.
Estate. Enter the name, title, and address of the decedent’s
executor/personal representative, and the name and identification
number of the estate. The identification number for an estate
includes both the EIN, if the estate has one, and the decedent’s
SSN or ITIN.

For more information, see Rev. Proc. 81-38, printed as Pub.
470, Limited Practice Without Enrollment.
If the unenrolled return preparer does not meet the requirements
for limited representation, you may file Form 8821, which will
authorize the unenrolled return preparer to inspect and/or receive
your taxpayer information, but will not authorize the unenrolled
return preparer to represent you. See Form 8821.

Revocation of Power of Attorney/
Withdrawal of Representative
If you want to revoke an existing power of attorney and do not want
to name a new representative, or if a representative wants to
withdraw from representation, send a copy of the previously
executed power of attorney to the IRS, using the Where To File
Chart on page 1. The copy of the power of attorney must have a
current signature and date of the taxpayer if the taxpayer is
revoking, or the representative if the representative is withdrawing,
under the original signature on line 9. Write “REVOKE” across the
top of Form 2848. If you do not have a copy of the power of
attorney you want to revoke or withdraw, send a statement to the
IRS. The statement of revocation or withdrawal must indicate that
the authority of the power of attorney is revoked, list the tax matters
and periods, and must be signed and dated by the taxpayer or
representative. If the taxpayer is revoking, list the name and
address of each recognized representative whose authority is
revoked. When the taxpayer is completely revoking authority, the
form should state “remove all years/periods” instead of listing the
specific tax matter, years, or periods. If the representative is
withdrawing, list the name, TIN, and address (if known) of the
taxpayer.

Line 2. Representative(s)

Additional Information

Enter your representative’s full name. Only individuals may be
named as representatives. Use the identical full name on all
submissions and correspondence. If you want to name more than
three representatives, indicate so on this line and attach an
additional Form(s) 2848.
Enter the nine-digit CAF number for each representative. If a
CAF number has not been assigned, enter “None,” and the IRS will
issue one directly to your representative. The CAF number is a
unique nine-digit identification number (not the SSN, EIN, PTIN, or
enrollment card number) that the IRS assigns to representatives.
The CAF number is not an indication of authority to practice. The
representative should use the assigned CAF number on all future
powers of attorney. CAF numbers will not be assigned for
employee plans and exempt organizations application requests.
Check the appropriate box to indicate if either the address,
telephone number, or fax number is new since a CAF number was
assigned.
If the representative is a former employee of the federal
government, he or she must be aware of the postemployment
restrictions contained in 18 U.S.C. 207 and in Circular 230, section
10.25. Criminal penalties are provided for violation of the statutory
restrictions, and the Office of Professional Responsibility is
authorized to take disciplinary action against the practitioner.
Students in LITCs and the STCP. The lead attorney or CPA
must be listed as a representative. List the lead attorney or CPA
first on line 2, then the student on the next line. Also see page 4 for
how to complete Part II.

Additional information concerning practice before the IRS may be
found in:
• Treasury Department Circular No. 230, Regulations Governing
the Practice of Attorneys, Certified Public Accountants, Enrolled
Agents, Enrolled Actuaries, Enrolled Retirement Plan Agents, and
Appraisers before the Internal Revenue Service (Circular 230), and
• Pub. 216, Conference and Practice Requirements.

Enter the type of tax, the tax form number, and the year(s) or
period(s) in order for the power of attorney to be valid. For example,
you may list “Income, 1040” for calendar year “2006” and “Excise,
720” for “2006” (this covers all quarters in 2006). For multiple years
or a series of inclusive periods, including quarterly periods, you

To revoke a specific use power of attorney, send the power of
attorney or statement of revocation/withdrawal to the IRS office
handling your case, using the above instructions.
A power of attorney held by a student of an LITC or an STCP is
valid for only 130 days from the received date and will then be
automatically revoked. If you are authorizing a student to represent
you after that time, a second Form 2848 should be filed for valid
representation.

Substitute Form 2848
If you want to prepare and use a substitute Form 2848, see Pub.
1167, General Rules and Specifications for Substitute Forms and
Schedules. If your substitute Form 2848 is approved, the form
approval number must be printed in the lower left margin of each
substitute Form 2848 you file with the IRS.

Representative Address Change
If the representative’s address has changed, a new Form 2848 is
not required. The representative can send a written notification that
includes the new information and their signature to the location
where the Form 2848 was filed.

Line 3. Tax Matters

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Instructions for Form 2848

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may list 2004 through (thru or a hypen) 2006. For example, “2004
thru 2006” or “2nd 2005 - 3rd 2006”. For fiscal years, enter the
ending year and month, using the YYYYMM format. Do not use a
general reference such as “All years,” “All periods,” or “All taxes.”
Any power of attorney with a general reference will be returned.
Representation can only be granted for the years or periods listed
on line 3.

A specific-use power of attorney will not revoke any prior powers
of attorney.

You may list the current year/period and any tax years or
periods that have already ended as of the date you sign the power
of attorney. However, you may include on a power of attorney only
future tax periods that end no later than 3 years after the date the
power of attorney is received by the IRS. The 3 future periods are
determined starting after December 31 of the year the power of
attorney is received by the IRS. You must enter the type of tax, the
tax form number, and the future year(s) or period(s). If the matter
relates to estate tax, enter the date of the decedent’s death instead
of the year or period.

Substituting representatives. Your representative cannot
substitute another representative without your written permission
unless this authority is specifically delegated to your representative
on line 5. If you authorize your representative to substitute another
representative, the new representative can send in a new Form
2848 with a copy of the Form 2848 you are now signing attached
and you do not need to sign the new Form 2848.

Line 5. Acts Authorized
Use line 5 to modify the acts that your named representative(s) can
perform. In the space provided, describe any specific additions or
deletions.

Disclosure of returns to a third party. A representative cannot
execute consents that will allow the IRS to disclose your tax return
or return information to a third party unless this authority is
specifically delegated to the representative on line 5.

If the type of tax, tax form number, or years or periods does not
apply to the matter (for example, representation for a penalty or
filing a ruling request or a determination) specifically describe the
matter to which the power of attorney pertains (including, if
applicable, the name of the employee benefit plan) and enter “Not
Applicable” in the appropriate column(s).
Civil penalty representation (including the trust fund recovery
penalty). Forms 2848 for civil penalty issues will now be recorded
on the CAF. Generally, this applies to non-return related civil
penalties, such as the penalty for not meeting the due diligence
requirement for return preparers of earned income credit and the
penalty for failure to file information returns. For example, Joann
prepares Form 2848 authorizing Margaret to represent her before
the IRS regarding the penalty for failure to file information returns.
Margaret will have authority to represent Joann for all non-return
related civil penalties. However, Margaret will not be able to
represent Joann for any other tax matters, such as Form 941 or
Form 1040 issues unless authorized on Form 2848.

Authority to sign your return. Regulations section
1.6012-1(a)(5) permits another person to sign a return for you only
in the following circumstances:
(a) Disease or injury,
(b) Continuous absence from the United States (including Puerto
Rico), for a period of at least 60 days prior to the date required by
law for filing the return, or
(c) Specific permission is requested of and granted by the IRS for
other good cause.
Authority to sign your income tax return may be granted to (1)
your representative or (2) an agent (a person other than your
representative).
Authorizing your representative. Write a statement on line 5
that you are authorizing your representative to sign your income tax
return pursuant to Regulations section 1.6012-1(a)(5) by reason of
[enter the specific reason listed under (a), (b), or (c) under Authority
to sign your return above].

Representation for return-related civil penalties, such as the
accuracy-related penalty or the failure to file penalty is included
when representation is authorized for the related tax return. For
example, Diana prepares Form 2848 authorizing Susan to
represent Diana for an examination of her 2005 and 2006 Form
1040. If the accuracy-related penalty is proposed by the IRS during
the examination, Susan would be authorized to discuss the penalty
with the IRS.
How to complete line 3. On line 3, enter “Civil penalties” in the
type of tax column and the year(s) to which the penalty applies in
the year(s) or period(s) column. Enter “Not Applicable” in the tax
form number column. You do not have to enter the specific penalty.

Authorizing an agent. To authorize an agent you must do all
four of the following.
1. Complete lines 1-3.
2. Check the box on line 4.
3. Write the following statement on line 5:
“This power of attorney is being filed pursuant to Regulations
section 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 under (a), (b), or (c) under Authority
to sign your return above]. No other acts on behalf of the taxpayer
are authorized.”
4. Sign and date the form. If your return is electronically filed,
your representative should attach Form 2848 to Form 8453, U.S.
Individual Income Tax Transmittal for an IRS e-file Return, and
send to the address listed in the instructions for Form 8453. If you
file a paper return, Form 2848 should be attached to your return.
See the instructions for line 9 for more information on signatures.
The agent does not complete Part II of Form 2848.

Note. If the taxpayer is subject to penalties related to an
individual retirement account (IRA) (for example, a penalty for
excess contributions), enter “IRA civil penalty” on line 3.

Line 4. Specific Uses Not Recorded on CAF
Generally, the IRS records powers of attorney on the CAF system.
However, a power of attorney will not be recorded on the CAF if it
does not relate to a specific tax period (except for civil penalties) or
if it is for a specific issue. Examples of specific issues include but
are not limited to the following:
• Requests for a private letter ruling or technical advice,
• Applications for an EIN,
• Claims filed on Form 843, Claim for Refund and Request for
Abatement,
• Corporate dissolutions,
• Requests to change accounting methods or periods,
• Applications for recognition of exemption under sections
501(c)(3), 501(a), or 521 (Forms 1023, 1024, or 1028),
• Request for a determination of the qualified status of an
employee benefit plan (Forms 5300, 5307, or 5310), and
• Voluntary submissions under the Employee Plans Compliance
Resolution System (EPCRS).

Tax matters partner. The tax matters partner (TMP) (as defined
in section 6231(a)(7)) is authorized to perform various acts on
behalf of the partnership. The following are examples of acts
performed by the TMP that cannot be delegated to the
representative:
• Binding nonnotice partners to a settlement agreement under
section 6224 and, under certain circumstances, binding all partners
to a settlement agreement under Tax Court Rule 248 and
• Filing a request for administrative adjustment on behalf of the
partnership under section 6227.

Line 6. Receipt of Refund Checks
If you want to authorize your representative to receive, but not
endorse, refund checks on your behalf, you must clearly initial and
enter the name of that person in the space provided. Circular 230,
section 10.31, prohibits an attorney, CPA, or enrolled agent, any of
whom is an income tax return preparer, from endorsing or
otherwise negotiating a tax refund check that is not issued to him or
her.

Check the box on line 4 if the power of attorney is for a use that
will not be listed on the CAF. If the box on line 4 is checked, the
representative should mail or fax the power of attorney to the IRS
office handling the matter. Otherwise, the representative should
bring a copy of the power of attorney to each meeting with the IRS.

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Instructions for Form 2848

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Line 7. Notices and Communications

h Unenrolled Return Preparer — Enter the two-letter
abbreviation for the state (for example, “KY” for Kentucky) in
which the return was prepared and the year(s) or period(s) of
the return(s) you prepared.

Original notices and other written communications will be sent to
you and a copy to the first representative listed.
If you check:
• Box (a). The original will be sent to you and copies to the first two
listed representatives.
• Box (b). The original will be sent to you. No copies will be sent to
any representatives.

k Student Attorney — Student who receives permission to
practice before IRS by virtue of their status as a law student
under section 10.7(d) of Circular 230.

Line 8. Retention/Revocation of Prior Power(s)
of Attorney

l Student CPA — Student who receives permission to practice
before the IRS by virtue of their status as a CPA student
under section 10.7(d) of Circular 230.

If there is any existing power(s) of attorney that you do not want to
revoke, check the box on this line and attach a copy of the power(s)
of attorney. The filing of a Form 2848 will not revoke any Form
8821 that is in effect.

r Enrolled Retirement Plan Agent — Enter the enrollment card
number issued by the Office of Professional Responsibility.
Students in LITCs and the STCP. Complete Part II as follows:
1. In the Designation column, enter “k” for student attorney or “l”
for student CPA.
2. In the Jurisdiction column, enter “LITC” or “STCP.”
3. Sign and date Form 2848. Be sure to attach a copy of the
letter from the Office of Professional Responsibility authorizing
practice before the IRS.

Line 9. Signature of Taxpayer(s)
Individuals. You must sign and date the power of attorney. If a
joint return has been filed and both husband and wife will be
represented by the same individual(s), both must sign the power of
attorney. However, if a joint return has been filed and the husband
and wife will be represented by different individuals, each spouse
must execute his or her own power of attorney on a separate Form
2848.
Corporations or associations. An officer having authority to bind
the taxpayer must sign.
Partnerships. All partners must sign unless one partner is
authorized to act in the name of the partnership. A partner is
authorized to act in the name of the partnership if, under state law,
the partner has authority to bind the partnership. A copy of such
authorization must be attached. For purposes of executing Form
2848, the TMP is authorized to act in the name of the partnership.
However, see Tax matters partner on page 3. For dissolved
partnerships, see Regulations section 601.503(c)(6).
All others. If the taxpayer is a dissolved corporation, decedent,
insolvent, or a person for whom or by whom a fiduciary (a trustee,
guarantor, receiver, executor, or administrator) has been appointed,
see Regulations section 601.503(d).
Note. Generally the taxpayer signs first, granting the authority and
then the representative signs, accepting the authority granted. The
date for both the taxpayer and the representative must be within 45
days for domestic authorizations and within 60 days for
authorization from taxpayers residing abroad. If the taxpayer signs
last, then there is no timeframe requirement.

Note. In many cases, the student practitioner’s authority is
limited (for example, they may only practice under the supervision
of another practitioner). At the end of 130 days after input to the
CAF, they are automatically purged from the CAF.
Any individual may represent an individual or entity before
personnel of the IRS when such representation occurs
CAUTION outside the United States. Individuals acting as
representatives must sign and date the declaration; leave the
Designation and Jurisdiction columns blank. See section
10.7(c)(1)(vii) of Circular 230.

!

Privacy Act and Paperwork Reduction Act Notice. We ask for
the information on this form to carry out the Internal Revenue laws
of the United States. Form 2848 is provided by the IRS for your
convenience and its use is voluntary. If you choose to designate a
representative to act on your behalf, under section 6109, you must
disclose your SSN, ITIN, or EIN. The principal purpose of this
disclosure is to secure proper identification of the taxpayer. We
need this information to gain access to your tax information in our
files and properly respond to any request. If you do not disclose this
information, the IRS may suspend processing of the power of
attorney and may not be able to honor your power of attorney until
you provide the number.
The IRS may provide this information to the Department of
Justice for civil and criminal litigation, and to cities, states, the
District of Columbia, and U.S. possessions to carry out their tax
laws. We may also disclose this information to other countries
under a tax treaty, to federal and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and intelligence
agencies to combat terrorism.
You are not required to provide the information requested on a
form that is subject to the Paperwork Reduction Act unless the form
displays a valid OMB control number. Books or records relating to a
form or its instructions must be retained as long as their contents
may become material in the administration of any Internal Revenue
law.
The time needed to complete and file Form 2848 will vary
depending on individual circumstances. The estimated average
time is: Recordkeeping, 6 min.; Learning about the law or the
form, 31 min.; Preparing the form, 26 min.; Copying and
sending the form to the IRS, 34 min.
If you have comments concerning the accuracy of these time
estimates or suggestions for making Form 2848 simpler, we would
be happy to hear from you. You can write to the Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6526, Washington, DC 20224. Do not send Form
2848 to this address. Instead, see the Where To File Chart on page
1.

Part II. Declaration of Representative
The representative(s) you name must sign and date this declaration
and enter the designation (for example, items a-r under which he or
she is authorized to practice before the IRS. In addition, the
representative(s) must list the following in the “Jurisdiction/
Identification” column:

a Attorney — Enter the two-letter abbreviation for the state (for
example, “NY” for New York) in which admitted to practice.
b Certified Public Accountant — Enter the two-letter
abbreviation for the state (for example, “CA” for California) in
which licensed to practice.
c Enrolled Agent — Enter the enrollment card number issued by
the Office of Professional Responsibility.
d Officer — Enter the title of the officer (for example, President,
Vice President, or Secretary).
e Full-Time Employee — Enter title or position (for example,
Comptroller or Accountant).
f Family Member — Enter the relationship to taxpayer (must be
a spouse, parent, child, brother, or sister).
g Enrolled Actuary — Enter the enrollment card number issued
by the Joint Board for the Enrollment of Actuaries.

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