U.S. Individual Income Tax Return

Instructions for Form 2848

Department of the Treasury
Internal Revenue Service

(Rev. March 2012)

Power of Attorney and Declaration of Representative
Section references are to the Internal Revenue Code unless
otherwise noted.

General Instructions
What’s New
Joint returns. Joint filers must now complete and submit separate
Forms 2848 to have the power of attorney recorded on the IRS’s
Centralized Authorization File (CAF).
Copies of notices and communications. You must check the
box next to your representative’s name and address if you want to
authorize the IRS to send copies of all notices and communications
to your representative.
Acts authorized. Check boxes have been added to assist you in
identifying certain specific acts that your representative may
perform. The CAF no longer records authorizations allowing your
representative to receive but not endorse your refund check; the
check box authorizing this act has been eliminated.
Representative designations. A new designation (i) has been
added for registered tax return preparers. Also, the designations for
student attorneys and student certified public accountants (CPA)
have been combined into one designation (k). See the instructions
for Part II.
Future developments. The IRS has created a page on IRS.gov
for Form 2848 and its instructions, at www.irs.gov/form2848.
Information about any future developments affecting Form 2848
(such as legislation enacted after we release it) will be posted on
that page.

Purpose of Form
Use Form 2848 to authorize an individual to represent you before
the IRS. See ‘‘Substitute Form 2848’’ for information about using a
power of attorney other than a Form 2848 to authorize an individual
to represent you before the IRS. The individual you authorize must

be an individual eligible to practice before the IRS. 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 the instructions for Part II, later.
Your authorization of an eligible representative will also allow that
individual to receive and inspect your confidential tax information.
See the instructions for line 7.
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 an
individual to represent you before the IRS. Use Form 4506T,
Request for Transcript of Tax Return, if you want to authorize an
individual or organization to receive or inspect transcripts of your
confidential return information, but do not want to authorize an
individual to represent you before the IRS. This form is often used
by third parties to verify your tax compliance.
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, the
fiduciary must file a power of attorney that names the eligible
individual(s) as representative(s) for the entity. Because the
fiduciary stands in the position of the entity, the fiduciary signs the
power of attorney on behalf of the entity.
Note. Authorizing someone to represent you does not relieve you
of your tax obligations.

Where To File
Except as provided in this paragraph, completed Forms 2848
should be mailed or faxed directly to the IRS office identified in the
Where To File Chart below. The exceptions are listed as follows:

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
Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa,
Kansas, Minnesota, Missouri, Montana, Nebraska,
Nevada, New Mexico, North Dakota, Oklahoma, Oregon,
South Dakota, Texas, Utah, Washington, Wisconsin, or
Wyoming
All APO and FPO addresses, American Samoa,
nonpermanent residents of Guam or the U.S. 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.

THEN use this address...

Fax number*

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

901-546-4115

Internal Revenue Service
1973 N. Rulon White Blvd. MS 6737
Ogden, UT 84404

801-620-4249

Internal Revenue Service
International CAF Team
2970 Market Street
MS:3-E08.123.
Philadelphia, PA 19104

267-941-1017

* 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
U.S. Virgin Islands should use: V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, V.I. 00802.

Mar 21, 2012

Cat. No. 11981U

• If Form 2848 is for a specific use, mail or fax it to the office

Revocation of Power of Attorney/
Withdrawal of Representative

handling the specific matter. For more information on specific use,
see the instructions for line 4.
• Your representative may be able to file Form 2848 electronically
via the IRS website. For more information, go to IRS.gov and under
the Tax Professionals tab, click on e-services — for Tax Pros. 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. When a power of
attorney is mailed or faxed to the IRS using the Where To File
Chart, the power of attorney will be recorded on the CAF. Unless
when the power of attorney is revoked or withdrawn earlier, a
power of attorney recorded on the CAF generally will be deleted
from the CAF seven years after it is first recorded. However, you
may re-establish the record of the authorization for representation
by resubmitting the power of attorney to the IRS using the Where
To File Chart. In the case of a power of attorney held by a student
of an LITC or an STCP, the CAF record will be deleted 130 days
after it is received and you generally must submit a new power of
attorney to the IRS if you want to authorize the same student or
another student of an LITC or an STCP to represent you.

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, mail or fax a copy of the previously
executed power of attorney to the IRS, using the Where To File
Chart, or if the power of attorney is for a specific matter, to the IRS
office handling the matter. If the taxpayer is revoking the power of
attorney, the taxpayer must write “REVOKE ” across the top of the
first page with a current signature and date below this annotation. If
the representative is withdrawing from the representation, the
representative must write “WITHDRAW ” across the top of the first
page with a current signature and date below this annotation. 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 matters and periods, and must be
signed and dated by the taxpayer or representative as applicable. 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.

Authority Granted
Except as specified below or in other IRS guidance, this power of
attorney authorizes the listed representative(s) to receive and
inspect confidential tax information and to perform all acts (that is,
sign agreements, consents, waivers or other documents) that you
can perform with respect to matters described in the power of
attorney. However, this authorization, does not include the power to
receive a check issued in connection with any liability for tax or any
act specifically excluded on line 5 of the power of the attorney.
Additionally, unless specifically provided in the power of attorney,
this authorization does not include the power to substitute another
representative or add another representative, the power to sign
certain returns or the power to execute a request for disclosure of
tax returns or return information to a third party. See instructions to
line 5 for more information regarding specific authorities.

Substitute Form 2848
The IRS will accept a power of attorney other than Form 2848
provided the document satisfies the requirements for a power of
attorney. See Pub. 216, Conference and Practice Requirements,
section 601.503(a). These alternative powers of attorney cannot,
however, be recorded on the CAF unless a completed Form 2848
is attached. See Instruction to Line 4 for more information. You are
not required to sign the Form 2848 when it is attached to an
alternative power of attorney that has been signed by you, but your
representative must sign the Declaration of Representative on the
Form 2848. See Pub. 216, Conference and Practice Requirements,
section 601.503(b)(2).

Note. The power to sign tax returns only may be granted in limited
situations. See instructions to line 5 for more information.

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 the representative’s signature to
the location where the Form 2848 was filed.

Special rules for registered tax return preparers
and unenrolled return preparers
Registered tax return preparers and unenrolled return preparers
may only represent taxpayers before revenue agents, customer
service representatives, or similar officers and employees of the
Internal Revenue Service (including the Taxpayer Advocate
Service) during an examination of the taxable period covered by the
tax return they prepared and signed. Registered tax return
preparers and unenrolled return preparers cannot represent
taxpayers, regardless of the circumstances requiring
representation, before appeals officers, revenue officers, counsel or
similar officers or employees of the Internal Revenue Service or the
Department of Treasury. Registered tax return preparers and
unenrolled return preparers cannot execute closing agreements,
extend the statutory period for tax assessments or collection of tax,
execute waivers, execute claims for refund, or sign any document
on behalf of a taxpayer.

Additional Information
Additional information concerning practice before the IRS may be
found in:
• Treasury Department Circular No. 230, Regulations Governing
the Practice before the Internal Revenue Service (Circular 230),
and
• Pub. 216, Conference and Practice Requirements.
For general information about taxpayer rights, see Pub. 1, Your
Rights as a Taxpayer.

Specific Instructions

A registered tax return preparer is an individual who has passed
an IRS competency test. A registered tax return preparer may
prepare and sign Form 1040 series tax returns as a paid return
preparer. An unenrolled return preparer is an individual other than
an attorney, CPA, enrolled agent, enrolled retirement plan agent,
enrolled actuary, or registered tax return preparer 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.

Part I. Power of Attorney
Line 1. Taxpayer Information
Enter the information requested about you. Do not enter information
about any other person, including your spouse, except as stated in
the specific instructions below.
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 you file a tax return that includes a sole
proprietorship business (Schedule C) and the matters that you are
authorizing the listed representative(s) to represent you include
your individual and business tax matters, including employment tax

If a registered tax return preparer or an unenrolled return
preparer does not meet the requirements for limited representation,
you may authorize the unenrolled return preparer to inspect and/or
receive your taxpayer information, by filing Form 8821. Completing
the Form 8821 will not authorize the unenrolled return preparer to
represent you. See Form 8821.

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Instructions for Form 2848 (Rev. 3-2012)

Note. Representatives will not receive forms, publications, and
other related materials with the notices.

liabilities, enter both your SSN (or ITIN) and your business EIN as
your taxpayer identification numbers. If you, your spouse, or former
spouse are submitting powers of attorney to the CAF in connection
with a joint return that you filed, you must submit separate Forms
2848 even if you are authorizing the same representative(s) to
represent you.
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) and the
representation concerns matters related to the consolidated return,
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, Form 940, Employer’s Annual Federal Unemployment
(FUTA) Tax Return, and Form 941, Employer’s QUARTERLY
Federal Tax Return.
Exempt organization. Enter the name, address, and EIN of the
exempt organization.
Trust. Enter the name, title, and address of the trustee, and the
name and EIN of the trust.
Deceased Individual. For Form 1040: Enter the name and SSN
(or ITIN) of the decedent as well as the name, title, and address of
the decedent’s executor or personal representative.
Estate. Enter the name of the decedent as well as the name, title,
and address of the decedent’s executor or personal representative.
For Forms 706: Enter the decedent’s SSN (or ITIN) for the taxpayer
identification number. For all other IRS forms: Enter the estate’s
EIN for the taxpayer identification number, or, if the estate does not
have an EIN, enter the decedent’s SSN (or ITIN).
Gifts. Enter the name, address, and SSN (or ITIN) of the donor.
Employee plan. Enter the name, address, and EIN or SSN of the
plan sponsor. Also, enter the three-digit plan number. If the plan’s
trust is under examination, see the instructions relating to trust
above. If both the plan and trust are being represented by the same
representative, separate Forms 2848 are required.

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
Declaration of Representative later, to complete Part II.

Line 3. Description of Matters
Enter the description of the matter, and where applicable, 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 “2010” and “Excise, 720” for “2010” (this covers all
quarters in 2010). For multiple years or a series of inclusive
periods, including quarterly periods, you may list 2008 through (thru
or a hyphen) 2010. For example, “2008 thru 2010” or “2nd 2009 3rd 2010.” 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 only applies for
the years or periods listed on line 3. Only tax forms directly related
to the taxpayer may be listed on line 3.
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 description of
the matter, 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. If the matter relates to an
employee plan, include the plan number in the description of the
matter.
If the matter is not a tax matter, or if the 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 letter, or Application for Award for Original
Information under section 7623, Closing Agreement on Final
Determination Covering Specific Classification Settlement Program
(CSP), Form 8952, Application for Voluntary Classification
Settlement Program (VSCP), or FOIA) 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). Unless you specifically provide otherwise on line 5,
representation for return-related penalties and interest is presumed
to be included when representation is authorized for the related tax
return on line 3. However, if the penalty is not related to a return,
you must reference “civil penalties” or the specific penalties for
which representation is authorized on line 3. For example, Joann
prepares Form 2848 authorizing Margaret to represent her before
the IRS in connection with the examination of her 2009 and 2010
Forms 1040. Margaret is authorized to represent Joann with
respect to the accuracy-related penalty that the revenue agent is
proposing for the 2009 tax year. Similarly, if Diana authorizes John
to represent her in connection with his Forms 941 and W-2 for
2010, John is authorized to represent in connection with the failure
to file Forms W-2 penalty that the revenue agent is considering
imposing for 2010. However, if Diana only authorizes John to
represent her in connection with her Form 1040 for 2010, he is not
authorized to represent her when the revenue agent proposes to
impose a trust fund recovery penalty against her in connection with
the employment taxes owed by the Schedule C business she owns.
How to complete line 3. If you are authorizing this
representative to represent you only with respect to penalties and
interest due on the penalties, enter “civil penalties” on line 3. The
description of matter column and the year(s) to which the penalty
applies in the year(s) or period(s) column. Enter “Not Applicable” in

Line 2. Representative(s)
Enter your representative’s full name. Only individuals who are
eligible to practice before the IRS 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.
Enter the PTIN, if applicable, for each representative. If a PTIN
has not been assigned, but one has been applied for, then write
‘‘applied for’’ on the line.
Check the appropriate box to indicate if either the address,
telephone number, or fax number is new since a CAF number was
assigned.
Check the box on the line for up to two representatives to
indicate that you want original and other written correspondence to
be sent to you and a copy to the indicated representative(s). You
must check the box next to a representative’s name and address if
you want to authorize this representative to receive copies of all
notices and communications sent to you by the IRS. If you do not
want any notices sent to your representative(s) then do not check
the box. By checking this box you are not changing your last known
address with the IRS. To change your last known address, use
Form 8822 for your home address and use Form 8822-B to change
your business address. Both forms are available at IRS.gov. Also,
by checking this box, you are replacing any prior designation of a
different representative to receive copies of written correspondence
related to the matters designated on line 3.

Instructions for Form 2848 (Rev. 3-2012)

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the tax form number column. You do not have to enter the specific
penalty.
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.

attorney is being filed pursuant to Treasury 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, earlier]. No other acts on behalf of the taxpayer are
authorized.’’
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 Treasury
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, earlier]. 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 7 for more information on signatures.
The agent does not complete Part II of Form 2848.

Line 4. Specific Uses Not Recorded on CAF
Generally, the IRS records powers of attorney on the CAF system.
The CAF system is a computer file system containing information
regarding the authority of individuals appointed under powers of
attorney. The system gives IRS personnel quicker access to
authorization information without requesting the original document
from the taxpayer or representative. However, a specific-use power
of attorney is a one-time or specific-issue grant of authority to a
representative or is a power of attorney that does not relate to a
specific tax period (except for civil penalties) that is not recorded in
the CAF. 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,
• Circular 230 Disciplinary Investigations and Proceedings,
• 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, 5316, or 5310),
• Application for Award for Original Information under section
7623,
• Voluntary submissions under the Employee Plans Compliance
Resolution System (EPCRS), and
• Freedom of Information Act requests.
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.
A specific-use power of attorney will not revoke any prior powers
of attorney recorded on the CAF or provided to the IRS in
connection with an unrelated specific matter.

Other. List any other acts you want your representative to be
able to perform on your behalf.
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.
Check the box for deletions and list the act or acts you do not
want your representative to perform on your behalf.

Line 6. Retention/Revocation of Prior Power(s)
of Attorney

Line 5. Acts Authorized

If this power of attorney is filed on the CAF system, it generally will
revoke any earlier power of attorney previously recorded on the
system for the same matter. If this power of attorney is for a specific
use or is not filed on the CAF, this power of attorney only will
revoke an earlier power of attorney that is on file with the same
office and for the same matters. For example, you previously
provided the IRS’s Office of Chief Counsel with a power of attorney
authorizing Attorney A to represent you in a PLR matter. Now,
several months later you decide you want to have Attorney B
handle this matter for you. By providing the IRS’ Office of Chief
Counsel with a power of attorney designating Attorney B to handle
the same PLR matter, you are revoking the earlier power of
attorney given to Attorney A. If you do not want to revoke any
existing power(s) of attorney 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.

Use line 5 to modify the acts that your named representative(s) can
perform. Check the box for the acts authorized that you intend to
authorize or specifically not authorize your representative to
perform on your behalf. In the space provided, describe any
specific additions or deletions.
Substituting or adding a representative . Your representative
cannot substitute or add 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.
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.
Authority to sign your return. Treasury 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. Check the box on line 5
authorizing your representative to sign your income tax return and
include the following statement on the line provided: ‘‘This power of

Line 7. Signature of Taxpayer(s)
Individuals. You must sign and date the power of attorney. If a
joint return has been filed, your spouse must execute his or her
own power of attorney on a separate Form 2848 to designate a
representative.
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, earlier. For dissolved
partnerships, see 26 CFR 601.503(c)(6).

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Instructions for Form 2848 (Rev. 3-2012)

Estate. If there is more than one executor, only one co-executor
having the authority to bind the estate is required to sign. See 26
CFR 601.503(d).
Employee plan. If the plan is listed as the taxpayer on line 1, a
duly authorized individual having authority to bind the taxpayer
must sign and that individual’s exact title must be entered. If the
trust is the taxpayer listed on line 1, a trustee having the authority to
bind the trust must sign with the title of trustee entered. A Form 56,
Notice Concerning Fiduciary Relationship, must also be completed
to identify the current trustee.
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 26 CFR 601.503(d).
Note. Generally the taxpayer signs first, granting the authority and
then the representative signs, accepting the authority granted. The
date between when the taxpayer signs and when the representative
subsequently signs must be within 45 days for domestic
authorizations and within 60 days for authorization from taxpayers
residing abroad. If the taxpayer signs after the representative signs,
there is no time requirement.
PIN number. If you are submitting this form electronically through
the IRS’s e-services portal, enter the PIN number you used to sign
the form you submitted electronically on the copy of the form you
retain. You should not provide your PIN number to your
representative(s) or include it on the copy of the form your
representative(s) will retain.

i Registered Tax Return Preparer — Enter your PTIN.
k Student — Enter LITC or STCP.
r Enrolled Retirement Plan Agent — Enter the enrollment card
number issued by the Office of Professional Responsibility.
Students in LITCs and the STCP. You must receive permission
to practice before the IRS by virtue of your status as a law,
business, or accounting student working in a Low Income Taxpayer
Clinic or the Student Tax Clinic Program under section 10.7(d) of
Circular 230. Be sure to attach a copy of the letter from the Office of
Professional Responsibility authorizing practice before the IRS.
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

TIP personnel of the IRS when such representation occurs

outside the United States. Individuals acting as
representatives must sign and date the declaration; leave the
Licensing jurisdiction (state) or other licensing authority column
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.
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, you must provide the requested information. Section
6109 requires you to provide your identifying number; section 7803
authorizes us to collect the other information. We use this
information to properly identify you and your designated
representative and determine the extent of the representative’s
authority. Failure to provide the information requested may delay or
prevent honoring your Power of Attorney designation.
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, 11 min.; Learning about the law or the
form, 53 min.; Preparing the form, 77 min.; Copying and
sending the form to the IRS, 58 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 Internal Revenue
Service, Individual and Specialty Forms and Publications Branch,
SE:W:CAR:MP:T:I, 1111 Constitution Ave. NW, IR-6526,
Washington, DC 20224. Do not send Form 2848 to this address.
Instead, see the Where To File Chart.

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. Representatives
must sign in the order listed in line 2 earlier. In addition, the
representative(s) must list the following in the “Licensing jurisdiction
(state) or other licensing authority‘‘ and ’’Bar, license, certification,
registration, or enrollment number” columns:

a Attorney — Enter the two-letter abbreviation for the state (for
example, “NY” for New York) in which admitted to practice
and associated bar or license number, if any.
b Certified Public Accountant — Enter the two-letter
abbreviation for the state (for example, “CA” for California) in
which licensed to practice and associated certification or
license number, if any.
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
(generally, must be a spouse, parent, child, brother, sister,
grandparent, grandchild, step-parent, step-child, step-brother,
or step-sister).
g Enrolled Actuary — Enter the enrollment card number issued
by the Joint Board for the Enrollment of Actuaries.
h Unenrolled Return Preparer — Enter your PTIN.

Instructions for Form 2848 (Rev. 3-2012)

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