2848 Instructions for Form 2848

Instructions for Form 2848

Department of the Treasury
Internal Revenue Service

(Rev. January 2018)

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

General Instructions

Future Developments

For the latest information about developments related to Form 2848
and its instructions, go to IRS.gov/Form2848.

What's New

Intermediate Service Providers. A checkbox has been added to
line 5a to allow the taxpayer to authorize the designated
representative(s) to access the taxpayer’s IRS records via an
Intermediate Service Provider. See Authority to access electronic
IRS records via Intermediate Service Providers, later, for more
information.
Partnership representatives. For partnership tax years beginning
after December 31, 2017, the Bipartisan Budget Act of 2015 has
eliminated the role “Tax Matters Partner” and replaced it with
“Partnership Representative.” See Partnership representative, later,
for more information.

authorize must be eligible to practice before the IRS. Form 2848,
Part II, Declaration of Representative, lists eligible designations in
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
Taxpayer Advocate Service. See Students in LITCs and the STCP in
Part II. Declaration of Representative, later. Your authorization of an
eligible representative will also allow that individual to request and
inspect your confidential tax information.
Form 8821. Use Form 8821, Tax Information Authorization, if you
want to authorize an individual or organization to request and
inspect your confidential tax return information, but do not want to
authorize an individual to represent you before the IRS.
Form 4506-T. Use Form 4506-T, Request for Transcript of Tax
Return, if you want to authorize an individual or organization to
request and inspect transcripts of your confidential return
information, but do not want to authorize an individual to represent
you before the IRS. Third parties often use this form to verify your tax
compliance.

Authentication alert. When a representative with a Power of
Attorney calls the IRS on your behalf, they must pass authentication
procedures prior to the IRS speaking to them about your tax
information.

Form 56. 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. A fiduciary may authorize an individual to represent
or perform certain acts on behalf of the person or entity by filing a
power of attorney that names the eligible individual(s) as
representative(s) for the person or entity. Because the fiduciary
stands in the position of the person or entity, the fiduciary must sign
the power of attorney on behalf of the person or entity.

Use Form 2848 to authorize an individual to represent you before
the IRS. See Substitute Form 2848, later, 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

Address information provided on Form 2848 will not change your
last known address with the IRS. To change your last known
address, use Form 8822, Change of Address, for your home
address and Form 8822-B, Change of Address or Responsible
Party — Business, to change your business address. Both forms are
available at IRS.gov.

Representative designations. The designation of Student
Attorney or CPA has been changed to Qualifying Student.

Purpose of Form

Where To File Chart
IF you live in...

THEN use this address...

Fax number*

Internal Revenue Service
5333 Getwell Road
Stop 8423
Memphis, TN 38118

855-214-7519

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

Internal Revenue Service
1973 Rulon White Blvd., MS 6737
Ogden, UT 84201

855-214-7522

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.

Internal Revenue Service
International CAF Team
2970 Market Street
MS: 4-H14.123.
Philadelphia, PA 19104

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

855-772-3156
304-707-9785
(Outside the United
States)

* These numbers may change without notice. For updates, go to IRS.gov/Form2848 and search under “Recent Developments.”
**Permanent residents of Guam should use Guam Department of Revenue and Taxation, 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.

Jan 23, 2018

Cat. No. 11981U

!

For more information about the IRS Annual Filing Season
Program, go to IRS.gov/Tax-Professionals/Annual-Filing-SeasonProgram. Also see Pub. 947, Practice Before the IRS and Power of
Attorney.

Authorizing someone to represent you does not relieve you
of your tax obligations.

CAUTION

Where To File

Revocation of Power of Attorney/
Withdrawal of Representative

If you check the box on line 4, mail or fax Form 2848 to the IRS
office handling the specific matter.
Otherwise, mail or fax Form 2848 directly to the IRS address
according to the Where To File Chart.

Revocation by taxpayer. If you want to revoke a previously
executed power of attorney and do not want to name a new
representative, you must write “REVOKE” across the top of the first
page with a current signature and date below this annotation. Then,
you must mail or fax a copy of the power of attorney with the
revocation annotation 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 you do not have a copy of the power of attorney you want to
revoke, you must send the IRS a statement of revocation that
indicates the authority of the power of attorney is revoked, lists the
matters and years/periods, and lists the name and address of each
recognized representative whose authority is revoked. You must
sign and date this statement. If you are completely revoking
authority, write "remove all years/periods" instead of listing the
specific matters and years/periods.

Authority Granted

Except as specified below or in other IRS guidance, this power of
attorney authorizes the listed representative(s) to request 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. Representatives 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 or any firm or other entity
with whom the representative is associated) issued by the
government in respect of a federal tax liability. Additionally, unless
specifically provided in the power of attorney, this authorization does
not include the power to substitute 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
Line 5a. Additional Acts Authorized, later, for more information
regarding specific authorities.

Withdrawal by representative. If your representative wants to
withdraw from representation, he or she must write “WITHDRAW”
across the top of the first page of the power of attorney with a current
signature and date below the annotation. Then, he or she must
provide a copy of the power of attorney with the withdrawal
annotation to the IRS in the same manner described in Revocation
by taxpayer above.
If your representative does not have a copy of the power of
attorney he or she wants to withdraw, he or she must send the IRS a
statement of withdrawal that indicates the authority of the power of
attorney is withdrawn, lists the matters and years/periods, and lists
the name, TIN, and address (if known) of the taxpayer. The
representative must sign and date this statement.

Note. The power to sign tax returns may only be granted in limited
situations. See Line 5a. Additional Acts Authorized, later, for more
information.

Special Rules and Requirements for Unenrolled
Return Preparers

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 paid
preparer, or who prepares a return but is not required (by the
instructions to the return or regulations) to sign the return.

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 you attach a completed
Form 2848. See Line 4. Specific Use Not Recorded on CAF, later,
for more information. You are not required to sign Form 2848 when
you attach it to an alternative power of attorney that you have
signed, but your representative must sign the form in Part II,
Declaration of Representative. See Pub. 216, Conference and
Practice Requirements, section 601.503(b)(2).

Limited representation rights. 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 (or prepared if there is no signature space on
the form). Unenrolled return preparers cannot represent taxpayers,
regardless of the circumstances requiring representation, before
appeals officers, revenue officers, attorneys from the Office of Chief
Counsel, or similar officers or employees of the Internal Revenue
Service or the Department of Treasury. 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.

For more information, see Non-IRS powers of attorney under
When Is a Power of Attorney Required? in Pub. 947.

Representative Address Change

If the representative's address has changed, the IRS does not
require a new Form 2848. The representative can send a written
notification that includes the new information and the
representative's signature to the location where you filed the Form
2848.

Representation requirements. Unenrolled return preparers must
possess a valid and active Preparer Tax Identification Number
(PTIN) to represent a taxpayer before the IRS, and must have been
eligible to sign the return or claim for refund under examination.
For returns prepared and signed after December 31, 2015, the
unenrolled return preparer must also possess (1) a valid Annual
Filing Season Program Record of Completion for the calendar year
in which the tax return or claim for refund was prepared and signed;
and (2) a valid Annual Filing Season Program Record of Completion
for the year or years in which the representation occurs. (An Annual
Filing Season Program Record of Completion is not required for
returns prepared and signed before January 1, 2016).
If an unenrolled return preparer does not meet all of the
representation requirements, you may authorize the unenrolled
return preparer to inspect and/or request your tax information by
filing a Form 8821. Filing a Form 8821 will not authorize the
unenrolled return preparer to represent you.

Additional Information

For additional information concerning practice before the IRS, see:
Treasury Department Circular No. 230, Regulations Governing
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, or visit IRS.gov/TBOR.
Low Income Taxpayer Clinics (LITC) assist low income
individuals who qualify and have a tax dispute with the IRS. For a list
of clinics, see Publication 4134, Low Income Taxpayer Clinic List.
For more information and guidelines, visit
TaxpayerAdvocate.IRS.gov/LITC.
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Instructions for Form 2848 (Rev. 1-2018)

check the box that is provided under the representative's name and
address. No more than two representatives may receive copies
of notices and communications sent to you by the IRS. Do not
check the box if you do not want copies of notices and
communications sent to your representative(s).

Specific Instructions
Part I. Power of Attorney
Line 1. Taxpayer Information

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

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.

Enter the nine-digit CAF number for each representative. If the
IRS has not assigned a CAF number to the representative, enter
“None,” and the IRS will issue one directly to the 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. The IRS will not assign CAF
numbers for employee plan status determinations or exempt
organization application requests.

Address information provided on Form 2848 will not change your
last known address with the IRS. To change your last known
address, use Form 8822 for your home address and Form 8822-B to
change your business address.
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 enter your representative's address or post
office box. If you file a tax return that includes a sole proprietorship
business (Form 1040 (Schedule C)) and you are authorizing the
listed representative(s) to represent you for your individual and
business tax matters, including employment tax 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 in connection with a joint return that
you filed, you must each submit separate Forms 2848 even if you
are authorizing the same representative(s) to represent you.

Enter the PTIN, if applicable, for each representative. If the IRS
has not assigned a PTIN, but the representative has applied for one,
write “applied for” on the line. Unenrolled return preparers must
possess a valid PTIN to represent a taxpayer before the IRS.
Check the appropriate box to indicate if the representative's
address, telephone number, or fax number is new since the IRS
issued the CAF number.
The postemployment restrictions contained in 18 U.S.C. 207 and
in Circular 230, section 10.25, apply to a representative who is a
former employee of the federal government. The Treasury Inspector
General for Tax Administration may enforce criminal penalties for
violations of the restrictions, and the Office of Professional
Responsibility may take disciplinary action against the practitioner.

Corporations, partnerships, or associations. Enter the name,
EIN, and business address. If you are preparing this form 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 list only
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.

Students in LITCs and the STCP. You must list the lead attorney
or CPA as a representative. List the lead attorney or CPA first on
line 2, then the student on the next line. Also see Part II. Declaration
of Representative, later.

Line 3. Acts Authorized

In order for the power of attorney to be valid, you must enter the
description of the matter, the tax form number (where applicable),
and the year(s) or period(s) (where applicable). For example, you
may list “Income, 1040” for calendar year “2015” and “Excise, 720”
for “2015” (this entry covers all quarters in 2015). You may list
consecutive multiple years or a series of inclusive periods, including
quarterly periods, by using “through,” “thru,” or a hyphen. For
example, “2014 thru 2016” or “2nd 2015 - 3rd 2016.” 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.” The IRS will return any power of attorney with a general
reference. Representation only applies for the years or periods listed
on line 3. List on line 3 only tax forms directly related to the taxpayer
listed on line 1.

Exempt organizations. Enter the name, address, and EIN of the
exempt organization.
Trusts. Enter the name, title, and address of the trustee, and the
name and EIN of the trust.
Deceased individuals. 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.
Estates. 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).

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. You may also list future tax years or periods. However,
the IRS will not record on the CAF system future tax years or
periods listed that exceed 3 years from December 31 of the
year that the IRS receives the power of attorney.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.

Gifts. Enter the name, address, and SSN (or ITIN) of the donor.
Employee plans. 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 Trusts above. If both the plan and
trust are authorizing the same representative, separate Forms 2848
are required.

Line 2. Representative(s)

Enter the full name and mailing address of your representative(s).
You may only name individuals who are eligible to practice before
the IRS as representatives. Use the identical full name on all
submissions and correspondence. If you want to name more than
four representatives, write “See attached for additional
representatives,” in the space to the right of line 2 and attach an
additional Form(s) 2848.

If the matter is not a tax matter, or if the tax form number or years
or periods do 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 (VCSP), or FOIA),
specifically describe the matter to which the power of attorney

If you want to authorize your representative to receive copies of
all notices and communications sent to you by the IRS, you must

Instructions for Form 2848 (Rev. 1-2018)

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Applications for an ITIN filed on Form W-7, Application for IRS
Individual Taxpayer Identification Number,
Applications for an exemption from self-employment tax filed on
Form 4361, Application for Exemption From Self-Employment Tax
for Use by Ministers, Members of Religious Orders and Christian
Science Practitioners,
Application for Award for Original Information under section 7623,
Voluntary submissions under the Employee Plans Compliance
Resolution System (EPCRS), and
Freedom of Information Act (FOIA) requests.

pertains (including, if applicable, the name of the employee benefit
plan) and enter “Not Applicable” in the appropriate column(s).
Centralized Partnership Audit Regime. For powers of attorney
related to the centralized partnership audit regime, enter
“Centralized Partnership Audit Regime” in the "Description of Matter"
column on line 3, then enter the form (Form 1065) and tax year in the
appropriate column(s).
Partnerships under the centralized partnership audit regime are
required to designate a partnership representative for each tax year,
therefore, it is recommended that a separate Form 2848 be
completed for each tax year.
Note. A Form 2848 for a future year will not be allowed since a
partnership representative would not have been designated yet in a
filed Form 1065.

Check the box on line 4 if the power of attorney is for a specific
use or issue that the IRS will not record on the CAF. If you check the
box on line 4, 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.

Civil penalty representation (including the trust fund recovery
penalty) and representation for certain healthcare-related payments. Unless you specifically provide otherwise on line 5b, your
authorization of tax matters on line 3 includes representation for
penalties, payments, and interest related to a specific tax return.
However, if the penalty or payment is not related to a return, you
must enter “Civil Penalty,” “Section 4980H Shared Responsibility
Payment,” or otherwise describe the specific penalty or payment for
which you are authorizing representation in the “Description of
Matter” column on line 3.
Example 1. Joann prepares Form 2848 authorizing Margaret to
represent her before the IRS in connection with the examination of
her 2016 and 2017 Forms 1040. Margaret is authorized to represent
Joann with respect to the accuracy-related penalty and the Section
5000A shared responsibility payment that the revenue agent is
proposing for the 2016 tax year.
Example 2. Diana authorizes John to represent her in connection
with her Forms 941 and W-2 for 2015. John is authorized to
represent her in connection with the penalty for failure to file Forms
W-2 that the revenue agent is proposing for 2015.
Example 3. Diana only authorizes John to represent her in
connection with her Form 1040 for 2015. John is not authorized to
represent Diana when the revenue agent proposes a trust fund
recovery penalty against her in connection with the employment
taxes owed by her closely-held corporation.
If you are authorizing your representative to represent you only
with respect to penalties and interest due on the penalties, enter
“Civil Penalty” in the “Description of Matter” column and the year(s)
or period(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.
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.

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.

Line 5a. Additional Acts Authorized

Use line 5a to modify the acts that your named representative(s) can
perform. Check the box for the additional acts authorized and
provide details in the space provided (if applicable).

Authority to access electronic IRS records via Intermediate
Service Providers. Your representative is not authorized to use an
Intermediate Service Provider to retrieve your confidential tax
information indirectly from the IRS unless you check the box on
line 5a. If you do not authorize the use of an Intermediate Service
Provider, your representative can obtain your tax information directly
from the IRS by using the IRS e-Services Transcript Delivery
System.
Intermediate Service Providers are privately owned companies
that offer subscriptions to their software and/or services that your
authorized representative can use to retrieve, store, and display your
tax return data (personal or business) instead of your representative
obtaining your tax information directly from the IRS through the IRS
e-Services Transcript Delivery System. Intermediate Service
Providers are independent of, and not affiliated in any way with, the
IRS, and the IRS has no involvement in your representative’s choice
to obtain your tax information directly from the IRS or use an
Intermediate Service Provider to indirectly obtain your tax
information from the IRS.
Substituting or adding a representative. Your representative
cannot substitute or add another representative unless you provide
your written permission or specifically delegate this authority to your
representative by checking the box on line 5a. If authorized, your
representative can send in a new Form 2848 to substitute or add
another representative(s). Your representative must sign the new
Form 2848 on your behalf, and submit it to the appropriate IRS office
with a copy of your written permission or the original Form 2848 that
delegated the authority to substitute or add another representative.

Line 4. Specific Use 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 the IRS does not
record on the CAF. Examples of specific uses not recorded 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),

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 you specifically delegate
this authority to the representative by checking the box on line 5a.
Authority to sign your return. Treasury Regulation section
1.6012-1(a)(5) permits another person to sign an income tax return
for you only in the following circumstances:
(a) Disease or injury,
(b) Continuous absence from the United States (including absence
from 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.
The IRS may grant authority to sign your income tax return to (1)
your representative or (2) an agent (a person other than your
representative).
Authorizing your representative. Check the box on line 5a
authorizing your representative to sign your income tax return and
include the following statement on the lines provided: “This power of
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Instructions for Form 2848 (Rev. 1-2018)

attorney will only revoke an earlier power of attorney that is on file
with the same office and for the same matters.
Example. You previously provided the IRS Office of Chief
Counsel with a power of attorney authorizing Attorney A to represent
you in a Private Letter Ruling (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 authorizing Attorney A to
represent you.

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
under (a), (b), or (c) under Authority to sign your return above].”
Authorizing an agent. To authorize an agent who is not your
representative, you must do all four of the following:
1. Complete lines 1-3.
2. Check the box on line 4.
3. Check the box on line 5a titled “Sign a return” and write the
following statement on the lines provided:
“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 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 agent e-files your return, he or
she should attach Form 2848 to Form 8453, U.S. Individual Income
Tax Transmittal for an IRS e-file Return, and mail it to the address
listed in the instructions for Form 8453. If your agent files a paper
return, he or she should attach Form 2848 to your return. See Line 7.
Signature of Taxpayer, later, for more information on signatures. The
agent does not complete Part II of Form 2848.

If you do not want to revoke any existing power(s) of attorney,
check the box on line 6 and attach a copy of the power(s) of
attorney. Filing Form 2848 will not revoke any Form 8821 that is in
effect.

Line 7. Signature of Taxpayer
Individuals. You must sign and date the power of attorney. If you
filed a joint return, your spouse must execute his or her own power
of attorney on a separate Form 2848 to designate a representative.
For taxpayer individuals that are under 18 years of age and cannot
sign, the individual's parent or court-appointed guardian (with court
documents) may sign on their behalf. Other individuals may sign for
the taxpayer if they have a Form 2848 that has been signed by the
parent or court-appointed guardian authorizing them to sign on
behalf of the taxpayer individual.

Other. List any other acts you want your representative to be able
to perform on your behalf.

Corporations or associations. An officer with the legal authority
to bind the corporation or association must sign and enter his or her
exact title.

For partnership tax years beginning after December 31,
2017, the Bipartisan Budget Act of 2015, which repealed the
CAUTION TEFRA partnership audit and litigation procedures and the
rules applicable to electing large partnerships and replaced them
with a new centralized partnership audit regime, has eliminated the
role of “tax matters partner” and replaced it with “partnership
representative.” Pursuant to Treasury Regulation section
301.9100-22T, certain partnerships can elect to have the new
regime apply to partnership returns for tax years beginning after
November 2, 2015, and before January 1, 2018.

!

Partnerships. All partners must sign and enter their exact titles. If
one partner is authorized to act in the name of the partnership, only
that partner is required to sign and enter his or her title. 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 in the case of a TEFRA partnership audit, the TMP has
authority to act in the name of the partnership and may sign the
Form 2848. However, see Tax matters partner, earlier. For matters
related to the centralized partnership audit regime, the partnership
representative must sign the Form 2848. For dissolved partnerships,
see 26 CFR 601.503(c)(6).

Tax matters partner. For partnership tax years ending prior to
January 1, 2018, the tax matters partner (TMP) is authorized to
perform various acts on behalf of the partnership. The following are
examples of acts the TMP cannot delegate to the representative:
Binding nonnotice partners to a settlement agreement under
section 6224 (as in effect on December 31, 2017, prior to repeal)
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.

Estates. 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 plans. If the plan is listed as the taxpayer on line 1, a
duly authorized individual with the authority to bind the plan must
sign and enter that individual's exact title. 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. Complete and attach Form 56,
Notice Concerning Fiduciary Relationship, to identify the current
trustee.

Partnership representative. For tax years beginning after
December 31, 2017, unless the partnership is an eligible partnership
that has elected out of the centralized partnership audit regime, the
partnership is required to designate a partnership representative.
The partnership representative (as defined in section 6223(a)) has
the sole authority to act on behalf of the partnership under the
centralized partnership audit regime. This authority includes
agreeing to settlements and notices of final partnership adjustment,
making elections under section 6226, and agreeing to an extension
of the period for adjustments under section 6235. The partnership
representative does not have to be a partner; however, his actions
will bind the partnership and all partners of such partnership in
dealings with the IRS under the centralized partnership audit regime.

All others. If the taxpayer is a dissolved corporation, deceased
individual, 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. In this
situation, for domestic authorizations, the representative must sign
within 45 days from the date the taxpayer signed (60 days for
authorizations from taxpayers residing abroad).
If the representative signs first, the taxpayer does not have a
required time limit for signing.

Line 5b. Specific Acts Not Authorized

List the act or acts you do not want your representative(s) to perform
on your behalf.

Part II. Declaration of Representative

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

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. 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 unless noted otherwise:

If the IRS records this power of attorney 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 recorded on the CAF, this power of

Instructions for Form 2848 (Rev. 1-2018)

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Representative's powers of attorney recorded on the CAF.
Representatives may receive a list of their powers of attorney
recorded on the CAF by following the instructions for submitting
requests at IRS.gov/FOIA by clicking the link “Routine access to IRS
Records,” and then clicking the link “CAF Client Listing Request.”

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.

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.

c Enrolled Agent—Enter the enrollment card number in the block
provided.
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 the taxpayer (must
be a spouse, parent, child, brother, sister, grandparent,
grandchild, step-parent, step-child, step-brother, or step-sister).

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.

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.
k Qualifying Student—Enter “LITC” or “STCP.”

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.

r Enrolled Retirement Plan Agent—Enter the enrollment card
number issued by the Return Preparer Office.

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.

Students in LITCs and the STCP. You must receive permission to
represent taxpayers 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 Taxpayer
Advocate Service authorizing practice before the IRS.
Note. Students who have been granted the ability to practice by
a special appearance authorization under section 10.7(d) of Circular
230 may, subject to any limitations set forth in the letter from the
Taxpayer Advocate Service, fully represent taxpayers before any
IRS office and are eligible to perform any and all acts listed on a
properly executed Form 2848.
For each separate representation, at the end of 130 days after
the taxpayer's signature date, the CAF will automatically purge the
student practitioner as the taxpayer's representative.

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 send your comments from
IRS.gov/FormComments. Or you can send your comments to the
Internal Revenue Service, Tax Forms and Publications, 1111
Constitution Ave. NW, IR-6526, Washington, DC 20224. Do not
send Form 2848 to this office. Instead, see Where To File, earlier.

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.

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Instructions for Form 2848 (Rev. 1-2018)