Power of Attorney and Declaration of Representative

Instructions for Form 2848

Department of the Treasury
Internal Revenue Service

(Rev. February 2020)

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.

Reminder
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.

Purpose of Form

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 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 appearance authorization issued by the
Taxpayer Advocate Service. See Qualifying students in LITCs
and STCPs under Part II. Declaration of Representative, later.
Your authorization of an eligible representative will also allow
that individual to inspect and/or receive your confidential tax
information.

Form 8821. Use Form 8821, Tax Information Authorization, if
you want to authorize an individual or organization to inspect
and/or receive your confidential tax return information, but do not
want to authorize an individual to represent you before the IRS.
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.
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.

!

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

CAUTION

Where To File

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.

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 or 4563.

THEN use this address...

Fax number*

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

855-214-7519

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

855-214-7522

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

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, VI 00802.

Feb 11, 2020

Cat. No. 11981U

Authority Granted

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

Except as specified below or in other IRS guidance, this power
of attorney authorizes the listed representative(s) to inspect
and/or receive 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, the power to execute a request
for disclosure of tax returns or return information to a third party,
or to access IRS records via an Intermediate Service Provider.
See Line 5a. Additional Acts Authorized, later, for more
information regarding specific authorities.

Revocation of Power of Attorney/
Withdrawal of Representative
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.

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

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.

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.
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 tax 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 the 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.

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).

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 receive your tax information by
filing a Form 8821. Filing a Form 8821 will not authorize the
unenrolled return preparer to represent you.

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.

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.

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Instructions for Form 2848 (Rev. 2-2020)

For general information about taxpayer rights, see Pub. 1, Your
Rights as a Taxpayer, or visit IRS.gov/TBOR.

plan and trust are authorizing the same representative, separate
Forms 2848 are required.

Low Income Taxpayer Clinics (LITCs) assist low-income
individuals who qualify and have a tax dispute with the IRS. For
a list of clinics, see Pub. 4134, Low Income Taxpayer Clinic List.
For more information and guidelines, visit
TaxpayerAdvocate.IRS.gov/LITC.

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.

Specific Instructions
Part I. 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 check the box that is provided under the representative's
name and address. You may not designate more than two
representatives on Form 2848 (or appointees on a Form
8821) to receive copies of notices and communications
sent to you by the IRS for the same matter(s). Do not check
the box if you do not want copies of notices and communications
sent to your representative(s).

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.
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.

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

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 (Schedule C (Form 1040 or
1040-SR)) 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 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.
If your representative cannot remember his or her CAF
number, they may contact the Practitioner Priority Service (PPS)
at 866-860-4259. PPS will assist your representative in retrieving
the assigned CAF number.

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.

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.

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.

Qualifying students in LITCs and STCPs. 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.

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).

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 “2018”
and “Excise, 720” for “2018” (this entry covers all quarters in
2018). You may list consecutive multiple years or a series of
inclusive periods, including quarterly periods, by using “through,”

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
Instructions for Form 2848 (Rev. 2-2020)

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Example 3. Diana only authorizes John to represent her in
connection with her Form 1040 for 2018. 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.

“thru,” or a hyphen. For example, “2017 thru 2019” or “2nd
2017 - 3rd 2018.” 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.
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.

Representation for joint tax returns matters. Spouses who
filed a joint individual income tax return (or returns) must each
execute their own separate power of attorney on Form 2848. If
the matter described on line 3 is your joint income tax liability,
but you also want your representative to represent you for any
separate matter(s), you must describe the other matter(s) on
line 3 (for example, a gift tax matter).
Innocent spouse relief. For joint returns, section 6015
provides relief from joint and several liability. If you want to
authorize your representative to represent you for innocent
spouse relief, you must specify your intention, such as by
entering “Innocent Spouse Relief” in the “Description of Matter”
column on line 3, entering “Form 8857” in the “Tax Form
Number” column, or attaching an executed Form 8857, Request
for Innocent Spouse Relief, to Form 2848. For example, if you
and your spouse or former spouse filed joint returns (Forms
1040) for tax years 2017 and 2018, and you want your
representative to represent you for your income tax liability
generally and for innocent spouse relief for both tax years, you
may list “Income” (as the matter), “Forms 1040 and 8857” (as the
tax form numbers), and “2017, 2018” (as the applicable tax
years).
If you describe innocent spouse relief on line 3, your
representative may sign Form 8857 for you. If you do not
describe innocent spouse relief on line 3, and Form 8857 is
attached to Form 2848, you must sign Form 8857; your
representative may not sign the form for you.
Note. If you did not file a joint return, innocent spouse relief
may also be available under section 66, if you were a resident of
a community property state and you believe you should not be
responsible for the tax attributable to an item of community
income. Use Form 8857 to request this type of innocent spouse
relief. Follow the instructions above for completing line 3 of Form
2848 and for signing Form 8857.
For more information about completing Form 2848 in joint
return situations, see How Do I Fill Out Form 2848? in Pub. 947.
For more information about innocent spouse relief, go to
IRS.gov/Businesses/Small-Businesses-Self-Employed/
Innocent-Spouse-Relief. Also see Pub. 971, Innocent Spouse
Relief.

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; filing a request for a ruling or
determination letter; 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); Report of Foreign
Bank and Financial Accounts (FBAR); or Freedom of Information
Act (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).
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.
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 2017 and 2018 Forms 1040. Margaret is
authorized to represent Joann with respect to the
accuracy-related penalty that the revenue agent is proposing for
the 2017 tax year.
Example 2. Diana authorizes John to represent her in
connection with her Forms 941 and W-2 for 2018. 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
2018.

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.

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Instructions for Form 2848 (Rev. 2-2020)

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.

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);
• 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.

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 Regulations 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 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.

Briefly and clearly describe the specific-use issue or matter
on line 3, using the above list (if applicable) as a guide. For
example, if the matter is an EIN application, you may list "EIN
Application" in the “Description of Matter” column of line 3, "Form
SS-4" in the “Tax Form Number” column, and “Not Applicable” in
the “Year(s) or Period(s)” column.
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.
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.

Other. List any other acts you want your representative to be
able to perform on your behalf.
For partnership tax years beginning after December 31,
2017, the Bipartisan Budget Act of 2015, which repealed
CAUTION the 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
Regulations section 301.9100-22, 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.

!

Substituting or adding a representative. Your representative
cannot substitute or add another representative unless you
provide your written permission or specifically delegate this
Instructions for Form 2848 (Rev. 2-2020)

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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 (or designated individual,
if applicable) 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.
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 or her actions will
bind the partnership and all partners of such partnership in
dealings with the IRS under the centralized partnership audit
regime.

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.
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).

Line 5b. Specific Acts Not Authorized

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

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

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 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.

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. 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 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.

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.

Line 7. Signature of Taxpayer

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.

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.

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).

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

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).

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Instructions for Form 2848 (Rev. 2-2020)

requests at IRS.gov/FOIAguidelines and then clicking on
“Sample CAF Client Listing Request.”

g Enrolled Actuary—Enter the enrollment card number issued by
the Joint Board for the Enrollment of Actuaries.

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.

h Unenrolled Return Preparer—Enter your PTIN.
k Qualifying Student—Enter “LITC” or “STCP.”
r Enrolled Retirement Plan Agent—Enter the enrollment card
number issued by the Return Preparer Office.

Qualifying students in LITCs and STCPs. 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 Student Tax Clinic Program
under section 10.7(d) of Circular 230. Law graduates in an LITC
or STCP may also represent taxpayers under the “Qualifying
Student” designation in Part II of Form 2848. Be sure to attach a
copy of the letter from the Taxpayer Advocate Service
authorizing practice before the IRS.
For information on the requirements for law graduates
working in an LITC or STCP, see Delegation Order 25-18 at
IRS.gov/Tax-Professionals/Delegation-Orders-Related-toPractice-Before-the-IRS.
Note. Students and law graduates 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.

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.

Any individual may represent an individual or entity

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.

TIP before 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.
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

Instructions for Form 2848 (Rev. 2-2020)

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