Form 2848 Line by Line: Filling Out an IRS Power of Attorney Correctly

Form 2848, Power of Attorney and Declaration of Representative, is two pages long. It still gets rejected all the time. The current form is Form 2848 (Rev. January 2021), and its instructions are dated September 2021. This guide walks through the form in order and flags the mistakes that send it back.

If you are not sure you need a Form 2848 rather than a Form 8821, read Form 2848 vs. Form 8821 first.

Part I, line 1: taxpayer information

Enter your name, taxpayer identification number and address. A few rules from the instructions:

• Do not enter your spouse's information. If you and your spouse filed jointly, you must each submit a separate Form 2848, even if you are authorizing the same representative.
• Sole proprietors with employees. If you want representation for both individual and business matters, including employment taxes, enter both your SSN or ITIN and your business EIN.
• Your address on Form 2848 does not change your address with the IRS. Use Form 8822 or 8822-B.
• Entities. Corporations, partnerships and exempt organizations enter their name, EIN and business address. Trusts enter the trustee's name, title and address plus the trust's name and EIN. For a deceased individual's Form 1040, enter the decedent's name and SSN or ITIN and the executor's or personal representative's name, title and address.

Line 2: representatives

Enter each representative's full name and mailing address, using the identical name on all submissions. You may only name individuals who are eligible to practice before the IRS. If you name more than four, attach additional forms.

Copies of notices. Check the box under a representative's name if you want that person to receive copies of IRS notices and communications. No more than two representatives on Form 2848, or designees on Form 8821, may receive copies for the same matter.

CAF number. Enter the representative's nine-digit CAF number. If the representative does not have one, write "None," and the IRS will issue one. See the CAF number explained.

PTIN. Enter the representative's PTIN if applicable. Unenrolled return preparers must have one.

Line 3: acts authorized, the line that causes most rejections

To be valid, the power of attorney must describe the matter, the tax form number where applicable, and the years or periods where applicable. Examples from the instructions: "Income, 1040" for "2019," or "Excise, 720" for "2019," which covers all quarters.

Rules that matter:

• No general references. Do not write "All years," "All periods" or "All taxes." The IRS will return the form.
• Ranges are fine. "2018 thru 2020" or "2nd 2018 to 3rd 2019."
• Future periods have a limit. You may list future years, but the IRS will not record on the CAF future periods more than 3 years after December 31 of the year it receives the form.
• Penalties follow the return. Unless you say otherwise on line 5b, authorizing a tax return matter includes penalties, payments and interest related to that return. But a penalty not related to a return, such as the trust fund recovery penalty, must be described separately, for example as "Civil Penalty" with the periods.
• Innocent spouse relief must be specified. Enter "Innocent Spouse Relief" in the description or list Form 8857 if you want representation on that issue.
• Non-tax or no-period matters. For things like a FOIA request, describe the matter specifically and enter "Not Applicable" in the columns that do not apply.

Line 4: specific use not recorded on the CAF

Check this box only for a one-time or specific-issue authorization the IRS does not record centrally. The instructions list examples, including private letter ruling requests, EIN applications, Form 843 claims, ITIN applications and FOIA requests. If you check it, mail or fax the form to the IRS office handling the matter, and the representative should bring a copy to each meeting. A specific-use power of attorney does not revoke prior powers of attorney on the CAF.

Line 5a: additional acts

By default, a representative can perform the acts you can perform for the listed matters, but some powers must be granted specifically on line 5a:

• Access through an Intermediate Service Provider. Without this box, your representative must get your information directly from the IRS e-Services Transcript Delivery System rather than through a private subscription service.
• Substituting or adding a representative. Your representative cannot substitute or add someone else unless you check this box or give written permission.
• Disclosure to a third party. Your representative cannot consent to the IRS disclosing your information to someone else unless you check this box.
• Signing a return. Allowed only in the limited circumstances in Treasury Regulation 1.6012-1(a)(5): disease or injury, continuous absence from the United States for at least 60 days before the due date, or specific permission from the IRS for other good cause. The instructions give the exact statement to write on the form.
• Other. Any other acts you want to authorize, described specifically.

Line 5b: acts not authorized

List anything you do not want your representative to do. If you want your representative to handle an audit but not sign any extension of time, for example, say so here.

Line 6: retention or revocation of prior powers of attorney

If the IRS records this form on the CAF, it generally revokes any earlier power of attorney on file for the same matters. To keep an existing one, check the box on line 6 and attach a copy of it. Filing Form 2848 does not revoke any Form 8821 in effect.

Line 7: your signature

• Handwritten if mailed or faxed. Digital, electronic or typed signatures are not valid on forms filed by mail or fax. If you sign electronically, you must submit online.
• Individuals sign and date. A spouse who filed jointly signs a separate form.
• Corporations are signed by an officer with legal authority to bind the corporation, with an exact title.
• Partnerships are signed by all partners, or by one partner authorized to act in the name of the partnership with a copy of the authorization attached.
• Estates with more than one executor need only one co-executor with authority to bind the estate.

The 45-day rule. Generally the taxpayer signs first and the representative signs second. For domestic authorizations, the representative must sign within 45 days of the date the taxpayer signed, or 60 days for taxpayers residing abroad. If the representative signs first, there is no required time limit for the taxpayer.

Part II: the representative's declaration

Each representative signs and dates Part II and enters a designation letter. The designations include (a) attorney, (b) CPA, (c) enrolled agent, (d) officer, (e) full-time employee, (f) family member, (g) enrolled actuary, (h) unenrolled return preparer, (k) qualifying student or law graduate, and (r) enrolled retirement plan agent. Representatives also list their licensing jurisdiction and bar, license or enrollment number, and must sign in the order listed on line 2.

How to submit

If line 4 is not checked, you can submit online at IRS.gov/Submit2848 with a Secure Access account, or by fax or mail using the Where To File chart in the instructions. Forms with electronic signatures must go online. Eligible practitioners can also request authorizations for individuals through Tax Pro Account. See submitting Forms 2848 and 8821 online.

After it is recorded

Once the IRS records your Form 2848, your representative can call the IRS about the listed matters and periods, receive copies of notices if you checked the box, and act for you within the authority you granted. Keep a signed copy in your own file. If you later want to add years or matters, a new form is needed; remember that a new form for the same matters can revoke the old one unless you check the retention box. And if your representative's address changes, the instructions say a new form is not required; the representative can send written notice to the place where the form was filed.

Before you send it: a rejection checklist

• Every line 3 entry has a matter, a form number and specific periods.
• No "all years" language anywhere.
• Each spouse has a separate form.
• Wet signatures for mail or fax; electronic only online.
• Representative signed within 45 days of your signature, or 60 days if you live abroad.
• Retention box checked, with copies attached, if you want to keep an earlier authorization.
• Line 5a boxes checked for any extra powers you actually intend to give.

A Form 2848 is a grant of real power. It is worth ten careful minutes. And when the relationship ends, revoke it.