The Centralized Authorization File (CAF) - Authorization Rules
What is a CAF number?
This number represents a file that contains information regarding the type of authorization that taxpayers have given representatives for the various modules within their accounts.
Ability to Codify Modified Authority
The Centralized Authorization File (CAF) allows the input of codified additional powers authorized on a Form 2848, Line 5. Taxpayers should be clear with regard to additional acts authorized and to which designee it applies.
Ability to Designate More Than Three Representatives/Appointees
The Centralized Authorization File (CAF) allows the input of more than three designees, per tax module, per authorization type (Form 2848 or Form 8821). The expanded capacity accommodates large corporation taxpayers with numerous designees.
CAF Unit Addresses, Fax Numbers, and State Mapping
General Rule: All states west of the Mississippi process authorizations in Ogden; all states east of the Mississippi process authorizations in Memphis. Exceptions: Louisiana and Arkansas process in Memphis; international authorizations in Philadelphia.
Common Reasons for Power of Attorney (POA) Rejection
Avoid problems when filing Form 2848, Form 8821, and Form 706.
Frequently Used Forms and Publications
Links to frequently used forms and publications.
Modifying Power of Attorney Authorizations
Form 2848, Line 5, allows the taxpayer to grant additional authority or limit the authority provided in the form.
Third Party Authorization Product Line
Third party authorization product line and product features
Third Party Authorization
Expanded Third Party Designee, The Oral Tax Information Authorization, Disclosure Authorization, and Revised matrix now available.