Instructions for Form 2848 - Introductory Material General Instructions Future Developments Where To File Chart Purpose of Form Form 8821. Form 56. How To File Electronic Signatures Authority Granted Special Rules and Requirements for Unenrolled Return Preparers Limited representation rights. Representation requirements. Revocation of Power of Attorney/Withdrawal of Representative Revocation of a power of attorney. Withdrawal by representative. Substitute Form 2848 Representative Address Change Additional Information Specific Instructions Part I. Power of Attorney Line 1. Taxpayer Information Individuals. Partnerships subject to the Centralized Partnership Audit Regime under BBA. Corporations, associations, or partnerships (not subject to TEFRA or BBA). Exempt organizations. Trusts. Deceased individuals. Estates. Gifts. Employee plans. Tax-advantaged bonds. Line 2. Representative(s) Qualifying students or law graduates in LITCs and STCPs. Line 3. Acts Authorized Centralized Partnership Audit Regime (BBA). Partnerships that are not subject to TEFRA or have elected out of the BBA and S corporations. Civil penalty representation (including the trust fund recovery penalty) and representation for certain healthcare-related payments. Example 1. Example 2. Example 3. Representation for joint tax returns matters. Innocent spouse relief. Line 4. Specific Use Not Recorded on the CAF Line 5a. Additional Acts Authorized Authority to access electronic IRS records via Intermediate Service Providers. Substituting or adding a representative. Disclosure of returns to a third party. Authority to sign your return. Authorizing your representative. Authorizing an agent. Other. Tax matters partner (TMP). Partnership representative. Line 5b. Specific Acts Not Authorized Line 6. Retention/Revocation of Prior Power(s) of Attorney Example. Line 7. Taxpayer Declaration and Signature Individuals. Corporations or associations. Partnerships. Estates. Employee plans. All others. Note. Part II. Declaration of Representative Qualifying students or law graduates in LITCs and STCPs. Representative's powers of attorney recorded on the CAF. Instructions for Form 2848 - Notices Privacy Act and Paperwork Reduction Act Notice. Instructions for Form 2848 (09/2021) Power of Attorney and Declaration of Representative Section references are to the Internal Revenue Code unless otherwise noted. Revised: 09/2021 Instructions for Form 2848 - Introductory Material For faster processing of certain authorizations, use the all-digital Tax Pro Account at IRS.gov/TaxProAccount. Most requests record immediately to the Centralized Authorization File (CAF). General Instructions Future Developments For the latest information about developments related to Form 2848 and its instructions, go to IRS.gov/Form2848. Where To File Chart IF you live in... THEN use this address... Fax number* 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 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, the Commonwealth of the Northern Mariana Islands, Guam, the U.S. Virgin Islands, Puerto Rico, a foreign country, or otherwise outside the United States. 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." 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). 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.. How To File If you check the box on line 4, mail or fax Form 2848 to the IRS office handling the specific matter. If you did not check the box on line 4, you can choose how to submit your Form 2848 from the options below. .If you use an electronic signature (see Electronic Signatures below), you must submit your Form 2848 online.. Note. You will need to have a Secure Access account to submit your Form 2848 online. For more information on Secure Access, go to IRS.gov/SecureAccess. Online. Submit your Form 2848 securely at IRS.gov/Submit2848. Fax. Fax your Form 2848 to the IRS fax number in the Where To File Chart. Mail. Mail your Form 2848 directly to the IRS address in the Where To File Chart. Electronic Signatures Forms 2848 with an electronic signature image or digitized image of a handwritten signature may only be submitted to the IRS online at IRS.gov/Submit2848. Electronic signatures appear in many forms. Acceptable electronic signature methods include: A typed name that is typed into the signature block; A scanned or digitized image of a handwritten signature that is attached to an electronic record; A handwritten signature input onto an electronic signature pad; A handwritten signature, mark, or command input on a display screen with a stylus device; or A signature created using third-party software. Note. If the taxpayer electronically signs Form 2848 in a remote transaction, a third party submitting Form 2848 to the IRS on behalf of the taxpayer must attest that he or she has authenticated the taxpayer’s identity. A remote transaction for an electronic signature occurs when the taxpayer is electronically signing the form and the third-party submitter isn’t physically present with the taxpayer. To authenticate an individual taxpayer’s identity for remote transactions, the third party must: Inspect a valid government-issued photo identification (ID) and compare the photo to the taxpayer via a self-taken picture of the taxpayer or video conferencing. Examples of government-issued photo ID include a driver’s license, employer ID, school ID, state ID, military ID, national ID, voter ID, visa, or passport; Record the name, social security number (SSN) or individual taxpayer identification number (ITIN), address, and date of birth of the taxpayer; and Verify the taxpayer’s name, address, and SSN or ITIN through secondary documentation, such as a federal or state tax return, IRS notice or letter, social security card, or credit card or utility statement. For example, if a taxpayer changed their address in 2020, a 2019 tax return can be used to verify the taxpayer’s name and taxpayer identification number, and a recent utility statement to verify the taxpayer’s address. To authenticate a business entity taxpayer's identity for remote transactions, the third party must: Confirm through documentation that the individual who is signing the form has authority to sign on behalf of the taxpayer. See Line 7. Taxpayer Declaration and Signature, later, to determine who has this authority. Inspect a valid government-issued photo ID of the individual authorized to sign on behalf of the taxpayer (for example, corporate officer, partner, guardian, tax matters partner, partnership representative (PR) (or designated individual (DI), if applicable), executor, receiver, administrator, trustee) and compare the photo to the authorized individual via a self-taken picture of the authorized individual or video conferencing. Examples of a government-issued photo ID include a driver's license, employer ID, school ID, state ID, military ID, national ID, voter ID, visa, or passport. Record the name, employer identification number (EIN), and address of the business entity taxpayer. Verify the business entity taxpayer's name, EIN, and address through secondary documentation, such as a tax information reporting form (for example, W-2, 1099, etc.), IRS notice or letter, or utility statement. If Form 2848 is electronically signed in a remote transaction, the third party must authenticate the signing individual's identity and, in the case of an entity taxpayer, must authenticate the relationship between the entity taxpayer and the individual signing on behalf of the taxpayer, unless the third party has personal knowledge allowing the third party to authenticate this information (for example, through a previous business relationship; a personal relationship, such as an immediate family member; or a similar relationship, such as between an employer and an employee). Authority Granted 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. Representatives are not authorized to sign Form 907, Agreement to Extend the Time to Bring Suit, unless language to cover the signing is added on line 5a. See Line 5a. Additional Acts Authorized, later, for more information regarding specific authorities. Note. The power to sign tax returns may be granted only 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. 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. 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 about the IRS Annual Filing Season Program, go to IRS.gov/Tax-Professionals/Annual-Filing-Season-Program. Also see Pub. 947, Practice Before the IRS and Power of Attorney. Revocation of Power of Attorney/Withdrawal of Representative Revocation of a power of attorney. 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. You must then 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 "revoke all years/periods" instead of listing the specific matters and years/periods. 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 of a power of attorney, earlier. 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, taxpayer identification number, and address (if known) of the taxpayer. The representative must sign and date this statement. 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, and 26 CFR 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 the 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 and 26 CFR 601.503(b)(2). 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. For general information about taxpayer rights, see Pub. 1, Your Rights as a Taxpayer, or visit IRS.gov/TBOR. Low Income Taxpayer Clinics (LITCs) are independent from the IRS and may be able to help you. LITCs represent low-income taxpayers before the IRS and in court. LITCs can help taxpayers who speak English as a second language. Services are provided for free or a small fee to eligible taxpayers. To find a clinic near you, visit TaxpayerAdvocate.IRS.gov/litcmap or see Pub. 4134, Low Income Taxpayer Clinic List. Specific Instructions Part I. Power of Attorney Line 1. Taxpayer Information Enter the information requested about you. Do not enter information about any other person, including your spouse, except as stated in the specific instructions below. 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, SSN, 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)) 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. Partnerships subject to the Centralized Partnership Audit Regime under BBA. Enter the name of the PR of the BBA partnership executing the power of attorney to reflect the PR's relationship to the BBA partnership entity. Also, enter the address and TIN of the BBA partnership. Do not enter the TIN of the PR or DI. The following examples demonstrate how line 1 should be completed. Example 1: John Fox is an individual and the PR for ABC Partnership. John Fox as partnership representative for: ABC Partnership 1000 Main Street, Anytown, NY 00000 Example 2: XYZ, LLC, an entity, is the PR with an appointed DI as required for ABC Partnership. XYZ, LLC as partnership representative for: ABC Partnership 1000 Main Street, Anytown, NY 00000 In all instances, the TIN block should be completed with the TIN of the partnership, and not that of the partnership representative or designated individual. Corporations, associations, or partnerships (not subject to TEFRA or BBA). 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. 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 and the name, title, and address of the decedent's executor or personal representative. Estates. Enter the name of the decedent and the name, title, and address of the decedent's executor or personal representative. For Forms 706, enter the decedent's SSN (or ITIN) for the taxpayer identification number. For all other IRS forms, enter the estate's EIN for the taxpayer identification number, or, if the estate does not have an EIN, enter the decedent's SSN (or ITIN). Gifts. Enter the name, address, and SSN (or ITIN) of the donor. Employee 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 Trustsabove. If both the plan and trust are authorizing the same representative, separate Forms 2848 are required. Tax-advantaged bonds. Enter the bond issuer's name and address. For others (for example, a conduit borrower), follow the form instructions. For additional instructions specific to third-party authorization forms regarding tax-advantaged bonds, go to IRS.gov/Forms2848and8821. 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 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 provided under the representative's name and address. You may not designate more than two representatives on Form 2848 (or designees 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). Note. Representatives will not receive forms, publications, and other related materials with the correspondence. 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. 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 post-employment restrictions in 18 U.S.C. 207 and 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. Qualifying students or law graduates 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 or law graduate 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 "2019" and "Excise, 720" for "2019" (this entry covers all quarters in 2019). You may list consecutive multiple years or a series of inclusive periods, including quarterly periods, by using "through," "thru," or a hyphen. For example, "2018 thru 2020" or "2nd 2018–3rd 2019." For fiscal years, enter the ending year and month, using the YYYYMM format. For a short tax period, enter the beginning and ending dates of the short period (for example, 01/01/2017–02/05/2017). 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 decedent's date of death instead of the year or period. If the matter relates to an employee plan, include the plan number in the description of the matter. If the matter is not a tax matter, or if the tax form number or years or periods 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 (BBA). For powers of attorney related to the centralized partnership audit regime, enter “Centralized Partnership Audit Regime (BBA)” in the "Description of Matter" column on line 3, then enter the form number (for example, 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. The designation must be made on the partnership return for the partnership tax year to which the designation relates. Form 2848 is not used to designate a partnership representative. For more information on designating a partnership representative, see Form 8979, Partnership Representative Revocation, Designation, and Resignation, and its instructions. Form 2848 is used by the PR to appoint a power of attorney to act on its behalf in its capacity as the PR of the BBA partnership. Because a partnership representative is required to be designated for each tax year, it is recommended that a separate Form 2848 be completed for each tax year a particular PR would like to appoint a power of attorney. Note. A Form 2848 for a future year will not be allowed because a partnership representative would not have been designated in a filed Form 1065. Partnerships that are not subject to TEFRA or have elected out of the BBA and S corporations. For powers of attorney related to a return of partnership income or S corporation income, enter "Income including pass-through items" in the "Description of Matter" column on line 3, then enter the form number (for example, 1065 or 1120-S) and tax year in the appropriate columns. 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 2018 and 2019 Forms 1040. Margaret is authorized to represent Joann regarding the accuracy-related penalty that the revenue agent is proposing for the 2018 tax year. Example 2. Diana authorizes John to represent her in connection with her Forms 941 and W-2 for 2019. 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 2019. Example 3. Diana only authorizes John to represent her in connection with her Form 1040 for 2019. 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. Representation for joint tax returns matters. Spouses who filed a joint individual income tax return (or returns) must 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 2018 and 2019, 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 "2018, 2019" (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. Line 4. Specific Use Not Recorded on the 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: Requests for a private letter ruling or technical advice (see Rev. Proc. 2021-1, or the latest annual update, available on IRS.gov); 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. 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. The IRS has no involvement in your representative’s preference 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. 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 these 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. Complete lines 1–3. Check the box on line 4. 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." 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 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. Taxpayer Declaration and Signature, later, for more information on signatures. The agent does not complete Part II of Form 2848. 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 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.. Tax matters partner (TMP). For partnership tax years beginning prior to January 1, 2018, the TMP is authorized to perform various acts under TEFRA. 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. 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. Line 5b. Specific Acts Not Authorized List the act or acts you do not want your representative(s) to perform on your behalf. Line 6. Retention/Revocation of Prior Power(s) of Attorney If the IRS records this power of attorney on the CAF system, it will generally 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. 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. Note. If a newly designated PR for a BBA partnership wants to appoint a person as power of attorney to represent the PR in its capacity of PR for the BBA partnership, it must submit a Form 2848. This must be done even if that person was previously appointed power of attorney by a prior PR of the same partnership and year. Therefore, a new PR that wants to retain a prior power of attorney should not check the box on line 6 and should submit a new Form 2848 appointing the prior power of attorney. Line 7. Taxpayer Declaration and Signature .You must handwrite your signature on Form 2848 if you file it by mail or by fax. Digital, electronic, or typed-font signatures are not valid signatures for Forms 2848 filed by mail or by fax. If you use an electronic signature (see Electronic Signatures, earlier), you must submit your Form 2848 online (see How To File, earlier). . 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 who 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 a Form 2848 has been signed by the parent or court-appointed guardian authorizing them to sign on behalf of the taxpayer individual. Corporations or associations. An officer with the legal authority to bind the corporation or association must sign and enter his or her exact title. 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 must sign the Form 2848. See Tax matters partner (TMP), earlier. For matters related to the centralized partnership audit regime, the partnership representative (or designated individual, if applicable) must sign the Form 2848. The title must be entered as "Partnership Representative" if the PR is an individual. If the designated individual is signing on behalf of an entity partnership representative, “Designated Individual of [name of Partnership Representative]” should be entered. For dissolved partnerships, see 26 CFR 601.503(c)(6) (this does not apply to Forms 2848 executed by the PR or TMP under BBA or TEFRA, respectively). 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 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). 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. 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. a Attorney—Enter the two-letter abbreviation for the state (for example, "NY" for New York) in which admitted to practice and associated bar or license number, if any. b Certified Public Accountant—Enter the two-letter abbreviation for the state (for example, "CA" for California) in which licensed to practice and associated certification or license number, if any. c Enrolled Agent—Enter the enrollment card number 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). 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 or Law Graduate—Enter "LITC" or "STCP." r Enrolled Retirement Plan Agent—Enter the enrollment card number issued by the Return Preparer Office. Qualifying students or law graduates 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 an LITC or STCP under section 10.7(d) of Circular 230. Law graduates in an LITC or STCP may also represent taxpayers under the "k" 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-to-Practice-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 or law graduate practitioner as the taxpayer's representative. .Any individual may represent an individual or entity 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 requests at IRS.gov/FOIAguidelines and then clicking on "Sample CAF Client Listing Request." Instructions for Form 2848 - Notices 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; providing false or fraudulent information may subject you to penalties. 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 submit a Power of Attorney and Declaration of Representative will vary depending on individual circumstances. The estimated average time is: Recordkeeping, 6 min.; Learning about the law or authorization, 31 min.; Preparing and sending the form to the IRS, 80 min. If you have comments concerning the accuracy of these time estimates or suggestions for making Form 2848 simpler, we would be happy to hear from you. You can 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 How To File, earlier.