Table of Contents
- Part I. Power of Attorney
- Part II. Declaration of Representative
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.
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 that is provided under the representative's name and address. No more than two representatives may receive copies of notices and communications sent to you by the IRS. Do not check the box if you do not want copies of notices and communications sent to your representative(s).
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.
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. A PTIN is required for representatives that are registered tax return preparers and unenrolled return preparers.
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 Taxpayer 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.
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 “2010” and “Excise, 720” for “2010” (this entry covers all quarters in 2010). You may list consecutive multiple years or a series of inclusive periods, including quarterly periods, by using “through,” “thru,” or a hyphen. For example, “2008 thru 2010” or “2nd 2009 - 3rd 2010.” 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.
If the matter is not a tax matter, or if the tax form number or years or periods do not apply to the matter (for example, representation for a penalty or filing a ruling request or a determination letter, or Application for Award for Original Information under section 7623, Closing Agreement on Final Determination Covering Specific Classification Settlement Program (CSP), Form 8952, Application for Voluntary Classification Settlement Program (VCSP), or FOIA), specifically describe the matter to which the power of attorney pertains (including, if applicable, the name of the employee benefit plan) and enter “Not Applicable” in the appropriate column(s).
Joann prepares Form 2848 authorizing Margaret to represent her before the IRS in connection with the examination of her 2015 and 2016 Forms 1040. Margaret is authorized to represent Joann with respect to the accuracy-related penalty and the Section 5000A shared responsibility payment that the revenue agent is proposing for the 2015 tax year.
Diana authorizes John to represent her in connection with her Forms 941 and W-2 for 2012. 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 2012.
Diana only authorizes John to represent her in connection with her Form 1040 for 2012. 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.
Generally, the IRS records powers of attorney on the CAF system. The CAF system is a computer file system containing information regarding the authority of individuals appointed under powers of attorney. The system gives IRS personnel quicker access to authorization information without requesting the original document from the taxpayer or representative. However, a specific-use power of attorney is a one-time or specific-issue grant of authority to a representative or is a power of attorney that does not relate to a specific tax period (except for civil penalties) that the IRS does not record on the CAF. Examples of specific uses not recorded include but are not limited to the following:
Requests for a private letter ruling or technical advice,
Applications for an EIN,
Claims filed on Form 843, Claim for Refund and Request for Abatement,
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.
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.
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).
(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).
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 Treasury Regulations section 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].”
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 Treasury Regulations section 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 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.
Binding nonnotice partners to a settlement agreement under section 6224 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.
List the act or acts you do not want your representative(s) to perform on your behalf.
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.
You previously provided the IRS Office of Chief Counsel with a power of attorney authorizing Attorney A to represent you in a 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.
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, earlier. 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 IRS as the licensing jurisdiction and 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 (generally, 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.|
|i||Registered Tax Return Preparer—Enter your PTIN.|
|k||Student—Enter LITC or STCP.|
|r||Enrolled Retirement Plan Agent—Enter the enrollment card number issued by the Return Preparer Office.|
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