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Form 2848, Power of Attorney and Declaration of Representative

Use this form to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS. 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. Your authorization of a qualifying representative will also allow that individual to receive and inspect your confidential tax information.


Current Products


Recent Developments


Other Items You May Find Useful

All Form 2848 Revisions

Publicación 1SP, Derechos del Contribuyente

Publication 1, Your Rights as a Taxpayer

Publication 216, Conference and Practice Requirements (PDF)

Publication 947, Practice Before the IRS and Power of Attorney

Treasury Department Circular No. 230, Regulations Governing Practice before the Internal Revenue Service

Other Current Products


Comment on Form 2848

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

Caution: We cannot respond to tax-related questions submitted using this page. Instead, please see our Tax Law Questions page.

Page Last Reviewed or Updated: 17-Nov-2016