Internal Revenue Service · Federal form
Fill out Form 2848
Power of Attorney and Declaration of Representative Rev. January 2021
IRS says: “Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.” Source
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One taxpayer per form. A separate Form 2848 must be completed for each taxpayer. Form 2848 is honored only for representation before the IRS. Source
Facts from the official source
Quoted or closely restated from the IRS's own pages and PDFs, checked .
| Fact | What the source says | Source |
|---|---|---|
| Issued by | Internal Revenue Service, U.S. Department of the Treasury | About Form 2848 (IRS) |
| Edition | Rev. January 2021 | Form 2848 (Rev. January 2021), official PDF Form 2848, page 1 footer; header reads "(Rev. January 2021)". |
| Current revision | The IRS links the Rev. January 2021 PDF (f2848.pdf) as the current revision. | About Form 2848 (IRS) About Form 2848, "Current revision" section. |
| Online submission | If line 4 is not checked, you can submit Form 2848 online at IRS.gov/Submit2848 (a Secure Access account is needed). | Instructions for Form 2848 (Rev. September 2021), PDF Instructions for Form 2848 (Rev. September 2021), page 1, "How To File". |
| Specific-use authorizations (line 4) | If you check the box on line 4, mail or fax Form 2848 to the IRS office handling the specific matter. | Instructions for Form 2848 (Rev. September 2021), PDF Instructions for Form 2848 (Rev. September 2021), page 1, "How To File". |
| Fax or mail | Or fax it to the IRS fax number, or mail it to the IRS address, in the Where To File Chart in the instructions. | Instructions for Form 2848 (Rev. September 2021), PDF Instructions for Form 2848 (Rev. September 2021), page 1, "How To File" (Where To File Chart on page 1). |
| Joint returns | If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney, even when appointing the same representative(s). | Form 2848 (Rev. January 2021), official PDF Form 2848 (Rev. January 2021), page 2, line 7. |
| Signatures | If line 7 is not completed, signed and dated, the IRS returns the power of attorney to the taxpayer. | Form 2848 (Rev. January 2021), official PDF Form 2848 (Rev. January 2021), page 2, line 7. |
| Representative signatures | If the Declaration of Representative is not completed, signed and dated, the IRS returns the power of attorney. Representatives sign in the order listed in Part I, line 2. | Form 2848 (Rev. January 2021), official PDF Form 2848 (Rev. January 2021), page 2, Part II. |
| One taxpayer per form | A separate Form 2848 must be completed for each taxpayer. Form 2848 is honored only for representation before the IRS. | Form 2848 (Rev. January 2021), official PDF Form 2848 (Rev. January 2021), page 1, Part I, Caution. |
| Electronic signatures | A Form 2848 with an electronic signature image or a digitized image of a handwritten signature may only be submitted online at IRS.gov/Submit2848. | Instructions for Form 2848 (Rev. September 2021), PDF Instructions for Form 2848 (Rev. September 2021), page 2, "Electronic Signatures". |
| Official instructions | Instructions for Form 2848 (Rev. September 2021). | About Form 2848 (IRS) About Form 2848, "Current revision" section. |
| Earlier powers of attorney | Filing this power of attorney automatically revokes earlier powers of attorney on file for the same matters and periods, unless you check line 6 and attach a copy of each one you want to remain in effect. | Form 2848 (Rev. January 2021), official PDF Form 2848 (Rev. January 2021), page 2, line 6. |
What is on the form
- Part I, line 1: Taxpayer information
- Taxpayer name and address, taxpayer identification number(s), daytime telephone and plan number. Form 2848, page 1
- Part I, line 2: Representative(s)
- Name, address, CAF number, PTIN, telephone and fax numbers for each representative, with checkboxes for copies of notices and new contact details. Form 2848, page 1
- Part I, line 3: Acts authorized
- Description of matter, tax form number, and years or periods. Form 2848, page 1
- Part I, lines 4 and 5a
- Specific use not recorded on the CAF checkbox; additional acts authorized. Form 2848, page 1
- Part I, lines 5b to 7
- Specific acts not authorized, retention or revocation of prior powers of attorney, and the taxpayer’s signature, date, title and printed name. Form 2848, page 2
- Part II: Declaration of Representative
- Each representative’s designation (a to r), licensing jurisdiction, bar, license, certification, registration or enrollment number, signature and date. Form 2848, page 2
Checked by PDF Tower: the official PDF has 2 pages and 92 fillable fields (70 text, 22 checkbox or radio), 139 KB. SHA-256 14377021f95856c4…, computed .
Edition and revisions
- Edition on this page: Rev. January 2021.
- Recent developments (IRS): Items to consider while completing Form 2848 (08-JULY-2026). Source
- All revisions at IRS
Sources
- About Form 2848 (IRS) Retrieved .
- Form 2848 (Rev. January 2021), official PDF Retrieved .
- Instructions for Form 2848 (Rev. September 2021), PDF Retrieved .
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