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    Comprehensive Tax Resolution

    IRS Form 2848

    Power of Attorney and Declaration of Representative

    Form 2848 is the IRS Power of Attorney that authorizes a CPA, attorney, or Enrolled Agent to represent you before the IRS — receiving your notices, speaking on your behalf, and negotiating resolutions.

    Form
    Form 2848
    Who files
    Any taxpayer engaging a credentialed representative
    Last reviewed
    2025
    Reviewed by Franklin Sofi, MBA, CPA, CTRSAbout the author (214) 646-3802
    First page of IRS Form 2848 — Power of Attorney and Declaration of RepresentativeOfficial IRS PDF
    Purpose
    Authorizes a CPA, attorney, or Enrolled Agent to represent you before the IRS.
    Who files
    Any taxpayer engaging a credentialed representative.
    When used
    Filed at the start of every representation engagement so the IRS communicates with your representative instead of you.

    What Form 2848 actually does

    Form 2848, Power of Attorney and Declaration of Representative, is the document that gives a credentialed tax professional the legal authority to act on your behalf with the IRS. Once filed and accepted, the representative can receive copies of your IRS notices, request transcripts, attend interviews, negotiate installment agreements, sign closing agreements, and represent you in audits and appeals.

    Only attorneys, CPAs, Enrolled Agents (EAs), enrolled actuaries, and enrolled retirement-plan agents may be appointed under Part II of Form 2848 with full representation rights. Unlicensed return preparers can only sign as 'unenrolled return preparers' and have very limited authority.

    Form 2848 is specific — it must list each tax form (1040, 941, 1120, etc.) and each tax period covered. A 2848 for tax year 2022 does not give your representative authority for 2023. The form does not authorize the representative to receive refund checks, sign returns (except in very narrow circumstances), or substitute another representative without explicit authority.

    How to file Form 2848, step by step

    1. 01

      Choose the right representative

      Confirm your representative is a credentialed CPA, attorney, or Enrolled Agent. Ask for their CAF (Centralized Authorization File) number — they will need it for Form 2848.

    2. 02

      Complete Part I (Taxpayer Information)

      Your name, SSN or EIN, address, and phone number. For joint returns, each spouse must file a separate 2848 even when using the same representative.

    3. 03

      List the representative(s) in Part I, Line 2

      Up to four representatives may be listed. Each needs their CAF number, PTIN, and licensing information.

    4. 04

      Specify acts authorized (Line 3)

      Identify each tax form and each tax period or year. 'All years' or 'all forms' is invalid and the IRS will reject the 2848. Future years may be specified up to 3 years ahead of the year filed.

    5. 05

      Sign and date

      The taxpayer signs in Part I; the representative completes the Declaration of Representative in Part II including the licensing jurisdiction.

    6. 06

      Submit the form

      Fastest method: the representative uploads via the IRS Tax Pro Account or submits through e-Services. Fax to the IRS CAF unit at the number on the form instructions. Mail is slowest (4-6 weeks for processing).

    Mistakes that get Form 2848 rejected

    Listing 'all years' or 'all taxes' — the form will be rejected
    Forgetting to include the representative's CAF number
    Filing a single 2848 for a joint return (each spouse needs their own)
    Not revoking prior 2848s when changing representatives — both reps remain authorized until revoked
    Listing a non-credentialed preparer in Part II — only attorneys, CPAs, and EAs qualify

    Form 2848 — frequently asked questions

    How long does it take the IRS to process Form 2848?+

    Online submission via Tax Pro Account is typically processed within 5 business days. Fax submissions take 1-2 weeks. Mailed submissions can take 4-6 weeks during peak season.

    What's the difference between Form 2848 and Form 8821?+

    Form 2848 authorizes representation (talking to the IRS for you, negotiating, signing agreements). Form 8821 only authorizes the IRS to share your information with a designated third party — no representation rights.

    Can I revoke a Power of Attorney?+

    Yes. Write 'REVOKE' across the top of a copy of the original 2848, sign and date, and send it to the IRS CAF unit. Alternatively, submit a new 2848 — by default it revokes prior authorizations for the same matters unless you check the box to keep them in effect.

    Does Form 2848 cover state tax issues?+

    No. Form 2848 is for federal tax matters only. Most states have their own Power of Attorney form (California Form 3520, New York POA-1, etc.).

    Need help with Form 2848?

    A CPA can prepare and file Form 2848 correctly the first time — and represent you through whatever follows.

    (214) 646-3802
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