IRS forms
Form 2848: IRS power of attorney, who can sign, line-by-line rules, where to file and how to revoke
Form 2848, Power of Attorney and Declaration of Representative, lets an eligible individual represent you before the IRS. Who can be named, Line 3 rules (no 'all years'), the 3-year CAF limit, signatures and the 45-day window, online, fax and mail addresses, and how to revoke or withdraw.
Prepared by Aldro Accounting · Updated · Sources checked
The quick answer
Form 2848, Power of Attorney and Declaration of Representative, authorizes an individual who is eligible to practice before the IRS to represent you and to receive and inspect your confidential tax information. It has no annual filing date. You submit it online at IRS.gov/Submit2848, or by fax or mail to the CAF unit for your state, and it must name specific tax matters, forms and years.
What Form 2848 does
Use Form 2848 to authorize an individual to represent you before the IRS. The person must be eligible to practice before the IRS, and the authorization also lets them receive and inspect your confidential tax information. You can also file it if the IRS begins an FBAR examination as a result of an income tax examination.
Using the form is voluntary, and naming a representative doesn't relieve you of your tax obligations. The address you enter doesn't change your last known address with the IRS. That takes Form 8822, or Form 8822-B for a business.
Form 2848 vs Form 8821 vs Form 56
Filing Form 2848 doesn't revoke a Form 8821 that's in effect.
Who can be named as a representative
Only individuals can be named. Corporations, associations, partnerships and other non-individuals aren't eligible to practice before the IRS.
Each representative signs the Part II declaration under penalties of perjury and enters the letter of the category they practice under, items (a) to (r). The categories include (a) attorney, (b) certified public accountant, (c) enrolled agent, (d) officer, (e) full-time employee, (f) family member, (g) enrolled actuary, (h) unenrolled return preparer, (k) qualifying student or law graduate and (r) enrolled retirement plan agent.
An unenrolled return preparer has limited rights. For returns prepared after December 31, 2015, they need an Annual Filing Season Program Record of Completion, and they can't represent anyone before appeals officers, revenue officers or Chief Counsel attorneys. A qualifying student or law graduate is purged from the CAF 130 days after the taxpayer signs.
Line-by-line rules that get forms returned
The instructions list what the IRS will reject or not record.
- Line 1: spouses on a joint return each file their own Form 2848, even for the same representative. A trust lists the trustee's name, title and address and the trust's name and EIN. A subsidiary in a consolidated group files its own form for separate returns such as Forms 720, 940 and 941.
- Line 2: enter each representative's nine-digit CAF number, or "None" and the IRS will issue one. To name more than four, attach another Form 2848. No more than two representatives can receive copies of IRS notices for the same matter.
- Line 3: describe the matter, the form number and the years or periods. The IRS returns any form that says "All years," "All periods" or "All taxes." Fiscal years use the YYYYMM ending month. Future periods more than 3 years after December 31 of the year the IRS receives the form aren't recorded.
- Line 4: check it for a specific use not recorded on the CAF, and send the form to the IRS office handling that matter.
- Line 6: a new Form 2848 recorded on the CAF generally revokes earlier ones for the same matter. To keep them, check line 6 and attach copies.
- Line 7: if it isn't completed, signed and dated, the IRS returns it. A corporate officer with authority to bind the company signs with their exact title. For a partnership, all partners sign unless one is authorized to act for it.
Signatures and the 45-day window
Forms filed by mail or fax need a handwritten signature. Digital, electronic or typed-font signatures are valid only on forms submitted online at IRS.gov/Submit2848.
Usually the taxpayer signs first. For domestic authorizations, the representative must then sign within 45 days, or 60 days when the taxpayer lives abroad. Representatives sign Part II in the order they're listed on line 2.
If the form is e-signed remotely, the third party must authenticate the signer's identity, for example by inspecting a government photo ID and verifying name, address and SSN or ITIN against a tax return, IRS letter or utility statement.
Where to file Form 2848
Online submission needs a Secure Access account. Upload one form at a time, even for married couples filing jointly, as a PDF, JPG or GIF up to 15 MB with attachments in the same file. Don't submit online a form you've already faxed or mailed.
Scroll sideways to see all columns.
| If you live in | Mail to | Fax |
|---|---|---|
| AL, AR, CT, DE, DC, FL, GA, IL, IN, KY, LA, ME, MD, MA, MI, MS, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV | Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118 | 855-214-7519 |
| AK, AZ, CA, CO, HI, ID, IA, KS, MN, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WI, WY | Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201 | 855-214-7522 |
| APO/FPO, U.S. territories, Puerto Rico or outside the United States | Internal Revenue Service, International CAF Team, 2970 Market Street, MS: 4-H14.123, Philadelphia, PA 19104 | 855-772-3156, or 304-707-9785 from outside the U.S. |
If your agent e-files your individual return under line 5a, attach Form 2848 to Form 8453 and mail it. Fax numbers may change without notice, so the IRS points to IRS.gov/Form2848 for updates.
Revoking or withdrawing
To revoke a power of attorney without naming someone new, write "REVOKE" across the top of the first page with a current signature and date below it. A representative who wants out writes "WITHDRAW" the same way.
Aldro's flat yearly price covers preparing and filing every federal and state business return the business needs for the year. Our team prepares and files them.
Worked example
A calendar-year S corporation in Texas wants its tax preparer to handle a notice about its 2025 Form 1120-S and its Form 941 for the second quarter of 2026. On line 3 it writes "Income, Form 1120-S, 2025" and "Employment, Form 941, 06/30/2026", not "All taxes." An officer who can bind the corporation signs with their exact title, the preparer signs Part II within 45 days, and the form is faxed to 855-214-7522, the Ogden number for Texas.
Common questions
What's the difference between Form 2848 and Form 8821?
Form 2848 lets an eligible individual represent you. Form 8821 only lets someone inspect and receive your confidential information.
Can a married couple use one Form 2848?
No. Each spouse files a separate Form 2848 for a joint return, even for the same representative.
Can I write 'All years' on line 3?
No. The IRS returns any Form 2848 with a general reference like "All years," "All periods" or "All taxes."
Are electronic signatures allowed?
Only for forms submitted online at IRS.gov/Submit2848. Mailed and faxed forms need a handwritten signature.
Does a new Form 2848 cancel the old one?
Generally yes, for the same matter, unless you check line 6 and attach the earlier one. It doesn't revoke a Form 8821.
Is there a due date for Form 2848?
No annual date. It's voluntary, but the representative must sign within 45 days of the taxpayer (60 days if the taxpayer lives abroad).
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Sources
- IRS: About Form 2848 · checked October 31, 2026
- IRS: Instructions for Form 2848 · checked October 31, 2026
- IRS: Form 2848 · checked October 31, 2026
- IRS: IRM 4.11.55 · checked October 31, 2026
- IRS: Submit Forms 2848 and 8821 online · checked October 31, 2026
This guide explains general rules from the sources listed. It isn’t tax advice for your situation.