What is IRS Form 2848, and how do you file it?
Form 2848, Power of Attorney and Declaration of Representative, is how a taxpayer names someone to act for them with the IRS. The IRS says to "[u]se Form 2848 to authorize an individual to represent you before the IRS." The taxpayer signs it, the representative signs it, and the IRS records it. You can file it online, or by fax or mail.
Who can be named
The person must be eligible to practice before the IRS. Enrolled agents are one of the designations listed in Part II of the form, along with attorneys and CPAs. An EA writes the enrollment card number in the block provided. The IRS also says a student in a qualified Low Income Taxpayer Clinic or Student Tax Clinic Program may represent you under a special appearance authorization. The rules these people work under are in Circular 230.
You can name up to four representatives on one form. To name more, write that more are attached and file an additional Form 2848. You can ask for IRS notices to be copied to no more than two of them.
What goes on the form
Line 3 says what the representative can handle. Enter the description of the matter, the tax form number, and the years or periods. The IRS says not to write a general reference such as "All years," "All periods," or "All taxes," and it will return the form if you do. The instructions give "Income, 1040" for a calendar year as an example.
Future years have a limit. The IRS will not record on the CAF system future tax years or periods that go beyond 3 years from December 31 of the year it receives the form.
Be careful with lines 5a and 5b. The IRS says entries there can make the authorization "modified." A representative then cannot use the Transcript Delivery System for that taxpayer, or set up an installment agreement through Tax Pro Account. Checking the box on line 4 means the authorization will not be recorded on the CAF at all.
A new Form 2848 generally revokes any earlier power of attorney recorded for the same matter. To keep the old one, check the box on line 6 and attach a copy of each power of attorney you want to keep.
Who signs, and how
An individual signs and dates it. On a joint return, a spouse signs a separate Form 2848. For a corporation, an officer with legal authority to bind it signs and gives their title. For a partnership, all partners sign, unless a partner authorized under state law signs and attaches a copy of that authorization. The representative signs the declaration in Part II, and for most filers must do so within 45 days of the taxpayer's signature (60 days if the taxpayer lives abroad).
Signatures depend on how you file. By mail or fax, you must handwrite it. A form with an electronic signature can only go in online. Online, the IRS accepts a typed name, a scanned handwritten signature, or a signature from third-party software. If the taxpayer signs electronically in a remote transaction and you have no personal or business relationship with them, you must authenticate the taxpayer's identity.
How to file it
- Online. Go to IRS.gov/Submit2848. The instructions say you need a Secure Access account. Upload the form as a PDF, JPG or GIF. Submit one form at a time, even for a married couple filing jointly. If you already faxed or mailed a form, do not submit it online as well.
- Fax or mail. Use the number or address in the Where To File Chart in the instructions. The IRS says those numbers may change without notice, so read the chart on the day you file. If you checked the box on line 4, send the form to the IRS office handling that matter.
- Tax Pro Account. This works without the form. The IRS says it processes authorizations in real time, for individual taxpayers only. To ask for power of attorney there, you must be authorized to practice before the IRS.
The IRS lists Form 2848 as "Processed 2 business days after receipt."
The CAF number
The CAF number is a unique nine-digit number for the representative. It is not your SSN, EIN, PTIN or enrollment card number. The first time you file, enter "None." The IRS assigns the number when you first file a third-party authorization, and sends a letter with it. Individuals can also get one through Tax Pro Account. If you forget yours, the instructions give the Practitioner Priority Service line, 866-860-4259. Your PTIN is a different number.
Revoking or withdrawing
A taxpayer revokes by writing "REVOKE" across the top of the first page of the form, with a current signature and date, and mailing or faxing it. With no copy, send a signed statement. A representative withdraws by writing "WITHDRAW" on a copy and sending it the same way. A representative can also withdraw in real time in Tax Pro Account.
Form 2848 or Form 8821
| Form 2848 | Form 8821 | |
|---|---|---|
| Purpose | Authorize someone to represent you before the IRS | Let someone inspect and receive your confidential information |
| Speak for you | Yes | No. It "doesn't authorize your designee to speak on your behalf." |
| Online submission | IRS.gov/Submit2848 | IRS.gov/Submit8821 |
| Future years recorded | Up to 3 years from December 31 | Up to 3 years from December 31 |
If you want someone to represent you, not just see your information, use Form 2848.
Sources, checked November 4, 2026: IRS: About Form 2848 · IRS: Instructions for Form 2848 · IRS: Items to consider while completing Form 2848 · IRS: Submit Forms 2848 and 8821 online · IRS: Tax Pro Account · IRS: Processing status for tax forms · IRS: The Centralized Authorization File (CAF) · IRS: Instructions for Form 8821. Forms and fax numbers change, so check the IRS pages before you file. This is not legal advice.