Fill Out IRS Form 2848 Online
Power of Attorney and Declaration of Representative
Internal Revenue Service
Authorizes an individual, such as a CPA or attorney, to represent a taxpayer before the IRS.
Reviewed July 2026
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IRS Form 2848, Power of Attorney and Declaration of Representative, authorizes an eligible individual, such as an attorney, CPA, or enrolled agent, to represent you before the IRS. Once processed, your representative can speak with the IRS on your behalf, receive your confidential tax information, and handle the specific tax matters and years you list on the form.
You can complete Form 2848 in the Universal PDF editor, filling in the taxpayer, representative, and tax matter sections directly in your browser. Download the finished PDF for signatures and submit it to the IRS by mail, fax, or the IRS online submission portal.
What is Form 2848 used for
Form 2848 creates a limited power of attorney for federal tax matters. It does not hand over blanket authority; it applies only to the tax forms, issues, and periods you specify. Representatives can then negotiate with the IRS, respond to notices, attend conferences, and sign certain documents within the scope you grant.
Representation requires someone eligible to practice before the IRS, such as an attorney, CPA, or enrolled agent, with limited exceptions like supervised students in qualified tax clinics. If you only want someone to view your tax information without acting for you, Form 8821 is the lighter-weight option.
Who needs to file Form 2848
The form is filed by the taxpayer who is granting the authority, though in practice the representative usually prepares it.
- Taxpayers under audit or examination who want a professional to deal with the IRS directly
- People resolving collection matters, such as installment agreements or offers in compromise
- Filers responding to IRS notices or appealing a determination
- Businesses and individuals whose tax professional needs authority to call the IRS and receive account information
How to fill out Form 2848
The form has two parts: the power of attorney itself and the representative's declaration. Vague or overly broad entries are a common cause of rejection, so be specific.
- Line 1: your name, address, and taxpayer identification number
- Line 2: each representative's name, address, CAF number, PTIN if applicable, and contact details
- Line 3: the description of the tax matter (for example, income), the form number (for example, 1040), and the specific years or periods covered
- Line 5a and 5b: any additional acts you authorize or acts you want to withhold
- Line 6: whether prior powers of attorney stay in effect; a new filing normally revokes earlier ones for the same matters
- Line 7: your signature and date; joint filers each submit their own Form 2848
- Part II: the representative signs and enters their license or designation details
Where to send it and deadlines
There is no filing deadline; you submit Form 2848 whenever representation is needed, and it stays in effect until it is revoked or withdrawn. The IRS accepts the form through its online submission portal, by fax, or by mail, with the correct fax number and address depending on your location as listed in the instructions on IRS.gov.
If you are working with the IRS on an active matter, you can also give a copy directly to the IRS employee handling your case.
Frequently asked questions
Form 2848 authorizes someone to represent and act for you before the IRS. Form 8821 only allows the named person or organization to receive and inspect your tax information, with no authority to advocate or make decisions on your behalf.
Generally someone eligible to practice before the IRS, such as an attorney, CPA, or enrolled agent. Certain others qualify in limited roles, including family members in some cases and supervised students in qualified tax clinic programs.
Write REVOKE across the top of a copy of the filed Form 2848, sign and date it, and send it to the IRS, or send a signed statement describing the authority being revoked. Filing a new 2848 for the same matters also revokes the earlier one unless you indicate otherwise.
No. Each spouse must complete and sign a separate Form 2848, even when appointing the same representative for the same joint return years.
Only to a limited extent. The IRS accepts future periods ending no later than three years after the end of the year in which the form is received, as detailed in the instructions.
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