IRS Form 2848: How To Fill Out IRS Power of Attorney Form

power of attorney form tax

IRS Form 2848 is used to file for IRS power of attorney. This form is used by the taxpayer to authorize an individual to represent them before the IRS. Although the process of filing for IRS power of attorney is rather simple, the steps that you take when completing Form 2848 are very important.

Line 1: Taxpayer Information

Individuals need to include their name, social security number, or employer identification number, as well as their address. For a join return, your spouse must also include his/her name, social security number, and address if different from yours.

Corporations must include name, employer identification number, and address of the business.

Line 2: Representative

On this line you will enter your representative’s full name. Only individual persons can be named as a representative, not an entire company. It is important to use the same full name on all correspondence to avoid confusion and mistakes. You have the ability to name up to three representatives. If for some reason you need to add more, indicate this on line two and attach an additional Form 2848 with this information.

You must also enter the nine digit CAF for each named representative. If a CAF number has not been assigned to your representative write “none” and the IRS will issue one. Check the box to indicate if telephone number, fax number, or address has changed since the CAF was assigned.

Line 3: Tax Matters

This line is for the type of tax, form number, and year(s). For example, you may include “Income Tax, 1040, 2008” or something similar. It is important to be specific on this line. The IRS does not accept general references such as “all types of tax” or “all years.”

Line 4: Specific Uses Not Recorded on CAF

Check the box listed on Line 4 if the IRS power of attorney is for a use that will not be named on the CAF. An IRS power of attorney will not be recorded if it does not relate to a specific period.

Line 5: Acts Authorized

This line is used to modify the acts that the named representatives can perform on your behalf. Describe additions or deletions in detail. For example: substituting representatives, disclosure of returns to a third party, and authority to sign your return.

Line 6: Receipt of Refund Checks

If you want your representative to be able to receive refund checks, but not endorse them, you must make this clear on line 6 by initialing and filling in that person’s name.

Line 7: Notices and Communications

All notices and communication will be sent to you and the representative listed. There are two boxes that you can check:

Box A: The original will be forwarded to you, and subsequent copies to the first two listed representatives.

Copy B: The original will be forwarded to you, and no copies will be sent to any representatives.

Line 8: Retention/Revocation of Prior Power(s) of Attorney

If there is an existing IRS power of attorney that you do not want to revoke, check the box provided on this line and attach a copy of the power(s) of attorney.

Line 9: Signature of Taxpayers

Individuals must sign and date the IRS power of attorney. If a joint return is filed and both spouses are involved, both must sign.

IRS power of attorney for a corporation requires a signature from an organization officer with authority to bind the taxpayer.

Part II: Declaration of Representative

The second part of the IRS power of attorney is where your representative signs and dates, while also entering his designation – such as attorney, certified public accountant, enrolled agent, officer, family member, etc.

With this information you should have a better understanding of how to file for IRS power of attorney. Most of the time the professional you choose to represent you will help you fill out this form properly, if you need representation, we can help, simply fill out the form in the upper right.

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