IRS Form 2848: Power of Attorney and Declaration of Representative — Complete Practitioner Guide

When Form 2848 Is Required

Form 2848 is required any time a practitioner needs to: speak with the IRS about a client's account by phone or in person; receive copies of IRS notices and correspondence on behalf of the client; represent the client in an audit, examination, or collection matter; sign documents on behalf of the client; or receive tax information that is otherwise protected by §6103. The form authorizes the representative to perform specific acts on behalf of the taxpayer for specific tax years and tax types.

Form 2848 is not required for: preparing and filing tax returns (no POA needed to prepare a return); e-filing a return (the e-file authorization is handled by Form 8879); or accessing the client's tax transcripts through the IRS Transcript Delivery System (TDS) if the practitioner has a valid CAF number on file from a prior 2848.

Line-by-Line Instructions

Part I — Taxpayer Information: Enter the taxpayer's name, address, SSN/EIN, daytime phone, and plan number (if applicable). For joint returns, both spouses must sign the form if both are being represented — a single spouse cannot authorize representation for the other spouse without their signature.

Line 3 — Tax Matters: Specify the type of tax (Income, Employment, Excise, etc.), the tax form number (1040, 941, etc.), and the specific years or periods. Be precise — the IRS will only honor the POA for the exact years and tax types listed. For open-ended representation (e.g., for a business with ongoing employment tax issues), list specific years rather than "all years" — the IRS will reject overly broad authorizations.

Line 4 — Specific Use Not Recorded on CAF: Check this box only for one-time or specific-use authorizations (e.g., a single IRS interview). If checked, the POA will not be recorded on the CAF and the practitioner will need to present the original form at each IRS contact. For ongoing representation, leave this box unchecked.

Line 5 — Acts Authorized: The standard authorization covers all acts except: signing a return (requires specific authorization), receiving a refund check (requires specific authorization), and substituting another representative. Check the appropriate boxes if these additional authorities are needed.

Part II — Representative Information: Each representative must provide their name, address, CAF number, PTIN, phone, and designation (CPA, attorney, enrolled agent, etc.). Up to four representatives can be listed on a single Form 2848. The first representative listed will receive all IRS correspondence unless otherwise specified.

Common Rejection Reasons

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