Federal Power of Attorney and Declaration of Representative

Power of Attorney and Declaration of Representative
Form 2848 (Rev. January 2021)
Check Form for Common Errors & Reminders

2848

Form
(Rev. January 2021)
Department of the Treasury
Internal Revenue Service

Part I

1

Power of Attorney
and Declaration of Representative
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OMB No. 1545-0150
For IRS Use Only
Received by:

Go to www.irs.gov/Form2848 for instructions and the latest information.

Name

Power of Attorney

Telephone

Caution: A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored
for any purpose other than representation before the IRS.

Function
Date

/

/

Taxpayer information. Taxpayer must sign and date this form on page 2, line 7.
Taxpayer identification number(s)

Taxpayer name and address

Daytime telephone number

Plan number (if applicable)

hereby appoints the following representative(s) as attorney(s)-in-fact:
2
Representative(s) must sign and date this form on page 2, Part II.
Name and address

Check if to be sent copies of notices and communications
Name and address

Check if to be sent copies of notices and communications
Name and address

(Note: IRS sends notices and communications to only two representatives.)
Name and address

CAF No.
PTIN
Telephone No.
Fax No.
Check if new: Address
PTIN
Telephone No.
Fax No.
Check if new: Address

Fax No.

Telephone No.

Fax No.

Telephone No.

Fax No.

Telephone No.

Fax No.

CAF No.
PTIN
Telephone No.
Fax No.
Check if new: Address
CAF No.
PTIN
Telephone No.

Fax No.
(Note: IRS sends notices and communications to only two representatives.) Check if new: Address
to represent the taxpayer before the Internal Revenue Service and perform the following acts:
3

Telephone No.

CAF No.

Acts authorized (you are required to complete line 3). Except for the acts described in line 5b, I authorize my representative(s) to receive and
inspect my confidential tax information and to perform acts I can perform with respect to the tax matters described below. For example, my
representative(s) shall have the authority to sign any agreements, consents, or similar documents (see instructions for line 5a for authorizing a
representative to sign a return).

Description of Matter (Income, Employment, Payroll, Excise, Estate, Gift,
Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Sec.
4980H Shared Responsibility Payment, etc.) (see instructions)

Tax Form Number
(1040, 941, 720, etc.) (if applicable)

Year(s) or Period(s) (if applicable)
(see instructions)

4

Specific use not recorded on the Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on
▶
CAF, check this box. See Line 4. Specific Use Not Recorded on CAF in the instructions . . . . . . . . . . . . . .

5a

Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts (see
Access my IRS records via an Intermediate Service Provider;
instructions for line 5a for more information):
Authorize disclosure to third parties;
Substitute or add representative(s);
Sign a return;

Other acts authorized:

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.

Cat. No. 11980J

Form 2848 (Rev. 1-2021)

Page 2

Form 2848 (Rev. 1-2021)

b

6

Specific acts not authorized. My representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or
accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other
entity with whom the representative(s) is (are) associated) issued by the government in respect of a federal tax liability.
List any other specific deletions to the acts otherwise authorized in this power of attorney (see instructions for line 5b):
Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of
attorney on file with the Internal Revenue Service for the same matters and years or periods covered by this form. If you do not want to
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revoke a prior power of attorney, check here . . . . . . . . . . . . . . . . . . . . . . . . . . .

YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.
7

Taxpayer declaration and signature. If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power
of attorney even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner,
partnership representative (or designated individual, if applicable), executor, receiver, administrator, trustee, or individual other than the
taxpayer, I certify I have the legal authority to execute this form on behalf of the taxpayer.
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IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER.

Date

Signature

Print name

Part II

Title (if applicable)

Print name of taxpayer from line 1 if other than individual

Declaration of Representative

Under penalties of perjury, by my signature below I declare that:
• I am not currently suspended or disbarred from practice, or ineligible for practice, before the Internal Revenue Service;
• I am subject to regulations in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service;
• I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and
• I am one of the following:
a Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.
b Certified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown below.
c Enrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230.
d Officer—a bona fide officer of the taxpayer organization.
e Full-Time Employee—a full-time employee of the taxpayer.
f Family Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister).
g Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before
the IRS is limited by section 10.3(d) of Circular 230).
h Unenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1)
prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or
claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s). See Special Rules
and Requirements for Unenrolled Return Preparers in the instructions for additional information.
k Qualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or
accounting student, or law graduate working in a LITC or STCP. See instructions for Part II for additional information and requirements.
r Enrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the
Internal Revenue Service is limited by section 10.3(e)).

IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THE
POWER OF ATTORNEY. REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.

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Note: For designations d–f, enter your title, position, or relationship to the taxpayer in the “Licensing jurisdiction” column.
Designation—
Insert above
letter (a–r).

Licensing jurisdiction
(State) or other
licensing authority
(if applicable)

Bar, license, certification,
registration, or enrollment
number (if applicable)

Signature

Date

Form 2848 (Rev. 1-2021)