IRS Form 2848 Instructions: Complete Step-by-Step Guide (Updated for 2026)

IRS Form 2848 Instructions – Are you looking for clear, official IRS Form 2848 instructions to authorize a tax professional to represent you before the IRS? This comprehensive step-by-step guide walks you through everything you need to know about Form 2848 (Power of Attorney and Declaration of Representative), based directly on the latest official IRS resources as of February 2026.

Whether you’re dealing with an audit, tax dispute, or need help filing returns, Form 2848 lets you grant someone the legal authority to act on your behalf. We’ll cover what the form is, who can use it, exact line-by-line completion instructions, submission options (including the faster online method), revocation, and more.

Download the current forms here (always use the official IRS site):

What is IRS Form 2848?

Form 2848, titled Power of Attorney and Declaration of Representative, authorizes an eligible individual to represent you before the IRS and access your confidential tax information. It does not relieve you of your tax obligations—you remain fully responsible.

Key distinction: Use Form 2848 only when you want representation (the person can speak for you, sign agreements, etc.). If you only want to authorize someone to view your information without representation, use Form 8821 instead.

The form is recorded on the IRS Centralized Authorization File (CAF) for most uses, allowing your representative quick access across IRS systems.

When Should You Use Form 2848?

Common situations include:

  • IRS audits or examinations
  • Appeals or collections issues
  • Filing or amending returns
  • Requesting refunds, abatements, or payment plans
  • Handling penalties, innocent spouse relief, or FBAR matters
  • Estate, gift, employment, excise, or partnership tax issues

A separate Form 2848 is required for each taxpayer (e.g., spouses filing jointly need two separate forms).

Who Can Represent You? (Eligible Representatives)

Your representative must be eligible to practice before the IRS. Part II of the form lists designations (a–r):

  • (a) Attorney
  • (b) Certified Public Accountant (CPA)
  • (c) Enrolled Agent
  • (d) Enrolled Actuary
  • (e) Enrolled Retirement Plan Agent
  • (f) Registered Tax Return Preparer (limited scope)
  • (g)–(k) Various officers/employees for specific entities
  • (l) Student or law graduate in a Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) — must list lead attorney/CPA first
  • (m)–(r) Other categories (e.g., family members in limited cases, foreign representatives outside the U.S.)

Important limitations:

  • Unenrolled return preparers have restricted representation rights (only during exams of returns they prepared, no appeals or signing certain documents).
  • They must have a valid PTIN and, for most returns prepared after 2015, an Annual Filing Season Program Record of Completion.

Step-by-Step Guide: How to Fill Out IRS Form 2848?

Caution: Complete a separate form for each taxpayer. Use black ink or type. Electronic signatures are accepted only for online submission (see below).

Part I – Power of Attorney (Taxpayer Completes and Signs)

Line 1: Taxpayer Information
Enter your full name, address, taxpayer identification number(s) (SSN, ITIN, and/or EIN), daytime phone number, and plan number (if applicable, e.g., for employee plans).

Special rules:

  • Sole proprietors with Schedule C: Enter both SSN/ITIN and business EIN.
  • Partnerships under BBA (centralized audit regime): Enter partnership name, address, and EIN (not the PR’s personal TIN).
  • Corporations/consolidated returns: Use parent corporation info only.
  • Estates/trusts/deceased: Follow specific naming rules in the instructions.
  • Joint returns: Each spouse files separately.

Line 2: Representative(s)
List up to 4 eligible individuals (full name, address, phone, fax).

  • Check the box if you want them to receive copies of IRS notices/communications (maximum 2 per matter).
  • Enter CAF number (or “None” if new); PTIN if applicable.
  • Check “new” boxes for updated contact info.
  • For LITCs/STCPs: List lead attorney/CPA first, then student.

Line 3: Acts Authorized (Required)
Describe the tax matter(s), tax form number(s), and year(s)/period(s). Be specific — general terms like “all years” will cause rejection.

Examples:

  • “Income, 1040, 2023–2025”
  • “Employment, 941, 2024” (covers all quarters)
  • “Civil Penalty, Not Applicable, 2023”
  • For BBA partnerships: “Centralized Partnership Audit Regime (BBA), 1065, 2024”

You can include future periods (up to 3 years ahead for CAF recording).

Line 4: Specific Use Not Recorded on CAF
Check this box only for one-time or non-standard uses (e.g., private letter ruling, EIN application, Circular 230 disciplinary proceeding). These are not recorded on CAF and are mailed/faxed to the specific IRS office.

Line 5a: Additional Acts Authorized
Check any that apply:

  • Access IRS records via Intermediate Service Provider
  • Authorize disclosure to third parties
  • Substitute or add representative(s)
  • Sign a return (limited situations only — see instructions)
  • Other acts (specify in writing)

Line 5b: Specific Acts Not Authorized
The form already prohibits representatives from endorsing/refunding checks into their own accounts. List any additional restrictions here (e.g., “Cannot sign Form 870”).

Line 6: Retention/Revocation of Prior Power(s) of Attorney
Filing this form automatically revokes prior POAs for the same matters/periods.
Check the box if you want to keep prior POAs in effect.

Line 7: Taxpayer Declaration and Signature
Sign and date on page 2.

  • Individuals: Taxpayer signs.
  • Corporations: Officer with authority.
  • Partnerships (BBA): Partnership Representative (or Designated Individual).
  • Estates: Executor/personal representative.
  • Trusts: Trustee.

Part II – Declaration of Representative (Representative Completes and Signs)

The representative must sign and date, declaring under penalties of perjury that:

  • They are authorized to represent the taxpayer.
  • They have the required qualifications (insert letter a–r from the list).
  • Provide licensing jurisdiction, bar/license/certification/registration/enrollment number (if applicable).
  • For students/law graduates: Additional details required.

How to Submit Form 2848? (2026 Options)

The IRS strongly recommends online or digital methods for fastest processing.

  1. Online Submission (Preferred – Real-time or fast processing)
    • Go to IRS.gov/Submit2848 (or use Tax Pro Account for qualifying tax pros).
    • Sign in with Secure Access (or create account).
    • Upload completed PDF (or JPG/GIF, max 15 MB).
    • Electronic signatures accepted (typed name, digitized handwritten, stylus, etc.).
    • For remote e-signatures by third parties: Strict identity authentication required (photo ID + secondary verification).
    • Receive email confirmation and check status online.
  2. Fax
    Use the fax number from the Where To File chart in the instructions (based on your state; e.g., 855-214-7519 for many eastern states). Handwritten signatures only for fax/mail.
  3. Mail
    Send to the address in the Where To File chart (e.g., Memphis, TN for many states or Ogden, UT for others; international to Philadelphia).

Note: If you checked Line 4 (specific use), send directly to the handling IRS office.

Most authorizations process quickly when submitted correctly. Do not submit duplicates.

How to Revoke or Withdraw Form 2848?

To revoke (as taxpayer): Write “REVOKE” across the top of a copy of the original Form 2848, sign and date it, and submit via the same method.

To withdraw (as representative): Write “WITHDRAW” across the top of page 1, sign and date below, and submit.

You can also manage active authorizations in your Tax Pro Account.

Common Mistakes to Avoid

  • Using vague descriptions on Line 3 (“all taxes” or “all years”)
  • Naming more than 2 representatives for notices
  • Forgetting separate forms for joint filers
  • Incorrect signer on Line 7 for businesses/trusts
  • Submitting paper when electronic signatures are used (must be online)
  • Not attaching additional pages if needed for extra representatives
  • Forgetting PTIN/CAF or Annual Filing Season Program requirements for unenrolled preparers

Frequently Asked Questions (FAQs)

Can I use a substitute form instead of official Form 2848?
Yes, if it meets all IRS requirements (see Pub. 216), but you must attach a completed official Form 2848 for CAF recording.

Does Form 2848 expire?
No automatic expiration, but it covers only the specified matters/periods.

Can my representative sign my tax return?
Only if you specifically authorize it on Line 5a and meet limited IRS exceptions.

What if my address changes?
Form 2848 does not update your address with the IRS — file Form 8822 or 8822-B separately.

Is there a fee?
No fee to file Form 2848.

Final Tips for Success in 2026

  • Always use the most current version from IRS.gov/Form2848.
  • Prefer the online submission portal for speed and confirmation.
  • Keep copies of everything you submit.
  • Consult a qualified tax professional (attorney, CPA, or Enrolled Agent) to review before signing.
  • For low-income taxpayers, contact a Low Income Taxpayer Clinic (find via TaxpayerAdvocate.IRS.gov/litcmap).

This guide is based exclusively on official IRS publications: the Form 2848 (Rev. January 2021), Instructions for Form 2848 (Rev. September 2021), and current submission guidance from IRS.gov (last reviewed/updated as recently as November 2025 and February 2026). Tax laws and procedures can change — always verify the latest at IRS.gov before filing.

If you need help with a specific situation or have questions about your tax matter, consult a licensed tax professional or visit IRS.gov for free resources.