IRS Form 2848 PDF & Fillable Version: How to Download and Use? (2026 Guide)

IRS Form 2848 PDF & Fillable – Are you looking to authorize a tax professional, attorney, or family member to represent you before the IRS? The IRS Form 2848 PDF (Power of Attorney and Declaration of Representative) is the official document you need. This comprehensive guide explains everything about the current fillable IRS Form 2848, including where to download it, step-by-step instructions on how to complete and submit it, electronic signature rules, and more—all based on the latest official IRS information as of February 2026.

Whether you’re handling an audit, filing an appeal, or managing tax matters, Form 2848 ensures your representative has the proper authority while protecting your confidential information. This article is optimized for accuracy and ease of use, drawing exclusively from IRS.gov resources.

What is IRS Form 2848?

IRS Form 2848, titled Power of Attorney and Declaration of Representative, authorizes an eligible individual to represent you (the taxpayer) before the IRS. This includes inspecting your confidential tax information, signing agreements, and performing other acts you could do yourself for specified tax matters.

Key facts:

  • A separate Form 2848 is required for each taxpayer (even spouses filing jointly).
  • The form does not change your mailing address with the IRS—use Form 8822 or 8822-B for that.
  • Authorization does not relieve you of your tax obligations.
  • Current revision: January 2021 (no updates as of February 2026; confirmed on IRS.gov/Form2848).

You can also use it for Foreign Bank and Financial Accounts (FBAR) issues tied to an income tax examination.

Related forms:

  • Form 8821 (Tax Information Authorization) – for viewing info only, no representation.
  • Form 56 – for fiduciary relationships.

Who Should Use IRS Form 2848?

Use Form 2848 if you want someone to:

  • Represent you in audits, appeals, collections, or examinations.
  • Sign tax returns or agreements (with limitations).
  • Receive copies of IRS notices and communications (up to two representatives).

Eligible representatives include attorneys, CPAs, enrolled agents, and others listed in the form’s Part II (see full list below).

Download the Official IRS Form 2848 PDF (Fillable Version)

The easiest and most secure way is to download directly from the IRS:

Direct download: IRS Form 2848 (Rev. January 2021) PDF

  • This is the official fillable PDF version. Open it in Adobe Acrobat Reader (free) to type directly into the fields, then print and sign (wet ink for fax/mail) or use electronic signatures for online submission.
  • Instructions PDF: Instructions for Form 2848 (Rev. September 2021)
  • Always use the latest version from IRS.gov to avoid rejection.

Pro tip: Save a blank copy for future use. Third-party sites may offer editable versions, but stick to the official IRS PDF for compliance.

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

Follow these instructions carefully. Incomplete or unsigned forms will be returned.

Part I – Power of Attorney (Taxpayer Completes)

  1. Line 1: Taxpayer Information
    Enter your name, address, TIN (SSN, ITIN, or EIN), daytime phone, and plan number (if applicable). Special rules apply for businesses, trusts, estates, partnerships under BBA, etc.
  2. Line 2: Representative(s)
    List up to four representatives (name, address, CAF number or “None”, PTIN). Check the box if they should receive notices (IRS sends to only two). Mark if address/phone is new.
  3. Line 3: Acts Authorized (Required)
    Specify the tax matter (e.g., “Income”), tax form (e.g., “1040”), and year/period (e.g., “2023”). Be specific—avoid “all years.” Future periods are limited to 3 years ahead.
  4. Line 4: Specific Use Not Recorded on CAF
    Check this for one-time matters (e.g., private letter ruling, FOIA). Submit directly to the handling IRS office.
  5. Line 5a: Additional Acts Authorized
    Check applicable boxes (e.g., sign a return, substitute representatives, access records via Intermediate Service Provider). For signing returns, explain the reason (e.g., illness).
  6. Line 5b: Specific Acts Not Authorized
    List any restrictions (e.g., cannot endorse refund checks).
  7. Line 6: Retention/Revocation of Prior Power(s) of Attorney
    Check to keep prior authorizations; otherwise, this revokes them for the same matters.
  8. Line 7: Taxpayer Signature
    Sign and date (handwritten for fax/mail). For businesses, authorized officer signs with title.

Part II – Declaration of Representative (Representative Completes)

Representatives declare under penalties of perjury and enter their designation (a–r):

  • (a) Attorney
  • (b) Certified Public Accountant (CPA)
  • (c) Enrolled Agent
  • (d) Officer
  • (e) Full-Time Employee
  • (f) Family Member
  • (g) Enrolled Actuary
  • (h) Unenrolled Return Preparer
  • (k) Qualifying Student or Law Graduate (LITC/STCP)
  • (r) Enrolled Retirement Plan Agent

Include licensing jurisdiction, bar/license number, signature, and date. Representatives must sign in the order listed.

Cautions: Form 2848 is invalid for any purpose other than IRS representation. Joint return years require separate forms per spouse.

How to Submit Form 2848 to the IRS?

Preferred method: Online (Fastest and Secure)

  1. Go to IRS Submit Forms 2848 and 8821 Online.
  2. Sign in with Secure Access (or create an account).
  3. Answer questions about the form.
  4. Upload the completed, signed PDF (or JPG/GIF; max 15 MB). Include attachments in one file.
  5. Receive email confirmation.

Benefits: Real-time status checks (via processing status tool), works for individuals and pros via Tax Pro Account. Submit one form at a time.

Fax or Mail (Use if no online access):
Refer to the Where To File Chart in the instructions (based on your state). Fax numbers may change—verify at IRS.gov/Form2848.

  • Specific-use forms (Line 4 checked): Send to the IRS office handling the matter.
  • Processing: Forms are handled in order received. Check status online; no automatic notification.

Electronic Signatures (Online submissions only):
Accepted: Typed name, scanned handwritten signature, stylus/pad signature, or third-party software. For remote signings without a prior relationship, representatives must authenticate identity (photo ID, secondary verification, record details). Retain records.

Tips for Success and Common Mistakes to Avoid

  • Use the official fillable PDF and Adobe Reader for best results.
  • Be specific on Line 3—vague descriptions cause delays.
  • Limit to eligible representatives only.
  • For Tax Pro Account users (professionals): Real-time processing and easy withdrawals.
  • Do not use for non-IRS matters.
  • Common rejections: Missing signatures/dates, wrong revision, no authentication for e-signatures, multiple forms in one upload.
  • Processing times vary—check the Form 2848/8821 processing status tool.

Publication 947 (Practice Before the IRS and Power of Attorney) offers additional guidance.

How to Revoke or Withdraw a Power of Attorney?

  • Write “REVOKE” across the top of a copy, sign/date, and submit online/fax/mail.
  • Or send a signed statement identifying the taxpayer, representative, matters/years, and “revoke all” if desired.
  • Representatives can withdraw similarly with “WITHDRAW.”

Frequently Asked Questions (FAQs)

Is the IRS Form 2848 PDF fillable?
Yes—the official January 2021 version is fully fillable in PDF readers.

Can I submit Form 2848 online in 2026?
Yes, via the dedicated IRS portal—highly recommended.

Who can sign on my behalf?
Only listed eligible designations; family members and certain employees have restrictions.

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

What if I need representation for multiple years?
List them clearly on Line 3; one form can cover multiple matters.

For personalized advice, consult a qualified tax professional or Low Income Taxpayer Clinic (LITC).

Conclusion: Get Your IRS Form 2848 Handled Correctly

Downloading and using the IRS Form 2848 PDF is straightforward when you follow official instructions. By using the fillable version, submitting online, and ensuring complete details, you’ll authorize representation quickly and securely.

Bookmark the official IRS page: About Form 2848. Always verify the latest at IRS.gov, as procedures can evolve.

This guide reflects current IRS resources (last reviewed February 2026). For complex situations, seek professional tax help to avoid issues.

Sources: IRS.gov (Form 2848 PDF, Instructions, Submit Online page, About page). This article is for informational purposes only and is not tax or legal advice.