IRS Form 2848 – Power of Attorney and Declaration

Form 2848, Power of Attorney and Declaration of Representative, authorizes an eligible individual to represent a taxpayer before the IRS for the tax matters and periods listed on the form. The current IRS form remains the January 2021 revision. Its older revision date does not make it obsolete; the IRS continues to list it as the current form while updating submission guidance separately.

Form 2848 is a representation form, not merely a permission slip to receive tax information. If the goal is information access without representation authority, Form 8821 may be the more relevant authorization.

What Does Form 2848 Authorize?

When properly completed, Form 2848 can authorize a representative to receive and inspect confidential tax information and perform permitted acts for the specific tax matters listed on the authorization. The form itself states that it is honored for representation before the IRS.

Authority is limited by the tax type, form number, years or periods, and other descriptions entered on the form. A broad statement such as “all taxes for all years” does not substitute for completing the tax-matter section as required by the instructions.

Who Can Be a Representative?

The IRS says the individual authorized on Form 2848 must be eligible to practice before the IRS, subject to the categories and limitations described in the form and Circular 230 rules. Examples can include attorneys, certified public accountants, enrolled agents, and other individuals who qualify under the applicable representation rules. Part II of the form is the representative’s declaration of status and authority.

Representation rules can be narrower for some categories, so do not assume that any friend, employee, bookkeeper, or family member can perform every act before the IRS simply because that person is trusted by the taxpayer.

How to Complete Form 2848

1. Taxpayer Information

Enter the taxpayer name, address, taxpayer identification number, and other identifying information requested. The form cautions that a separate Form 2848 must be completed for each taxpayer.

2. Representative Information

Enter each representative’s name, address, telephone information, CAF number if assigned, PTIN where applicable, and other requested details. The form also allows certain representatives to be designated to receive copies of notices and communications.

3. Acts Authorized and Tax Matters

Line 3 identifies the tax information, forms, years or periods, and specific tax matters covered by the authorization. This is one of the most important sections because the IRS uses it to determine the scope of authority.

4. Additional Acts or Restrictions

Later lines address special-use authorizations, additional permitted acts, restrictions, and whether prior powers of attorney remain in effect. Read the instructions before changing the standard authority.

5. Signatures and Declaration

The taxpayer signs the authorization, and each representative completes and signs the declaration in Part II as required. For joint taxpayers, representation is generally handled separately rather than assuming one spouse’s authorization automatically covers the other.

How to Submit Form 2848 in 2026

The IRS currently provides multiple submission methods:

• Online secure upload for Forms 2848 and 8821.
• Fax using the destination listed in the current instructions.
• Mail using the current IRS address for the applicable authorization unit.

Submission rules can change even when the PDF revision does not. That is why this page separates the form’s January 2021 revision from the date the current IRS submission process was verified.

Electronic vs. Handwritten Signatures

The IRS permits specified electronic signatures when Form 2848 is submitted through its online authorization upload process. Forms sent by fax or mail must have handwritten “wet ink” signatures under the current IRS submission guidance. Do not electronically sign a form and then assume that the same signature is valid for a faxed or mailed copy.

Form 2848 vs. Form 8821

Choose the form based on the authority actually needed rather than simply using the broader form by default.

How Long Does a Form 2848 Authorization Last?

An authorization generally remains in effect for the matters and periods it covers until it is revoked, a representative withdraws, or another rule ends or replaces the authorization. Submitting a new authorization for the same matters can affect a prior authorization. Review line 6 and the current instructions if older representatives should remain authorized.

Revoking or Withdrawing an Authorization

The IRS provides procedures for a taxpayer to revoke an authorization and for a representative to withdraw. Current online guidance instructs taxpayers using a copy of the authorization to mark it as a revocation, sign, date, and submit it according to the instructions. A representative withdrawing uses the IRS withdrawal procedure. Follow the current IRS page because processing methods can be updated independently of the form revision.

Common Form 2848 Mistakes

• Assuming the January 2021 revision is outdated even though it remains the current IRS form.
• Using Form 2848 when only information access is needed.
• Failing to list the tax form, matter, and years or periods precisely enough.
• Missing the taxpayer signature or representative declaration.
• Using an electronic signature and then mailing or faxing the form despite current signature rules.
• Using an old fax number or mailing address instead of the current IRS instructions.

Frequently Asked Questions

Is there a 2026 Form 2848?

No new 2026 revision is currently listed. The IRS Forms directory continues to list the January 2021 Form 2848 as the current form.

Does Form 2848 let anyone represent me?

No. The IRS requires the named representative to be eligible to practice before the IRS for the type of representation involved.

Can I submit Form 2848 online?

Yes. The IRS currently provides a secure online submission option, as well as fax and mail alternatives. Signature requirements differ by submission method.

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