Form 2848, Power of Attorney and Declaration of Representative, is the IRS form you use to let an eligible person, such as an attorney, CPA or enrolled agent, represent you before the IRS. It also lets them receive and inspect your confidential tax information, and you can submit it online at IRS.gov/Submit2848, by fax or by mail.
If the IRS has written to your business and you want your accountant to deal with it, Form 2848 is usually the first thing they'll ask you to sign. It's a powerful form, so it's worth knowing exactly what it hands over, who's allowed to use it and how to take it back.
What a Form 2848 authorizes
The IRS instructions say a power of attorney lets the representatives you list inspect and receive your confidential tax information and perform all acts you can perform for the matters on the form, such as signing agreements, consents and waivers. There are limits built in:
- Representatives can't endorse or otherwise negotiate any check, including refund checks.
- They can't sign Form 907, the agreement to extend the time to bring suit, unless you add that on line 5a.
- You can list acts you don't want them to perform on line 5b.
- The authority only covers the tax matters, form numbers and years you list.
Who can represent you
The person must be eligible to practice before the IRS, and Part II of the form lists the eligible designations. The common ones for small businesses are attorneys, CPAs and enrolled agents. Students in a qualified Low Income Taxpayer Clinic or Student Tax Clinic Program can also represent you under a special authorization.
The unenrolled preparer limit
This is the part that surprises people. An unenrolled return preparer, meaning a paid preparer who isn't an attorney, CPA, enrolled agent or similar, can only represent you during an examination of the tax period covered by a return they prepared and signed. They need a valid PTIN and, for returns signed after December 31, 2015, an Annual Filing Season Program Record of Completion. Even then, they can't sign closing agreements, extend the time to assess or collect tax, sign waivers or claim refunds for you.
If your preparer doesn't meet those rules, the IRS says you can file Form 8821 instead, which lets them see your information but not represent you. My comparison of a tax attorney and a tax preparer explains when each makes sense.
Form 2848 or Form 8821?
| Form 2848 | Form 8821 | |
|---|---|---|
| Purpose | Representation before the IRS | Access to your tax information only |
| Who can be named | Individuals eligible to practice before the IRS | Any individual or organization you choose |
| Can argue your case and sign agreements | Yes, within the acts you authorize | No |
| Can negotiate your refund check | No | No |
How to fill in and submit it
- Line 1: your name, address and taxpayer identification number (for a business, its EIN).
- Line 2: each representative's name, address and nine-digit CAF number, or 'None' if they don't have one yet.
- Line 3: the type of tax, the form number, such as Form 1120, and the years or periods.
- Line 4: tick it only for a specific use not recorded on the CAF, then send it to the IRS office handling that matter.
- Lines 5a and 5b: add or remove specific acts.
- Sign it, then have each representative complete Part II, the Declaration of Representative.
- Submit online at IRS.gov/Submit2848 (you'll need a Secure Access account), by fax or by mail.
If you sign electronically, which the IRS says includes a typed name, a scanned signature or a signature made with third-party software, the instructions say the form may only be submitted online. Your representative can also use the IRS Tax Pro Account, where the IRS says most requests record immediately to the Centralized Authorization File (CAF).
Years you can cover
You can list the current year, past years and future years, but the IRS won't record future periods that go more than 3 years beyond December 31 of the year it receives the form. So a form received in 2026 can't be used to authorize, say, 2035 on the CAF. If you've just set up a new business, my guide to getting an EIN covers the number you'll put on line 1.
Replacing or revoking a power of attorney
If the IRS records a new power of attorney on the CAF, it generally revokes any earlier one recorded for the same matter, unless you use line 6 to keep earlier ones in place. To revoke a form without naming anyone new, write 'REVOKE' across the top of the first page, sign and date it, and mail or fax it to the IRS. If you don't have a copy, the instructions explain how to send a signed statement of revocation instead.
My verdict
Form 2848 is the right tool when you want a professional to deal with the IRS for you, but read line 3 and line 6 before you sign. Name only the taxes and years you need, check whether you're accidentally revoking an earlier representative, and if your preparer isn't eligible to represent you, use Form 8821 instead.
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Frequently asked questions
What is Form 2848 used for?
To authorize an eligible individual, such as an attorney, CPA or enrolled agent, to represent you before the IRS and receive your confidential tax information.
Can my tax preparer use Form 2848?
Only in limited cases. Unenrolled preparers can represent you only during an exam of a return they prepared and signed, and only if they meet the PTIN and Annual Filing Season Program rules.
Can I submit Form 2848 online?
Yes, at IRS.gov/Submit2848 with a Secure Access account. Forms with an electronic signature can only be submitted online.
How do I revoke Form 2848?
Write REVOKE across the top of the first page, add a current signature and date, and mail or fax it to the IRS.
Can a representative cash my refund check?
No. The IRS instructions say representatives aren't authorized to endorse or otherwise negotiate any check, including refund checks.
Does a new Form 2848 cancel the old one?
Generally yes, if it's recorded on the CAF for the same matter, unless you use line 6 to keep earlier powers of attorney in place.
What is the difference between Form 2848 and Form 8821?
Form 2848 authorizes representation before the IRS. Form 8821 only lets someone inspect or receive your tax information.
