IRS Form 2848
Authorize a person to represent you before the IRS.
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About IRS Form 2848
Form 2848, Power of Attorney and Declaration of Representative, lets you name a person, such as an attorney, CPA, or enrolled agent, to represent you before the IRS. You set the tax matters and years the authority covers, and the representative confirms they are eligible to act for you.
This page is a general guide and a fillable helper, not tax advice. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-2848 and confirm the fields match before you sign.
Who needs to complete it
- Taxpayers who want a qualified person to speak with the IRS on their behalf.
- People facing an audit, appeal, or collection matter who want representation.
- Business owners authorizing a representative for specific tax matters and periods.
- Anyone who needs a representative to receive certain notices and act for them.
How to fill out IRS Form 2848
- 1In Part I, enter your name, address, and taxpayer identification number as the taxpayer.
- 2Enter the name, address, and identifying details for each representative you are appointing.
- 3Describe the tax matters, the form numbers, and the years or periods the authority covers.
- 4State any specific acts you are authorizing or any you want to withhold.
- 5Note whether this authorization revokes prior powers of attorney or leaves them in place.
- 6Sign and date the form as the taxpayer, with a spouse signing separately if needed.
- 7Have each representative complete and sign the Declaration of Representative in Part II.
- 8Submit the form to the IRS using the method described in the current instructions.
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Frequently asked questions
Who can I name as my representative?
You can generally name people eligible to practice before the IRS, such as attorneys, certified public accountants, and enrolled agents. The Declaration of Representative lists the categories. This is a general guide, not tax advice.
What is the difference between Form 2848 and Form 8821?
Form 2848 authorizes someone to represent you and act on the listed matters. Form 8821 only lets someone receive and inspect your tax information without representing you.
How do I end the authorization?
You can revoke a power of attorney by following the steps in the instructions, and a new Form 2848 can replace an earlier one unless you say otherwise on the form.
Is this the official IRS form?
This is a fillable helper to understand the fields. Always download and file the current official form from the IRS at https://www.irs.gov/forms-pubs/about-form-2848 and confirm the fields match.