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Form 2848 (Power of Attorney): How to Authorize a Tax Pro
Form 2848, Power of Attorney and Declaration of Representative, lets you authorize an eligible tax professional to represent you before the IRS. Once the IRS records it, your representative can speak to the IRS, receive your confidential tax information, and act on your behalf for the specific tax matters, forms, and years you list. It does not let anyone cash your refund check or sign your return except in narrow cases.
The form runs two pages: Part I is the power of attorney you complete, and Part II is the Declaration of Representative your tax pro signs. Below is a numbered walkthrough of every line, what your representative can and cannot do, how the CAF number works, and how Form 2848 differs from Form 8821 and other information-only authorizations. If you also handle capital-asset reporting, our Form 8949 instructions cover a related filing.
What Form 2848 does (and who can use it)
Form 2848 grants representation authority: the named person can argue your case, sign certain agreements, and receive notices for the matters listed. Only individuals eligible to practice before the IRS may be named, including attorneys, CPAs, and enrolled agents. You may list up to four representatives per form and designate no more than two to receive copies of IRS notices.
Eligibility is the dividing line. The IRS recognizes attorneys, CPAs, enrolled agents, enrolled retirement plan agents, enrolled actuaries, officers or full-time employees of the entity, family members, and unenrolled return preparers who hold a valid PTIN and completed the Annual Filing Season Program (their authority is limited). Qualifying students and law graduates in a Low Income Taxpayer Clinic or Student Tax Clinic may also represent taxpayers. For a plain-language comparison of who can do what, see CPA vs EA vs tax attorney.
How to fill out Form 2848: step by step
Complete Part I in order, then have each representative sign Part II. Missing a signature or date is the most common reason the IRS returns the form: if it is not completed, signed, and dated, the power of attorney is rejected. Work through these seven lines.
- Line 1, Taxpayer information. Enter your name, address, and taxpayer identification number (SSN, ITIN, or EIN). Use the entity’s information for a business, not the officer’s. Do not enter your representative’s address here.
- Line 2, Representative(s). List each representative’s full name, mailing address, and nine-digit CAF number. Add their PTIN if they have one, and check the box if their contact details changed since the CAF number was issued. Write “None” for the CAF number if the representative does not yet have one.
- Line 3, Acts authorized. State the matter (for example, “Income” or “Civil Penalty”), the tax form number (such as 1040 or 941), and the specific years or periods. Use formats like “2023 thru 2025” or “1st 2024 thru 4th 2024.” Vague entries such as “All years” or “All taxes” are rejected.
- Line 4, Specific use not recorded on CAF. Check this box only for one-time matters the IRS does not record on the Centralized Authorization File, such as a private letter ruling, an EIN application, a Form 843 claim, or a FOIA request. Then mail or fax the form directly to the office handling that matter.
- Line 5a and 5b, Additional acts and exclusions. On 5a, check the specific extra powers you want to grant, such as authorizing your representative to add or substitute another representative, sign your return in limited circumstances, or access IRS records through an Intermediate Service Provider. On 5b, list any acts you specifically do not authorize.
- Line 6, Retention or revocation of prior POAs. A new Form 2848 automatically revokes earlier authorizations for the same matters on file. Check the box and attach copies of any prior powers of attorney you want to keep in effect.
- Line 7, Taxpayer signature. Sign and date the form. If you file by mail or fax, you must handwrite your signature; typed or digital signatures are not valid on those channels. A corporate officer signs with title, a general partner signs for a partnership, and an executor signs for an estate.
After you sign, each representative completes Part II, the Declaration of Representative, entering their designation code (a through r), jurisdiction or license information, and signature. The representative must sign within 45 days of your signature (60 days if you live outside the United States), or the form is invalid.
The CAF number, explained
The CAF (Centralized Authorization File) number is a unique nine-digit identifier the IRS assigns to a representative the first time they file an authorization. It is not the representative’s SSN, EIN, PTIN, or enrollment number, and it is not proof of the authority to practice. The IRS uses it to link the representative to the taxpayer accounts they are authorized to access.
A first-time representative does not apply for a CAF number separately. They enter “None” on Line 2, and the IRS issues the number when it records the authorization, then mails a confirmation letter (often a CP547 notice) a couple of weeks later. That same number is reused for every future client. A representative who forgets their number can call the Practitioner Priority Service at 866-860-4259.
Acts authorized: what your representative can and cannot do
Within the matters you list on Line 3, your representative can inspect and receive confidential tax information and perform most acts you could perform yourself, including talking to the IRS, presenting your case, and signing agreements about assessments or extensions. Civil penalties, payments, and interest tied to those returns are included unless you exclude them on Line 5b.
Several acts are off-limits unless you grant them explicitly on Line 5a, and some are never allowed. Your representative cannot:
- Endorse, cash, or negotiate your refund check, or direct a refund into an account they control (never allowed).
- Substitute or add another representative unless authorized on Line 5a.
- Sign your tax return except in the limited cases the regulations permit (disease or injury, continuous absence from the United States for at least 60 days, or specific IRS permission), and only if authorized on Line 5a.
- Execute a consent to disclose your return information to a third party unless authorized on Line 5a.
One timing limit matters for Line 3: future tax years or periods cannot extend more than three years beyond December 31 of the year the IRS receives the form. You cannot pre-authorize representation for a decade of future returns.
Form 2848 vs Form 8821: which one you need
Form 2848 grants representation; Form 8821, Tax Information Authorization, grants access only. Use Form 2848 when someone needs to argue your case, respond to an audit, or negotiate a collection matter. Use Form 8821 when a party such as a lender, a payroll provider, or an internal reviewer only needs to view or receive your transcripts and confidential information.
| Feature | Form 2848 (Power of Attorney) | Form 8821 (Tax Information Authorization) |
|---|---|---|
| Core purpose | Authorizes representation before the IRS | Authorizes access to confidential tax information |
| Can speak for you / argue your case | Yes | No |
| Can receive and inspect tax records | Yes | Yes |
| Can sign agreements or consents | Yes, within scope | No |
| Who can be named | Only individuals eligible to practice (attorney, CPA, EA, etc.) | Any individual or entity (firm, partnership, corporation) |
| Recorded on CAF | Yes | Yes |
| Revokes prior authorizations | Yes, for the same matters | Yes, for the same matters |
If you handle audits, collections, or appeals, Form 2848 is the correct instrument. Taxpayers facing enforcement can review how these matters proceed in the IRS collections and enforcement report and the IRS audit report.
How to submit Form 2848
You can submit Form 2848 four ways, and the digital paths are faster because the authorization can record to the CAF almost immediately. Choose based on how the form was signed and how quickly you need it active.
- Tax Pro Account (IRS.gov/TaxProAccount). An all-digital request initiated by the representative; most requests record to the CAF right away.
- Online upload (IRS.gov/Submit2848). Required if the form carries an electronic signature. Do not also mail or fax a form you upload.
- Fax. Use the fax number for your region from the Where To File Chart in the instructions.
- Mail. Send to the address for your region in the same chart.
Because a new Form 2848 revokes prior authorizations for the same matters, keep a copy and note the date you filed it. If you later want to end the authorization early, you can revoke it by sending a copy marked “REVOKE” with your signature, or your representative can withdraw.
Frequently asked questions
How long does Form 2848 take to process?
Processing time depends on the channel. A Tax Pro Account submission often records to the Centralized Authorization File almost immediately, while mailed or faxed forms can take several weeks to appear in IRS systems. If the matter is time-sensitive, the digital paths are the faster options. Always confirm the authorization is on file before relying on it for a deadline.
Can Form 2848 authorize someone to sign my tax return?
Generally no. Signing a return is not part of standard representation. Your representative may sign only in the limited situations the regulations allow, such as disease or injury or a continuous absence from the United States of at least 60 days, and only when you check the corresponding box on Line 5a and include the required language. In most cases you sign your own return.
Does a new Form 2848 cancel my old one?
Yes, in most cases. Filing a new Form 2848 automatically revokes any earlier power of attorney on file for the same matters and periods recorded on the CAF. If you want a prior authorization to stay active, check the box on Line 6 and attach a copy of the earlier form. Authorizations for different matters are not affected.
What is the difference between Form 2848 and Form 8821?
Form 2848 grants representation: the named person can speak to the IRS, argue your case, and sign certain agreements. Form 8821 grants access only: the named party can view or receive your confidential tax information but cannot represent you or act on your behalf. Only individuals eligible to practice before the IRS can be named on Form 2848, while Form 8821 can name a firm or entity.
Who can I name as my representative on Form 2848?
Only individuals eligible to practice before the IRS, including attorneys, CPAs, enrolled agents, enrolled retirement plan agents, and enrolled actuaries. Officers, full-time employees, and family members may represent in specific situations, and unenrolled return preparers may represent in a limited capacity if they hold a valid PTIN and completed the Annual Filing Season Program. You cannot name a firm; you name specific individuals.
How do I get a CAF number?
Representatives do not apply for a CAF number on its own. On the first authorization they file, they write “None” in the CAF field on Line 2. When the IRS records the form, it assigns the nine-digit number and mails a confirmation letter within a couple of weeks. That number is then reused for every future authorization. A lost number can be recovered by calling the Practitioner Priority Service.
Reviewed by The Ledgerism Editorial Team. Last reviewed: July 2026.