IRS Form 2848: Power of Attorney and Declaration of Representative
Form 2848 authorizes a qualified person, such as an attorney, CPA or enrolled agent, to represent you before the IRS. Your representative can speak for you on the tax matters and years listed on the form. It is different from Form 8821, which only allows someone to see your information.
What this form is for
It names your representative, the tax matters and years covered, and the acts they may perform for you.
When people usually use it
People sign it when they hire a tax professional to deal with an audit, a balance or a collection case.
What to have ready
- Your representative's name, CAF number and credentials
- The tax forms and years involved
- The IRS notice about your case
Notices that mention it
- IRS Notice CP2000: Proposed changes to your tax return
- IRS Notice CP504: Notice of intent to levy
- IRS Letter LT11: Final notice of intent to levy
- IRS Notice CP90: Intent to levy and right to a hearing
- IRS Letter 566: The IRS is auditing your return by mail
Related forms
- Form 8821: Tax Information Authorization
- Form 4506-T: Request for Transcript of Tax Return
Read the IRS page
IRS.gov page for Form 2848 (opens in a new tab). The IRS page is the final word on this form.
Frequently asked questions
What is IRS Form 2848?
Form 2848 authorizes a qualified person, such as an attorney, CPA or enrolled agent, to represent you before the IRS. Your representative can speak for you on the tax matters and years listed on the form. It is different from Form 8821, which only allows someone to see your information.
Where do I get Form 2848?
The current version and instructions are on the IRS page for Form 2848 at https://www.irs.gov/forms-pubs/about-form-2848. Download it there so you have the right revision.
Do I need to file Form 2848?
It depends on your situation. Read the IRS page and the instructions, and if a letter mentioned Form 2848, read what that letter asks for. OweRight does not give tax advice.
What should I have ready for Form 2848?
A good starting list is: your representative's name, caf number and credentials; the tax forms and years involved; the irs notice about your case. The instructions on IRS.gov list everything the form asks for.
If you have an IRS letter
The OweRight iPhone app reads your letter and explains what it says in plain English. Join early access and we will let you know when it is available.
OweRight is not the IRS and does not give tax or legal advice.