Form 2848: Power of Attorney and Declaration of Representative

Form 2848 is generally used to authorize an eligible individual to represent a taxpayer before the Internal Revenue Service for specified tax matters.

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Introduction

Form 2848, Power of Attorney and Declaration of Representative, is generally used when a taxpayer wants to authorize an eligible individual to represent them before the Internal Revenue Service for specified tax matters.

This guide provides general information about Form 2848, including who may use the form, the information commonly needed, and the basic process for completing it. The information is intended to provide a simple overview of Form 2848 and its general purpose.

What Is Form 2848?

Form 2848 is generally used by a taxpayer to authorize an eligible representative to receive information and act on the taxpayer’s behalf for specified federal tax matters.

The form generally identifies the taxpayer, the authorized representative, the tax matters covered by the authorization, applicable tax periods, and the powers granted to the representative. The specific authorization depends on the taxpayer’s circumstances and the tax matters identified on the form.

Who Uses Form 2848?

Form 2848 is generally used by taxpayers who want an eligible representative to communicate with the Internal Revenue Service or perform authorized acts on their behalf concerning specified tax matters.

Eligible representatives may include certain tax professionals, attorneys, certified public accountants, enrolled agents, and other individuals who meet applicable requirements. The representative must generally be authorized to practice before the Internal Revenue Service for the matters covered by the power of attorney.

What Information Is Needed?

The information needed to complete Form 2848 generally comes from the taxpayer’s tax records and information about the individual being authorized as the representative. Accurate information can help ensure that the authorization applies to the intended tax matters and periods.

Common information includes:

Taxpayer name
Taxpayer address
Social Security number or employer identification number
Taxpayer telephone information when applicable
Representative name
Representative address
Representative identification information
Representative contact information
Tax matters covered by the authorization
Tax form numbers
Tax periods or years
Specific acts authorized when applicable
Additional authorization information when applicable
Taxpayer signature
Representative declaration and signature when applicable
Supporting tax records

The specific information required may depend on the taxpayer, representative, tax matter, tax form, tax period, and type of authorization being provided.

How to Fill Out/Complete Form 2848

Form 2848 is generally completed by identifying the taxpayer, identifying the authorized representative, specifying the tax matters and periods covered, describing any applicable limitations or additional authorization, completing the applicable declaration, and reviewing the form before submission.

The basic process is to gather taxpayer and representative information, identify the applicable tax matters and periods, specify the authority being granted, review any limitations or special instructions, complete the applicable signatures and declarations, and submit the completed form according to the applicable requirements. Taxpayers should retain a copy of Form 2848 and related records.

Section 1

Enter the taxpayer’s identifying information. This generally includes the taxpayer’s name, address, Social Security number, employer identification number, and other applicable contact information.

The information should generally agree with the taxpayer’s tax and account records. Taxpayers should review this information carefully before completing the representative information.

Section 2

Enter the authorized representative’s information. This generally includes the representative’s name, address, telephone information, and other applicable identification information.

The representative should generally be an individual who is eligible to practice before the Internal Revenue Service for the applicable tax matters. Taxpayers should review the representative information carefully before granting authorization.

Section 3

Identify the tax matters covered by the power of attorney. This generally includes the applicable tax form or type of tax, tax periods or years, and other information identifying the tax matters for which the representative is being authorized.

The tax matters and periods should generally be identified clearly and accurately. Taxpayers should make sure the authorization covers the intended matters without unnecessarily including unrelated tax periods or matters.

Section 4

Identify any applicable acts, additional authority, or limitations. This may include specific instructions concerning what the representative is authorized to do or any limitations placed on the authorization.

Any additional information should generally be clear and consistent with the taxpayer’s intended authorization. Taxpayers should review special instructions carefully before submitting the form.

Section 5

Complete the applicable acts and authority information. Form 2848 may provide for certain authority that allows the representative to receive information, communicate with the Internal Revenue Service, and perform other authorized acts concerning the specified tax matters.

The taxpayer should understand the authority being granted before completing the form. Any limitations or special instructions should be reviewed to make sure they accurately reflect the taxpayer’s intentions.

Section 6

Complete the representative declaration. The authorized representative generally provides the required declaration and confirms eligibility to represent the taxpayer for the applicable matters.

The representative should review the information provided on Form 2848 and complete the applicable declaration as required. Any required representative information and signatures should be reviewed for accuracy.

Section 7

Complete the taxpayer’s signature and applicable authorization information. The taxpayer generally signs and dates Form 2848 to authorize the representative for the specified tax matters.

The taxpayer should review the entire form before signing. The taxpayer should make sure the representative, tax matters, tax forms, tax periods, and applicable authority are accurately identified.

Final Review

Review Form 2848 after completing all applicable sections. Check the taxpayer information, representative information, tax matters, tax forms, tax periods, authority granted, limitations, additional instructions, declarations, signatures, and dates.

A final review can help identify errors or omissions before the authorization is submitted. Taxpayers should retain Form 2848, related tax records, correspondence, and other documentation associated with the power of attorney.

Common Mistakes

Common Form 2848 mistakes may include entering incorrect taxpayer information, providing incorrect representative information, or failing to properly identify the tax matters and periods covered by the authorization. Errors involving tax form numbers or tax periods can affect the scope of the authorization.

Other mistakes may include granting authority that does not reflect the taxpayer’s intentions, failing to include applicable limitations, leaving required information incomplete, missing signatures or dates, using an ineligible representative, or submitting the form without reviewing it. Comparing Form 2848 with the taxpayer’s tax records and intended authorization can help identify potential errors.

Related IRS Forms

Taxpayers may encounter other federal tax forms when authorizing representatives, allowing access to tax information, requesting tax records, or addressing federal tax matters.

Common related forms include:

Form 8821 for authorizing the release of tax information to a designated person
Form 4506 for requesting a copy of a previously filed tax return
Form 4506-T for requesting certain tax transcripts
Form 4506-C for certain tax transcript requests
Form 1040 for individual federal income tax reporting
Form 1120 for certain corporate federal income tax reporting
Form 1065 for partnership federal income tax reporting
Form 1120-S for certain S corporation federal income tax reporting
Form 9465 for requesting an installment payment arrangement
Form 843 for certain claims for refund and requests for abatement

The appropriate form depends on the taxpayer’s circumstances, the type of tax matter, the type of authorization, and the information or action being requested.

Where to File or Submit

Form 2848 is generally submitted according to the applicable procedures for powers of attorney and declarations of representative. The appropriate submission process can depend on the taxpayer’s circumstances, tax matters, representative, and other applicable requirements.

Taxpayers should review the applicable submission requirements before submitting Form 2848. A copy of the completed form, tax records, representative information, correspondence, and other supporting documentation should generally be retained for the taxpayer’s records.

Current IRS Form & Instructions

Taxpayers should use the applicable version of Form 2848 and its instructions when preparing a power of attorney and declaration of representative. Federal forms, requirements, and procedures can change, so the version used should correspond with the applicable request and circumstances.

Before submitting Form 2848, review the form and applicable instructions and confirm that the taxpayer information, representative information, tax matters, tax forms, tax periods, authority, limitations, declarations, signatures, and dates are accurate. This can help reduce errors in the authorization.

Important Information / Disclaimer

This Form 2848 guide is provided for general informational purposes only and is intended to provide a basic overview of Form 2848 and common information associated with authorizing a representative for certain federal tax matters. This information is not tax, legal, accounting, or financial advice, and Form 2848 requirements can vary depending on the taxpayer, representative, tax matters, tax periods, type of authorization, and other applicable circumstances.

Taxpayers and representatives are responsible for determining their applicable authorization, filing, representation, recordkeeping, and tax reporting requirements. The information on this page may not cover every situation, exception, limitation, or special rule that may apply. When appropriate, taxpayers should consider seeking assistance from a qualified tax professional, attorney, enrolled agent, certified public accountant, or other qualified advisor regarding their specific tax situation or Form 2848 requirements.