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Internal Revenue Service (IRS) · United States (federal)

Form 2848: Power of Attorney and Declaration of Representative

Current revision: Rev. January 2021 (checked on irs.gov, Oct 15, 2026)

Fill in IRS Form 2848 (Rev. January 2021) to authorize a CPA, attorney or enrolled agent to represent you. Steps, signatures, and how to submit it.

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Form

2848

Issued by
Internal Revenue Service (IRS)
Applies in
United States (federal)
Edition
Rev. January 2021

Official source

PDFBetter is not affiliated with, endorsed by or acting for Internal Revenue Service (IRS). We open the form from irs.gov, and you fill it in our editor. Check the issuer's instructions before you file.

What it is

What Form 2848 is for

Form 2848 authorizes an eligible representative — such as an attorney, CPA or enrolled agent — to represent you before the IRS for the tax matters and years you list. Both you and the representative sign. It is filed online, by fax or by mail.

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Who files it

  • Taxpayers facing an audit, collection action or appeal
  • Businesses authorizing their CPA to handle IRS notices
  • Executors and fiduciaries authorizing a representative (with Form 56 where needed)
  • Taxpayers authorizing an enrolled agent to negotiate a payment plan

What you need

  • Your name, address and SSN/ITIN or EIN
  • Each representative's name, address, CAF number and PTIN
  • The representative's designation (attorney, CPA, enrolled agent, etc.) and license jurisdiction
  • Tax matters, form numbers and years or periods
  • Any acts you want to add or exclude

Line by line

How to fill out Form 2848

  1. 1

    Line 1 — Taxpayer

    Enter your name, address, taxpayer ID and phone. For a business, enter its name and EIN.

  2. 2

    Line 2 — Representatives

    Enter each representative's name, address, CAF number and PTIN, and check whether they should receive copies of notices. The IRS sends notices to no more than two representatives.

  3. 3

    Line 3 — Acts authorized

    Describe each matter (such as income or employment tax), the form number, and the specific years or periods. This line is required.

  4. 4

    Line 4 — Specific use

    Check only for a specific use not recorded on the CAF, such as a particular ruling request.

  5. 5

    Lines 5a–5b — Additional or excluded acts

    Check boxes to allow acts like signing a return or substituting representatives, and list any acts you don't authorize.

  6. 6

    Lines 6–7 — Retention and signature

    A new 2848 revokes earlier ones for the same matters unless you check line 6 and attach copies to keep them. Sign and date on line 7; for joint returns each spouse files their own form.

  7. 7

    Part II — Representative

    Each representative enters their designation, licensing jurisdiction and bar or license number, then signs and dates.

Where to send it

Submit online at https://www.irs.gov/Submit2848 (Secure Access account required), or fax or mail it to the number or address for your state in the Where To File Chart in the instructions (https://www.irs.gov/pub/irs-pdf/i2848.pdf). A form signed electronically must be submitted online.

Filing rules change. Confirm the address or portal on irs.gov before you send.

Form 2848: questions people ask

Can Form 2848 be signed electronically?

Yes, if it's submitted online at IRS.gov/Submit2848. Faxed or mailed forms with an electronic signature or signature image aren't accepted.

Who can be my representative?

Only individuals eligible to practice before the IRS, listed in Part II — for example attorneys, CPAs, enrolled agents and certain others with limited rights. An unenrolled friend can't use Form 2848; use Form 8821 to share information instead.

Do both spouses sign one form?

No. For a joint return, each spouse who wants representation files a separate Form 2848.

Does a new 2848 cancel the old one?

Yes, for the same matters and years, unless you check line 6 and attach copies of the ones you want to keep.

Can I name more than two representatives?

Yes, but the IRS sends copies of notices and communications to only two of them. Check the notice box for the two who should receive them.