Yes, you can call the IRS on behalf of someone else, but the agent will not discuss that person’s account with you until the taxpayer has authorized the disclosure. Federal law treats return information as confidential, so the agency requires either paperwork already on file or the taxpayer’s real-time permission before sharing anything with a third party.1Office of the Law Revision Counsel. 26 USC 6103 – Confidentiality and Disclosure of Returns and Return Information There are four ways to get that permission, and the right one depends on what you actually need to do on the call.
The Fastest Option: Have the Taxpayer Join the Call
If the taxpayer can be on the phone with you, no paperwork is required. The taxpayer calls the IRS, verifies their identity, and verbally authorizes the agent to speak with you while you are on the line. The agent will confirm your identity too, and the disclosure covers only what the taxpayer specifically authorizes.2Internal Revenue Service. 11.3.3 Disclosure to Designees and Practitioners – Section: 11.3.3.3.2 Requirements for Oral Authorization
The taxpayer can grant one-call authority that ends when you hang up, or extend it to cover ongoing contact until the specific tax matter is resolved.3Internal Revenue Service. Know the Different Types of Authorizations for Third-Party Representatives One limitation to know before you dial: oral authorization cannot be used to request a copy of a tax return. That request has to come in writing.
Written Authorization: Choosing the Right Form
When the taxpayer cannot be on the call, or when you need standing authority to keep working the issue over time, you need written authorization on file. The IRS recognizes three written options, and they give very different levels of access.3Internal Revenue Service. Know the Different Types of Authorizations for Third-Party Representatives
Form 2848 — Power of Attorney
Form 2848 is the option to use for audits, collection matters, appeals, or anything where someone needs to negotiate, sign waivers, or make binding decisions. It lets the representative do essentially what the taxpayer could do: inspect records, deal with revenue officers, sign agreements, and execute closing agreements.4Internal Revenue Service. Instructions for Form 2848 – Power of Attorney and Declaration of Representative
Not everyone qualifies as a representative on Form 2848. Attorneys, CPAs, and enrolled agents have unlimited rights to represent any taxpayer on any matter.5Internal Revenue Service. Enrolled Agent Information Family members, full-time employees, and certain other non-professionals can also represent a taxpayer under limited circumstances, though their authority is narrower. Unenrolled return preparers face the tightest limits: they cannot sign closing agreements, extend assessment deadlines, execute waivers, or sign documents for the taxpayer.4Internal Revenue Service. Instructions for Form 2848 – Power of Attorney and Declaration of Representative
The IRS rejects a lot of these forms over avoidable mistakes. Name the exact tax form (Form 1040 for individual income tax, Form 941 for quarterly employment tax, and so on) and list specific years or periods. Vague entries like “all years” or “all future periods” are common grounds for rejection.6Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection The taxpayer must sign and date the form, and for mailed or faxed submissions the signature has to be handwritten. Typed or digital signatures will not be accepted on paper submissions.7Internal Revenue Service. Instructions for Form 2848 (09/2021) – Section: Line 7 Taxpayer Declaration and Signature The representative then signs, and for domestic authorizations the representative’s signature must fall within 45 days of the taxpayer’s signature. That window extends to 60 days when the taxpayer lives abroad.
Form 8821 — Tax Information Authorization
If you only need to see the taxpayer’s records, not act on them, Form 8821 is the right choice. It authorizes any individual or organization to inspect and receive confidential tax information for the tax types and periods listed on the form.8Internal Revenue Service. About Form 8821, Tax Information Authorization It is the tool a taxpayer might use to let a mortgage lender verify income or to allow an accountant to pull transcripts for a new client.
Form 8821 does not grant representation rights. The person named cannot negotiate with the IRS, sign agreements, or make decisions for the taxpayer.9eCFR. 26 CFR 601.501 – Scope of Rules; Definitions Vague periods or an incorrect Social Security Number or Employer Identification Number will get the form rejected, the same as with Form 2848. And filing a Form 2848 does not automatically cancel an existing Form 8821, so an information-only authorization has to be revoked separately if you want it gone.
Third-Party Designee Checkbox on the Return
The simplest written option is already built into Form 1040 and certain other returns. Near the signature area is a checkbox that lets the taxpayer name someone who can discuss that specific return and tax year with the IRS.3Internal Revenue Service. Know the Different Types of Authorizations for Third-Party Representatives It is commonly used to let the preparer field IRS follow-up questions about the return.
Authority under the checkbox is narrow. The designee can answer questions about how the return was prepared and check on refund status or notices tied to that filing, but nothing beyond that one return. The authorization also expires automatically one year after the return’s due date. If you need to handle multiple years or a broader issue, the checkbox will not be enough.
Filing the Form and How Long It Takes
Forms 2848 and 8821 submitted by fax or mail go to the Centralized Authorization File (CAF) unit. The IRS currently estimates about four business days for processing after the form is received; add mail delivery time on top if you did not fax.10Internal Revenue Service. Processing Status for Tax Forms Do not send duplicates while you wait, since that slows things down further. Once the authorization is recorded, it stays active for the matters and periods listed, so you will not have to resubmit for future calls about the same issue.
There is a faster path for tax professionals. Through the IRS Tax Pro Account, an attorney, CPA, enrolled agent, enrolled actuary, or enrolled retirement plan agent can submit a Power of Attorney request digitally. Anyone can submit a Tax Information Authorization request the same way.11Internal Revenue Service. Tax Pro Account The taxpayer then logs into their own IRS Online Account, reviews the request, and electronically signs. Most authorizations submitted this way process in real time and appear in the Tax Pro Account immediately.12Internal Revenue Service. Power of Attorney and Other Authorizations The taxpayer does need a U.S. address and the ability to access an IRS online account, so it does not work for every situation.
Making the Call
Individual taxpayers and their representatives call 800-829-1040, Monday through Friday, 7 a.m. to 7 p.m. local time. For business tax matters, the number is 800-829-4933 during the same hours.13Internal Revenue Service. Let Us Help You Tax professionals with a valid authorization on file can use the Practitioner Priority Service, which generally has shorter wait times.14Internal Revenue Service. Practitioner Priority Service
Have the taxpayer’s Social Security Number or ITIN ready, along with the tax year, filing status, and specific figures from a previously filed return. The agent will verify your identity as well and confirm that your authorization shows up in the CAF system. If you recently filed a Form 2848 that has not been processed yet, the agent may give you a fax number so you can send it during the call and continue from there.
When the Taxpayer Cannot Sign
A deceased taxpayer cannot sign a Form 2848, and an incapacitated taxpayer may not be able to either. In those situations the IRS uses Form 56 to establish a fiduciary relationship, which is the legal arrangement where one person manages another’s tax obligations.15Internal Revenue Service. Instructions for Form 56
An executor named in a will, or an administrator appointed by a court, files Form 56 and attaches letters testamentary or the court certificate as proof, along with the decedent’s date of death. When someone dies without a will and no administrator has been appointed, the person responsible for the decedent’s property can still file Form 56 by checking a different box. For an incapacitated taxpayer, a court-appointed guardian, custodian, or conservator files Form 56 with the date of their appointment. The fiduciary should be ready to produce evidence of authority if the IRS asks.
Ending an Authorization
Not every authorization ends the same way. The third-party designee checkbox and oral authorizations expire on their own. A Form 2848 does not. It stays in effect until the taxpayer revokes it or the representative withdraws.3Internal Revenue Service. Know the Different Types of Authorizations for Third-Party Representatives
To revoke a Power of Attorney, the taxpayer writes “REVOKE” across the top of page one of the Form 2848, signs and dates it, and mails or faxes a copy to the IRS.16Internal Revenue Service. Instructions for Form 2848 (09/2021) Without a copy of the original form, a signed written statement identifying the matters, years, and each representative works instead. Filing a new Form 2848 for the same tax matter also cancels any prior Power of Attorney for that matter, unless the taxpayer checks the box to keep the earlier ones. A representative who wants to step away follows the same process using the word “WITHDRAW.”