How to Complete Form 2848 for a Deceased Taxpayer

To complete Form 2848 for a deceased taxpayer, a court-appointed fiduciary must first file Form 56 to establish their authority, then sign a fresh Form 2848 that names the decedent as the taxpayer on Line 1, lists the fiduciary’s address rather than the decedent’s, specifies each tax form and year on Line 3, and carries the fiduciary’s signature and title on Line 7, with Letters Testamentary or Letters of Administration attached. Any Form 2848 the decedent signed while alive is no longer valid, and the IRS will not accept a new one from a representative who cannot prove fiduciary authority over the estate.

Start With Form 56, Not Form 2848

A power of attorney is a grant of authority from a living person. When the taxpayer dies, that authority ends, and any Form 2848 the decedent previously signed terminates automatically. The IRS will not honor requests from a representative operating under a pre-death Form 2848, even if that representative was the decedent’s longtime CPA or attorney.

Authority over the decedent’s tax matters passes to the estate’s fiduciary. Before the fiduciary can authorize anyone to represent the estate, the IRS needs to know the fiduciary relationship exists. That notice is Form 56, Notice Concerning Fiduciary Relationship. Submitting Form 2848 without a filed Form 56 and proof of appointment will result in the paperwork being returned unprocessed.

Expect to file more than one Form 56 if more than one tax identity is involved. The decedent’s final Form 1040 is filed under the decedent’s name and Social Security Number, while the estate’s income tax return (Form 1041) is filed under the estate’s name and Employer Identification Number. Each tax identity needs its own Form 56, and often its own Form 2848.¹ Attach a copy of the Letters Testamentary or Letters of Administration to Form 56, along with a copy of the death certificate when requesting information about the deceased taxpayer.²

Who Can Sign Form 2848 After Death

Only someone with recognized legal authority over the estate can sign. The IRS treats the fiduciary as standing in the position of the taxpayer, so the fiduciary acts as the taxpayer rather than merely representing them.³ Which document proves that authority depends on the circumstances.

Executor With a Will

When the decedent left a will, the probate court appoints the person named in it as executor or personal representative and issues Letters Testamentary. This is the most direct path. The executor files Form 56 with a copy of the Letters attached, then signs Form 2848.²

Administrator With No Will

If there was no will, the probate court appoints an administrator and issues Letters of Administration. For IRS purposes, the administrator carries the same authority and obligations as an executor and follows the same process.

Surviving Spouse

A surviving spouse’s authority is narrower than people often assume. On a joint return, each spouse must file a separate Form 2848 even when both are authorizing the same representative.³ A surviving spouse can sign a Form 2848 relating to a joint return they filed with the decedent, but that authority does not extend to the decedent’s separate tax matters or to estate administration more broadly. For those, a court-appointed fiduciary is required.

Heirs After the Estate Is Closed

Once the estate has been fully distributed and the fiduciary discharged, residuary legatees (if there was a will) or distributees (if there was none) can step in by filing Form 56. The IRS may require a court statement certifying that no executor, administrator, or testamentary trustee is acting, identifying the legatees or distributees, and showing their respective shares.⁴

Line-by-Line Completion for a Deceased Taxpayer

Several lines on Form 2848 need to be handled differently when the taxpayer has died. The differences are small, but each one is a common rejection point.

Line 1: Taxpayer Information

Enter the decedent’s name and Social Security Number. For the address, enter the name, title, and address of the executor or personal representative, not the decedent’s last known address.³ The IRS needs to reach the person actually managing the estate.

If the Form 2848 covers estate income tax matters (Form 1041) rather than the decedent’s final individual return, use the estate’s EIN instead of the decedent’s SSN. The estate needs its own EIN, which can be obtained through the IRS website.⁵

Line 2: Representative Information

Only individuals eligible to practice before the IRS can be listed, typically a CPA, attorney, or Enrolled Agent. The representative provides their Centralized Authorization File (CAF) number if they have one from prior IRS work, along with their Preparer Tax Identification Number. Up to four representatives can be listed on a single Form 2848; use an additional form for more.³

Line 3: Tax Matters and Periods

Line 3 defines the scope. List each specific tax form and the corresponding year or period. For example, “Income, 1040” for 2024 and 2025 to cover the decedent’s final return and the prior year. Do not use general references like “all years,” “all periods,” or “all taxes.” The IRS will return the form.⁶

For estate tax matters involving Form 706, enter the decedent’s date of death instead of a tax year or period.³ This catches people off guard, because every other entry on Line 3 uses a calendar year.

Line 5a: Signing Returns

Form 2848 does not automatically give the representative authority to sign tax returns. To delegate that authority, check the box on Line 5a and attach a statement that the power of attorney is filed under Treasury Regulations section 1.6012-1(a)(5), which limits signing authority to disease or injury, continuous absence from the United States for at least 60 days before the filing deadline, or specific IRS permission.³

In most cases involving a deceased taxpayer, the fiduciary signs returns directly in their capacity as executor or administrator rather than delegating through Line 5a.⁷ Line 5a becomes relevant only when the fiduciary themselves cannot sign for a qualifying reason.

Line 7: Fiduciary Signature

The fiduciary signs and dates Line 7. Because the deceased taxpayer cannot sign, the fiduciary’s signature carries the legal weight of the taxpayer’s own. The signature block must show the fiduciary’s title to establish authority, for example “Jane Doe, Executor” or “John Smith, Administrator.”³

If the form is signed electronically in a remote transaction, meaning the fiduciary and the tax professional are not in the same room, the tax professional must verify the signer’s identity by inspecting a valid government-issued photo ID and comparing it to the signer by video conference or a self-taken photograph. The professional must also confirm through documentation that the signer has authority to act on behalf of the taxpayer.³

Required Attachments

Attach a copy of the Letters Testamentary or Letters of Administration and a copy of the filed Form 56. Missing documentation is the single most common reason the IRS rejects these submissions. A residuary legatee or distributee acting after an estate has closed may also need a court statement certifying that no other fiduciary is acting.⁴

Where and How to File

The completed package goes to the IRS Centralized Authorization File unit. Where it goes depends on the representative’s location, not the decedent’s, and assignments change occasionally, so check the Where To File Chart in the current Form 2848 instructions before sending.³

Form 2848 can be submitted by fax, by mail, or through the IRS online tool at irs.gov. The online submission tool requires the representative to have an IRS Secure Access account and involves uploading the form and supporting documents.⁸ All supporting documents must be legible; blurry copies of the Letters or Form 56 slow validation.

The IRS processes forms in the order received and does not send a notification when processing is complete. Representatives can check status online. Fax generally moves faster than mail, but actual turnaround depends on volume. Once processed, the representative’s information is entered into the CAF system and they can begin acting on the estate’s behalf.

Revoking the Authorization

The power of attorney terminates automatically when the specific matters listed on Line 3 are resolved, or when the fiduciary is discharged and the estate is closed. To revoke earlier, write “REVOKE” across the top of the first page of the Form 2848, sign and date below the annotation, and send the annotated form to the appropriate CAF unit.⁶

Without a copy of the original form, send a signed and dated written statement identifying the representative being revoked and the specific tax matters and years involved. To revoke all authority at once, write “revoke all years/periods” rather than listing each one.⁶

What Happens If You Get It Wrong

A Form 2848 submitted without proper fiduciary documentation is simply rejected and returned unprocessed. The more serious risk is attempting to access or disclose a deceased taxpayer’s return information without authorization. Willful unauthorized disclosure of tax return information is a felony punishable by up to five years in prison and a fine of up to $5,000.⁹ Most tax professionals will refuse to proceed without seeing the Letters Testamentary and a filed Form 56, which is why assembling that documentation first is the fastest route to a representative who can actually act for the estate.

1
Internal Revenue Service. Instructions for Form 56 – Notice Concerning Fiduciary Relationship
2
Internal Revenue Service. Request Deceased Person’s Information
3
Internal Revenue Service. Instructions for Form 2848 – Power of Attorney and Declaration of Representative
4
eCFR. 26 CFR 601.503 – Requirements of Power of Attorney, Signatures, Fiduciaries and Commissioner’s Authority to Substitute Other Requirements
5
Internal Revenue Service. File an Estate Tax Income Tax Return
6
Internal Revenue Service. Instructions for Form 2848
7
eCFR. 26 CFR 1.6012-3 – Returns by Fiduciaries
8
Internal Revenue Service. Submit Forms 2848 and 8821 Online
9
Office of the Law Revision Counsel. 26 USC 7213 – Unauthorized Disclosure of Information