How to Fill Out Form 2848: Line-by-Line Instructions

To fill out Form 2848, Power of Attorney and Declaration of Representative, you enter your taxpayer information on Line 1, name a credentialed representative and their Centralized Authorization File (CAF) number on Line 2, describe the exact tax matters, form numbers, and years on Line 3, check any add-on boxes on Lines 4 through 6, sign Part I, and have your representative sign Part II with the correct designation code. The form authorizes someone to act for you on IRS matters only; it is not a general power of attorney for finances, property, or other agencies.¹

Download the current version from IRS.gov. The active revision is dated January 2021.

What to Have in Front of You

Mismatched or missing identifiers are the most common reason the CAF unit sends a form back. Before you start, gather:

Your taxpayer identification number: SSN or ITIN for individuals, EIN for businesses. If you run a sole proprietorship on Schedule C and want representation for both personal and business tax matters, you’ll need both numbers on the form.²
Your representative’s CAF number. This is a unique nine-digit number the IRS assigns the first time a tax professional files a third-party authorization. A representative who has never filed one writes “NONE” in the CAF field and receives a number after processing. If they’ve forgotten theirs, they can call the Practitioner Priority Service at 866-860-4259.³
Your representative’s PTIN, if they are a tax return preparer.
The specific tax type, form number, and year or period you want covered. Vague descriptions get the form rejected.

Line 1: Your Taxpayer Information

Enter your full legal name and current mailing address exactly as they appear on your most recent return. Add your SSN or ITIN, and your EIN if applicable. If a business entity is the taxpayer, include the title of the person authorized to sign for the organization. Missing that title is a common rejection trigger.⁴

Joint filers cannot share one form. If you and your spouse filed jointly and both want representation, each of you files a separate Form 2848, even when you’re appointing the same person.² Putting both spouses on one form gets it rejected.

Line 2: Your Representative

Enter your representative’s full name, mailing address, phone, and fax if they have one. The form has room for four representatives. If you need more, write “See attached for additional representatives” next to Line 2 and attach another Form 2848 listing them.²

Each representative’s CAF number, PTIN (if applicable), and fax number go in the designated columns. Use the same name spelling your representative uses on other IRS submissions; inconsistencies delay processing.

Check the Notices Box if You Want It

Below each representative’s address is a checkbox for receiving copies of notices and communications the IRS sends you. This is not automatic. If you want your representative to see the same letters you receive about the covered tax matters, check that box. You can designate up to two representatives to receive copies for the same matter.² Skip it and your representative only learns about new IRS mail when you forward it.

Line 3: The Tax Matters Covered

This is the section the IRS is least forgiving about. Line 3 has three columns.

Description of matter: use specific terms like “Income,” “Employment,” “Estate,” “Gift,” “Excise,” or “Civil Penalty.” The instructions list acceptable descriptions.
Tax form number: the form that corresponds to the matter, such as 1040 for individual income tax or 941 for employment tax.
Year or period: list each year individually or as a range, such as “2022, 2023, 2024” or “2022 through 2024.” Never write “All years,” “All periods,” or “All taxes.” The IRS returns any form with that kind of general reference.²

You can include future tax years. The IRS will not record future years that fall more than three years past December 31 of the year it receives the form.⁵ A form received in 2026 can reach as far as 2029.

The authority granted on Line 3 is broad by default. Your representative can inspect your confidential tax information, sign agreements and consents, and generally do what you could do yourself for those specific matters. One built-in limit: representatives are not authorized to endorse or negotiate any refund check issued by the government for a federal tax liability.²

Lines 4, 5a, and 6: Optional Boxes

Line 4: Specific Use

Check Line 4 only if the power of attorney is for a one-time or single-issue matter that the IRS should not record on its main authorization database. Your representative then brings a copy to any IRS meeting or mails it to the office handling the matter, because IRS staff won’t find it in the electronic system.² Most filers leave it unchecked so the authorization is recorded centrally.

Line 5a: Additional Acts

Line 5a grants powers beyond the standard authority on Line 3. The most significant is authorizing your representative to sign a return for you, which the IRS allows only when you have a disease or injury that prevents signing, you’ve been continuously outside the United States for at least 60 days before the filing deadline, or the IRS grants specific permission for another good reason.² If one applies, check the sign-a-return box and add a written statement identifying the reason.

Line 5a is also where you authorize your representative to substitute another representative, or to perform other specific acts you spell out.

Line 6: Keeping a Prior POA Active

Filing a new Form 2848 revokes any earlier power of attorney on file for the same tax matters and periods. If you want to keep an existing representative’s authority while adding a new one, check Line 6 and attach a copy of the prior power of attorney.² Forgetting this step when you meant to keep the earlier authorization active is hard to fix after the fact.

Signing: Part I and Part II

Line 7: Your Signature

Sign and date the form on Line 7. If you submit by mail or fax, you must handwrite the signature. Electronic signatures are accepted only when you submit through the IRS online portal.² An unsigned or undated form is returned without processing.¹

If the taxpayer is a minor who cannot sign, a parent or court-appointed guardian may sign on their behalf.²

Part II: Declaration of Representative

Your representative signs Part II under penalties of perjury, declaring they are authorized to practice before the IRS and are not suspended or disbarred. Each representative selects a designation code identifying their standing:¹

a — Attorney (member in good standing of a state bar)
b — Certified Public Accountant (active license)
c — Enrolled Agent (enrolled by the IRS under Circular 230)
e — Full-time employee of the taxpayer (must note job title)
f — Family member (limited to spouse, parent, child, sibling, grandparent, grandchild, or step-relatives in those same categories)

The full list runs from (a) through (r) and includes categories like enrolled actuaries, registered tax return preparers, and student attorneys. Your representative also enters their bar number, CPA license number, or enrollment number where the form asks for it, plus their licensing jurisdiction. Missing the designation code or the jurisdiction is another frequent rejection reason.⁴

Submitting the Completed Form

Three submission paths exist, and the choice affects how quickly the authorization takes effect.

Tax Pro Account. Your representative initiates the authorization through IRS.gov/TaxProAccount. You log in to your own IRS online account, verify your identity, and approve the request. Approved authorizations display on the representative’s account immediately. Currently available for individual taxpayers only, not businesses.⁶
Online upload. Representatives can upload a completed Form 2848 through the IRS Submit Forms 2848 and 8821 Online tool. These uploads are processed manually alongside faxed and mailed forms, so they don’t record instantly.⁶
Mail or fax. Send the form to the IRS address or fax number matching your state of residence. The Where To File chart splits the country between processing centers in Memphis, TN and Ogden, UT. Taxpayers outside the United States use the International CAF Team in Philadelphia.⁵

If you checked Line 4 for a specific-use power of attorney, send the form directly to the IRS office handling your matter, not to the general CAF processing center.

Errors That Get Forms Returned

The CAF unit rejects many submissions for clerical mistakes. The most frequent:⁴

Missing or undated signatures in Part I or Part II.
Vague tax periods like “All years” or “All future periods” instead of specific years or ranges.
Missing designation code or licensing state in Part II.
Missing bar, license, or enrollment number for attorneys, CPAs, and enrolled agents.
Line 6 checked without the required copy of the prior power of attorney attached.
No business title for a person signing on behalf of a business entity.

Each of these sends the form back unprocessed and adds weeks to your timeline. Checking these items before you submit is the simplest way to avoid delays.

If You Only Need Someone to See Your Records

Form 2848 and Form 8821 look similar but grant different access. Form 2848 lets someone represent you before the IRS: speak on your behalf, negotiate settlements, sign agreements, and handle your case. Form 8821, Tax Information Authorization, only allows someone to inspect and receive your confidential tax information; it does not let them advocate or take any action on your account.⁷ If you need a family member or bookkeeper to pull transcripts, Form 8821 is enough and doesn’t require professional credentials. If you need someone to talk to the IRS, respond to notices, or resolve a dispute for you, Form 2848 is the right form.

1
Internal Revenue Service. Form 2848 (Rev. January 2021) Power of Attorney and Declaration of Representative
2
Internal Revenue Service. Instructions for Form 2848 (Rev. September 2021)
3
Internal Revenue Service. What Is a CAF Number
4
Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection
5
Internal Revenue Service. Instructions for Form 2848 (09/2021)
6
Internal Revenue Service. Tax Pro Account
7
Internal Revenue Service. Forms 2848 and 8821 for Tax-Advantaged Bonds