IRS Fax Numbers for Form 2848: CAF Units and What to Include

The IRS fax number for Form 2848 depends on where the taxpayer lives. Send it to 855-214-7519 if the taxpayer’s address is in an eastern or southern state, 855-214-7522 for midwestern and western states, or 855-772-3156 for international and U.S. territory addresses. These lines route to the Centralized Authorization File (CAF) units in Memphis, Ogden, and Philadelphia, which record powers of attorney for the IRS.¹

Routing is based on the taxpayer’s address, not the representative’s. The IRS notes these numbers can change without notice, so it’s worth confirming the current numbers at IRS.gov/Form2848 under “Recent Developments” before you send.

855-214-7519 — Memphis CAF Unit

Use this number if the taxpayer’s address is in Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia.¹

855-214-7522 — Ogden CAF Unit

Use this number if the taxpayer’s address is in Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, or Wyoming.¹

855-772-3156 — Philadelphia International CAF Team

Use this number for all APO and FPO addresses, American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the U.S. Virgin Islands, Puerto Rico, foreign countries, and any taxpayer otherwise located outside the United States. If you’re faxing from abroad and the toll-free line isn’t reachable, the alternate number is 304-707-9785.¹

When Not to Use These Numbers

The CAF fax lines are for general recording of a power of attorney when no IRS office is actively working the taxpayer’s case. If the taxpayer is under examination, in collections, or otherwise involved in an open matter, don’t fax the form to the CAF. Send it directly to the IRS employee or office handling the case, using the contact information on the most recent IRS notice or letter.²

If you can’t find that contact information, call the Practitioner Priority Service at 866-860-4259, available weekdays from 7 a.m. to 7 p.m. local time. Alaska and Hawaii use Pacific time.³

Signatures Must Be Wet Ink on a Faxed Form

Every Form 2848 sent by fax or mail must carry a handwritten ink signature from both the taxpayer and the representative. Typed signatures, scanned images, stylus signatures, and any other electronic signature are not accepted on a faxed copy.¹

Electronic signatures are only valid when the form is submitted through the IRS online portal at IRS.gov/Submit2848. If that’s the route you want, don’t fax; upload instead.²

What to Include With the Fax

A cover sheet isn’t required, but it helps. Include the taxpayer’s name, the representative’s name and a direct phone number, and the total page count. If something on the form needs clarification, the CAF unit can call the number on the cover sheet instead of rejecting the submission.

Before you send, check the form for the most common rejection triggers. Both signatures must be dated, not just signed. Line 3 must list specific tax years or periods; entries like “all years” or “all taxes” are automatically returned. If you checked the Line 6 box to retain a prior representative, the earlier power of attorney must be attached. The representative’s professional designation, state of licensure, and bar, license, or enrollment number all need to be filled in. When a business is the taxpayer, the person signing on the entity’s behalf has to include a title. A form missing any of these comes back, and the clock restarts.⁴

How Long Processing Takes After You Fax

The IRS internal target is to process CAF receipts within five business days, and to post cases marked ready to process within three business days.⁵ Reality has been slower. The Taxpayer Advocate Service has reported average processing times fluctuating between 22 and 70 days, and practitioners have routinely waited four weeks or more during backlogs.⁶

If you need to speak with the IRS about the taxpayer’s account before your Form 2848 has been recorded, fax the wet-ink form to the specific IRS employee handling the case, or call the Practitioner Priority Service at 866-860-4259.³ Don’t fax a second copy to the CAF while the first is still in the queue. Duplicates slow the process down.

Using the Same Numbers to Revoke or Withdraw

Revocations and withdrawals use the same state-based fax numbers. To revoke, the taxpayer writes “REVOKE” across the top of the first page of a copy of the existing Form 2848, signs and dates below that annotation, and faxes the marked-up copy using the routing above. If the original form isn’t available, a signed written statement identifying the matters, tax periods, and each representative’s name and address works instead; writing “revoke all years/periods” covers everything at once.⁷

A representative who wants to step away follows the same steps but writes “WITHDRAW” instead of “REVOKE,” signs and dates below it, and faxes it to the appropriate CAF number. Expect the same processing delays that apply to new authorizations.⁷

Faster Alternatives to Faxing

For individual taxpayer authorizations, Tax Pro Account is the quickest route. The request is processed in real time, and once the taxpayer acknowledges it, the authorization typically posts to the CAF within about 48 hours. Tax Pro Account currently handles only individual authorizations; business entity POAs still go through fax, mail, or online upload.⁸

The online upload portal at IRS.gov/Submit2848 accepts Form 2848 for both individuals and businesses and is the only submission method that permits electronic signatures. Uploaded forms still enter the same manual first-in, first-out processing queue as faxed and mailed submissions, so speed is similar to fax once it arrives.²

Mail goes to the same three CAF units — Memphis, Ogden, and Philadelphia — using the state groupings above. Delivery time adds to the queue, so plan for the longest wait, and use a trackable service so you have proof of arrival.¹

1
Internal Revenue Service. Instructions for Form 2848
2
Internal Revenue Service. Submit Forms 2848 and 8821 Online
3
Internal Revenue Service. Practitioner Priority Service
4
Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection
5
Internal Revenue Service. 21.3.7 Processing Third-Party Authorizations onto the Centralized Authorization File (CAF)
6
Taxpayer Advocate Service. The IRS Hasn’t Processed My Power of Attorney Form. Should I Submit Another?
7
Internal Revenue Service. Instructions for Form 2848
8
Internal Revenue Service. Tax Pro Account