IRS Publication 4235: CAF Units, Form 2848, and Tax Pro Account

To submit Form 2848 to the IRS Centralized Authorization File unit, upload the completed form through the Tax Pro Account at IRS.gov/TaxPros, fax it to the CAF unit assigned to your client’s state, or mail it to that same unit’s street address. The IRS runs three CAF units — Memphis, Ogden, and Philadelphia — and each handles a defined list of states and territories. Online submission reaches the processing queue fastest, but fax and mail remain fully valid, and some situations require paper.¹

Pick one channel. Sending the same form twice does not speed anything up; the IRS will not process duplicates, and parallel submissions can slow processing instead.

Which CAF Unit Handles Your Client’s State

Routing follows the taxpayer’s state of residence, not the representative’s.²

Memphis, TN — fax 855-214-7519. 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, and West Virginia.

Ogden, UT — fax 855-214-7522. 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, and Wyoming.

Philadelphia, PA — fax 855-772-3156. All APO and FPO addresses, American Samoa, Guam, the U.S. Virgin Islands, Puerto Rico, the Northern Mariana Islands, foreign countries, and any taxpayer otherwise outside the United States.

The rough shorthand that “east of the Mississippi goes to Memphis, west goes to Ogden” works most of the time but misses on at least three states. Arkansas and Louisiana sit west of the river and route to Memphis; Wisconsin sits east and routes to Ogden. Check the state list rather than guessing by geography.

Fax numbers can change without notice. If you have not faxed in a while, check the “Recent Developments” section at IRS.gov/Form2848 before sending.

Submitting Online Through the Tax Pro Account

The online tool at IRS.gov/TaxPros is the fastest route into the CAF processing queue. You will need a Tax Pro Account, an existing CAF number, and a verified identity to use it.³

If you do not yet have a CAF number, you cannot create one through the online submission flow for this form. Request one first through the Tax Pro Account (individual CAF numbers only) or by submitting a paper Form 2848 or 8821 with the CAF number field left blank or marked “NONE.” The IRS mails your assigned number back after processing. Firm-level CAF numbers can only be obtained through the paper route.⁴⁵

Online submission accepts electronic signatures from the taxpayer. That acceptance comes with authentication requirements you have to complete before uploading.

Verifying the Taxpayer’s Identity Before an Electronic Signature

If the taxpayer signs electronically, you as the representative must authenticate them first. Skipping these steps can invalidate the form.²

For an individual taxpayer:

Inspect a valid government-issued photo ID (driver’s license, passport, state ID, military ID, or similar) and compare the photo against a self-taken picture or a live video call with the taxpayer.
Record the taxpayer’s name, Social Security number or ITIN, address, and date of birth.
Verify those details against secondary documentation such as a prior tax return, an IRS notice, a Social Security card, or a utility statement.

For a business entity, confirm through documentation that the person signing has authority to act for the business as a corporate officer, partner, trustee, or similar, then run the same photo-ID verification on that individual.

Clearing the Common Rejection Triggers Before You Send

Most CAF rejections come from how the form was filled out, not how it was transmitted. Walk through the following before submitting through any channel.⁶

Signatures and dates. Missing signatures or missing signature dates are the single most common reason Form 2848 gets bounced. Both the taxpayer and the representative must sign, and both must date.

Line 3 tax periods. You must list the type of tax, the IRS form number, and specific periods. Individual years (“2023”), ranges (“2021-2024”), and quarterly periods (“Quarter ending 03/31/2024”) are all accepted. Vague entries like “All Years” or “All future periods” get rejected every time. Future periods are allowed but cannot extend more than three years beyond December 31 of the year the IRS receives the form.² This is the error that trips up experienced practitioners, not just new ones.

Part II representative information. Enter the correct designation letter, the licensing jurisdiction, and any bar, license, CPA, or enrollment number. Missing designation data is a frequent rejection reason.

Business signer’s title. When the taxpayer is a business, the person signing must indicate their title (president, partner, trustee, and so on). Omitting it will get the form bounced.

Line 6 retention. Filing a new Form 2848 automatically revokes any prior power of attorney on the CAF for the same tax matters and periods. If the taxpayer wants to keep an existing representative in place while adding a new one, check the Line 6 retention box and attach a copy of the prior authorization. Checking the box without attaching the prior form is a rejection trigger; forgetting the box entirely silently removes the earlier representative.⁷ A new Form 2848 does not revoke any Form 8821 already in effect; the two operate independently.

Line 2 ordering. You can list up to four representatives, but the IRS only sends copies of notices to the first two listed. Order the names accordingly before sending.⁸

Line 5a additional acts. If the taxpayer wants the representative to access records through an Intermediate Service Provider, authorize disclosure to a third party, substitute or add representatives without a new form, or sign the taxpayer’s return, check the Line 5a box and write in the specific acts. Signing a return also requires a written statement explaining the reason.²

When Form 2848 Does Not Go to a CAF Unit

Not every Form 2848 belongs with a CAF unit. If the authorization covers a one-time matter that does not relate to a specific tax period, check the box on Line 4 to mark it as a specific-use authorization. These are not recorded on the CAF, and the form goes directly to the IRS office handling the matter.⁷

Specific-use situations include:

Requests for a private letter ruling or technical advice
EIN applications
Claims filed on Form 843 (Claim for Refund and Request for Abatement)
Corporate dissolutions
Applications for tax-exempt status on Forms 1023, 1024, or 1028
ITIN applications on Form W-7
Freedom of Information Act requests

Sending a specific-use Form 2848 to Memphis, Ogden, or Philadelphia wastes time. Bring a copy to each IRS meeting or mail it to the office working the case.

After You Submit

Once the form is in, the Tax Pro Account portal is the most efficient way to track it. The portal shows real-time processing status for individual power of attorney and tax information authorization requests, lists all active authorizations tied to your CAF number, and lets you withdraw an authorization online without additional paperwork.¹

Online uploads enter the queue first. Fax follows. Mail is the slowest. If you have called the Practitioner Priority Service line and been told the CAF has no record of the authorization yet, processing is likely still pending rather than rejected; the IRS mails a rejection notice when a form is actually bounced.

Once recorded, the authorization stays active until the taxpayer revokes it, the representative withdraws it, or a later Form 2848 supersedes it for the same tax matters and periods.⁹

1
Internal Revenue Service. Submit Forms 2848 and 8821 Online
2
Internal Revenue Service. Instructions for Form 2848 – Power of Attorney and Declaration of Representative
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Internal Revenue Service. Tax Pro Account
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Internal Revenue Service. What Is a CAF Number
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Taxpayer Advocate Service. Simplifying the CAF Process
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Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection
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Internal Revenue Service. Instructions for Form 2848
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Internal Revenue Service. Form 2848 – Power of Attorney and Declaration of Representative
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Internal Revenue Service. Power of Attorney and Other Authorizations