To fax Form 2848, use one of three IRS Centralized Authorization File (CAF) units based on where the taxpayer lives: 855-214-7519 for most states east of the Mississippi (Memphis), 855-214-7522 for most states west of the Mississippi (Ogden), and 267-466-1017 for taxpayers outside the fifty states (Philadelphia). Louisiana, Arkansas, and the District of Columbia go to Memphis despite sitting west of the river or in a federal district; Wisconsin routes to Ogden.
Memphis CAF Unit: 855-214-7519
Fax Form 2848 to 855-214-7519 if the taxpayer lives in any of these states or the District of Columbia:
- 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, West Virginia
Ogden CAF Unit: 855-214-7522
Fax Form 2848 to 855-214-7522 if the taxpayer lives in any of these states:
- 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, Wyoming
Philadelphia CAF Unit: 267-466-1017
Fax Form 2848 to 267-466-1017 if the taxpayer lives anywhere outside the fifty states. That includes Puerto Rico, the U.S. Virgin Islands, Guam, American Samoa, and the Commonwealth of the Northern Mariana Islands, as well as anyone using an APO or FPO military address.1Internal Revenue Service. The Centralized Authorization File (CAF) – Authorization Rules
Mailing Addresses if You Are Not Faxing
Each CAF unit accepts mailed forms at a separate street address. Use the same state-based routing to pick the correct one. Do not both fax and mail the same form; duplicate submissions can slow processing down.2Internal Revenue Service. Instructions for Form 2848
- Memphis CAF Unit: Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118
- Ogden CAF Unit: Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201
- Philadelphia CAF Unit: Internal Revenue Service, International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104
Online Alternatives to Faxing
The IRS offers two digital paths that can replace the fax entirely. The right one depends on who you are and whether the client is an individual.
Submit Forms 2848 and 8821 Online
Any representative can upload a signed, scanned copy of Form 2848 through the IRS portal. Sign in to or create an IRS account, answer a short set of questions, and upload the completed form as a PDF, JPG, or GIF up to 15 MB. If you have attachments, combine them with the form into a single file before uploading. You will get an email confirmation of receipt.
Submit one form per upload, even for married-filing-jointly taxpayers. If you send more than one form in a single submission, only the first form tied to the taxpayer identification number you entered will be processed, and the rest will be rejected by mail. Uploaded forms enter the same queue as faxed and mailed forms, so the tool does not shortcut the wait.3Internal Revenue Service. Submit Forms 2848 and 8821 Online
Tax Pro Account for Real-Time Processing
Attorneys, CPAs, enrolled agents, enrolled actuaries, and enrolled retirement plan agents can request a power of attorney for an individual taxpayer directly through the IRS Tax Pro Account, with no paper form filed at all. Once the taxpayer approves the request through their own IRS online account, the authorization posts in real time. The taxpayer needs a U.S. address matching IRS records and the ability to sign in to an IRS online account. Authorizations created this way cover calendar-year filers for the last twenty years through the current year, plus three future years.4Internal Revenue Service. Tax Pro Account
Common Reasons the IRS Rejects a Faxed Form 2848
A rejection means restarting the wait, so it is worth checking the form before the fax goes through. The IRS flags these mistakes most often:
- Missing signatures or dates. Both the taxpayer and the representative must sign and date the form.
- Vague tax periods. “All years” or “all future periods” on Line 3 is not accepted; list specific years or ranges, such as “2023 through 2025.”
- Retention box checked on Line 6 without a copy of the earlier power of attorney attached.
- Missing designation or jurisdiction for the representative (attorney, CPA, enrolled agent, and so on) along with the state where they are licensed.
- Missing bar, certification, or enrollment number when the designation requires one.
- Missing title when a business entity is the taxpayer and someone signs on its behalf (officer, partner, trustee).
If the form is rejected, the IRS mails a notice explaining the specific problem.5Internal Revenue Service. Common Reasons for Power of Attorney (POA) Rejection One other detail matters for a faxed submission: the signature must be handwritten. Digital, electronic, or typed-font signatures are not valid on forms sent by fax or mail.6Internal Revenue Service. Instructions for Form 2848
Processing Time and Confirming the Fax Went Through
As of early 2026, the IRS is processing faxed Forms 2848 roughly eight business days after receipt.7Internal Revenue Service. Processing Status for Tax Forms Peak filing season can stretch that further. Uploads through the online tool follow the same timeline; Tax Pro Account requests post immediately after taxpayer approval.3Internal Revenue Service. Submit Forms 2848 and 8821 Online
Keep the fax confirmation page. It is the only proof of the submission date if there is later a question about when the authorization was filed. Representatives can confirm whether an authorization is active by calling the Practitioner Priority Service line at 866-860-4259, Monday through Friday, 7 a.m. to 7 p.m. local time (Alaska and Hawaii follow Pacific time).8Internal Revenue Service. Telephone Assistance Contacts for Business Customers