Where to File Form 2848: Mail, Fax, or Online Submission

Where you file Form 2848, Power of Attorney and Declaration of Representative, depends on where you live and how you want to send it. Taxpayers in eastern states mail or fax the form to the IRS processing center in Memphis; those in western states use Ogden; international filers use Philadelphia. Two online options are also available: an upload portal that accepts a scanned signed form, and Tax Pro Account, which posts individual authorizations to the IRS Centralized Authorization File in real time.

Mailing Addresses by Region

The IRS routes Form 2848 to one of three CAF processing centers based on the taxpayer’s state of residence, or, for a business, its principal place of operations.

Eastern states — Memphis. If you live in Alabama, Arkansas, Connecticut, Delaware, the 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, mail the form to:

Internal Revenue Service
5333 Getwell Road, Stop 8423
Memphis, TN 38118

Western states — Ogden. If you live 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, mail the form to:

Internal Revenue Service
1973 Rulon White Blvd., MS 6737
Ogden, UT 84201

International and U.S. territories — Philadelphia. Use this address for any APO/FPO address, American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the U.S. Virgin Islands, Puerto Rico, any foreign country, or any location otherwise outside the United States:

Internal Revenue Service
International CAF Team
2970 Market Street, MS: 4-H14.123
Philadelphia, PA 19104¹

Fax Numbers by Region

Faxing skips postal transit and uses the same regional split as mail. Include a cover sheet with the taxpayer’s name, taxpayer identification number, and the words “Form 2848” so the document is routed correctly.

Eastern states: 855-214-7519
Western states: 855-214-7522
International, toll-free from the U.S.: 855-772-3156
International, from outside the U.S.: 304-707-9785

The IRS cautions that these fax numbers can change without notice, so verify them on IRS.gov before sending.¹

When to Send the Form Somewhere Else Instead

The regional addresses and fax numbers above are for authorizations that will be recorded on the Centralized Authorization File, the IRS database that tracks active powers of attorney. Two situations pull the form out of that routing:

Your case is already assigned to a specific IRS office or employee. Send the form directly to that office or person rather than to the regional CAF center. This applies to matters already in the hands of a revenue agent, revenue officer, appeals officer, or other assigned IRS contact.

You checked the “specific use” box on Line 4. A specific-use authorization is not recorded on the CAF. Mail or fax the form to the IRS office handling the specific matter instead of using the regional addresses.¹

Filing Online

Two digital paths exist, and the difference between them matters. One is essentially a faster way to hand the IRS a paper form; the other bypasses paper entirely.

Submit Forms 2848 and 8821 Online

This portal lets you upload a signed, scanned copy of Form 2848 as a PDF, JPG, or GIF. You sign in through the IRS identity verification system, answer a short set of questions about the form, and upload the file. If the form has attachments, save them together with the form as a single file. The IRS accepts several electronic signature formats on uploaded forms, including a typed name in the signature block, a scanned image of a handwritten signature, or a signature generated by third-party software.²

Forms submitted this way are still processed manually, first-in first-out, in the same queue as faxed and mailed forms. The upload saves postal transit time; it does not shorten IRS review.³

Tax Pro Account

Tax Pro Account is a separate tool for tax professionals that handles individual power-of-attorney and tax-information-authorization requests without a paper form. The tax professional initiates the request through their account, and the taxpayer signs into their own IRS Online Account to review and approve it. Once approved, the authorization posts to the Centralized Authorization File immediately, typically within minutes.³

Tax Pro Account is currently limited to individual taxpayer authorizations. Business entity authorizations still go through the standard mail, fax, or upload channels.³

Don’t Send the Same Form Twice

If you have already mailed or faxed Form 2848, do not upload it through the online portal as well. Duplicate submissions add to the processing queue and delay the original.² Under normal conditions the IRS states that Form 2848 is processed within two business days of receipt.⁴ During peak periods, processing has historically taken four weeks or longer, and the Taxpayer Advocate Service has advised against sending a second copy while waiting.⁵

State Taxes Are Not Covered

Form 2848 authorizes representation before the IRS on federal tax matters only. It will not be honored for representation before state revenue agencies. For state tax matters, contact your state’s tax department for its own power-of-attorney form.⁶

Where to Send a Revocation

A revocation goes to the same places as a new filing. To revoke an existing power of attorney without naming a replacement, write “REVOKE” across the top of the first page of a copy of the original Form 2848, sign and date under that annotation, and send it to the regional address or fax number for your state.

If you no longer have a copy of the original form, send the IRS a signed, dated statement identifying the representative’s name and address, the tax matters involved, and the years or periods covered. Writing “revoke all years/periods” on the statement cancels the authorization entirely.⁷

Filing a new Form 2848 automatically revokes any earlier power of attorney on file for the same tax matters and periods. If you want the prior representative to remain authorized alongside the new one, check the box on Line 6 and attach a copy of the earlier authorization.⁶ Representatives with an active authorization through Tax Pro Account can withdraw it online through that system.²

1
Internal Revenue Service. Instructions for Form 2848 (Rev. September 2021)
2
Internal Revenue Service. Submit Forms 2848 and 8821 Online
3
Internal Revenue Service. Tax Pro Account
4
Internal Revenue Service. Processing Status for Tax Forms
5
Taxpayer Advocate Service. NTA Blog: The IRS Hasn’t Processed My Power of Attorney Form. Should I Submit Another?
6
Internal Revenue Service. Form 2848 Power of Attorney and Declaration of Representative
7
Internal Revenue Service. Instructions for Form 2848