fbpx
Waywiser-SecondaryLogo-CircleOwl-DARK-200px

Instructions for Form 2848 – Power of Attorney and Declaration of Representative

Form 2848 is the IRS form for Power of Attorney. Filling it out can be a bit confusing. Follow this guide and it will be easy as can be.
form 2848 power of attorney

Form 2848 from the Internal Revenue Service (IRS) is the form to use if someone will represent on your behalf to the IRS. This form is officially called Power of Attorney and Declaration of Representative. You can learn more about Power of Attorney in this detailed guide.

There may be a few reasons why someone would represent on your behalf to the IRS:

  • To help set up a payment plan for any taxes due
  • To sign documents for you
  • To represent you during an audit
  • To represent you if you have a dispute with the IRS
  • To respond to tax notices that you have received
  • To access IRS tax transcripts for you

Sometimes, the person representing you to the IRS will be an immediate family member. Professionals who may represent you include attorneys, accountants, tax preparers, and retirement plan agents, for instance.

Form 2848 from the IRS is similar to, but not the same as a more general power of attorney form. Form 2848 is specifically for someone to represent you to the IRS, while other power of attorney forms designate someone to represent you for real estate, finance, and other reasons. 

How to Fill Out Form 2848

Any type of governmental paperwork can be a little confusing, and Form 2848 is no exception to this. That’s why we have a step-by-step guide here on how to fill out Form 2848.

Line 1:

For most people who are filing as individuals, you will enter your name, address, Social Security number, and phone number on Line 1.

Tip: Even if you are married and file your taxes jointly, each spouse/partner must file a separate Form 2848. 

If you are completing Form 2848 as a business, list the business name, address, and Taxpayer Identification number.

Line 2:

List the name and address of the person (or persons) who you want to be your representative. Double check their name spelling and address before providing it on the form. If you want your representative to receive a copy of all correspondence you get from the IRS, check the box below the name and address area. On the form, you can list more information for more than one representative.

You can ask your representative if they have a CAF number and write it in the area that says “CAF Number.”. This is a number the IRS issues the first time someone serves as a third-party representative. If they do not have a CAF number, write “none.”

Find out your representative’s PTIN number, and write it where it says “PTIN.” This is a special ID number issued to tax preparers.

Add the representative’s phone and/or fax number.

If the representative has a new address or phone number since receiving their CAF number, check the box that says address, phone number, or fax number at the bottom.

Line 3:

Line 3 allows you to indicate what tax matters the representative can handle for you, the specific tax form, and for what years. For example, this section may say, “Income, 1040, 2020.” For the third column indicating the tax period, you can also list quarters and years (for example, second quarter 2020, third quarter 2020). The latter would apply more to businesses.

You can also list future tax time periods.

There may be times where listing a specific tax time period does not apply. In this case, write a brief description of what you are looking for and then write “NA” where it asks for the specific time period.

Line 4:

Line 4 is a check-off box related to the CAF number that representatives receive. You will check this box only if the reason for needing a representative is beyond the usual reasons someone is needed. This may include:

  • Requests for a private letter ruling 
  • Corporate dissolutions
  • Requests to change accounting methods or accounting periods
  • Freedom of information act requests

While most people completing Form 2848 will not need to check Line 4, you can always double check with your tax preparer if you should check it.

Line 5a:

This area gives you the chance to provide additional authorizations to your representative. This may include substituting or adding additional representatives, signing a return, or accessing your IRS records via an intermediate service provider. Intermediate service providers are third-party companies not affiliated with the IRS that can provide access to tax information.

Line 5b:

On Line 5b, you will list any acts you do not want your representative to complete on your behalf.

Line 6:

You may have filed Form 2848 previously to give someone else power of attorney for certain tax needs in the past. If you want the IRS to continue to  allow power of attorney for this previous representative, then check the box in line 6. You also must include a copy of the previous power of attorney form used.

Line 7:

Sign and date the form on line 7. Add your title if needed.

Part II:

Declaration of Representative: This is where the person representing you will fill out certain information. This includes information on their professional title, bar or license number, name, signature, and date.  

For more detailed information on how to complete Form 2848, you can refer to the instructions from the IRS, available at the link here

Have another question? Ask an expert.

Our team is here for you. If you have a question about caring for an older adult—be it physical, legal, medical, financial, or anything in between—we’ll have one of our Trusted Advisors get back to you ASAP.

Leave a Reply

Your email address will not be published. Required fields are marked *