Power of Attorney & Authorization  Forms

Form 2848 & 8821

When  you are authorizing an individual to  receive confidential tax information or authorizing them to act on  your behalf regarding federal tax matters you must make the  appropriate filing with IRS. There are two different ways to give  authorization to a person. The way you   choose depends on the amount of  power you are willing to give that   person that is going to be helping  you. Power of attorney gives them   the most power, they can act on  your behalf for tax matters. You can limit their power by just  authorizing them access to your confidential   tax information by  filling out and filing the tax information   authorization form.

IRS Form 2848 – Power of Attorney and Declaration of Representative

Usually, the two aspects of the title are combined into the same person  and the form is referred to simply as a “Power of Attorney Form.
IRS Form 2848 is used to designate an individual to represent the taxpayer before the IRS and to allow the representative to perform  all tax acts that the taxpayer would normally take care of. Form 2848 is used to file for IRS power of attorney.   This form is used by the taxpayer to authorize an individual to  represent them before  the IRS. The person  authorized in  this filing  must be an eligible person to represent you.  This is a two  part form  in which the taxpayer information must provide  their personal   information and the representative that was chosen must  provide their   name and CAF number, which is a number that is assigned  by the IRS in   order to identify representatives. The second part of  this form is the   declaration of representative. In this part the chosen  representative   must sign, date and enter the designation under which  they are  allowed  to practice before the IRS.
IRS Form 2848 | Power Of Attorney | Form 2848 Instructions
A  taxpayer can limit which duties their representative can perform by  attaching a statement to the power of attorney explaining exactly what  their duties will be.  Without limitations, the representative will be  able to sign  consents extending the time to assess tax, record the interview, sign  waivers agreeing to tax adjustments, sign closing agreements, and also  receive refund checks.
Using Form 2848 gives the representative access to all tax years and to act on all tax matters  listed on the form.  If the taxpayer only wants the representative to  have access to their current year’s tax information, they should  fill out the “third party designee” section on their income tax return.
NOTE:  The authorized representative(s) must sign and date the bottom of page 2  or the Power of Attorney will be returned.  Form 2848 cannot be filed  electronically with the tax return.  Joint return filers must complete  and submit separate Forms 2848.

Tax Form 8821 – Tax Information Authorization

IRS form 8821 is used to authorize any individual,  corporation,  firm, organization, or partnership to inspect and/or  receive your  private tax information. They can receive information from  any IRS  office for the tax information and years that are listed when  the form  is completed. When this form is completed it gives the appointee limited power over your financial information. Completing  this form  will not allow them to represent you to the IRS,  execute  waives, sign documents or closing agreements. If you want them  to have  the power to represent you then you must file for a power of  attorney with form 2848 listed below.

Form 2848 Filing Instructions

You must file form 2848 if you would like your attorney, family  member or accountant to be able to act on your behalf for tax matters.  You may file it electronically or by mail. The appropriate mailing  addresses are contained in the form’s instructions.
Although the process of filing for IRS power of attorney is rather  simple,  the steps that you take when completing form 2848 IRS are very important.

Line 1: Taxpayer Information

Individuals need to include their name, social  security  number, or employer identification number, as well as their  address. For a join  return, your spouse must also include his/her name,  social security number, and  address if different from yours.
Corporations must include name, employer identification  number, and address of the business.

Line 2: Representative

On this line you will enter your representatives  full name.  Only individual persons can be named as a representative,  not an entire  company. It is important to use the same full name on all  correspondence to  avoid confusion and mistakes. You have the ability  to name up to three representatives.  If for some reason you need to add  more, indicate this on line two and attach  an additional Form 2848  with this information.
You must also enter the nine digit CAF for each named representative. If a CAF number has not been assigned to your  representative write none and the IRS will issue one. Check the box to indicate if telephone number, fax number, or address has changed since the CAF was assigned.

Line 3: Tax Matters

Tax Matters

This line is for the type of tax, form number, and  year(s). For  example, you may include  Income Tax, 1040, 2008” or  something similar. It is  important to be specific on this line. The IRS  does not accept general  references such as all types of tax or   all years. 

Line 4: Specific Uses Not Recorded on CAF

Check the box listed on Line 4 if the IRS power of  attorney  is for a use that will not be named on the CAF. An IRS power  of attorney will  not be recorded if it does not relate to a specific  period.

Line 5: Acts Authorized

This line is used to modify the acts that the named   representatives can perform on your behalf. Describe additions or  deletions in  detail. For example: substituting representatives,  disclosure of returns to a  third party, and authority to sign your  return.

Line 6: Receipt of Refund Checks

If you want your representative to be able to receive  refund  checks, but not endorse them, you must make this clear on line 6  by initialing and filling in that persons name.

Line 7: Notices and Communications

All notices and communication will be sent to you and the representative listed. There are two boxes that you can check:
Box A: The original will be forwarded to you, and subsequent copies to the first two listed representatives.
Copy B: The original will be forwarded to you, and no copies will be sent to any representatives.

 Line 8: Retention/Revocation of Prior Power(s) of Attorney

If there is an existing IRS power of attorney that  you do  not want to revoke, check the box provided on this line and  attach a copy of  the power(s) of attorney.

Line 9: Signature of Taxpayers

Individuals must sign and date the IRS power of  attorney. If a joint return is filed and both spouses are involved,  both must sign.
IRS power of attorney for a corporation requires a signature  from an organization officer with authority to bind the taxpayer.

Part II: Declaration of Representative

The second part of the IRS power of attorney is where  your representative  signs and dates, while also entering his  designation – such as an irs tax attorney,  certified public accountant, enrolled agent, officer, family member, etc.
With this information you should have a better  understanding  of how to file for IRS power of attorney. Most of the  time the professional you choose to represent you will help you fill out  this form properly, if you need representation, we can help, simply  fill out the form in the upper right.

Where to fax form 2848?

mail or fax Form 2848 directly to the IRS address according to the Where To File Chart below.

Where To File Chart                          
IF you live in…THEN use this address…Fax number*
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 VirginiaP.O. Box 268, Stop 8423855-214-7519
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 WyomingOgden, UT 84404855-214-7522
All APO and FPO addresses, American Samoa, nonpermanent residents of Guam or the U.S. Virgin Islands**, Puerto Rico (or if excluding income under Internal Revenue Code section 933), a foreign country: U.S. citizens and those filing Form 2555, 2555-EZ, or 4563.MS:3-E08.123.855-772-3156
**Permanent residents of Guam should use Department of Taxation, Government of Guam, P.O. Box 23607, GMF, GU 96921; permanent residents of the U.S. Virgin Islands should use V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, V.I. 00802.


How do I send Form 2848 to the IRS, since I can’t e-file it?

Form 2848, Power of Attorney and Declaration of Representative,  cannot be e-filed but may be completed for an e-filed return and either
  • mailed to the IRS with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return.  This process uses a Paper Document Indicator (PDI), to alert the IRS  that you will mail a supporting document after the e-filed return is  accepted.
Either way, fill out screen 2848 to produce the 2848. Print  and complete it. Note that when you prepare Form 2848 in a joint return,  the software produces one for each spouse because the IRS now requires  it.
To attach it to the return for e-filing, use the PDF  screen to identify the document and then scan and attach it . If you attach the document, do not generate Form 8453 for it, or the IRS will look for a mailed copy.
To mail it with Form 8453 (PDI), generate the 8453 by indicating the 2848 as a Form 8453 attachment. Open the MISC screen (on the Miscellaneous tab). On the bottom left, select the option Return signed by Power of Attorney. Enter the name in the Power of Attorney name field.
  • Print the completed Form 8453 and mail with the completed Form  2848 to the IRS within 3 business days after receiving acknowledgement  that the IRS has accepted the electronically filed tax return.
  • Form 2848 fax mail to the IRS address  :
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254

Also See  ♦ Form W-4    ♦ IRS Forms   ♦ Tax Form W-2 Instructions 2014      ♦ Form 1040      ♦ W-9 Form instructions