Form 2848 is the IRS Power of Attorney. It lets an eligible representative — an attorney, CPA, or enrolled agent — actually represent you before the IRS, not just view your records. It's free to file, but it only works if the tax matters and periods in Section 3 are described exactly and your representative is eligible to practice. Get those wrong and the IRS rejects it.
What Form 2848 Is
Form 2848, "Power of Attorney and Declaration of Representative," authorizes a specific person to act on your behalf before the Internal Revenue Service. Unlike a general power of attorney, this one is tax-only and IRS-specific: the representative can talk to the IRS for you, receive confidential information, respond to notices, and — for the tax matters you list — advocate on your behalf.
The key word is represent. Form 2848 grants representation, not just access. That's the line that separates it from its quieter sibling, Form 8821.
Form 2848 vs Form 8821: Which One Do You Need?
These two forms get confused constantly, and choosing the wrong one wastes weeks. The distinction is simple once you see it:
| Form 2848 | Form 8821 | |
|---|---|---|
| What it grants | Full representation before the IRS | Information access only |
| Who can be named | Only eligible practitioners (attorney, CPA, enrolled agent, etc.) | Anyone you choose |
| Can they argue your case? | Yes | No |
| Can they receive your notices & transcripts? | Yes | Yes |
If you only need someone — a lender, a family member, a bookkeeper — to see your tax information, use the simpler Form 8821 instead. Reach for Form 2848 only when you need that person to actually stand in for you before the IRS.
How to Fill Form 2848
- Section 1 — Taxpayer. Your name, address, and taxpayer identification number (SSN or EIN), plus a daytime phone.
- Section 2 — Representative(s). Each representative's name, address, and CAF number. The CAF (Centralized Authorization File) number is the IRS's identifier for a representative; if they don't have one yet, write "None" and the IRS assigns one.
- Section 3 — Acts authorized. This is the field that causes most rejections. Describe the specific matters: the type of tax (e.g. "Income" or "Employment"), the form number (e.g. 1040, 941), and the exact year(s) or period(s). Vague or "all years" entries get bounced — list each period.
- Sections 5–6 — Additional acts and retention. Note any acts you're specifically authorizing or restricting, and whether this filing revokes prior powers of attorney.
- Signatures. You sign and date, and each representative completes the Declaration of Representative on page 2 stating their eligibility. Missing or undated signatures are the second most common rejection.
You can submit Form 2848 online through the IRS's Submit Forms Online tool or a Tax Pro Account, by fax, or by mail — the current instructions list the fax number and address for your state.
Is there a fee to file Form 2848?
No. Filing Form 2848 with the IRS is free. Your representative may charge for their services, but the authorization form itself carries no IRS filing fee.
How long does a Form 2848 power of attorney last?
It stays in effect until you revoke it, your representative withdraws, or it's replaced by a newer Form 2848 for the same matters. A new 2848 covering the same tax periods automatically revokes the prior one unless you check the box to keep it. To end an authorization deliberately, you send a copy of the original marked "REVOKE" with your signature and date.
What mistakes get a Form 2848 rejected?
The frequent ones are all mechanical: a tax period written in the wrong format, "all years" instead of listed periods, a representative who isn't eligible to practice, a mismatched name or TIN, or a missing signature or date. Because so much of the form repeats your identity details and the same tax-period entries, the fastest way to avoid these is to enter each detail once and reuse it — the same profile that fills your 8821 and transcript requests fills the taxpayer block on your 2848 identically, so a value that was right once can't drift into a rejection.