This is how you authorise somebody to act on your behalf before the tax authority: not merely to see your information, but to argue a position, agree an outcome and sign on your behalf.
Because it grants real authority, the details matter more than they look. It is limited to the tax types and periods it names, it is often confused with a lighter authorisation that only permits access to information, and it stays in force until it is revoked.
This covers who can be authorised, exactly what the authority does and does not extend to, how the form is completed and submitted, and how to end it when the matter closes.
IRS Form 2848 authorizes a designated representative to act on your behalf before the Internal Revenue Service. It is not a general power of attorney, it is specific to IRS matters. This guide covers who can be authorized, what they can (and cannot) do, and how to complete and submit the form correctly.
Who Can Be Authorized on Form 2848
Only certain individuals qualify as authorized representatives under IRS rules:
- Attorneys (must be admitted to practice law in any US state or DC)
- Certified Public Accountants (CPAs), licensed in any state
- Enrolled Agents (EAs), licensed by the IRS to practice nationwide
- Enrolled Actuaries (for specific pension plan matters)
- Enrolled Retirement Plan Agents (for specific retirement plan matters)
- Registered Tax Return Preparers (limited representation rights)
- Students in the Low Income Taxpayer Clinic or Student Tax Clinic programs
- Family members and employees (under limited circumstances for specific tax matters)
Tax preparers without one of these credentials have limited representation rights, they can represent taxpayers only during examinations of returns they prepared and signed.
Authorisations get signed broadly because it is convenient, and then nobody revokes them. Check which tax types and which periods are named, sign one for the matter in hand, and revoke it when the matter closes. It is a grant of authority over your affairs, not a formality.
Ankit Sarawagi, CPA, CA, MBA · LinkedInWhat Form 2848 Authorizes
- Receive and inspect confidential tax information
- Represent the taxpayer at conferences, hearings, and meetings with the IRS
- Sign consents to extend the statute of limitations
- Sign closing agreements
- Sign waivers of restriction on assessment (e.g., to stop interest from accruing)
- Execute offers in compromise
- Substitute another representative
- Represent the taxpayer before the US Tax Court (if the rep is authorized to practice there)
What Form 2848 Does NOT Authorize
- Signing tax returns (unless the taxpayer is unable to sign due to disease, injury, continuous absence from the US, or by court order)
- Cashing or endorsing refund checks
- Authorizing representatives to further delegate authority (unless you check the substitute box in Line 5)
- Acting on IRS matters not specifically listed in Line 3
Completing Form 2848: Line by Line
Part I: Power of Attorney
| Line | What to Enter |
|---|---|
| 1, Taxpayer information | Name, address, SSN/EIN, daytime phone, plan number if applicable |
| 2, Representative | Name, address, CAF number (if already assigned), PTIN, phone, fax |
| 3, Acts authorized | Specific tax matters (e.g., Income, 1040, 2022, 2023), or check 'all years' if applicable |
| 4, Specific use not recorded on CAF | Check if the POA is for a specific, one-time use not to be recorded on the CAF system |
| 5, Acts not authorized | List any specific limitations on the representative's authority |
| 6, Retention of prior POAs | Check to keep prior POAs in force, otherwise prior POAs are automatically revoked |
| 7, Signature | Taxpayer's original signature and date |
The CAF Number
The Centralized Authorization File (CAF) is the IRS database that tracks authorized representatives. When a Form 2848 is processed, the representative is assigned a CAF number (if they do not already have one) and the authorization is recorded in the system.
- CAF allows IRS employees to quickly verify a representative's authorization without requiring the original form
- The representative's CAF number should be entered on Line 2 of all future Forms 2848
- Processing a new Form 2848 automatically revokes prior authorizations for the same tax periods (unless Line 6 is checked)
How to Submit Form 2848
| Method | Notes |
|---|---|
| Fax | Fastest, use the IRS fax number for your region (varies by state) |
| Send to the IRS service center that handles your return | |
| Online (Tax Pro Account) | Tax professionals can submit and manage authorizations online through IRS Tax Pro Account |
| In person at an IRS office | Bring original signed form |
Electronic Signatures
The IRS permanently allows electronic signatures on Form 2848 in several formats:
- Handwritten signature scanned and transmitted electronically
- Handwritten signature on a digital signature pad
- Typed name in a signature block on a document creation or editing platform
- Digitized image of a handwritten signature (DocuSign and similar platforms)
Pro Tip: Keep a copy of the signed Form 2848 in your files. The IRS can verify authorizations but does not return original forms.
Revoking a Power of Attorney
To revoke a Form 2848:
- The taxpayer writes 'REVOKE' across the top of a copy of the original Form 2848
- Signs and dates the copy
- Sends it to the IRS service center where the original was filed
- Or submits a new Form 2848 for the same tax years/types (which automatically revokes prior POAs unless Line 6 is checked)
A representative can withdraw by sending a written notice to the IRS and notifying the taxpayer.
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Frequently Asked Questions
Does Form 2848 expire?
There is no automatic expiration date on Form 2848. It remains in effect until revoked by the taxpayer, withdrawn by the representative, superseded by a new Form 2848 for the same matters, or until a specified end date written into Line 3.
Can I authorize multiple representatives on one Form 2848?
Yes. You can authorize up to four representatives on a single Form 2848. Each must sign the form.
What is the difference between Form 2848 and Form 8821?
Form 8821 (Tax Information Authorization) only allows the designee to inspect and receive tax information, it does not grant authority to represent the taxpayer before the IRS. Use Form 2848 when you need representation; use Form 8821 when you only need information access.
Do I need Form 2848 for my tax preparer to file my return?
No. Tax preparers sign returns and can discuss them with the IRS under a limited third-party designee authorization (Form 1040, Third Party Designee checkbox). Form 2848 is needed for broader representation in audits, appeals, or collections.
What should be checked before signing one of these?
The scope, which is the whole point of the document. Check which tax types and which periods are listed, because an authorisation is limited to what it names, and check who is named. Then check what it does not cover, since these authorisations are frequently misunderstood as general authority. Sign one for the matter in hand rather than a broad one for convenience, and revoke it when the matter ends.
Written by
Ankit Sarawagi, CPA, CA, MBA
Ankit leads the finance team at Profitjets, where he has worked with 500+ businesses across the US on bookkeeping, tax and CFO-level strategy. He writes about the habits that keep small business books accurate all year. Connect on LinkedIn
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