IRS form 2848 also known as “Power of Attorney and Declaration Representative” is a legal document authorizing an individual or legal entity to represent you before the internal revenue services.
It is essential to understand how to use this form especially if you intend to authorize someone else to assist you in navigating the complexities of tax matters with the Internal Revenue Service (IRS) in 2024. Your representative can be an attorney, accountant or any qualified individual or organization. Your chosen representative will be in charge of handling various tax matters for you, such as:
- Responding to IRS tax returns
- Reviewing your tax records
- Filing tax returns
- Representing you in tax audits or tax appeals
How to fill out IRS form 2848
Here’s a step by step guide to help you fill out your form:
Part I – Power of Attorney:
Line 1: Enter your name if you’re the one giving the power of attorney or the name of the firm or cooperation.
Line 2: Enter your representative’s full name and if you intend to name more than three representatives then you can attach a list of identical representatives to the form. Provision of a Centralized Authorization File (CAF) number will be required by your representatives on future powers of attorney. If a CAF number has not been assigned, you can request for one from the IRS.
Line 3: Tax Matters – Provide the type of tax, the tax form number and the number of years to ensure that the power of attorney is valid.
Line 4: State other specific use (s) not recorded on CAF.
Line 5: Acts Authorized: State the actions that your representative (s) can perform on your behalf.
Line 6: Receipt of refund checks: Enter the name of your representative here to assist in receiving refund checks for you.
Line 7: Notices and Communication: Select one or more representatives to receive your notifications on your behalf.
Line 8: Retention/Revocation of Prior Power of Attorney: Decide to either retain or revoke power of attorney from your representative (s).
Line 9: Signature of taxpayers – Provide all necessary signatures. You will be required to sign and date the power of attorney. If joint, both husband and wife must sign and if it is a partnership, all partners are expected to sign.
Part II – Declaration of Representative
Your representative must sign and date the declaration, stating required designations.
Where to apply Power of Attorney and Declaration of Representative
The process of filing or submitting the application depends on whether it is an individual or business tax matter and can be done via:
- Mail: Individual can mail the form 2848 to the mailing address provided on the form’s instructions. Businesses can send the form to the address associated with the tax type.
- Fax: Some IRS centers may choose to accept faxed copies of form 2848. You can get the correct fax number from the IRS website.
- Online Submission: Currently, the IRS does not accept electronic submission of form 2848.
