Irs Form 2848 – Fill Out and Use This PDF

	Form 2848		Power of Attorney	OMB No. 1545-0150
				For IRS Use Only
			and Declaration of Representative
	(Rev. January 2021)			Received by:
	Department of the Treasury
			▶ Go to www.irs.gov/Form2848 for instructions and the latest information.
	Internal Revenue Service			Name
	Part I	Power of Attorney		Telephone
		Caution: A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored		Function
		for any purpose other than representation before the IRS.		Date				/ /

1Taxpayer information. Taxpayer must sign and date this form on page 2, line 7.

Taxpayer identification number(s)

Name and address	CAF No.
	PTIN
	Telephone No.
	Fax No.
Check if to be sent copies of notices and communications	Check if new: Address	Telephone No.	Fax No.
Name and address	CAF No.
	PTIN
	Telephone No.
	Fax No.
Check if to be sent copies of notices and communications	Check if new: Address	Telephone No.	Fax No.
Name and address	CAF No.
	PTIN
	Telephone No.
	Fax No.
(Note: IRS sends notices and communications to only two representatives.)	Check if new: Address	Telephone No.	Fax No.
Name and address	CAF No.
	PTIN
	Telephone No.
	Fax No.
(Note: IRS sends notices and communications to only two representatives.)	Check if new: Address	Telephone No.	Fax No.

to represent the taxpayer before the Internal Revenue Service and perform the following acts:

3Acts authorized (you are required to complete line 3). Except for the acts described in line 5b, I authorize my representative(s) to receive and inspect my confidential tax information and to perform acts I can perform with respect to the tax matters described below. For example, my representative(s) shall have the authority to sign any agreements, consents, or similar documents (see instructions for line 5a for authorizing a representative to sign a return).

	Description of Matter (Income, Employment, Payroll, Excise, Estate, Gift,	Tax Form Number	Year(s) or Period(s) (if applicable)
	Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Sec.
		(1040, 941, 720, etc.) (if applicable)	(see instructions)
	4980H Shared Responsibility Payment, etc.) (see instructions)

4	Specific use not recorded on the Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on
	CAF, check this box. See Line 4. Specific Use Not Recorded on CAF in the instructions .		. . . . . . . . . . . . . ▶
5a	Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts (see
	instructions for line 5a for more information):	Access my IRS records via an Intermediate Service Provider;
	Authorize disclosure to third parties;	Substitute or add representative(s);	Sign a return;

Other acts authorized:

For Privacy Act and Paperwork Reduction Act Notice, see the instructions.

Cat. No. 11980J

Form 2848 (Rev. 1-2021)

Form 2848 (Rev. 1-2021)	Page 2

bSpecific acts not authorized. My representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other entity with whom the representative(s) is (are) associated) issued by the government in respect of a federal tax liability.

List any other specific deletions to the acts otherwise authorized in this power of attorney (see instructions for line 5b):

6Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of attorney on file with the Internal Revenue Service for the same matters and years or periods covered by this form. If you do not want to

revoke a prior power of attorney, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . ▶

YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.

7Taxpayer declaration and signature. If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner, partnership representative (or designated individual, if applicable), executor, receiver, administrator, trustee, or individual other than the taxpayer, I certify I have the legal authority to execute this form on behalf of the taxpayer.

▶ IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER.

Signature	Date	Title (if applicable)
Print name		Print name of taxpayer from line 1 if other than individual

Part II Declaration of Representative

Under penalties of perjury, by my signature below I declare that:

•I am not currently suspended or disbarred from practice, or ineligible for practice, before the Internal Revenue Service;

•I am subject to regulations in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service;

•I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and

•I am one of the following:

aAttorney—a member in good standing of the bar of the highest court of the jurisdiction shown below.

bCertified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown below.

cEnrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230.

dOfficer—a bona fide officer of the taxpayer organization.

eFull-Time Employee—a full-time employee of the taxpayer.

fFamily Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister).

gEnrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the IRS is limited by section 10.3(d) of Circular 230).

hUnenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1) prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s). See Special Rules and Requirements for Unenrolled Return Preparers in the instructions for additional information.

kQualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCP. See instructions for Part II for additional information and requirements.

rEnrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e)).

▶IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THE POWER OF ATTORNEY. REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.

Note: For designations d–f, enter your title, position, or relationship to the taxpayer in the “Licensing jurisdiction” column.

Form 2848 (Rev. 1-2021)