Form 2848: Power of Attorney for Tax Representation
Published November 5, 2026
Sometimes another person needs to talk with the IRS for you. That person might be a tax preparer, an accountant, an attorney, or a family member. Form 2848 gives that person permission to act for you before the IRS. The IRS calls this a power of attorney.
This guide is general information. It is not advice about your own case. Read the form and its instructions before you sign anything.
What the form does
Form 2848 lets your representative receive and inspect your confidential tax information. It also lets them do the acts you could do yourself for the tax matters you list. For example, the form says your representative can sign agreements, consents, or similar documents.
The form works only for representation before the IRS. The form itself says it will not be honored for any other purpose. Most requests are recorded right away on the Centralized Authorization File, the IRS system that tracks these authorizations.
Who signs it
You sign and date the form on page 2, line 7. The form says the IRS will return it if that part is not completed, signed, and dated.
Your representative signs a declaration in Part II. The form says representatives must sign in the order listed in Part I, line 2. If you filed a joint return, each spouse must file a separate Form 2848. This is true even when both spouses name the same representative.
What to fill in
- Part I, line 1 lists your name, taxpayer identification number, and address.
- Line 2 lists each representative, their address, and their designation, such as attorney, accountant, or enrolled retirement plan agent.
- Line 3 lists the tax matter, the tax form number, and the years or periods. The representation applies only to the years or periods you list.
The instructions say you can list future tax years or periods. The IRS will not record a future year that is more than 3 years after December 31 of the year it receives the form.
Notices and copies
The form has a box you can check if you want your representative to receive copies of notices and communications. The IRS sends notices and communications to only two representatives, so plan your list with that limit in mind.
Earlier powers of attorney
Filing a new Form 2848 automatically revokes earlier powers of attorney on file for the same matters and periods. If you want an earlier power of attorney to stay in effect, check the box on line 6 and attach a copy of that earlier document.
Acts your representative cannot take
Line 5b is for acts that are not allowed. The form says your representative cannot endorse or otherwise negotiate a government check issued for a federal tax liability. This is true even if the rest of the form gives broad authority.
Form 2848 and Form 8821
Form 8821, Tax Information Authorization, is a different form. It lets a person see or receive your tax information. It does not let them represent you before the IRS. If all you need is information, the instructions say Form 8821 may be the right choice.
Before you sign
- Check the representative's name, address, and designation.
- Check the tax form number and the years on line 3.
- Confirm that line 7 is signed and dated, and that each representative signs Part II.
- Keep a copy for your records.
- Ask the representative what they plan to do under the form.
Next steps
If the IRS contacts you about a review of your return, read our guide to tax audit basics and your rights. A representative can help you respond, but the form must be on file first.
Sources: Sources: IRS, Form 2848, Power of Attorney and Declaration of Representative (Rev. January 2021) (https://www.irs.gov/pub/irs-pdf/f2848.pdf); Instructions for Form 2848 (Rev. September 2021) (https://www.irs.gov/pub/irs-pdf/i2848.pdf); Form 8821, Tax Information Authorization This is general information, not advice about your specific return.
