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When it comes to dealing with the IRS, the thought can be daunting for many. Tax matters often involve complex rules and regulations, making it challenging for individuals to navigate the process on their own. Recognizing this, the IRS allows taxpayers to designate a representative to act on their behalf through the IRS Power of Attorney (POA) form, officially known as Form 2848. This key document enables tax professionals, such as attorneys, certified public accountants, or other individuals authorized to practice before the IRS, to receive confidential tax information and advocate for taxpayers. The form facilitates a smoother interaction with the IRS, allowing representatives to perform a variety of tasks such as negotiating payment plans, resolving tax disputes, and attending meetings. Its versatility makes it an essential tool for anyone seeking professional assistance with tax matters, providing peace of mind by ensuring they are well-represented in dealings with one of the government's most formidable agencies.

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hereby appoints the following representative(s) as attorney(s)-in-fact:
2 Representative(s) must sign and date this form on page 2, Part II.

Check Form for Common Errors & Reminders

Form 2848

 

Power of Attorney

For IRS Use Only

 

 

 

 

OMB No. 1545-0150

(Rev. January 2021)

and Declaration of Representative

 

 

 

 

 

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 name and address

Taxpayer identification number(s)

Daytime telephone number

Plan number (if applicable)

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.

Designation—

Insert above

letter (a–r).

Licensing jurisdiction

(State) or other

licensing authority

(if applicable)

Bar, license, certification, registration, or enrollment number (if applicable)

Signature

Date

Form 2848 (Rev. 1-2021)

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Document Attributes

Fact Name Description
Purpose The IRS Power of Attorney (Form 2848) allows a taxpayer to grant authority to an individual, often a tax professional, to represent them before the IRS.
Eligibility for Representatives Representatives must be eligible to practice before the IRS, including attorneys, CPAs, and enrolled agents.
Scope of Authority This form specifies the tax matters and years or periods for which representation is authorized.
Execution Requirements The taxpayer and their chosen representative must both sign and date the form for it to be valid.
Filing Method The completed Form 2848 can be mailed or faxed to the IRS, depending on the taxpayer's location and the specifics of their request.
Duration of Authority Authority granted on Form 2848 generally remains in effect until it is revoked by the taxpayer or the representative, or it expires under IRS rules.
Revocation Process To revoke the authority, the taxpayer must send a written notice to the IRS, specifying the revocation of power of attorney.
State-Specific Forms Some states require their own form instead of, or in addition to, Form 2848 for state tax matters, governed by individual state laws.
Legal Significance Signing Form 2848 legally allows the representative to receive confidential tax information and act on the taxpayer's behalf in matters with the IRS.

How to Fill Out IRS Power of Attorney ( 2848)

The IRS Power of Attorney (Form 2848) plays a significant role for individuals or entities who wish to authorize someone else to represent them before the IRS. Filling out this form correctly is paramount to ensure that the designated representative can perform necessary actions such as receiving confidential tax information and making agreements with the IRS on the taxpayer’s behalf. Below is a systematic guide to help you through the process of completing the form.

  1. Begin by entering the taxpayer’s full name and address in the designated area at the top of the form. For entities, include the name as it appears in tax documents.
  2. Fill in the taxpayer’s identification number (Social Security Number for individuals or Employer Identification Number for businesses) next to the name.
  3. For the representative(s), add their name(s), telephone number(s), and address(es) in the section provided. Each representative must have a CAF number, which should also be included; if not, leave it blank.
  4. Specify the tax matters for which this power of attorney is granted. Include the type of tax, the federal tax form number, and the year(s) or period(s) involved.
  5. If there are specific acts you do not wish to authorize, such as signing certain returns, indicate those exceptions in the section provided for that purpose.
  6. In cases where you wish to retain copies of notices and communications from the IRS, furnish the name and address of the individual to whom these copies should be sent.
  7. Ensure the form is signed and dated by the taxpayer or a duly authorized individual if the taxpayer is an entity. The taxpayer’s title, if applicable, should also be clearly indicated.
  8. The designated representative(s) must declare their eligibility under the appropriate designation and sign the declaration. This includes confirming the accuracy of all information provided and acknowledging the responsibilities as an authorized representative.

Upon completing these steps, review the form thoroughly for any errors or omissions. An accurately completed Form 2848 is essential for seamless processing by the IRS. Once the form is filled out and verified for completeness and correctness, it should be mailed or faxed to the IRS office designated for the taxpayer’s location, as per the instructions provided with the form. This step is crucial for the authorization to be recognized and for the representative to begin acting on the taxpayer's behalf in dealings with the IRS.

More About IRS Power of Attorney ( 2848)

  1. What is the IRS Power of Attorney (Form 2848) and when is it used?

    The IRS Power of Attorney (Form 2848) is a legal document that allows individuals to authorize someone else, typically a tax professional, to represent them before the Internal Revenue Service (IRS). This representation may include receiving confidential tax information and acting on the taxpayer's behalf in matters such as audits, appeals, and tax collection issues. The form is used when taxpayers need professional assistance with their taxes and wish to grant specific powers to their chosen representatives to handle tax matters directly with the IRS.

  2. Who can be designated as a representative on Form 2848?

    On Form 2848, taxpayers can designate individuals who are eligible to practice before the IRS. This includes attorneys, certified public accountants (CPAs), enrolled agents, enrolled actuaries, enrolled retirement plan agents, and certain other individuals who are in good standing with the IRS. The representative must have a Preparer Tax Identification Number (PTIN) to be listed on the form. It’s important to choose a representative who is competent and trustworthy, as they will have access to sensitive tax information and the ability to make decisions on the taxpayer’s behalf.

  3. How do you file Form 2848 with the IRS?

    Form 2848 can be filed through mail or fax, depending on the taxpayer’s preference and the IRS guidelines. The completed form must include the taxpayer’s name, social security number or taxpayer identification number, and the specific tax matters and years or periods for which authorization is granted. The designated representative’s declaration of eligibility and signature are also required. Once the form is completed and signed, it should be sent to the IRS office designated for the taxpayer’s location, as specified in the form’s instructions.

  4. Does Form 2848 need to be renewed, and if so, how often?

    Form 2848 remains in effect until it is revoked by the taxpayer, the authorization naturally expires, or the representation ends due to completion of the tax matters for which it was granted. There is no set renewal period; however, if the taxpayer needs to extend the time or scope of representation, they must submit a new Form 2848. Additionally, if the taxpayer wishes to change representatives, they must file a new form indicating the new representative’s information and revoke the previous authorization if necessary.

  5. Can a taxpayer revoke a Power of Attorney granted through Form 2848?

    Yes, a taxpayer can revoke a Power of Attorney granted through Form 2848 at any time. To do so, the taxpayer must provide written notice to the IRS, specifying that the power of attorney is being revoked. Another method is filing a new Form 2848 with a different representative listed, which automatically revokes the prior authorization. It is recommended to notify the previous representative of the revocation in writing for clarity and record-keeping purposes.

  6. Are there any special considerations when completing Form 2848?

    Yes, there are several important considerations when completing Form 2848. Taxpayers should be precise about the tax forms, years, and types of tax matters they are authorizing their representative to handle. Specifying these details limits the representative's authority to those specifically designated matters. If a taxpayer wishes to grant broad powers to the representative, they must clearly indicate this on the form. Additionally, ensuring that the form is signed and dated by both the taxpayer and the representative is crucial for validity. Careful attention to these details ensures that the Power of Attorney will be processed smoothly by the IRS and that the taxpayer’s interests are adequately protected.

Common mistakes

Navigating tax matters can sometimes feel like trekking through a labyrinth. One of the tools designed to help taxpayers through this complex journey is IRS Form 2848, the Power of Attorney (POA). However, while it’s meant to grant someone else the authority to speak or act on your behalf with the IRS, filling out this form incorrectly can lead to complications. Here are four common mistakes people make when completing IRS Form 2848.

  1. Not Providing Complete Information

    Accuracy and completeness are paramount when filling out IRS Form 2848. A common pitfall is leaving certain fields blank or providing incomplete information about the taxpayer or the representative. The IRS requires full names, addresses, and taxpayer identification numbers—such as SSNs (Social Security Numbers) or EINs (Employer Identification Numbers)—for processing. Omissions can result in the IRS rejecting the form, delaying crucial actions on your tax matters.

  2. Listing Multiple Representatives Incorrectly

    Sometimes, a taxpayer needs to appoint more than one representative. Form 2848 has the space to list multiple representatives, but the details need to be aligned with the IRS’s requirements. Each representative's name, address, and phone number must be listed correctly. Additionally, if you're authorizing these representatives to receive notices and communications from the IRS independently of each other, this needs to be specified by checking the box on line 5a. Failure to do so can lead to miscommunications and possibly delay or invalidate the POA.

  3. Forgetting to Specify the Tax Matters

    Another common mistake is not being specific about the tax form and year or years for which the POA is granted. The form requires you to identify the type of tax, tax form number, and the year(s) or period(s) involved. Vague or incorrect information in this section can significantly limit the representative’s ability to effectively handle your tax matters, as the IRS will only grant them authority for the details listed.

  4. Not Signing or Dating the Form

    It might sound simple, but an astonishing number of forms are submitted to the IRS without the taxpayer’s signature and/or date. This simple oversight renders the POA invalid. The IRS cannot process an unsigned or undated Form 2848, since the signature and date verify the taxpayer’s consent to grant the powers outlined in the form to the designated representative. Always double-check that these critical pieces of information are included before submission.

In ensuring that Form 2848 is filled out accurately and completely, taxpayers can avoid unnecessary delays and ensure their representatives are fully empowered to act on their behalf in dealings with the IRS. Attention to detail can make all the difference in smoothing the tax negotiation and resolution process.

Documents used along the form

When dealing with tax matters, it's common for individuals or businesses to use the IRS Power of Attorney (Form 2848) to authorize someone else to represent them before the IRS. However, Form 2848 often works in conjunction with other documents to ensure comprehensive handling of tax-related responsibilities. Below is a list of documents frequently used alongside Form 2848, each playing a crucial role in tax representation, preparation, and compliance.

  • Form 1040: This is the standard IRS form individuals use to file their annual income tax returns. It's essential for the tax representative to have access to this document to accurately represent the taxpayer’s interests.
  • Form 8821, Tax Information Authorization: Similar to the Power of Attorney, this form allows designated parties to review and receive confidential tax information but not to represent you in tax matters.
  • Form 4506-T, Request for Transcript of Tax Return: Often used to request tax return transcripts, tax account information, and other IRS records. These transcripts are necessary for tax preparation and planning.
  • Form W-2, Wage and Tax Statement: Employers issue this form to employees and the IRS to report annual wages and taxes withheld. Representatives need this form to ensure accurate income reporting.
  • Form 1099: This collective series of documents reports various types of income other than wages, salaries, and tips. Common examples include 1099-INT for interest income and 1099-MISC for freelance or independent contractor income. They are vital for a complete income overview.
  • Form 433-F, Collection Information Statement: This form is used to gather financial information for individuals who owe tax and wish to discuss payment or settlement options with the IRS.
  • Form 656, Offer in Compromise: This document allows taxpayers to settle their tax debt for less than the full amount owed, contingent on certain eligibility criteria.
  • Form 9465, Installment Agreement Request: Taxpayers submit this form to propose a monthly payment plan for paying off their tax debt over time if they cannot pay their liability in full immediately.
  • Schedule C, Profit or Loss from Business: Sole proprietors and single-member LLCs use this form to report their business income and expenses. It’s crucial for accurate tax filing and representation for those who own businesses.
  • Schedule D, Capital Gains and Losses: This form is used to report the sale or exchange of capital assets. It’s necessary for representatives dealing with clients who have investment income.

Together, these forms enable a tax representative armed with a Power of Attorney to accurately assess, report, and address a wide array of tax-related issues and submissions. Understanding and utilizing these forms appropriately can significantly impact the management and resolution of tax affairs.

Similar forms

  • Healthcare Proxy or Medical Power of Attorney: This document allows individuals to appoint someone else to make healthcare decisions on their behalf if they are unable to do so themselves. It's similar to the IRS Power of Attorney (Form 2848) in that both appoint a representative to act on the individual's behalf, though the scope of authority differs substantially, with one focusing on medical decisions and the other on tax matters.

  • Durable Power of Attorney for Finances: This legal document grants a designated person the authority to manage the financial affairs of the individual. Like the IRS Power of Attorney, it allows someone else to act on your behalf, but it covers a broader range of financial decisions, not just tax issues.

  • General Power of Attorney: A general power of attorney provides broad powers to a proxy to act on the individual's behalf, including handling financial matters, making business transactions, and dealing with personal affairs. It is similar to the IRS Power of Attorney in its function of designating an agent but is more expansive in its application.

  • Limited Power of Attorney: This document grants limited authority to an agent for specific tasks or under certain conditions, which could include tax matters. Similar to Form 2848, a Limited Power of Attorney specifies what the agent is allowed to do, but it's applied in a broader array of contexts, not limited to dealing with the IRS.

  • Springing Power of Attorney: A springing power of attorney becomes effective under circumstances outlined in the document, such as the incapacity of the principal. While its applicability can be broad, including financial decisions and healthcare directives, it shares the trait of conditional activation with the tax-specific IRS Power of Attorney.

  • Advance Healthcare Directive: Often combined with a healthcare proxy, this document outlines an individual's healthcare preferences in advance, including end-of-life care and interventions. Although focused on healthcare, not taxes, it's similar to the IRS Power of Attorney in enabling individuals to make critical decisions in advance, thereby guiding actions on their behalf when they're not able to do so.

  • Guardianship or Conservatorship Arrangements: These legal processes appoint someone to make decisions for another person, typically in cases of incapacity. While these are court-ordered and can cover a wide range of decision-making powers, from healthcare to finances, they share the concept of representation with the IRS Power of Attorney.

  • Business Power of Attorney: This document, also known as a Commercial Power of Attorney, allows businesses to appoint agents to carry out specific business-related tasks. While distinct in its focus on business actions, it is similar to the IRS Power of Attorney in that it allows for the delegation of decision-making authority and actions to another party.

Dos and Don'ts

Filling out the IRS Power of Attorney (Form 2848) accurately is crucial because it grants another person the authority to handle your tax matters. To ensure you complete the form correctly and avoid any potential problems, here are some essential do's and don'ts to keep in mind:

  • Do ensure that all the information provided is accurate and complete. Mistakes can lead to delays or the refusal of the form.
  • Do clearly specify the tax matters and years or periods for which you are granting authority. This prevents any confusion regarding the extent of the power you are giving.
  • Do choose a representative who is eligible to practice before the IRS. This could be an attorney, a certified public accountant, or an enrolled agent, among others.
  • Do sign and date the form. Without your signature, the form will not be valid.
  • Don't leave any fields blank that are relevant to your situation. If a section does not apply, indicate with "N/A" (not applicable).
  • Don't forget to check the specific acts your representative can perform on your behalf. If there are any restrictions you want to apply, make sure they are clearly noted.
  • Don't use the form to authorize someone to represent you in tax matters not covered by Form 2848. It is intended solely for IRS matters.
  • Don't hesitate to revoke the power if necessary. If you decide to change your representative or no longer need their services, you must inform the IRS promptly.

Following these guidelines will help ensure that the Power of Attorney process is smooth and effective, allowing your representative to act on your behalf without any unnecessary complications.

Misconceptions

The IRS Power of Attorney (POA) Form 2848 is a vital document that allows individuals to grant others the authority to represent them before the U.S. Internal Revenue Service (IRS). However, several misconceptions exist regarding its use, purpose, and limitations. Understanding these misconceptions is crucial for effectively managing and executing one's tax matters. Below are six common misconceptions about the IRS Power of Attorney (Form 2848) and explanations that aim to clarify these misunderstandings.

  • Any form of POA can be used for tax matters. It's a common misconception that a general Power of Attorney document can grant an agent authority to deal with the IRS on someone's behalf. However, the IRS requires Form 2848 specifically, as it is tailored to tax matters, ensuring that the agent has explicit authorization to represent the taxpayer before the IRS.
  • Completing Form 2848 grants immediate authority. While filing Form 2848 is a crucial step, the authority is not automatic upon submission. The form must be correctly completed and processed by the IRS. Errors or incomplete information can delay or invalidate the POA. It is processed by the IRS, and confirmation is sent to both the taxpayer and the representative, a process that can take several weeks.
  • Form 2848 covers all tax years and matters. A common misunderstanding is that a single Form 2848 filing grants authority to handle all tax issues for all years. In reality, taxpayers must specify the tax form numbers, tax years, or periods to be covered. A separate Form 2848 may be required for different types of taxes, years, or specific issues.
  • The agent can perform any action on the taxpayer’s behalf. Although Form 2848 grants broad authority, it does have limitations. For example, the agent cannot endorse or cash refund checks or sign certain tax returns without additional, specific authorization. The form allows taxpayers to specify the extent of the agent's authority, including any restrictions they wish to impose.
  • Only attorneys can be designated on Form 2848. Many believe that only attorneys can be granted POA for IRS matters. However, the IRS allows several types of professionals to act as representatives, including Certified Public Accountants (CPAs) and Enrolled Agents (EAs), provided they are in good standing and eligible to practice before the IRS.
  • Electronic signatures are not accepted on Form 2848. With advancements in technology and a push towards digital processes, the IRS now accepts electronic signatures on Form 2848 under certain conditions. This adaptation facilitates faster processing and accommodates the increasing preference for and necessity of virtual transactions. Taxpayers and representatives should ensure compliance with the specific requirements for electronic signatures as outlined by the IRS.

Clarifying these misconceptions about the IRS Power of Attorney (Form 2848) is important for taxpayers and their representatives to navigate the complexities of tax representation effectively. Proper understanding and application of this authority ensure that tax matters are handled accurately and efficiently, promoting compliance and minimizing errors.

Key takeaways

The Internal Revenue Service (IRS) Form 2848, Power of Attorney and Declaration of Representative, is a crucial document that allows you to grant authority to an individual, known as your representative, to receive your confidential tax information and to deal with the IRS on your behalf. Understanding the correct way to fill out and use this form is vital. Here are seven key takeaways:

  • Complete all sections accurately: It’s essential to carefully fill out each section of the form to avoid any delays. All the information provided must be accurate and complete, including your name, social security number (SSN) or employer identification number (EIN), and the specific tax matters and years or periods for which you are granting authority.
  • Choose your representative wisely: The person you authorize will have access to your sensitive tax information and the power to make decisions on your behalf. Ensure that your representative is trustworthy, has a good understanding of tax law, and is authorized to practice before the IRS. This could be an attorney, certified public accountant (CPA), or enrolled agent.
  • Specify the tax matters: You need to clearly specify the types of tax issues your representative can handle. This could range from income taxes, employment taxes, to specific issues like offers in compromise or audits. Also, be clear about the tax form number related to your matter and the years or periods you want the power of attorney to cover.
  • Know the limits of your authorization: While Form 2848 grants significant authority to your representative, it does not allow them to endorse or cash checks issued in your name, nor does it permit them to represent you in matters outside the specified tax issues, years, or periods.
  • File the form properly: Once completed, the form should be sent to the appropriate IRS office. The address or fax number can vary depending on the state you reside in, so it’s important to check the IRS’s current instructions for the correct submission details.
  • Revocation process: If you wish to revoke the power of attorney you have granted, you must submit a written statement to the IRS. This statement should indicate that the authority of the power of attorney is revoked, include a copy of the power of attorney being revoked, or mention the name and address of each representative being revoked.
  • Joint filing considerations: If you filed a tax return jointly with your spouse and both of you wish to grant the authority to the same representative, each spouse must file a separate Form 2848 to establish their own power of attorney.

Correctly completing and using the IRS Form 2848 ensures that your representative has the authority needed to assist you with your tax matters efficiently and legally. Always keep a copy of the form for your records and stay informed about any changes in your representation or tax situation that might necessitate an adjustment to your power of attorney.

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