Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS. Your authorization of a qualifying representative will also allow that individual to receive and inspect your confidential tax information.

What is the difference between form 2848 and 8821?

IRS Form 8821, Tax Information Authorization, allows you certain access to your client’s information. In that way, it is similar to a power of attorney but grants less authority. The biggest difference between Form 2848 and Form 8821 is that the latter does not allow you to represent your client to the IRS.

What is a CAF number on form 2848?

Centralized Authorization File
The Centralized Authorization File (CAF) number is a 9-digit number assigned to individuals based on the filing of Form 2848, Power of Attorney and Declaration of Representative. Enter the full name and mailing address of your representative(s).

Who can fill out a 2848?

IRS Form 2848 authorizes individuals or organizations to represent a taxpayer when appearing before the IRS. Authorized representatives, include attorneys, CPAs, and enrolled agents. Signing Form 2848 and authorizing someone to represent you does not relieve a taxpayer of any tax liability.

How long does it take to process form 2848?

The fax and mail options for submitting Forms 2848 and 8821 are still available, however signatures on such forms must be handwritten. Using the online option will not accelerate the time necessary for the IRS to process the authorizations, which is currently estimated to be five weeks.

How do I file a 2848?

If your agent e-files your return, he or she should attach Form 2848 to Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, and mail it to the address in the instructions for Form 8453. If your agent files a paper return, he or she should attach Form 2848 to your return.

When to file Form 2848, power of attorney and declaration of representative?

You can file Form 2848, Power of Attorney and Declaration of Representative, if the IRS begins a Foreign Bank and Financial Accounts (FBAR) examination as a result of an income tax examination. Please see Representation for FBAR Issues section of Report of Foreign Bank and Financial Accounts (FBAR) for more information. None at this time.

What do you need to know about IRS Form 2848?

IRS Form 2848 is used to designate an individual to represent the taxpayer before the IRS and to allow the representative to perform all tax acts that the taxpayer would normally take care of. Form 2848 is used to file for IRS power of attorney. This form is used by the taxpayer to authorize an individual to represent them before the IRS.

Do you need a power of attorney form?

A general power of attorney is not enough. The substitute form must contain all of the information required on the IRS Form. Your representative must also attach a Form 2848 (without your signature) for IRS tracking purposes.

How to mail form 2848 with form 8453?

To mail it with Form 8453 (PDI), generate the 8453 by indicating the 2848 as a Form 8453 attachment. Open the MISC screen (on the Miscellaneous tab). On the bottom left, select the option Return signed by Power of Attorney. Enter the name in the Power of Attorney name field.