# Form 2848

URL: https://pdf.net/pdf-forms/tax-forms/form-2848
Category: Tax Forms
Attributes: Trusted by accountants, Official IRS form

IRS Form 2848 is a Power of Attorney used to authorize an eligible individual to represent you before the IRS.

With our fillable Form 2848, you can easily edit, sign, and submit your authorization to the IRS.

## Versions

- 2021 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/62be5d74bed1c539770279f9508774bf6eaf7126.pdf)

## How to Fill Out Form 2848

1. Open the editable Form 2848.
2. Enter the taxpayer’s details (full name, address, Taxpayer Identification Number (TIN), etc.).
3. Provide the representative’s details (name, address, contact information, CAF number, etc.).
4. List tax matters and periods.
5. Indicate any additional authorized acts or restrictions.
6. Sign and date the form.

## Facts

### What Is Form 2848 Used For?

Form 2848 is used to** **authorize an eligible individual, i.e., an attorney, a CPA, an enrolled agent, an enrolled actuary, or an enrolled retirement plan agent, to represent you before the IRS.** **It also allows the representative to inspect and receive confidential tax information related to the authorized tax matters.

Representatives who have previously filed a power of attorney with the IRS will have a CAF number to include on the form. First-time filers should enter 'None' and the IRS will assign one.

### Who Should Use Form 2848?

Individuals, businesses, estates, trusts, and fiduciaries may use Form 2848 when they want someone eligible to communicate or act before the IRS on their behalf. Taxpayers commonly use it during audits, appeals, collections, or other federal tax matters.

### When Is Form 2848 Due?

Form 2848 has no specific due date, but it should be submitted before your representative needs to act before the IRS.** **The authorization remains in effect until the expiration date listed on the form, until the taxpayer revokes it, or until the representative withdraws. If no expiration date is listed, the authorization generally remains in effect indefinitely for the specified tax matters.

To revoke a Form 2848 authorization, the taxpayer must send a written statement to the IRS identifying the tax matters and periods covered, or submit a new IRS Form 2848 with the word 'REVOKE' written across the top.

### What Happens If Form 2848 Is Not Submitted?

If Form 2848 is not submitted, the IRS generally cannot discuss your confidential tax matters with your representative or allow them to act on your behalf. This may delay audits, payment arrangements, appeals, or other tax-related communications and resolutions.

### How and Where Do I File a Form 2848?

You can submit Form 2848 online at the IRS submission portal, by fax, or by mail. Filing locations and fax numbers depend on where you live. Check the Form 2848 instructions for the specifics.

## Related forms

- [Form 23](https://pdf.net/pdf-forms/tax-forms/form-23)
- [Form 56](https://pdf.net/pdf-forms/tax-forms/form-56)
- [1040 Form](https://pdf.net/pdf-forms/tax-forms/1040-form)
- [Form 1040-X](https://pdf.net/pdf-forms/tax-forms/form-1040-x)
- [Form 9465](https://pdf.net/pdf-forms/tax-forms/form-9465)