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Representation

Form 2848: Power of Attorney and Declaration of Representative

Form 2848 lets an eligible representative, such as an enrolled agent, CPA, or attorney, represent a taxpayer before the IRS for specified matters and periods.

When this form may come up

Authorizing an eligible representative to speak and act for you before the IRS.

  • You are hiring a qualified tax professional to communicate with the IRS.
  • You need someone authorized to receive confidential information and advocate for you.
  • You want representation limited to specific tax matters and years.

Documents to gather before using it

IRS forms are easier to complete when the facts and supporting documents are organized first.

  • Representative name, address, CAF number, and credential type
  • Tax forms and years covered
  • Your taxpayer identification information
  • Any existing authorization records

Important caution

Do not sign a blank authorization. The tax matters, years, and representative details should be complete before signing.

Related tax problems

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Need Help With a Tax Problem?

Submitting this form does not create a professional-client relationship. A qualified professional can review your facts and explain options.