IRS Power of Attorney Form

In order to appoint someone else (an accountant) to file federal taxes on behalf of a firm or a person, an IRS power of attorney form 2848 is utilized. As a result of these efforts, a tax attorney or accountant may represent another individual and file taxes on their behalf with the Internal Revenue Service.

IRS power of attorney

IRS Power of Attorney Form

Forms should be completed by the principal or representative firm and forwarded to the appropriate tax authorities. It can also be achieved via email.

Where and How to file

Form 2848, Power of Attorney and Declaration of Representative, should be filed at your desired regional IRS office. Tennessee, Utah, and Pennsylvania are the three national processing centers where you may submit documentation. When filling out your form, check the IRS website for information on where to send it.

Powers of attorney may only be granted for a limited time (known as "specific use power of attorney"), and the authorization form must be submitted to an IRS office that deals with that particular case.

It's best practice for an authorized representative to always have a copy of a power of attorney form available when interacting with the IRS, even though the IRS stores most of these documents in its central CAF database.

How much power is given by this IRS power of attorney?

Using this form, a person may designate someone else to represent them in a tax matter. Those who want to hold this position are required to meet certain qualifications and their authority is constrained by the IRS.

Excluded from the pool of possible agents are those who have been judged "eligible to practice law before the Internal Revenue Service." In addition to a wide range of professions, including actuaries, lawyers, accountants, and individuals who have acquired adequate tax-preparation training, immediate family members of the primary filer are included in this category.

The agent may act on behalf of the principal when communicating with the Internal Revenue Service (IRS) after being given power of attorney. Per Form 2848, the agent is only allowed to seek for and inspect tax documents for the year or years stated, form agreements, consent or waivers, or handle other administrative procedures within that time period. For the most part, the agent is not allowed to endorse payments of any type, provide power of attorney, or disclose confidential documents to anyone else.

This decision is ultimately up to the primary filer. It is possible for the chosen representative to choose additional representatives if necessary. Representatives might be granted access to future data for up to three years beyond the current filing year, as well. Requests for unrestricted access or authority will not be granted by the IRS, and form 2848 cannot be used to provide blanket authorization.

Withdrawal/Revocation of Internal Revenue Service Power of Attorney.

Only the principal filer has the power to control how the agent performs her duties. To revoke a power of attorney, re-file IRS form 2848 with the word "REVOKE" across the top. A copy of this document should be retained in case of future problems.

It is also possible to create a new document detailing the original authorization's specifications, as well as its restrictions. Partially or completely, authority is being transferred.

Changing the Address or location of a Representative

It's simple to get your address changed. There must be a written notification to the IRS, which must include the authorized representative's current postal address as well as their signature. There is no need to resubmit the original form.

Download our free IRS power of attorney in an instant to create a legally binding document.

Download our free IRS power of attorney in an instant to create a legally binding document.

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