If you want a CPA, enrolled agent or attorney to deal with the IRS for you, Form 2848 is the document that gives them the authority. A badly completed one is returned, which can delay the case you are trying to resolve.
This guide explains what the form does, how to complete line 3, how to file it online, by fax or by mail, and how to revoke it, using the IRS About Form 2848 page and the form's instructions.
The IRS says to use Form 2848 to authorize an individual to represent you before the IRS. The person must be eligible to practice before the IRS, and the authorization also lets them receive and inspect your confidential tax information. The IRS may also allow a student working in a Low Income Taxpayer Clinic or Student Tax Clinic Program to represent you under a special appearance authorization from the Taxpayer Advocate Service. Form 2848 is honored only for representation before the IRS. If you want someone only to see or receive your tax information without representing you, the IRS says to use Form 8821 instead. Authorizing a representative does not change your last known address; use Form 8822 or 8822-B for that.
| Line | IRS instruction |
|---|---|
| Line 1 | Taxpayer information: complete a separate Form 2848 for each taxpayer |
| Line 2 | Representatives: the IRS sends notices and communications to only two representatives |
| Line 3 | Acts authorized: enter the description of the matter, tax form number and the years or periods; do not write 'all years', 'all periods' or 'all taxes' |
| Line 5a | Additional acts: the power to sign returns may be granted only in limited situations |
| Part II | Declaration of Representative, signed by the representative who lists their eligible designation |
Representation only applies for the years or periods listed on line 3, and the IRS returns any power of attorney with a general reference. Unenrolled return preparers have limited rights: they may only represent taxpayers before revenue agents, customer service representatives or similar IRS employees. Related forms: see our Form 4506-T guide for transcripts.
| Action | How (IRS) |
|---|---|
| File online | At IRS.gov/Submit2848 with a Secure Access account; required if you use an electronic signature |
| File by fax or mail | To the IRS number or address in the Where To File chart in the instructions, by state of residence |
| Representative's address changes | The IRS does not require a new Form 2848; the representative sends a written notice with the new details and their signature to the location where the Form 2848 was filed |
| Revoke (when not naming a new representative) | Write REVOKE across the top of the first page, sign and date below it, and mail or fax a copy to the IRS using the Where To File chart, or to the office handling a specific matter |
Electronic signatures are accepted only for online submission. Fiduciaries such as trustees and executors stand in the taxpayer's position and may authorize a representative by filing a power of attorney. The IRS page 'Items to consider while completing Form 2848' (listed on the Form 2848 page with a date of 8 July 2026) says that granting anything on line 5a other than disclosure to third parties, substituting or adding representatives, or signing a return, or limiting the representative's authority on line 5b, makes the form 'modified', and that checking the box on line 4 means the authorization is not recorded on the Centralized Authorization File; read it before you add anything to those lines. See our IRS payment plan guide and offer in compromise guide for matters where a representative is often used.
IRS: About Form 2848, Power of Attorney and Declaration of Representative, IRS: Form 2848, IRS: Instructions for Form 2848.