Form 2848: Letting a Professional Deal With the IRS
Who can represent you, what the authorization covers, how it differs from an information-only authorization, and how to file and revoke it.
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
Form 2848 is the power of attorney that authorizes an attorney, certified public accountant, enrolled agent, or other eligible individual to represent you before the IRS — to deal with examiners and collectors, receive notices, and sign agreements. It is limited to the tax types and years you list. Form 8821 is the narrower version that allows information access only.
On this page
Who can be a representative?
| Representative | Scope |
|---|---|
| Attorney, certified public accountant, or enrolled agent in good standing | Unlimited practice before the IRS |
| Enrolled actuary or enrolled retirement plan agent | Limited to their specialty |
| Unenrolled return preparer with an Annual Filing Season Program Record of Completion | Only for returns they prepared and signed, before examiners, customer service, and the Taxpayer Advocate Service — not Appeals or collection |
| Unenrolled return preparer without that record | No representation for returns prepared after 2015; can be given information access only, on Form 8821 |
| Family member, full-time employee, or officer | Only the family member, employer, or entity they belong to |
What does the authorization cover?
You specify the type of tax (income, employment, excise), the form number, and the years or periods — which can include up to three future years. Within that scope the representative can discuss the case, request transcripts, extend the assessment period, agree to adjustments, and negotiate collection alternatives. They can never endorse or cash your refund checks. Signing your return (allowed only in limited cases such as illness or an extended absence) and substituting or adding another representative require specific authority on the form.
How does it differ from Form 8821?
Form 8821 authorizes someone to receive your confidential information and notices but not to represent you. Unlike Form 2848, it can name a firm or organization, and it is useful for a bookkeeper or payroll provider who needs transcripts and notices. Form 2848 includes everything Form 8821 does plus representation.
How is it filed?
For individual taxpayers, an attorney, certified public accountant, enrolled agent, enrolled actuary, or enrolled retirement plan agent can request the authorization in Tax Pro Account, and the taxpayer approves it in their own IRS online account. Otherwise the signed form is uploaded through the IRS's Submit Forms 2848 and 8821 Online tool — the only route for electronically signed forms — or faxed or mailed. The IRS records it in the Centralized Authorization File, after which the representative can access transcripts and receive copies of notices. Most Tax Pro Account requests record immediately; uploaded, faxed, and mailed forms wait in a processing queue.
How is it revoked or replaced?
Filing a new Form 2848 for the same matters revokes earlier ones unless you check the box to retain them. To revoke without a replacement, write "REVOKE" across the top of the first page of a copy, add a current signature and date, and mail or fax it to the IRS, or send a signed statement of revocation. Representatives withdraw the same way, writing "WITHDRAW" instead.
Frequently asked questions
Does Form 2848 cover state tax agencies?
No. Each state has its own authorization form.
Can a representative appear for me so I never speak to the IRS?
Yes. With a valid power of attorney, the IRS generally deals with the representative, though it can still require your testimony in some audits.
Can two people be named?
Yes. You can name several representatives, but no more than two can receive copies of IRS notices for the same matter.
Does it expire?
It stays in effect for the periods listed until revoked, withdrawn, or replaced by a later Form 2848 for the same matters.
Official sources
The IRS explains: “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.” — Internal Revenue Service, About Form 2848, Power of Attorney and Declaration of Representative, https://www.irs.gov/forms-pubs/about-form-2848
The IRS explains: “Authorize any individual, corporation, firm, organization, or partnership you designate to inspect and/or receive your confidential information verbally or in writing for the type of tax and the years or periods listed on the form.” — Internal Revenue Service, About Form 8821, Tax Information Authorization, https://www.irs.gov/forms-pubs/about-form-8821
Next step
Fairlight Accounting handles U.S. domestic, cross-border (U.S.–Canada), and international tax returns, plus bookkeeping, payroll, and CFO advisory. Our U.S. Tax Desk helps you work out which authorization fits, prepares the form with you, and keeps the IRS paperwork organized. See pricing or book a free fit call.
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