Home / IRS forms

IRS Form 2848: Power of Attorney for Tax Matters Explained

By the Tax Relief Answers editors · Sources checked November 3, 2026 · How we check

The short answer

Form 2848, Power of Attorney and Declaration of Representative, lets you authorize an individual to represent you before the IRS, and that person must be eligible to practice before the IRS, such as an attorney, CPA or enrolled agent. That is how the About Form 2848 page describes it. The current form revision is January 2021 and the instructions are September 2021 (checked November 2026). You can submit it online at irs.gov, by fax or by mail, and the IRS publishes a Spanish version, Form 2848 (SP).

Form 2848 at a glance

Who files it

The taxpayer signs it to name a representative. The instructions list eligible designations in Part II, including attorney, CPA, enrolled agent, officer, full-time employee and family member, each with limits. The About page adds that you may authorize a student working in a qualified Low Income Taxpayer Clinic or Student Tax Clinic Program under a special appearance authorization. A representative you authorize can also inspect and receive your confidential tax information.

If you filed a joint return, the instructions say your spouse must sign a separate Form 2848 to name a representative. The online upload page says to submit one form at a time, even for married couples filing jointly.

Form 2848 or Form 8821?

The Form 2848 instructions point to Form 8821 when you want to share information without authorizing representation.

Where and how it is submitted

The instructions give three routes when the form is not for a specific use: online, fax, or mail to the address for your state in the Where To File chart. If you sign electronically, you must submit online. If you check the box on line 4 (a specific use not recorded on the IRS authorization file), you mail or fax it to the IRS office handling that matter. The online page says not to submit a form online if you already faxed or mailed it.

Steps

1. Choose a representative and check that the person is eligible to practice before the IRS.
2. Download the current Form 2848 (or 2848 (SP)) and instructions from irs.gov.
3. List the tax matters and years or periods the authorization covers.
4. Sign it, and have the representative sign the declaration in Part II.
5. Submit it online, by fax or by mail, once, and keep a copy.

Common mistakes

• Naming someone who is not eligible to practice. Use Form 8821 if you only want them to see information.
• Submitting the same form online and by fax. The IRS online page says not to.
• Sending one form for both spouses. Each spouse signs a separate Form 2848.

Before you sign a power of attorney for a paid firm, our pages on how to choose a tax professional and free tax debt help explain how to check credentials. A representative may file Form 9465, Form 656 or an appeal for you once the authorization is on file.

FAQ