Fax IRS Form 2848: power of attorney

What Form 2848 does

Form 2848 gives an eligible individual authority to represent a taxpayer before the IRS for listed tax matters and periods. It is different from Form 8821, which grants access to tax information without representation authority.

Check the form before faxing

• Complete the tax matters, years or periods, representative information, and Part II declaration before sending.
• Use handwritten signatures when faxing. The IRS says a typed, electronic, or digitized signature must be submitted through its online process instead.
• If spouses who filed jointly both want representation, each must execute a separate Form 2848.
• Check line 4. A specific-use authorization goes to the IRS office handling that matter, not automatically to the CAF unit.

Where to fax Form 2848

For a standard Centralized Authorization File (CAF) submission with line 4 unchecked, the IRS where-to-file chart routes by the taxpayer’s location and includes a route for taxpayers outside the United States. Read the chart rather than reusing a fax number from a prior filing.

If line 4 is checked, use the fax number for the IRS office handling that specific matter. The general CAF numbers are not a substitute.

After the fax is delivered

Keep a copy of the signed authorization and the fax delivery confirmation. Confirm authorization processing with the IRS or your representative; transmission alone does not establish that the CAF record was updated.

Questions about Form 2848