How Do I Submit Power Of Attorney To Irs

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Empower Your Tax Journey: A Comprehensive Guide to Submitting Power of Attorney to the IRS (Form 2848)

Are you feeling overwhelmed by tax issues? Do you need someone to represent you before the Internal Revenue Service (IRS)? Perhaps you're dealing with a complex audit, need help resolving a tax debt, or simply require assistance navigating the intricacies of tax regulations. If so, granting a Power of Attorney (POA) to a trusted individual or tax professional is a crucial step. This lengthy guide will walk you through everything you need to know about submitting a Power of Attorney to the IRS using Form 2848, ensuring your tax matters are handled efficiently and effectively.

Step 1: Understand What a Power of Attorney (Form 2848) Means for YOU!

Before we dive into the nitty-gritty of filling out forms, let's address the most important question: What exactly does a Power of Attorney do for you?

Think of it this way: Form 2848, "Power of Attorney and Declaration of Representative," is your official permission slip to the IRS. It allows a designated individual – your "representative" – to speak on your behalf, access your confidential tax information, and perform specific tax-related actions. This can be incredibly liberating, especially if you're feeling stressed or lack the expertise to handle complex tax matters yourself.

Who can be your representative? The IRS is quite specific here. Your representative must be an individual authorized to practice before the IRS. This typically includes:
- Attorneys: Licensed to practice law in any U.S. state, territory, or the District of Columbia.
- Certified Public Accountants (CPAs): Licensed to practice accounting in any U.S. state, territory, or the District of Columbia.
- Enrolled Agents (EAs): Individuals authorized by the IRS to represent taxpayers before the agency. They undergo a rigorous examination and background check.
- Enrolled Actuaries, Enrolled Retirement Plan Agents, or other authorized individuals as specified in the Form 2848 instructions.
What can they do? With a properly executed Form 2848, your representative can:
- Receive your confidential tax information.
- Represent you during audits, appeals, and collection actions.
- Negotiate and sign agreements on your behalf (within the scope of authority you grant).
- Receive copies of IRS notices and communications.
- In limited circumstances (e.g., due to illness, injury, or continuous absence from the U.S.), they may even be authorized to sign your tax return.
What can't they do? It's important to note that Form 2848 does not authorize your representative to:
- Endorse or negotiate a refund check, or direct a refund to be deposited into their account.
- Substitute or add another agent without your specific authorization.
- Request the disclosure of tax returns or return information to a third party unless specifically authorized on the form.

Remember, granting Power of Attorney does not relieve you of your tax liability. You remain ultimately responsible for your tax obligations.

Step 2: Obtaining and Completing Form 2848 – Precision is Key!

This is where the rubber meets the road. Accurately completing Form 2848 is paramount to avoid delays or rejection by the IRS.

2.1 Where to Find Form 2848

The easiest way to get the most current version of Form 2848 and its instructions is directly from the IRS website:

Go to IRS.gov and search for "Form 2848."
You'll find the form as a downloadable PDF. Always use the latest revision!

2.2 Filling Out Part I: Power of Attorney (Your Information)

This section is all about you, the taxpayer, granting the authority.

Line 1: Taxpayer Information
- Name and Address: Enter your full legal name and current mailing address. If it's a business, use the exact name and address registered with the IRS.
- Taxpayer Identification Number(s) (TIN): This is critical.
  - For individuals, enter your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN).
  - For businesses, enter your Employer Identification Number (EIN).
  - If a joint return was filed, each spouse must file a separate Form 2848 even if they are appointing the same representative.
- Daytime Telephone Number: Provide a number where the IRS can reach you during business hours.
- Plan Number (if applicable): This is generally for specific tax-qualified plans (like retirement plans). Leave blank if it doesn't apply to your situation.
Line 2: Representative(s) Information
- Name and Address: List the full name and mailing address of the individual(s) you are appointing as your representative(s). You can list up to two representatives on the form. If you need more, you'll need to follow the instructions for attaching a separate list.
- Check if to be sent copies of notices and communications: If you want the IRS to send copies of notices and communications to your representative, check this box. Note: The IRS typically sends notices and communications to only two representatives.
- CAF No.: This is the Centralized Authorization File number. If your representative has one, they will provide it. If not, the IRS will assign one when they process the form. If they don't have one yet, write "None" or leave it blank.
- PTIN: This is the Preparer Tax Identification Number. Your paid tax preparer will have this.
- Telephone No. & Fax No.: Provide the representative's contact numbers.
- Check if new: Check this box if the representative information is new or updated.
Line 3: Acts Authorized
- This is arguably the most important section. You must be specific about the tax matters and periods for which you are granting authority. General statements like "all years" or "all periods" will lead to rejection.
- Description of Matter: Clearly describe the type of tax matter (e.g., "Income Tax," "Employment Tax," " "Estate Tax," "Collection Appeals," "Audit," etc.).
- Tax Form Number: Enter the specific tax form number related to the matter (e.g., "1040" for individual income tax, "941" for employer's quarterly federal tax return, "720" for excise tax).
- Year(s) or Period(s): Specify the exact tax year(s) or periods. You can list a single year (e.g., "2023"), a range (e.g., "2021-2023"), or open-ended (e.g., "2023 and subsequent years," but be mindful of the automatic revocation described in Line 6). The IRS typically allows you to list up to three future years from the year you file the POA.
Line 4: Specific Use Not Recorded on CAF
- Only check this box if the POA is for a one-time or specific use that the IRS will not record on its Centralized Authorization File (CAF) system. This is generally for very limited, non-recurring matters. If you're unsure, it's usually best to leave this unchecked. If you check this, ensure the instructions for Line 4 are strictly followed, as it limits the scope and duration significantly.
Line 5a: Additional Acts Authorized
- This section allows you to grant additional specific authority. Check the relevant boxes if you want your representative to:
  - Access your IRS records via an Intermediate Service Provider.
  - Authorize disclosure to third parties.
  - Substitute or add representatives (this is powerful, grant with caution!).
  - Sign a return: This is only for very limited circumstances (disease, injury, or continuous absence from the U.S. for at least 60 days). If checked, you must provide a statement explaining the reason, referencing 26 CFR 1.6012-1(a)(5).
Line 5b: Specific Acts Not Authorized
- Use this line to explicitly restrict your representative from performing certain actions. For example, "My representative is not authorized to endorse or otherwise negotiate any refund check."
Line 6: Retention/Revocation of Prior Power(s) of Attorney
- This is very important! The filing of a new Form 2848 generally automatically revokes all earlier powers of attorney on file with the IRS for the same matters and years/periods covered by the new form.
- If you do NOT want to revoke a prior POA, you MUST check the box on Line 6 and attach a copy of the prior Form 2848(s) you want to remain in effect.
Line 7: Taxpayer Declaration and Signature
- This is where you, the taxpayer, sign and date the form.
- Your Signature: This must be a wet ink signature if you are mailing or faxing the form. Electronic signatures are accepted only if submitting online through the IRS's secure online tool (more on this later).
- Date: Enter the date you signed the form.
- Title (if applicable) and Print Name: If you are signing on behalf of an entity (corporation, partnership, estate, etc.), you must provide your title and print the name of the entity. You must also certify that you have the legal authority to execute the form on behalf of the taxpayer.

2.3 Filling Out Part II: Declaration of Representative (Representative's Information)

This section is for your representative to formally declare their eligibility and acceptance of the representation.

Designation: Your representative must enter the letter code that corresponds to their qualification (e.g., "a" for attorney, "b" for CPA, "c" for enrolled agent).
Jurisdiction/Authority & Bar/License/Enrollment Number: They will provide details about their licensing body and their specific license or enrollment number.
Signature of Representative(s): The representative(s) must sign and date this section, affirming they are authorized to practice before the IRS and that they are not currently suspended or disbarred.
Date: The date the representative signed.

Step 3: Choosing Your Submission Method – Mail, Fax, or Online?

Once Form 2848 is accurately filled out and signed by both you and your representative, it's time to submit it to the IRS. You have a few options, each with its own considerations.

3.1 Submitting by Mail (Traditional Method)

Wet Ink Signature Required: If you choose to mail the form, both your signature and your representative's signature must be original "wet ink" signatures. The IRS will reject forms with photocopied or scanned signatures if mailed.
Where to Mail: The mailing address depends on the type of tax matter and your geographic location (where you reside or where the business is located). You must refer to the Instructions for Form 2848 for the correct mailing address. The IRS provides a "Where To File Chart" within the instructions.
- Example: For individual income tax matters, the address might be different for residents of California versus New York.
Keep a Copy: Always, always make a complete copy of the signed Form 2848 for your records before mailing it.
Consider Certified Mail: For important documents like a Power of Attorney, using certified mail with a return receipt requested can provide proof of mailing and delivery.

3.2 Submitting by Fax (Faster Option)

Wet Ink Signature Required: Similar to mailing, faxed forms must have original "wet ink" signatures.
Fax Numbers: The IRS provides specific fax numbers for Form 2848, again, depending on the tax matter and your geographic location. Consult the Instructions for Form 2848 for the correct fax number.
Confirmation: Keep the fax confirmation sheet as proof of transmission.

3.3 Submitting Online (Fastest and Recommended for Electronic Signatures)

The IRS now offers a secure online tool for submitting Forms 2848 and 8821. This is often the fastest way to get your authorization processed.

IRS Tax Pro Account: Your representative will typically need an IRS Secure Access account (often linked to their e-Services account) to use this online tool.
Electronic Signatures Allowed: This is the only method where electronic signatures are explicitly permitted. If you and your representative use electronic signatures, you must submit the form online.
Authentication: If the taxpayer (you) electronically signs Form 2848 in a remote transaction (e.g., not in person with your representative), the representative must attest that they have authenticated your identity. The IRS provides specific guidelines for this authentication, which may involve:
- Inspecting a valid government-issued photo ID (e.g., driver's license, passport) and comparing the photo to you via a self-taken picture or video conferencing.
- Recording your name, SSN/ITIN, address, and date of birth.
- Verifying your name, address, and SSN/ITIN through secondary documentation (e.g., federal or state tax return, IRS notice, utility statement).
Process:
1. Your representative logs into their IRS Secure Access account.
2. They will answer a few questions about the form being submitted.
3. They upload the completed and signed Form 2848 (PDF, JPG, or GIF formats are usually accepted). Ensure all attachments (like a retained prior POA) are saved as part of the same single file.
4. They receive an email confirmation that the form was received.
Benefits: Online submission is generally quicker to process and provides immediate confirmation of receipt.

Step 4: What Happens After Submission? Understanding the CAF Unit

Once you submit Form 2848, it goes to the IRS's Centralized Authorization File (CAF) unit.

CAF Number Assignment: If your representative didn't have a CAF number, one will be assigned. This number is how the IRS tracks the authorization.
Processing Time: Processing times can vary, especially during peak tax season. While online submissions are generally faster, allow several weeks for the IRS to process mailed or faxed forms.
Confirmation: The IRS generally does not notify you when the form is processed, only when it's received (for online submissions). Your representative may receive a letter with the CAF number.
Checking Status: If there's an urgent need for your representative to speak with the IRS immediately, they can contact the IRS's Practitioner Priority Service. This service is primarily for tax professionals and can help expedite the process or confirm the status of a pending POA.

Step 5: Managing and Revoking Your Power of Attorney

Your tax situation can change, and so can your need for a Power of Attorney.

5.1 How Long Does a POA Last?

A Form 2848 remains in effect until you revoke it, your representative withdraws, or the specific matters and periods listed on the form expire.
If you specified a range of years (e.g., 2021-2023), the authority automatically expires after the last year.

5.2 Revoking a Power of Attorney

There are two primary ways to revoke a previously submitted Form 2848:

Submitting a New Form 2848: If you appoint a new representative for the same tax matters and years/periods as a prior POA, the new Form 2848 will automatically revoke the previous one, unless you specifically check the box on Line 6 to retain the prior POA.
Sending a Revocation Notice: If you want to revoke a POA without appointing a new representative, you must send a written revocation to the IRS.
- Option A (If you have a copy of the original Form 2848): Write "REVOKE" across the top of the first page of your copy of Form 2848. Sign and date it. Mail or fax this annotated copy to the same IRS office where you originally filed it.
- Option B (If you don't have a copy): Send a signed and dated statement to the IRS. This statement must:
  - Clearly state that you are revoking the authority of the named representative(s).
  - List the representative's name and address.
  - Specify the tax matters and years/periods for which the authority is being revoked. If you're revoking all authority, you can write "revoke all years/periods."
  - Mail or fax this statement to the appropriate IRS office (check the Form 2848 instructions for the relevant address/fax).

5.3 Representative Withdrawal

If your representative wishes to withdraw from representing you, they can also do so by:

Writing "WITHDRAW" across the top of the first page of their copy of the Form 2848.
Signing and dating it.
Providing a copy of the annotated form to the IRS.
Alternatively, they can send a statement of withdrawal to the IRS, listing the relevant details.

Key Takeaways for a Smooth Submission:

Read the Instructions: Always, always read the official IRS instructions for Form 2848 carefully. They provide the most up-to-date and detailed guidance.
Be Specific: Vague entries on Line 3 will lead to rejection.
Sign Correctly: Ensure signatures are "wet ink" for mail/fax and properly authenticated for online submissions.
Keep Records: Maintain copies of everything you send to the IRS, including proof of mailing/faxing.
Choose Wisely: Select a qualified and trustworthy representative.

Frequently Asked Questions (FAQs) - How to...

Here are 10 common questions related to submitting Power of Attorney to the IRS:

How to find the correct IRS mailing address for Form 2848? You must refer to the "Where To File Chart" in the official Instructions for Form 2848. The address varies based on your state of residence or business location and the type of tax matter.

How to know if my Form 2848 has been processed by the IRS? While the IRS doesn't typically send a "processed" confirmation, if you submitted online, you'll receive an email confirmation of receipt. Your representative can contact the IRS Practitioner Priority Service to inquire about the status, especially if there's an urgent need for action.

How to grant Power of Attorney to more than two representatives? You can list up to two representatives on Form 2848. If you need to authorize more, attach a separate sheet that clearly lists the additional representatives' full names, addresses, CAF numbers (if any), PTINs, telephone, and fax numbers. Ensure this attachment is clearly referenced on the main form.

How to electronically sign Form 2848? Electronic signatures are only accepted if you submit Form 2848 online through the IRS's secure online tool (IRS.gov/Submit2848). For mailed or faxed forms, a "wet ink" handwritten signature is required.

How to revoke a Power of Attorney if I don't have a copy of the original Form 2848? You can send a signed and dated statement to the IRS clearly stating your intent to revoke the authority of the named representative(s), listing their name and address, and specifying the tax matters and years/periods being revoked (or state "revoke all years/periods"). Mail or fax this statement to the appropriate IRS office.

How to authorize my representative to sign my tax return? This is only allowed in very limited circumstances (disease, injury, or continuous absence from the U.S. for at least 60 days). You must check the "Sign a return" box on Line 5a and provide a written statement explaining the reason, citing 26 CFR 1.6012-1(a)(5).

How to ensure my previous Power of Attorney remains in effect when submitting a new one? If you want a prior Power of Attorney to remain active for the same tax matters and periods covered by your new Form 2848, you must check the box on Line 6 of the new Form 2848 and attach a complete copy of the previous Form 2848.

How to distinguish between Form 2848 and Form 8821? Form 2848 (Power of Attorney) authorizes a representative to represent you and act on your behalf before the IRS, in addition to accessing your tax information. Form 8821 (Tax Information Authorization) only authorizes a designee to receive or inspect your confidential tax information; it does not grant them the authority to represent you or engage in discussions with the IRS on your behalf.

How to correct a mistake on a submitted Form 2848? If you discover an error on a Form 2848 that has already been submitted, you will generally need to prepare and submit a new, corrected Form 2848. The new form will supersede the previous one for the matters and periods listed.

How to get a CAF number for my representative? The CAF (Centralized Authorization File) number is assigned by the IRS to tax professionals. If your representative doesn't have one, the IRS will assign it when they process your Form 2848. They will typically receive notification of this number.

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