» » IRS Power of Attorney Form 2848 | Revised Dec. 2015

IRS Power of Attorney Form 2848 | Revised Dec. 2015

The Internal Revenue Service Form 2848 is a document that is used when allowing someone else to file taxes on behalf of an entity or individual. The acts authorized, allow a tax attorney or accountant represent someone else and to submit taxes to the Internal Revenue Service on their behalf. The form should be filed with the business or personal tax filing by the person or entity they are representing, either in the mail or via . The document may be completed by the representative but is required to be signed by the person that is submitting their taxes.

How to Write

1 – Open The Tax Document (Form 2848) Required To Assign Authority

The Form necessary to issue an Authority of this Nature may be downloaded using the button on the right below the Form 2848 preview image. Open this form then enter information once you have gathered your reference material.

2 – The Tax Payer Granting Authority Must Be Documented

This form will be divided into several tables. Each will provide a defined area where required information must be presented (as requested). Basically, two types of parties will be involved with this form: The Principal Tax Payer and the Representative Agent or Attorney-in-Fact. We will begin reporting information for the Principal Tax Payer who shall grant the Authority for a Representative Agent to act on his or her behalf.

Enter the Principal Taxpayer’s Full Name and Physical Address in the first box of Table 1 (“Taxpayer Information”).The next box requiring information is the “Taxpayer Identification Number.” Here, report the Identification Number the I.R.S. knows the Principal Taxpayer as. For instance, in the case of many private citizens this would be the Principal Taxpayer’s Social Security Number.The box labeled “Daytime Telephone Number” must have a well-maintained Telephone Number where the Taxpayer can be reached fairly quickly during business hours (8 a.m. to 7 p.m.) entered. Make sure to include the Area Code.

If the Principal Taxpayer has a Plan Number applicable to this form or the general purpose of identification, then enter this in the box labeled “Plan Number.”

3 – The Representatives Assuming The Principal Tax Payer’s Authority Must Be Declared

The Principal’s Representative will be named through this form, thus, it will be imperative to provide a complete report as to each Representative’s Identity. There is enough room to name up to four Representatives. It should be noted the I.R.S. will only send copies of communications with the Principal Tax Payer to up to two Representatives. Thus, if more than one is involved, identify any that should receive a copy of I.R.S communications first.

The first row will contain two columns. Enter the Representative’s Legal Name and Complete Address in the box labeled “Name and Address.” If this Representative should receive copies of Notices and Communications sent to the Principal Taxpayer, then mark the check box in this cell.The second column will require several pieces of information. Each one is meant to further identify the Representative to the Internal Revenue Service, so make sure this is an accurate report. Enter the Representative’s Nine Digit Centralized Authorized File Number on the blank labeled “CAF No.” If the Representative has a Preparer Tax Identification Number then, enter this in the box labeled “PTIN Number.”Once done, use the next two lines (“Telephone No.” and “Fax No”) to report the Representative’s Contact Information.Finally, if any of this information is new, indicate this by marking the check box for the new item.There will be three boxes for three more Names, Addresses, Telephone Numbers, and Fax Numbers. Each Representative being assigned Authority must have all this required information entered in the appropriate areas.

4 – The Tax Matters The Attorney-in-Fact May Act Upon Must Be Defined

The next section requiring direct input will be titled “3. Acts Authorized” Here, we will give a description to what Tax Matters the Representative will have the Power to review and act upon (even if confidential). This information will be requested in a table.

Use the first column of the table to report a Tax Matter Description. For example, an Income Tax Matter, Payroll Tax Matter, Estate Tax Matter etc.). This will describe what Tax Matters the Representative may act in.

Enter thsv-servis24.ru used for the Tax Matter Description reported in the first column. Thsv-servis24.ru entered here will be the I.R.S. Forms that may be viewed, acted upon, or filled out on behalf of the Principal by the Attorney-in-Fact.Finally, the third column will need the Period of Time or Years the Representative will wield Principal Authority for the Tax Matter defined on that line.

5 – Further Define Additional Acts The Attorney-in-Fact May Engage In

There will be some Actions that fall under specific categories and thus should be addressed separately then the general powers in the third section. First, locate “4. Specific Use Not Recorded On Centralized Authorization File (CAF)”. If this power of attorney will be used by the Representative for a specific use not registered with the I.R.S. If so, make sure the Power of Attorney listing the specific use is always with the Representative hen dealing with the IRS.The next section, “5a Additional Acts Authorized,” will allow the Principal Taxpayer to give the Representative Principal Authority that must be specifically issued through this statement if desired. To begin will be three boxes: Authorize Disclosure To Third Parties, Substitute Or Add Representative(s), and Sign A Return. If the Principal Taxpayer wishes the Representative(s) to have any of these Powers with the Tax Matters listed on this document, then he or she should mark the appropriate box. A blank line is necessary for additional description. For instance, since there will be some staunch requirements that must be satisfied to grant a Representative to sign a Principal’s Return, the words “This power of attorney is being filed pursuant to 26 CFR 1.6012-1(a)(5), which requires a power of attorney to be attached to a return if a return is signed by an agent by reason of…” with the reason must be entered on this blank line. There will be another check box below these three labeled “Other,” where additional Powers may be given if this box is marked and a description entered on the blank lines provided.If the Principal Taxpayer wishes to restrict the Representative from Acting on certain matters or from taking certain actions, it may be documented section 5b, “Specific Acts Not Authorized,” using the blank line provided.By default, this paperwork will automatically revoke any previous Authorities granted by this Principal regarding his or her taxes. If any such document exists that the Principal Taxpayer wishes to remain in effect, then mark the check box in section “6 Retention/Revocation Of Prior Power(s) Of Attorney” and attach that Authority Issuance to this form.

6 – The Principal Tax Payer Must Submit This By Signature

The Principal Taxpayer issuing this Authority and submitting this form to the Internal Revenue Service must sign his or her Name on the “Signature” line in section “7 Signature Of Taxpayer,” then provide the Date of Signature on the blank line above the word “Date,” and enter any applicable Title he or she holds.

Below this the Signature Party must Print his or her Name on the “Print Name” Line. If the Signature Party is other than the Principal Taxpayer (i.e. an Attorney-in-Fact) then, Print the Name of the Principal Taxpayer from the first box of this page on the next blank space. If this is not the case, the blank space labeled “Print Name of Taxpayer From Line 1 If Other Than Individual.”

7 – The Role Of the Representative Should Be Described

The Representative must declare his or her intention and status on this form as well. In addition, he or she will need to provide a Dated Signature. The Representative should identify “Part II Declaration of Representative” section. The Representative will need to read through this section and make sure to agree with the first four bullet statements. Below this will be a lettered list of Roles the Representative fills. The letter corresponding to the description that best suits the Representative will need to be reported in the first column of the table below. 

If there is a specific Jurisdiction that licenses the Representative, name it in the second column (labeled “Licensing Jurisdiction (State) or Other Licensing Authority (if applicable)”If the Representative has an ID Number issued by a Commission or Board governing over his or her profession, then enter it in the column labeled “Bar, License, Certification, Registration, Or Enrollment Number (if applicable).”

The Representative must Sign his or her Name in the “Signature Column” then enter the Date he or she signed this document in the “Date” column.

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