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I didn't realize there was a form for this!
The 2848 form is an Internal Revenue Service (IRS) document used to authorize a third party to represent an individual when filing income tax returns or making inquiries with the IRS. It is also known as a Power of Attorney and Tax Information Authorization form. This form grants broad powers to the designated person in order to handle the taxpayer's tax matters on their behalf. The authorization can be either for one-time or specific use, or it can be unbounded allowing the third-party representative access to all tax information.
The form also allows for authorizing individuals who are unenrolled return preparers, so that they may file basic federal tax returns, but not for e-filed returns or copies of previously filed returns. The power of attorney must accompany any return that was not prepared by the taxpayer themselves. Additionally, this form authorizes requests for transcripts of return in question and stays active until it is revoked by either the taxpayer or the representative.
What do you use Form 2848 to do?
Form 2848 is typically needed when an individual needs someone else to represent them before the IRS. This includes making inquiries, filing income tax returns, or requesting transcripts on their behalf. The form grants broad powers to the designated third party to handle all of the taxpayer's tax matters as an agent. It can be used for one-time or specific use, or it can be unbounded allowing access to all of the taxpayer's tax information. This form must accompany any return that was not prepared by the taxpayer themselves and is especially useful in situations where a taxpayer is unable to manage their finances due to medical conditions or advanced age.
Completing a 2848 Form
Completing a 2848 form is a straightforward process. First, the taxpayer must identify themselves by entering their name, address, and Social Security number. Then they must indicate who will be acting on their behalf by providing the name, address, and Tax Identification Number of the authorized representative. The taxpayer should also indicate what type of tax return is in question (e.g., basic income tax, copies of returns filed previously, e-filed returns, federal tax return). Finally, they must sign and date the form and provide any additional information required to complete it accurately. Depending on the type of tax return being filed and who is filing it (e.g., an enrolled agent or an unenrolled return preparer), there may be additional steps involved in completing this form correctly. In most cases, however, all that is needed is for both parties to fill out their respective portions of the document. Once completed properly, Form 2848 should be submitted to the IRS along with the applicable charge for filing.
Who Can File a 2848 Form?
The 2848 form is used to designate a representative to act on behalf of a taxpayer. This can be done in a variety of situations, including filing income tax returns, obtaining transcripts of tax returns, and making inquiries about a particular medical condition. Generally, anyone can file the form as long as they are 18 years or older and have the authority to make decisions on behalf of the taxpayer. The form must be signed by both the taxpayer and their representative who will have either broad powers or specific powers for one-time use only. A power of attorney designation allows the representative to request IRS information, make requests for hearings, submit documents on the taxpayer’s behalf, and more. It is important to note that while power of attorney agreements stay in effect until revoked by either party, they do not give representatives unbounded powers over taxpayers’ finances or other matters.
Where to Send the 2848 Form?
The 2848 form must be sent to the address listed on the form itself. Depending on the purpose of the form, it may be sent to a specific division or office within the IRS. For example, if the form is being filed in order to receive copies of tax returns or transcripts of tax returns, then it should be sent to the Wage and Investment Division. If the form is being used for a basic tax return filing or an e-filed return, then it should be sent to either Tax Exempt and Government Entities or Small Business/Self Employed divisions. It is important to note that certain forms cannot be submitted electronically and must instead be filed by mail; other forms can only be e-filed by unenrolled return preparers for taxpayers who are not eligible for IRS e-file. When mailing in a 2848 Form, taxpayers should ensure that they include all required information and double check their address before sending so that their request will not be delayed or rejected due to incorrect information.
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Frequently Asked Questions
What is Form 2848 and what does it allow someone to do on my behalf?
Form 2848, also known as the Power of Attorney and Tax Information Authorization form, is an IRS document that authorizes a third party to represent you when filing income tax returns or making inquiries with the IRS. The designated representative is granted broad powers to handle your tax matters, including requesting transcripts, submitting documents, and making requests for hearings. The authorization can be limited to a one-time or specific use, or it can be unbounded, giving the representative access to all of your tax information.
Who is eligible to be designated as a representative on Form 2848?
Anyone who is 18 years of age or older and has the authority to make decisions on behalf of the taxpayer can be designated as a representative on Form 2848. The form also allows for unenrolled return preparers to be authorized, though their powers are limited to filing basic federal tax returns and exclude e-filed returns or copies of previously filed returns. Both the taxpayer and the representative must sign the form for it to be valid.
What information is required to properly complete Form 2848?
To complete Form 2848, the taxpayer must provide their name, address, and Social Security number, as well as the name, address, and Tax Identification Number of the authorized representative. The taxpayer must also indicate what type of tax return is involved, such as a basic income tax return, previously filed copies, or e-filed returns. Once both parties have completed their respective portions, the form must be signed, dated, and submitted to the IRS along with any applicable filing fee.
Does a power of attorney designation through Form 2848 expire automatically?
A Form 2848 power of attorney designation does not expire on its own — it remains active until it is formally revoked by either the taxpayer or the representative. While the authorization can be broad or limited to specific uses, it does not grant representatives unlimited control over a taxpayer's finances or other personal matters beyond the defined tax scope. Taxpayers should be aware that revoking the authorization requires affirmative action by one of the two parties.
Where should Form 2848 be mailed once it is completed?
The completed Form 2848 should be sent to the address listed on the form itself, which varies depending on the purpose of the filing. For example, requests for copies of tax returns or transcripts should be directed to the Wage and Investment Division, while basic tax return filings may be sent to either the Tax Exempt and Government Entities or Small Business/Self Employed divisions. Taxpayers should carefully verify their mailing address before sending to avoid delays or rejection of their request.
About the Author
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Nick Charveron is a tax professional at IRS.com with expertise in U.S. federal and state tax law. Their articles are written to help taxpayers understand complex tax topics in plain English.