Form 2848 Instructions: Step-by-Step Guide

This content has been reviewed and edited by an Investment Advisor Representative working for Global Predictions, an SEC-registered Investment Advisor.

Let’s be honest, dealing with the IRS can be stressful. That’s why Form 2848 is such a helpful tool. It lets you give someone you trust, the authority to handle tax matters for you. Whether it’s an audit, setting up a payment plan, or sorting out disputes, this form can make life so much easier. Let’s break it down together, step by step, so you’re fully prepared.

Key Takeaways

• Purpose: Form 2848 grants a designated representative the authority to discuss, negotiate, and resolve tax issues with the IRS on your behalf.
• Who Can Represent You: Only eligible individuals, such as attorneys, CPAs, and enrolled agents, can be designated.
• How to Complete It: The form requires details about you, your representative, and the specific tax matters you’re addressing.

What Is Form 2848?

Form 2848 lets you empower someone—an attorney, CPA, or enrolled agent—to take care of your tax issues with the IRS. Think of it as giving a trusted partner the ability to access your tax records, handle audits, or even negotiate on your behalf. It’s a lifesaver for anyone juggling complicated tax matters.

Step-by-Step Instructions for Completing Form 2848

Step 1: Provide Your Information

In Part I of the form, you’ll need to enter:

• Your Name and Address: Use your full legal name and current address.
• Your Taxpayer Identification Number (TIN): This can be your Social Security Number (SSN) or Employer Identification Number (EIN).
• Daytime Phone Number: Ensure it’s accurate for IRS communication.

Hypothetical Example: John Doe 123 Main Street, Springfield, USA SSN: 123-45-6789 Phone: (555) 123-4567

Step 2: Designate Your Representative

In Part II, specify the individual(s) you are authorizing to represent you. Include:

• Representative’s Name and Address: Ensure accuracy to avoid delays.
• CAF Number: The Centralized Authorization File (CAF) number is issued by the IRS. If your representative doesn’t have one, they can leave this blank, and the IRS will assign it.
• PTIN or EIN: If your representative is a tax preparer, include their Preparer Tax Identification Number (PTIN) or Employer Identification Number (EIN).
• Authorization Type: Mark whether they’re an attorney, CPA, enrolled agent, etc.

Step 3: Specify Tax Matters

This part is where you outline exactly what tax matters your representative will handle. Be specific:

• Form Numbers or Types: For example, Form 1040 for personal income taxes or Form 941 for payroll taxes.
• Tax Periods: Clearly list the years, like 2021 and 2022, to avoid any misunderstandings about what’s covered.

The clearer you are, the smoother the process will be.

Step 4: Describe Acts Authorized

This section allows you to specify what your representative can and cannot do. For example, you might:

• Allow them to sign agreements on your behalf.
• Restrict their ability to endorse checks.

Be as detailed as possible to avoid confusion.

Step 5: Sign and Date

To make the form valid:

• You: Must sign and date the form.
• Your Representative: Must also sign, confirming they’re authorized to act.

Submitting Form 2848

Once completed, you can submit Form 2848 to the IRS by:

• Fax: Send it to the appropriate IRS office based on your location.
• Mail: Mail it to the IRS office that handles your tax matters.

Check the form instructions for the correct address or fax number.

Common Mistakes to Avoid

• Missing Signatures: Both you and your representative must sign the form.
• Inaccurate Tax Information: Ensure tax years and forms are correctly listed.
• Incorrect Contact Information: Double-check all addresses and phone numbers.

FAQs

1. Who can be a representative? 

Only authorized individuals like attorneys, CPAs, enrolled agents, or certain family members (in limited cases).

2. Can I revoke a Power of Attorney? 

Yes, by submitting Form 2848 with “REVOKE” written across the top or by sending a written statement to the IRS.

3. How long is the form valid? 

Until the specified tax matters are resolved or you choose to revoke it.

4. Can I appoint multiple representatives? 

Yes, but ensure each is listed separately in Part II.