Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative printable pdf download

Instructions for Form 2848

Department of the Treasury

Internal Revenue Service

(Rev. January 2018)

Power of Attorney and Declaration of Representative

Section references are to the Internal Revenue Code unless

authorize must be eligible to practice before the IRS. Form 2848,

otherwise noted.

Part II, Declaration of Representative, lists eligible designations in

items (a)-(r). You may authorize a student who works in a qualified

General Instructions

Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program

(STCP) to represent you under a special order issued by the

Taxpayer Advocate Service. See

Students in LITCs and the STCP

Future Developments

Part II. Declaration of Representative, later. Your authorization of an

eligible representative will also allow that individual to request and

For the latest information about developments related to Form 2848

inspect your confidential tax information.

and its instructions, go to IRS.gov/Form2848.

What's New

Form 8821. Use Form 8821, Tax Information Authorization, if you

want to authorize an individual or organization to request and

inspect your confidential tax return information, but do not want to

Intermediate Service Providers. A checkbox has been added to

authorize an individual to represent you before the IRS.

line 5a to allow the taxpayer to authorize the designated

representative(s) to access the taxpayer’s IRS records via an

Form 4506-T. Use Form 4506-T, Request for Transcript of Tax

Intermediate Service Provider. See

Authority to access electronic

Return, if you want to authorize an individual or organization to

IRS records via Intermediate Service

Providers, later, for more

request and inspect transcripts of your confidential return

information.

information, but do not want to authorize an individual to represent

you before the IRS. Third parties often use this form to verify your tax

Partnership representatives. For partnership tax years beginning

compliance.

after December 31, 2017, the Bipartisan Budget Act of 2015 has

eliminated the role “Tax Matters Partner” and replaced it with

Form 56. Use Form 56, Notice Concerning Fiduciary Relationship,

“Partnership Representative.” See

Partnership

representative, later,

to notify the IRS of the existence of a fiduciary relationship. A

for more information.

fiduciary (trustee, executor, administrator, receiver, or guardian)

stands in the position of a taxpayer and acts as the taxpayer, not as

Representative designations. The designation of Student

a representative. A fiduciary may authorize an individual to represent

Attorney or CPA has been changed to Qualifying Student.

or perform certain acts on behalf of the person or entity by filing a

Authentication alert. When a representative with a Power of

power of attorney that names the eligible individual(s) as

Attorney calls the IRS on your behalf, they must pass authentication

representative(s) for the person or entity. Because the fiduciary

procedures prior to the IRS speaking to them about your tax

stands in the position of the person or entity, the fiduciary must sign

information.

the power of attorney on behalf of the person or entity.

Purpose of Form

Address information provided on Form 2848 will not change your

last known address with the IRS. To change your last known

Use Form 2848 to authorize an individual to represent you before

address, use Form 8822, Change of Address, for your home

the IRS. See

Substitute Form

2848, later, for information about using

address and Form 8822-B, Change of Address or Responsible

a power of attorney other than a Form 2848 to authorize an

Party — Business, to change your business address. Both forms are

individual to represent you before the IRS. The individual you

available at IRS.gov.

Where To File Chart

IF you live in...

THEN use this address...

Fax number*

Alabama, Arkansas, Connecticut, Delaware, District of

Columbia, Florida, Georgia, Illinois, Indiana, Kentucky,

Internal Revenue Service

Louisiana, Maine, Maryland, Massachusetts, Michigan,

5333 Getwell Road

855-214-7519

Mississippi, New Hampshire, New Jersey, New York,

Stop 8423

North Carolina, Ohio, Pennsylvania, Rhode Island, South

Memphis, TN 38118

Carolina, Tennessee, Vermont, Virginia, or West Virginia

Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa,

Kansas, Minnesota, Missouri, Montana, Nebraska,

Internal Revenue Service

Nevada, New Mexico, North Dakota, Oklahoma, Oregon,

1973 Rulon White Blvd., MS 6737

855-214-7522

South Dakota, Texas, Utah, Washington, Wisconsin, or

Ogden, UT 84201

Wyoming

All APO and FPO addresses, American Samoa,

Internal Revenue Service

855-772-3156

nonpermanent residents of Guam or the U.S. Virgin

International CAF Team

Islands**, Puerto Rico (or if excluding income under

2970 Market Street

304-707-9785

Internal Revenue Code section 933), a foreign country:

MS: 4-H14.123.

(Outside the United

U.S. citizens and those filing Form 2555, 2555-EZ, or 4563.

Philadelphia, PA 19104

States)

* These numbers may change without notice. For updates, go to

IRS.gov/Form2848

and search under “Recent Developments.”

**Permanent residents of Guam should use Guam Department of Revenue and Taxation, P.O. Box 23607, GMF, GU 96921; permanent residents of the

U.S. Virgin Islands should use V.I. Bureau of Internal Revenue, 6115 Estate Smith Bay, Suite 225, St. Thomas, V.I. 00802.

Jan 23, 2018

Cat. No. 11981U

Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative

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