Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative (Page 3 of 6) in pdf

check the box that is provided under the representative's name and

Specific Instructions

address. No more than two representatives may receive copies

of notices and communications sent to you by the IRS. Do not

Part I. Power of Attorney

check the box if you do not want copies of notices and

communications sent to your representative(s).

Line 1. Taxpayer Information

Note. Representatives will not receive forms, publications, and

other related materials with the correspondence.

Enter the information requested about you. Do not enter information

about any other person, including your spouse, except as stated in

Enter the nine-digit CAF number for each representative. If the

the specific instructions below.

IRS has not assigned a CAF number to the representative, enter

“None,” and the IRS will issue one directly to the representative. The

Address information provided on Form 2848 will not change your

CAF number is a unique nine-digit identification number (not the

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

SSN, EIN, PTIN, or enrollment card number) that the IRS assigns to

address, use Form 8822 for your home address and Form 8822-B to

representatives. The CAF number is not an indication of authority to

change your business address.

practice. The representative should use the assigned CAF number

Individuals. Enter your name, social security number (SSN),

on all future powers of attorney. The IRS will not assign CAF

individual taxpayer identification number (ITIN), and/or employer

numbers for employee plan status determinations or exempt

identification number (EIN), if applicable, and your street address or

organization application requests.

post office box. Do not enter your representative's address or post

office box. If you file a tax return that includes a sole proprietorship

Enter the PTIN, if applicable, for each representative. If the IRS

business (Form 1040 (Schedule C)) and you are authorizing the

has not assigned a PTIN, but the representative has applied for one,

listed representative(s) to represent you for your individual and

write “applied for” on the line. Unenrolled return preparers must

business tax matters, including employment tax liabilities, enter both

possess a valid PTIN to represent a taxpayer before the IRS.

your SSN (or ITIN) and your business EIN as your taxpayer

Check the appropriate box to indicate if the representative's

identification numbers. If you, your spouse, or former spouse are

address, telephone number, or fax number is new since the IRS

submitting powers of attorney in connection with a joint return that

issued the CAF number.

you filed, you must each submit separate Forms 2848 even if you

are authorizing the same representative(s) to represent you.

The postemployment restrictions contained in 18 U.S.C. 207 and

Corporations, partnerships, or associations. Enter the name,

in Circular 230, section 10.25, apply to a representative who is a

EIN, and business address. If you are preparing this form for

former employee of the federal government. The Treasury Inspector

General for Tax Administration may enforce criminal penalties for

corporations filing a consolidated tax return (Form 1120) and the

violations of the restrictions, and the Office of Professional

representation concerns matters related to the consolidated return,

Responsibility may take disciplinary action against the practitioner.

do not attach a list of subsidiaries to this form. Only the parent

corporation information is required on line 1. Also, for line 3 list only

Students in LITCs and the STCP. You must list the lead attorney

Form 1120 in the “Tax Form Number” column. A subsidiary must file

or CPA as a representative. List the lead attorney or CPA first on

its own Form 2848 for returns that must be filed separately from the

line 2, then the student on the next line. Also see

Part II. Declaration

consolidated return, such as Form 720, Quarterly Federal Excise

Representative, later.

Tax Return; Form 940, Employer's Annual Federal Unemployment

(FUTA) Tax Return; and Form 941, Employer's QUARTERLY

Line 3. Acts Authorized

Federal Tax Return.

In order for the power of attorney to be valid, you must enter the

Exempt organizations. Enter the name, address, and EIN of the

description of the matter, the tax form number (where applicable),

exempt organization.

and the year(s) or period(s) (where applicable). For example, you

may list “Income, 1040” for calendar year “2015” and “Excise, 720”

Trusts. Enter the name, title, and address of the trustee, and the

for “2015” (this entry covers all quarters in 2015). You may list

name and EIN of the trust.

consecutive multiple years or a series of inclusive periods, including

Deceased individuals. For Form 1040, enter the name and SSN

quarterly periods, by using “through,” “thru,” or a hyphen. For

(or ITIN) of the decedent as well as the name, title, and address of

example, “2014 thru 2016” or “2nd 2015 - 3rd 2016.” For fiscal

the decedent's executor or personal representative.

years, enter the ending year and month, using the YYYYMM format.

Do not use a general reference such as “All years,” “All periods,” or

Estates. Enter the name of the decedent as well as the name, title,

“All taxes.” The IRS will return any power of attorney with a general

and address of the decedent's executor or personal representative.

reference. Representation only applies for the years or periods listed

For Forms 706, enter the decedent's SSN (or ITIN) for the taxpayer

on line 3. List on line 3 only tax forms directly related to the taxpayer

identification number. For all other IRS forms, enter the estate's EIN

listed on line 1.

for the taxpayer identification number, or, if the estate does not have

an EIN, enter the decedent's SSN (or ITIN).

You may list the current year/period and any tax years or periods

that have already ended as of the date you sign the power of

Gifts. Enter the name, address, and SSN (or ITIN) of the donor.

attorney. You may also list future tax years or periods. However,

Employee plans. Enter the name, address, and EIN or SSN of the

the IRS will not record on the CAF system future tax years or

plan sponsor. Also, enter the three-digit plan number. If the plan's

periods listed that exceed 3 years from December 31 of the

trust is under examination, see

Trusts

above. If both the plan and

year that the IRS receives the power of attorney.You must enter

trust are authorizing the same representative, separate Forms 2848

the description of the matter, the tax form number, and the future

are required.

year(s) or period(s). If the matter relates to estate tax, enter the date

of the decedent's death instead of the year or period. If the matter

Line 2. Representative(s)

relates to an employee plan, include the plan number in the

Enter the full name and mailing address of your representative(s).

description of the matter.

You may only name individuals who are eligible to practice before

If the matter is not a tax matter, or if the tax form number or years

the IRS as representatives. Use the identical full name on all

or periods do not apply to the matter (for example, representation for

submissions and correspondence. If you want to name more than

a penalty or filing a ruling request or a determination letter, or

four representatives, write “See attached for additional

Application for Award for Original Information under section 7623,

representatives,” in the space to the right of line 2 and attach an

Closing Agreement on Final Determination Covering Specific

additional Form(s) 2848.

Classification Settlement Program (CSP), Form 8952, Application

If you want to authorize your representative to receive copies of

for Voluntary Classification Settlement Program (VCSP), or FOIA),

all notices and communications sent to you by the IRS, you must

specifically describe the matter to which the power of attorney

Instructions for Form 2848 (Rev. 1-2018)

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Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative Page 3

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