Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative (Page 4 of 6) in pdf

pertains (including, if applicable, the name of the employee benefit

Applications for an ITIN filed on Form W-7, Application for IRS

plan) and enter “Not Applicable” in the appropriate column(s).

Individual Taxpayer Identification Number,

Applications for an exemption from self-employment tax filed on

Centralized Partnership Audit Regime. For powers of attorney

Form 4361, Application for Exemption From Self-Employment Tax

related to the centralized partnership audit regime, enter

for Use by Ministers, Members of Religious Orders and Christian

“Centralized Partnership Audit Regime” in the "Description of Matter"

Science Practitioners,

column on line 3, then enter the form (Form 1065) and tax year in the

Application for Award for Original Information under section 7623,

appropriate column(s).

Voluntary submissions under the Employee Plans Compliance

Partnerships under the centralized partnership audit regime are

Resolution System (EPCRS), and

required to designate a partnership representative for each tax year,

Freedom of Information Act (FOIA) requests.

therefore, it is recommended that a separate Form 2848 be

completed for each tax year.

Check the box on line 4 if the power of attorney is for a specific

use or issue that the IRS will not record on the CAF. If you check the

Note. A Form 2848 for a future year will not be allowed since a

box on line 4, the representative should mail or fax the power of

partnership representative would not have been designated yet in a

attorney to the IRS office handling the matter. Otherwise, the

filed Form 1065.

representative should bring a copy of the power of attorney to each

Civil penalty representation (including the trust fund recovery

meeting with the IRS.

penalty) and representation for certain healthcare-related pay-

ments. Unless you specifically provide otherwise on line 5b, your

A specific-use power of attorney will not revoke any prior powers

authorization of tax matters on line 3 includes representation for

of attorney recorded on the CAF or provided to the IRS in

penalties, payments, and interest related to a specific tax return.

connection with an unrelated specific matter.

However, if the penalty or payment is not related to a return, you

Line 5a. Additional Acts Authorized

must enter “Civil Penalty,” “Section 4980H Shared Responsibility

Payment,” or otherwise describe the specific penalty or payment for

Use line 5a to modify the acts that your named representative(s) can

which you are authorizing representation in the “Description of

perform. Check the box for the additional acts authorized and

Matter” column on line 3.

provide details in the space provided (if applicable).

Example 1. Joann prepares Form 2848 authorizing Margaret to

Authority to access electronic IRS records via Intermediate

represent her before the IRS in connection with the examination of

Service Providers. Your representative is not authorized to use an

her 2016 and 2017 Forms 1040. Margaret is authorized to represent

Intermediate Service Provider to retrieve your confidential tax

Joann with respect to the accuracy-related penalty and the Section

information indirectly from the IRS unless you check the box on

5000A shared responsibility payment that the revenue agent is

line 5a. If you do not authorize the use of an Intermediate Service

proposing for the 2016 tax year.

Provider, your representative can obtain your tax information directly

Example 2. Diana authorizes John to represent her in connection

from the IRS by using the IRS e-Services Transcript Delivery

with her Forms 941 and W-2 for 2015. John is authorized to

System.

represent her in connection with the penalty for failure to file Forms

W-2 that the revenue agent is proposing for 2015.

Intermediate Service Providers are privately owned companies

that offer subscriptions to their software and/or services that your

Example 3. Diana only authorizes John to represent her in

authorized representative can use to retrieve, store, and display your

connection with her Form 1040 for 2015. John is not authorized to

tax return data (personal or business) instead of your representative

represent Diana when the revenue agent proposes a trust fund

obtaining your tax information directly from the IRS through the IRS

recovery penalty against her in connection with the employment

e-Services Transcript Delivery System. Intermediate Service

taxes owed by her closely-held corporation.

Providers are independent of, and not affiliated in any way with, the

If you are authorizing your representative to represent you only

IRS, and the IRS has no involvement in your representative’s choice

with respect to penalties and interest due on the penalties, enter

to obtain your tax information directly from the IRS or use an

“Civil Penalty” in the “Description of Matter” column and the year(s)

Intermediate Service Provider to indirectly obtain your tax

or period(s) to which the penalty applies in the “Year(s) or Period(s)”

information from the IRS.

column. Enter “Not Applicable” in the “Tax Form Number” column.

You do not have to enter the specific penalty.

Substituting or adding a representative. Your representative

cannot substitute or add another representative unless you provide

Note. If the taxpayer is subject to penalties related to an

your written permission or specifically delegate this authority to your

individual retirement account (IRA) (for example, a penalty for

representative by checking the box on line 5a. If authorized, your

excess contributions), enter “IRA Civil Penalty” on line 3.

representative can send in a new Form 2848 to substitute or add

Line 4. Specific Use Not Recorded on CAF

another representative(s). Your representative must sign the new

Form 2848 on your behalf, and submit it to the appropriate IRS office

Generally, the IRS records powers of attorney on the CAF system.

with a copy of your written permission or the original Form 2848 that

The CAF system is a computer file system containing information

delegated the authority to substitute or add another representative.

regarding the authority of individuals appointed under powers of

attorney. The system gives IRS personnel quicker access to

Disclosure of returns to a third party. A representative cannot

authorization information without requesting the original document

execute consents that will allow the IRS to disclose your tax return or

from the taxpayer or representative. However, a specific-use power

return information to a third party unless you specifically delegate

of attorney is a one-time or specific-issue grant of authority to a

this authority to the representative by checking the box on line 5a.

representative or is a power of attorney that does not relate to a

Authority to sign your return. Treasury Regulation section

specific tax period (except for civil penalties) that the IRS does not

1.6012-1(a)(5) permits another person to sign an income tax return

record on the CAF. Examples of specific uses not recorded include

for you only in the following circumstances:

but are not limited to the following:

(a) Disease or injury,

Requests for a private letter ruling or technical advice,

(b) Continuous absence from the United States (including absence

Applications for an EIN,

from Puerto Rico) for a period of at least 60 days prior to the date

Claims filed on Form 843, Claim for Refund and Request for

required by law for filing the return, or

Abatement,

Corporate dissolutions,

other good cause.

Circular 230 Disciplinary Investigations and Proceedings,

The IRS may grant authority to sign your income tax return to (1)

Requests to change accounting methods or periods,

your representative or (2) an agent (a person other than your

Applications for recognition of exemption under sections 501(c)

representative).

(3), 501(a), or 521 (Forms 1023, 1024, or 1028),

Authorizing your representative. Check the box on line 5a

Request for a determination of the qualified status of an

authorizing your representative to sign your income tax return and

employee benefit plan (Forms 5300, 5307, 5316, or 5310),

include the following statement on the lines provided: “This power of

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Instructions for Form 2848 (Rev. 1-2018)

Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative Page 4

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