Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative (Page 5 of 6) in pdf

attorney is being filed pursuant to 26 CFR 1.6012-1(a)(5), which

attorney will only revoke an earlier power of attorney that is on file

requires a power of attorney to be attached to a return if a return is

with the same office and for the same matters.

signed by an agent by reason of [enter the specific reason listed

Example. You previously provided the IRS Office of Chief

under (a), (b), or (c) under Authority to sign your return above].”

Counsel with a power of attorney authorizing Attorney A to represent

Authorizing an agent. To authorize an agent who is not your

you in a Private Letter Ruling (PLR) matter. Now, several months

representative, you must do all four of the following:

later you decide you want to have Attorney B handle this matter for

you. By providing the IRS Office of Chief Counsel with a power of

1. Complete lines 1-3.

attorney designating Attorney B to handle the same PLR matter, you

2. Check the box on line 4.

are revoking the earlier power of attorney authorizing Attorney A to

3. Check the box on line 5a titled “Sign a return” and write the

represent you.

following statement on the lines provided:

If you do not want to revoke any existing power(s) of attorney,

“This power of attorney is being filed pursuant to 26 CFR

check the box on line 6 and attach a copy of the power(s) of

1.6012-1(a)(5), which requires a power of attorney to be attached to

attorney. Filing Form 2848 will not revoke any Form 8821 that is in

a return if a return is signed by an agent by reason of [enter the

effect.

specific reason listed under (a), (b), or (c) under Authority to sign

your return above]. No other acts on behalf of the taxpayer are

Line 7. Signature of Taxpayer

authorized.”

Individuals. You must sign and date the power of attorney. If you

4. Sign and date the form. If your agent e-files your return, he or

filed a joint return, your spouse must execute his or her own power

she should attach Form 2848 to Form 8453, U.S. Individual Income

of attorney on a separate Form 2848 to designate a representative.

Tax Transmittal for an IRS e-file Return, and mail it to the address

For taxpayer individuals that are under 18 years of age and cannot

listed in the instructions for Form 8453. If your agent files a paper

sign, the individual's parent or court-appointed guardian (with court

return, he or she should attach Form 2848 to your return. See

Line 7.

documents) may sign on their behalf. Other individuals may sign for

Signature of

Taxpayer, later, for more information on signatures. The

the taxpayer if they have a Form 2848 that has been signed by the

agent does not complete Part II of Form 2848.

parent or court-appointed guardian authorizing them to sign on

behalf of the taxpayer individual.

Other. List any other acts you want your representative to be able

to perform on your behalf.

Corporations or associations. An officer with the legal authority

to bind the corporation or association must sign and enter his or her

For partnership tax years beginning after December 31,

exact title.

2017, the Bipartisan Budget Act of 2015, which repealed the

TEFRA partnership audit and litigation procedures and the

Partnerships. All partners must sign and enter their exact titles. If

CAUTION

rules applicable to electing large partnerships and replaced them

one partner is authorized to act in the name of the partnership, only

with a new centralized partnership audit regime, has eliminated the

that partner is required to sign and enter his or her title. A partner is

role of “tax matters partner” and replaced it with “partnership

authorized to act in the name of the partnership if, under state law,

representative.” Pursuant to Treasury Regulation section

the partner has authority to bind the partnership. A copy of such

301.9100-22T, certain partnerships can elect to have the new

authorization must be attached. For purposes of executing Form

regime apply to partnership returns for tax years beginning after

2848 in the case of a TEFRA partnership audit, the TMP has

November 2, 2015, and before January 1, 2018.

authority to act in the name of the partnership and may sign the

Form 2848. However, see

Tax matters

partner, earlier. For matters

Tax matters partner. For partnership tax years ending prior to

related to the centralized partnership audit regime, the partnership

January 1, 2018, the tax matters partner (TMP) is authorized to

representative must sign the Form 2848. For dissolved partnerships,

perform various acts on behalf of the partnership. The following are

see 26 CFR 601.503(c)(6).

examples of acts the TMP cannot delegate to the representative:

Estates. If there is more than one executor, only one co-executor

Binding nonnotice partners to a settlement agreement under

having the authority to bind the estate is required to sign. See 26

section 6224 (as in effect on December 31, 2017, prior to repeal)

CFR 601.503(d).

and, under certain circumstances, binding all partners to a

settlement agreement under Tax Court Rule 248; and

Employee plans. If the plan is listed as the taxpayer on line 1, a

Filing a request for administrative adjustment on behalf of the

duly authorized individual with the authority to bind the plan must

partnership under section 6227.

sign and enter that individual's exact title. If the trust is the taxpayer

listed on line 1, a trustee having the authority to bind the trust must

Partnership representative. For tax years beginning after

sign with the title of trustee entered. Complete and attach Form 56,

December 31, 2017, unless the partnership is an eligible partnership

Notice Concerning Fiduciary Relationship, to identify the current

that has elected out of the centralized partnership audit regime, the

trustee.

partnership is required to designate a partnership representative.

The partnership representative (as defined in section 6223(a)) has

All others. If the taxpayer is a dissolved corporation, deceased

the sole authority to act on behalf of the partnership under the

individual, insolvent, or a person for whom or by whom a fiduciary (a

centralized partnership audit regime. This authority includes

trustee, guarantor, receiver, executor, or administrator) has been

agreeing to settlements and notices of final partnership adjustment,

appointed, see 26 CFR 601.503(d).

making elections under section 6226, and agreeing to an extension

Note. Generally, the taxpayer signs first, granting the authority and

of the period for adjustments under section 6235. The partnership

then the representative signs, accepting the authority granted. In this

representative does not have to be a partner; however, his actions

situation, for domestic authorizations, the representative must sign

will bind the partnership and all partners of such partnership in

within 45 days from the date the taxpayer signed (60 days for

dealings with the IRS under the centralized partnership audit regime.

authorizations from taxpayers residing abroad).

Line 5b. Specific Acts Not Authorized

If the representative signs first, the taxpayer does not have a

required time limit for signing.

List the act or acts you do not want your representative(s) to perform

on your behalf.

Part II. Declaration of Representative

Line 6. Retention/Revocation of Prior Power(s)

The representative(s) you name must sign and date this declaration

of Attorney

and enter the designation (for example, items a–r) under which he or

she is authorized to practice before the IRS. Representatives must

If the IRS records this power of attorney on the CAF system, it

generally will revoke any earlier power of attorney previously

must list the following in the “Licensing jurisdiction (State) or other

recorded on the system for the same matter. If this power of attorney

licensing authority" and "Bar, license, certification, registration, or

is for a specific use or is not recorded on the CAF, this power of

enrollment number” columns unless noted otherwise:

Instructions for Form 2848 (Rev. 1-2018)

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Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative Page 5

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