Instructions For Form 2848 (Rev. 2015) printable pdf download

Instructions for Form 2848

Department of the Treasury

Internal Revenue Service

(Rev. December 2015)

Power of Attorney and Declaration of Representative

Section references are to the Internal Revenue Code unless

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

otherwise noted.

want to authorize an individual or organization to request and

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

General Instructions

authorize an individual to represent you before the IRS.

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

Future Developments

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

request and inspect transcripts of your confidential return

For the latest information about developments related to Form 2848

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

and its instructions, go to

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

What's New

compliance.

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

Representative designations. Updated the description and

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

representation requirements for unenrolled return preparers

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

(designation h). Removed registered tax return preparer

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

(designation i). The unenrolled return preparer designation includes

a representative. A fiduciary may authorize an individual to represent

individuals who passed the IRS registered tax return preparer

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

competency test that was offered between November 2011 and

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

January 2013. See

Special Rules and Requirements for Unenrolled

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

Return

Preparers, later, for more information.

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

Purpose of Form

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

Address information provided on Form 2848 will not change your

Use Form 2848 to authorize an individual to represent you before

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

the IRS. See

Substitute Form

2848, later, for information about using

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

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

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

individual to represent you before the IRS. The individual you

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

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

available at

Part II, Declaration of Representative, lists eligible designations in

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

Authorizing someone to represent you does not relieve you

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

of your tax obligations.

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

Taxpayer Advocate Service. See

Students in LITCs and the STCP

CAUTION

Where To File

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

eligible representative will also allow that individual to request and

If you check the box on line 4, mail or fax Form 2848 to the IRS

inspect your confidential tax information.

office handling the specific matter.

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

267-941-1017

Internal Revenue Code section 933), a foreign country:

MS:3-E08.123.

(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

and search under “Recent Developments.”

**Permanent residents of Guam should use Department of Taxation, Government of Guam, 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.

Sep 10, 2015

Cat. No. 11981U

Instructions For Form 2848 (Rev. 2015)

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