If you need someone to interface with the Internal Revenue Service (IRS) on your behalf, you'll need to formally authorize them. This is where Form 2848: Power of Attorney and Declaratioꦚn of Representative comes into play. By signing this form, you grant an authorized representative, such as a tax attorney, CPA, or enrolled agent, the abil🐟ity to manage certain aspects of your tax affairs with the IRS.

Since your tax information is private and includes sensitive details like your name, address, date of birth, and 澳洲幸运5开奖号码历史查询:Social Security Number (🌊SSN), it's important you control who canꦺ access it and act on your behalf.

The IRS cannot share your tax details without your consent. The agency can only share it with a third party if you authorize it to do so. Form 2848 is the mechanism through which that consent ဣis grante𒁏d.

What Does Form 2848 Authorize?

Signing Form 2848 does not relieve 澳洲幸运5开奖号码历史查询:taxpayers of any tax liability. Instead, It gives your agent—a 澳洲幸运5开奖号码历史查询:certified public accountant (CPA), attorney, or enrolled agent—the authority toౠ take specific actions on ꦆyour behalf in relation to your taxes. These include:

• Receiving confidential tax information: Your representative can access your tax records and correspondence from the IRS.
• Signing agreements: Your agent may sign agreements with the IRS regarding taxes on returns specified on Form 2848.
• Signing tax returns: In limited situations, such as if you are suffering from a disease or injury or are continually outside the U.S. for at least 60 days, your representative may sign your return. In any other circumstance, you must submit a written request to the IRS for permission.

Form 2848 is not a blanket grant of authority to do everything regarding your taxes on your behalf. You🤪r agent cannot:

• Endorse or negotiate a refund check or direct that a refund be 澳洲幸运5开奖号码历史查询:deposited electronically into their account.
• Substitute another representative without your approval (unless explicitly authorized).

If you only need someone to view your tax information but not act on your behalf, you can file instead. This form does not allow for representation, only access to information. This might be the case if you apply for a mortgage and need to s🌠hare your tax information with the lender.

How to Fill Out Form 2848

In order for Form 2848 to be effective, 💖you have to specify the tax f♐orm and year for which you are granting authority. This includes:

• The description of the matter: For example, income taxes.
• The tax form number: For example, if you want to authorize your agent to deal with your standard tax return form with the IRS, you would denote Form 1040. Saying "all forms" is not sufficient.
• The year or period of applicability: Specify the relevant tax years or periods. Saying "all years" or "all periods" is not sufficient.

You also have to provide information about your agent/repres♋entatiཧve. This includes:

• Name, address, telephone number, and fax number.
• 澳洲幸运5开奖号码历史查询:Preparer Tax Identification Number (PTIN), which is a preparer tax identification number that must be renewed by CPAs, attorneys, 澳洲幸运5开奖号码历史查询:enrolled agent​s, and paid preparers annually.
• Centralized Authorization File (CAF) number, a nine-digit number the IRS assigns to your representative when they first submit a third-party authorization. If this is your agent’s first designation as a representative, there won’t be any CAF number to enter.

Finally, you have to sign the form. If you 澳洲幸运5开奖号码历史查询:filed jointly and each spouꦯse wants to grant authority, each must file a s💞eparate Form 2848 to designate a representative. Although you may have filed jointly, this doesn't mean that you have to use the same representative.

All pages of Form 2848 are available on the .

Using a Non-IRS Power of Attorney Form

If you have your own non-IRS 澳洲幸运5开奖号码历史查询:power of attorney (POA) form—typically used for situations like illness or disability— it can be used in place of Form 2848 under certain conditions. Remember, 澳洲幸运5开奖号码历史查询:a POA is a legal document that gives one agent the power to act on your behalf. It is general♓ly use𓆏d when someone is ill or disabled and can't otherwise handle their financial situation.

Your POA must:

• Authorize your agent to act in tax matters. If the POA is a blanket grant of authority, no specific grant of authority in tax matters is necessary, but the POA cannot restrict your agent’s actions in tax matters.
• Include all the information required by Form 2848.

If your agent is acting under your own power of attorney form, they can sign Form 2848 on your behalf.

Revoking a Power of Attorney

If you ever want to change your representative, for example, if you hire a new CPA, you must complete a new Form 2848. Filing a new form automatically revokes the previous authorization as long as the prior agent is in IRS's CAF. This is why the number assigned to your agent is important.

If you are adding a new POA and not revoking a former one, you must check the box on line 6 on Form 2848 to indicate this and attach a copy of the previous Form 2848 with the new form.

The Bottom Line

ಞIRS Form 2848 is essential for granting a representa👍tive the authority to act on your behalf regarding your taxes. While it can grant access to confidential tax information and allow certain actions, it is not a blanket authorization for all tax matters. Always ensure that the form is completed accurately and that you understand the scope of authority you are granting to your representative.