IRS Form 2848 Power of Attorney and Declaration of Representative

Form 8821 Vs. Form 2848

Due to their similarities, Form 2848 is sometimes confused with Form 8821, Tax Information Authorization. However, there is a big difference between them in the amount of rights that they allow representatives to hold during the process. While Form 8821 gives a qualified individual access to a taxpayer's confidential information dedicated to their tax return, it doesn't give them the right to act on behalf of a taxpayer. Form 2848 gives the eligible individual both features, so if a filer is interested in a representative who will interact with the IRS and see any of their confidential information, they should choose Form 2848.

Form 2848 Instructions

Completing Form 2848 is a straightforward process, however, if a filer is experiencing any difficulties they should follow the official IRS Form 2848 Instructions. The application consists of two parts:

• Power of Attorney . Some of the most important aspects of this part are:
• Information about the taxpayer . In the first part of the document a filer must enter their name, address, daytime telephone number, taxpayer identification number, etc.;
• Information about the representative . Here an applicant must designate their representative's name and address, daytime telephone number, fax number, etc.;
• The acts that a representative is authorized to perform . Individuals use this section to describe acts that a representative is authorized to perform, the description of the matter, tax form number and the period (if applicable);
• Exception from those acts . If an applicant has any specific deletions from the acts their representative is authorized to perform, they should list them here.
• Declaration of Representative . The second part of the application is supposed to be signed by the representative. Here they declare that they are not disbarred from performing law, ineligible for practice, authorized to act on behalf of a taxpayer, etc. The qualified individual is also presented with a list of designations that they are supposed to choose from when signing the document. They must also state their licensing authority, license number (or certification number, if applicable), and the date when the document was signed.

Where to File Form 2848?

After a filer completes the application, they must submit it to the IRS. The address where to file the document depends on the state where an applicant lives.