Federal Power of Attorney and Declaration of Representative
Extracted from PDF file 2023-federal-form-2848.pdf, last modified January 2021Power of Attorney and Declaration of Representative
Check Form for Common Errors & Reminders 2848 Form (Rev. January 2021) Department of the Treasury Internal Revenue Service Part I 1 Power of Attorney and Declaration of Representative ▶ OMB No. 1545-0150 For IRS Use Only Received by: Go to www.irs.gov/Form2848 for instructions and the latest information. Name Power of Attorney Telephone Caution: A separate Form 2848 must be completed for each taxpayer. Form 2848 will not be honored for any purpose other than representation before the IRS. Function Date / / Taxpayer information. Taxpayer must sign and date this form on page 2, line 7. Taxpayer identification number(s) Taxpayer name and address Daytime telephone number Plan number (if applicable) hereby appoints the following representative(s) as attorney(s)-in-fact: 2 Representative(s) must sign and date this form on page 2, Part II. Name and address Check if to be sent copies of notices and communications Name and address Check if to be sent copies of notices and communications Name and address (Note: IRS sends notices and communications to only two representatives.) Name and address CAF No. PTIN Telephone No. Fax No. Check if new: Address PTIN Telephone No. Fax No. Check if new: Address Fax No. Telephone No. Fax No. Telephone No. Fax No. Telephone No. Fax No. CAF No. PTIN Telephone No. Fax No. Check if new: Address CAF No. PTIN Telephone No. Fax No. (Note: IRS sends notices and communications to only two representatives.) Check if new: Address to represent the taxpayer before the Internal Revenue Service and perform the following acts: 3 Telephone No. CAF No. Acts authorized (you are required to complete line 3). Except for the acts described in line 5b, I authorize my representative(s) to receive and inspect my confidential tax information and to perform acts I can perform with respect to the tax matters described below. For example, my representative(s) shall have the authority to sign any agreements, consents, or similar documents (see instructions for line 5a for authorizing a representative to sign a return). Description of Matter (Income, Employment, Payroll, Excise, Estate, Gift, Whistleblower, Practitioner Discipline, PLR, FOIA, Civil Penalty, Sec. 4980H Shared Responsibility Payment, etc.) (see instructions) Tax Form Number (1040, 941, 720, etc.) (if applicable) Year(s) or Period(s) (if applicable) (see instructions) 4 Specific use not recorded on the Centralized Authorization File (CAF). If the power of attorney is for a specific use not recorded on ▶ CAF, check this box. See Line 4. Specific Use Not Recorded on CAF in the instructions . . . . . . . . . . . . . . 5a Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts (see Access my IRS records via an Intermediate Service Provider; instructions for line 5a for more information): Authorize disclosure to third parties; Substitute or add representative(s); Sign a return; Other acts authorized: For Privacy Act and Paperwork Reduction Act Notice, see the instructions. Cat. No. 11980J Form 2848 (Rev. 1-2021) Page 2 Form 2848 (Rev. 1-2021) b 6 Specific acts not authorized. My representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other entity with whom the representative(s) is (are) associated) issued by the government in respect of a federal tax liability. List any other specific deletions to the acts otherwise authorized in this power of attorney (see instructions for line 5b): Retention/revocation of prior power(s) of attorney. The filing of this power of attorney automatically revokes all earlier power(s) of attorney on file with the Internal Revenue Service for the same matters and years or periods covered by this form. If you do not want to ▶ revoke a prior power of attorney, check here . . . . . . . . . . . . . . . . . . . . . . . . . . . YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT. 7 Taxpayer declaration and signature. If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney even if they are appointing the same representative(s). If signed by a corporate officer, partner, guardian, tax matters partner, partnership representative (or designated individual, if applicable), executor, receiver, administrator, trustee, or individual other than the taxpayer, I certify I have the legal authority to execute this form on behalf of the taxpayer. ▶ IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER. Date Signature Print name Part II Title (if applicable) Print name of taxpayer from line 1 if other than individual Declaration of Representative Under penalties of perjury, by my signature below I declare that: • I am not currently suspended or disbarred from practice, or ineligible for practice, before the Internal Revenue Service; • I am subject to regulations in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service; • I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and • I am one of the following: a Attorney—a member in good standing of the bar of the highest court of the jurisdiction shown below. b Certified Public Accountant—a holder of an active license to practice as a certified public accountant in the jurisdiction shown below. c Enrolled Agent—enrolled as an agent by the IRS per the requirements of Circular 230. d Officer—a bona fide officer of the taxpayer organization. e Full-Time Employee—a full-time employee of the taxpayer. f Family Member—a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-child, brother, or sister). g Enrolled Actuary—enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the IRS is limited by section 10.3(d) of Circular 230). h Unenrolled Return Preparer—Authority to practice before the IRS is limited. An unenrolled return preparer may represent, provided the preparer (1) prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s). See Special Rules and Requirements for Unenrolled Return Preparers in the instructions for additional information. k Qualifying Student or Law Graduate—receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCP. See instructions for Part II for additional information and requirements. r Enrolled Retirement Plan Agent—enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e)). IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THE POWER OF ATTORNEY. REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2. ▶ Note: For designations d–f, enter your title, position, or relationship to the taxpayer in the “Licensing jurisdiction” column. Designation— Insert above letter (a–r). Licensing jurisdiction (State) or other licensing authority (if applicable) Bar, license, certification, registration, or enrollment number (if applicable) Signature Date Form 2848 (Rev. 1-2021)
Form 2848 (Rev. January 2021)
More about the Federal Form 2848 Corporate Income Tax TY 2023
We last updated the Power of Attorney and Declaration of Representative in February 2024, so this is the latest version of Form 2848, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 2848 directly from TaxFormFinder. You can print other Federal tax forms here.
Other Federal Corporate Income Tax Forms:
TaxFormFinder has an additional 774 Federal income tax forms that you may need, plus all federal income tax forms.
Form Code | Form Name |
---|---|
Form 1040 | U.S. Individual Income Tax Return |
1040 (Schedule B) | Interest and Ordinary Dividends |
Form W-3 | Transmittal of Wage and Tax Statements |
Form 1120-H | U.S. Income Tax Return for Homeowners Associations |
Form 941 | Employer's Quarterly Federal Tax Return |
View all 775 Federal Income Tax Forms
Form Sources:
The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 2848 from the Internal Revenue Service in February 2024.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of Federal Form 2848
We have a total of twelve past-year versions of Form 2848 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 2848 (Rev. January 2021)
Form 2848 (Rev. January 2021)
Form 2848 (Rev. January 2021)
Form 2848 (Rev. January 2021)
Form 2848 (Rev. February 2020)
Form 2848 (Rev. January 2018)
Form 2848 (Rev. January 2018)
Form 2848 (Rev. December 2015)
Form 2848 (Rev. December 2015)
Form 2848 (Rev. July 2014)
Form 2848 (Rev. March 2012)
Form 2848 (Rev. March 2012)
TaxFormFinder Disclaimer:
While we do our best to keep our list of Federal Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.