What is IRS Form 2848 Power of Attorney
Question askedwhat is a 2848
Quick answer: Form 2848, Power of Attorney and Declaration of Representative, is the IRS form you use to officially authorize someone else — such as a CPA, attorney, or enrolled agent — to represent you before the IRS and, in certain cases, to sign your tax return for you.
Explanation
A "power of attorney" (POA) for tax purposes lets another person deal with the IRS on your behalf. According to IRS Publication 17, a return signed by an agent must have a power of attorney attached that authorizes the agent to sign for you, and you can use a POA that states the agent is granted authority to sign the return, or you can use Form 2848 — but Part I of Form 2848 must specifically state that the agent is granted authority to sign the return.
Form 2848 comes up in a few common situations:
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Signing for a spouse. If your spouse can't sign a joint return (for example, due to illness or being in a combat zone), in order for you to sign a return for your spouse in any of these cases, you must attach to the return a POA that authorizes you to sign for your spouse — you can use a POA statement or Form 2848, and Part I of Form 2848 must state that you are granted authority to sign the return.
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Electronic filing. If an agent signs your e-filed return, a power of attorney (POA) must be filed, and you attach the POA to Form 8453 and file it using that form's instructions.
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General representation. Form 2848 also appears more broadly as a listed IRS form for "Power of Attorney and Declaration of Representative," referenced across several IRS publications as the standard vehicle for authorizing representation before the IRS.
What it depends on:
- Whether you're authorizing someone just to discuss your return (that's a lighter "Third Party Designee" checkbox, not Form 2848) versus giving them full authority to sign or represent you.
- Whether the representative is a spouse, a professional (CPA, attorney, enrolled agent), or a court-appointed guardian — different rules and forms apply (e.g., Form 56 for fiduciaries).
This is general information only. If you need to authorize someone to represent you before the IRS or sign on your behalf, a CPA can help make sure the Form 2848 is completed correctly for your specific situation.
Sources relied upon
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IRS Publication 17 — Your Federal Income Tax (Individuals), p. 16
· see it highlighted in context
· official source (p. 16) ↗
“Power of attorney. A return signed by an agent in any of these cases must have a power of attorney (POA) attached that authorizes the agent to sign for you. You can use a POA that states that the agent is granted authority to sign the return, or you can use Form 2848. Part I of Form 2848 must state that the agent is granted authority to sign the return.”
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IRS Publication 501 — Dependents, Standard Deduction, and Filing Information, p. 7
· see it highlighted in context
· official source (p. 7) ↗
“Power of attorney (POA). In order for you to sign a return for your spouse in any of these cases, you must attach to the return a POA that authorizes you to sign for your spouse. You can use a POA that states that you have been granted authority to sign the return, or you can use Form 2848. Part I of Form 2848 must state that you are granted authority to sign the return.”
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IRS Publication 17 — Your Federal Income Tax (Individuals), p. 11
· see it highlighted in context
· official source (p. 11) ↗
“Power of attorney. If an agent is signing your return for you, a power of attorney (POA) must be filed. Attach the POA to Form 8453 and file it using that form’s instructions.”
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