2848

What to have ready Have the taxpayer’s full identity and address, each individual representative’s contact and qualification details, specific tax forms and periods, the powers you intend to grant or limit, and copies of earlier powers you want to keep. Spouses need separate forms.

A grant of authority, followed by acceptance.

Form 2848 gives eligible people authority to act for the taxpayer. Page 1 defines who and what; page 2 continues the limits and records the taxpayer’s signature and the representatives’ acceptance.

Two pages, two different responsibilities.

1. Page 1

   Page 1 · Define the representation

   The taxpayer names individuals, specifies the tax matters and decides which additional acts are authorized.

2. Page 2

   Page 2 · Limit, sign and accept

   Finish restrictions and any retention of earlier powers. The taxpayer signs line 7; each ordinary representative signs Part II in the same order as line 2.

Keep both pages together. The return-signing agent exception below leaves Part II blank; it is not the ordinary representation route.

Locate the four representatives and tax-matter rows on page 1

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The letter changes what belongs in Part II.

Choose the actual basis for each individual’s authority. A title, family relationship and professional license are different facts. These examples explain the columns; they do not establish anyone’s eligibility.

Designation k has its own clock: the CAF authorization is automatically removed 130 days after the taxpayer signs. An extension requires a new TAS letter and a new Form 2848; changing the old date is not an extension.

Compare Part II columns on original page 2

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Decide the scope before adding more power.

Line 3 is the starting boundary. The extra checkboxes are independent permissions, and none overrides the printed prohibition on handling government payments.

Within the listed matters

Eligible representatives may receive and inspect the information and perform authorized representation, including ordinary agreements and consents, unless you restrict those acts in line 5b. A limited designation still has its own limits.

Only with additional authority

Private-provider access, disclosure to other third parties, adding or substituting representatives, and signing a return need the applicable line 5a authority. Return signing also needs a permitted reason; adding the second named representative is not substitution authority.

Never authorized by this form

Representatives cannot endorse or negotiate your government tax payment, or direct it into an account they or an associated firm own or control. This prohibition cannot be switched off.

Three columns must describe one specific scope.

Fictional format examples only. An IRA civil penalty still needs the applicable period. Estate tax uses the actual date of death; fiscal years use the ending year and month. Future CAF periods depend on the IRS receipt year and generally end no later than its December 31 plus three years; BBA future years are not allowed. Choose N/A separately for each inapplicable column.

Line 6 remains a separate decision, even for specific use. A new regular power normally replaces earlier powers for the same matters and periods; a specific-use power can replace one for the same matter at the same office. To retain an earlier power, select line 6 and supply its copy as instructed. This does not revoke an existing Form 8821 or create an attachment.

Locate line 5a additional-authority choices on page 1

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Who signs first changes the timing.

Ordinary representatives sign Part II in line 2 order. The 45- or 60-day interval concerns the taxpayer signing first; it is not a deadline for the IRS to receive the form.

1. Taxpayer signs first · domestic

   Taxpayer signs

   Within 45 days

   Representative signs

   Measure each representative’s signature date from the taxpayer’s signature date when the taxpayer resides in the United States.

2. Taxpayer signs first · residing abroad

   Taxpayer signs

   Within 60 days

   Representative signs

   The longer interval depends on the taxpayer residing abroad, not the representative’s address.

3. Representative signs first

   Representative signs

   No 45/60-day limit

   Taxpayer signs

   The taxpayer can sign after a representative without this 45- or 60-day restriction. Representatives still sign in their listed order.

If the signature interval is satisfied, the form can be submitted for processing later. Do not invent a signature date to satisfy a deadline. Complete the actual signatures and applicable dates; typing a printed name here is not signing.

Locate taxpayer signature and printed-name fields on page 2

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Special situations and tool limits