An IRS power of attorney form is used to give authority to another person to represent you when dealing with the Internal Revenue Service of the United States. IRS power of attorney is also known as power of attorney IRS, power of attorney for IRS audit, power of attorney for IRS representation, power of attorney for IRS tax returns and others.
The official name, however, is Form 2848 – Power of Attorney and Declaration of Representative – and it is used let the IRS share tax return information with your chosen agent and to give authority to the agent to act as your representative when dealing with the IRS.
There are special rules to be followed and requirements that must met before you get IRS power of attorney. Your agent must have proven credentials and be eligible to practice before the IRS. Individuals that qualify include CPA’s, attorneys, comptrollers, accountants and other enrolled agents. You may also appoint an unenrolled return preparer as your agent, however they have limited representation rights.
With an IRS power of attorney form, the TAXPAYER– person giving IRS power of attorney – appoints a REPRESENTATIVE – the agent receiving IRS power of attorney – to represent the TAXPAYER in specific matters before the IRS.
The REPRESENTATIVE must sign the Declaration of Representative section stating that he or she is authorized to practice before the IRS. The representative must also list his or her credentials along with the jurisdiction and licensing authority to offer proof of their qualifications.
How to Get IRS Power of Attorney
IRS power of attorney is a special power of attorney used expressly for the purpose of representation in matters before the IRS. In case you didn’t know, your tax returns are private documents. An IRS power of attorney form lets you to give someone else the authority to view your tax returns and deal with the Internal Revenue Service on your behalf.
With IRS power of attorney, your designated representative can take the following actions on your behalf:
- Accept your confidential tax returns and other communications directly from the IRS.
- Take care of certain details having to do with your tax return in the presence of the IRS that you would normally take care of.
- Sign your tax return for you.
You may also authorize additional representatives or a substitute agent to receive your tax information and act on your behalf before the IRS. However, no more than two of your representatives at a time may receive copies of the communications sent by the IRS to you.
How to Fill Out an IRS Power of Attorney Form
To fill out an IRS power of attorney form, you enter the full legal name, address, phone and social security number of the TAXPAYER– the person giving IRS power of attorney. Then, enter the full legal name, address and phone number of the REPRESENTATIVE – the agent or agents receiving IRS power of attorney.
For each of your REPRESENTATIVES, the IRS will assign a CAF number that identifies your representatives and links them to your file. The CAF numbering system is a computer file system used exclusively by the IRS to keep up with the authority of the representative’s information and helps the IRS retrieve your documents in a timely fashion.
Next, the TAXPAYER lists the description of the matter for which he or she is giving the IRS power of attorney along with the tax form number and time period. Below that, there is a space for any additional acts authorized by the TAXPAYER and a space for any additional acts not authorized.
The TAXPAYER then signs and dates the IRS POA form. And, finally, the REPRESENTATIVE fills in his or her unique designation letter from the list, jurisdiction, eligibility number and then signs and dates the Declaration of Representative section at the bottom of the form. Once completed, the IRS power of attorney form can be mailed or sent electronically to the IRS.
To get a free IRS Power of Attorney form, go to the official IRS website at IRS.gov.
How to Revoke an IRS Power of Attorney
To revoke an IRS power of attorney and you do not want to appoint a new agent, you can write the word REVOKE across the top page of your current IRS power of attorney form. Then, you can fax or mail the copy of your revocation of IRS power of attorney form to your local IRS office listed in the IRS Where to File Chart.
Do I Need a Lawyer to Get IRS Power of Attorney?
You don’t have to hire a lawyer to draft your IRS power of attorney. You can fill out and download an IRS power of attorney form for free online. Get a free IRS POA Form 2848 from the official IRS website.
If you are unsure about anything that has to do with filling out your IRS power of attorney form, we ask that you strongly consider consulting a licensed attorney to help you.