Irs form 2848-2025

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Form 2848 allows tax professionals, such as an attorney, CPA or enrolled agent, to represent clients before the IRS as if they were the taxpayer. Signing Form 2848 and authorizing someone to represent you does not relieve a taxpayer of any tax liability.
The power of attorney is valid for seven years unless you or your client revokes it before seven years. To revoke it, the taxpayer must get a new form 2848 and write the word Revoke across the top of the form.
Do not write all years. Instead, list the current tax year for which you are filing a return or you can list a series of years to cover past and future filings. However, you can only list up to three future years from the year you file the power of attorney form.
When you sign Form 2848, you authorize a certified public accountant (CPA), attorney, or other person designated as your agent to take certain actions on your behalf including: Receive confidential tax information. Sign an agreement with the IRS regarding taxes, on tax returns specified on Form 2848.
Purpose of Form Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS. The eligible individuals are listed in Part II, Declaration of Representative, items a-h.
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Signed by the Partnership Representative (PR) (or its Designated Individual if the PR is an entity). The POA rules for BBA entities are explained in detail in the Form 2848 Instructions.
Timeframe for Submission The IRS does not have a rigid deadline for submitting the form. However, taxpayers should submit it well before they require their representative to act on their behalf. This is due to the processing time which can take up to four weeks during the IRSs peak season from January to April.
Use: Form 2848, Power of Attorney and Declaration of Representative PDF when you want to authorize an individual to represent you before the IRS, or. Form 8821, Tax Information Authorization PDF, when you want to name an individual to inspect confidential tax return information related to the bond issuance.

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