Choose who can represent you before the IRS
IRS Form 2848 lets an eligible person represent you before the IRS for the tax matters you specify. It is a different permission from receiving information. Check the representative category and current instructions with your tax professional.
- Official sources
Steps
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Describe the help you want
List the IRS matter you want someone to handle. Bring that question to your tax professional. Keep a separate note of practical tasks, such as finding your papers, that you can explain to family without granting representation.
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Check the representative category
The individual you name must be eligible to practice before the IRS. Read Part II of Form 2848 with them. Its categories include immediate family members, but the category and its requirements still need to fit.
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Open the current official documents
The current Form 2848 PDF is marked January 2021. Read the IRS form page and its linked instructions. Check for recent developments before relying on a copy already in your drawer.
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Discuss the authority and its limits
Ask your tax professional to explain the matters, years and acts the form will cover. Read the sections about additional acts and restrictions. Do not assume a general family power of attorney answers every IRS question.
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Review the signatures with your representative
Check the completed form against the current IRS instructions before signing. Ask the proposed representative to review their declaration. Keep personal identifiers in the official process.
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Choose the IRS submission route
Forms 2848 can be uploaded, mailed or faxed. Follow the IRS submission page for your route. It explains separate online options and directs paper filers to the current addresses and signature requirements.
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Tell your family where the record is
Keep your copy and confirmation with your tax papers. Tell the person you named which matter you discussed. Add the location and their contact details to your plan, so family can find the right record without guessing.
Good to know
8821 or 2848?
Form 8821 lets someone see your tax information. Form 2848 lets an eligible person represent you before the IRS. Ask your tax professional which one, if either, you need.
Does my spouse automatically qualify?
Do not assume an automatic authorization. Form 2848 lists immediate family among its representative categories, and the proposed representative must meet the applicable requirements. Read Part II and the IRS instructions together.
Is this the same as my other power of attorney?
It is an IRS authorization with its own form and requirements. Ask the IRS or your tax professional how it applies to your situation. Ask a lawyer in your state about the separate legal papers in your plan.
Can I upload the form?
Yes. The IRS provides an upload service for Forms 2848 and 8821. Read its current identity, signature and submission instructions. Keep the receipt with your copy and avoid sending a duplicate without checking the guidance.
Helping your mom or dad choose someone?
Start with the help they want. They choose the proposed representative. Let their tax professional explain the authority and eligibility before they sign or submit anything.
What we checked
This guide is general information, not legal or tax advice. Plan Before You Die is not connected with the IRS. Something wrong here? Tell us.
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