Power of Attorney (Form 2848)
IRS authorization form that allows a tax professional to represent you before the IRS.
Full Definition
Form 2848, Power of Attorney and Declaration of Representative, is used to authorize an individual to represent you before the IRS. The IRS states the individual you authorize must be a person eligible to practice before the IRS, and that authorizing a qualifying representative also allows that individual to receive and inspect your confidential tax information.
There is a route for taxpayers who cannot afford representation: the IRS states you may authorize a student working in a qualified Low Income Taxpayer Clinic or Student Tax Clinic Program to represent you, under a special appearance authorization issued by the Taxpayer Advocate Service.
Form 2848 can also be filed if the IRS begins a Foreign Bank and Financial Accounts examination as a result of an income tax examination. The current revision of the form is dated January 2021 and its instructions September 2021.
What to do next
Check that the person you want to authorize is eligible to practice before the IRS before you file. If cost is the obstacle, the IRS names Low Income Taxpayer Clinics as a route — the Taxpayer Advocate Service issues the authorization for clinic students.
What this page does not say
- Scope of authority, tax periods, revocation, and authorizing more than one representative are governed by the Form 2848 Instructions, which we have not retrieved. This page does not describe them.
Sources
- About Form 2848, Power of Attorney and Declaration of Representative — Internal Revenue Service, retrieved 2026-08-20
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.