IRS · United States

Fill Form 2848 online — free with AI

Form 2848: Power of Attorney and Declaration of Representative

Upload your blank Form 2848 from IRS, let AI auto-detect every field, type or dictate your data, and download the completed PDF in seconds. Your first clean download has no watermark, and there is nothing to install.

We load the official IRS blank for you — no download needed. Or upload your own copy below.

Upload your form

Choose a PDF, a Word file or an image from your files, or photograph a paper form.

PDF, Word (.docx), JPG, PNG, WebP, HEIC, GIF and BMP. Free account required, no credit card.

Your first download is free, with no watermark. After that: a watermark, or a $7 one-time pack (25 clean PDF downloads + 25 AI credits). AI detection covers up to 15 pages per run.

By uploading, you confirm you have the legal right to use this document.

Free to startFirst clean download includedWorks on any deviceGDPR compliant

For accounting and operations teams

Have authorized data for multiple clients or vendors? Import one spreadsheet row per record, review every Form 2848 draft, and export the approved PDFs together. Verify each draft before signing or filing.

See 5-row sample

JustFill is not affiliated with IRS. This is an independent third-party tool to help you complete Form 2848. Always download the current blank form from the official source and verify your completed copy before signing or submitting. Official Form 2848 from IRS

Quick answer

IRS Form 2848, Power of Attorney and Declaration of Representative, authorizes a person — usually a CPA, attorney, or enrolled agent — to represent you before the IRS for specific tax matters and periods. You fill in Part I (your details, your representatives, and the exact tax matters and years), and each representative signs the Part II declaration. The IRS publishes Form 2848 as a free fillable PDF (Rev. January 2021) at irs.gov; JustFill opens that same blank in one click, maps every field so you can type or dictate, and includes the first clean completed PDF download at no charge.

Form
Form 2848
Issued by
IRS
Country
United States
Free allowance
First clean download
Official edition
Rev. January 2021 (Instructions Rev. September 2021)
Source checked

What is Form 2848?

IRS Form 2848, Power of Attorney and Declaration of Representative, authorizes a person — typically a CPA, attorney, or enrolled agent — to represent you before the IRS for specific tax matters. The official blank is a free fillable PDF at irs.gov/pub/irs-pdf/f2848.pdf; JustFill opens it in one click so you can complete it in your browser, and the first clean completed download is included. Once filed, your representative can receive your confidential tax information, respond to IRS notices, negotiate, and sign agreements on your behalf for the tax periods and matters listed.

Download the Form 2848 form PDF — free

The blank Form 2848 PDF (Rev. January 2021) is free to download from the IRS at irs.gov/pub/irs-pdf/f2848.pdf, with the separate instructions at irs.gov/instructions/i2848. It is already a fillable PDF, so there is no reason to buy or download a "template". Print it to fill by hand, or open the same blank in JustFill to type or dictate every field on screen; the first clean completed download is included at no charge. Remember that a faxed or mailed copy needs handwritten signatures, so print before signing unless you will upload it online.

Get the official Form 2848 PDF from IRS

Who fills out Form 2848?

  • Taxpayers being audited who want a CPA or attorney to handle communication with the IRS
  • People dealing with IRS collections, liens, or levies who hire a tax pro
  • Anyone giving a tax preparer authority to discuss their return beyond the limited Form 8821 information authorization
  • Estate executors authorizing professionals to handle estate tax matters

Field-by-field breakdown

What each section of Form 2848 asks for. JustFill’s AI will detect these fields automatically when you upload the PDF — review the breakdown below so you know what to enter.

Part I — Taxpayer information

Your name, address, TIN, and daytime phone.

Part I — Representative(s)

Name, address, CAF number, PTIN, and contact info for each representative (four fit on the form; attach another Form 2848 for more). Enter "None" for a representative who has never been assigned a CAF number. The "copies of notices" box may be ticked for no more than two representatives.

Part I, line 3 — Acts authorized

Specific tax matters: income tax, employment tax, etc., plus year(s) or period(s) the authorization covers.

Part I, lines 5a–5b — Additional acts and exclusions

Line 5a adds powers the basic grant does not include: access to your IRS records via an Intermediate Service Provider, authorizing disclosure to third parties, substituting or adding representatives, or signing a return. Line 5b lists acts you withhold. No representative may ever endorse or negotiate a refund check. The IRS now warns that anything on 5a beyond the third-party-disclosure, substitute/add-representative and sign-a-return boxes, or any entry on 5b, makes the CAF record "modified", which blocks transcript access through TDS.

Part I, line 7 — Signature

Taxpayer signature and date. Handwrite it if the form will be faxed or mailed; electronic signatures are accepted only with online submission. For a year with a joint return, each spouse files their own separate Form 2848, even when appointing the same representative.

Part II — Declaration of Representative

Each representative signs, indicating their designation (attorney, CPA, enrolled agent, etc.).

Common mistakes to avoid

  • 1Forgetting to list specific tax years — vague entries like "all years" are rejected. List explicit years like "2024, 2025, 2026". Future periods are allowed, but the CAF will not record any that end more than 3 years after December 31 of the year the IRS receives the form.
  • 2Leaving the representative's CAF box empty — if the IRS has never assigned one, write "None" and a CAF number is issued when the form is processed (tax pros can also request one in Tax Pro Account).
  • 3Spouses on a joint return: both must file separate Forms 2848 to grant the same representative authority for both.

Form 2848 example — what a filled-out form looks like

An individual taxpayer in Texas hires a CPA to deal with an IRS notice about her personal income tax and wants the CPA authorized for Form 1040 for tax years 2024, 2025 and 2026. She signs in September 2026 and the authorization will be recorded on the CAF.

Line 1 — Taxpayer information

Jane M. Doe, 100 Sample St, Austin, TX 78701 · SSN •••-••-•••• · daytime phone (512) 555-01••

Your own name and address only, never the representative's. A sole proprietor adding Schedule C matters would also enter the business EIN.

Line 2 — Representative

Alex Rivera, CPA, Rivera Tax Advisors, 200 Example Ave, Suite 3, Austin, TX 78702 · CAF No. ••••-•••••R · PTIN P0••••••• · phone and fax · "send copies of notices" box checked

Write "None" in the CAF box if the IRS has never assigned one; a number is issued when the form is processed. Copies of notices can go to at most two representatives.

Line 3 — Acts authorized

Description of matter: Income · Tax form number: 1040 · Year(s) or period(s): 2024, 2025, 2026

List each year. "All years" gets the form returned. 2026 is a future period, which the CAF accepts as long as it ends within 3 years of December 31 of the year the IRS receives the form.

Line 4 — Specific use not recorded on CAF

Leave unchecked

This is an ordinary representation, so it belongs on the CAF. Checking line 4 keeps it off the CAF and closes the online upload route.

Line 5a — Additional acts authorized

All boxes left blank

Jane does not need Alex to sign her return or release records to third parties. Extra entries here flag the CAF record as "modified", which blocks the CPA from pulling her transcripts.

Line 5b — Specific acts not authorized

Left blank

A representative can never endorse or negotiate a refund check anyway, so nothing else needs excluding.

Line 6 — Retention/revocation of prior power(s) of attorney

Left unchecked

Filing this form automatically revokes any earlier Form 2848 on file for Form 1040, 2024–2026. Check the box and attach a copy only if an earlier authorization should survive.

Line 7 — Taxpayer signature

Jane M. Doe · handwritten signature · 09/10/2026 · Title left blank (individual)

A handwritten signature is required when the form is faxed or mailed. A typed or electronic signature is valid only if the form is uploaded online.

Part II — Declaration of Representative

Designation: b · Licensing jurisdiction: TX · License number: •••••• · signed 09/11/2026

"b" is Certified Public Accountant. The representative signs after the taxpayer and, for domestic authorizations, within 45 days of the taxpayer's signature date.

Where it goes

Ogden CAF Unit, fax 855-214-7522, or upload at IRS.gov/Submit2848

Texas is on the Ogden list. The unit is chosen by the taxpayer's state, not the CPA's office.

These values are made up. They are here to show what belongs on each line, not to be copied — every name, number, and address on your own Form 2848 has to be your own.

Where to send Form 2848 — fax numbers and mailing addresses

Where a completed Form 2848 goes depends on the taxpayer’s address, not the representative’s. Fax or mail it to the CAF unit that covers that state — sending it to the wrong unit delays processing.

Memphis CAF Unit

Use this if the address is in: Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia

Fax
855-214-7519
Mail to
Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118

Ogden CAF Unit

Use this if the address is in: Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, Wyoming

Fax
855-214-7522
Mail to
Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201

International CAF Team

Use this if the address is in: APO/FPO addresses, American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, the U.S. Virgin Islands, a foreign country, or otherwise outside the United States

Fax
855-772-3156 (from within the U.S.) or 304-707-9785 (from outside the U.S.)
Mail to
Internal Revenue Service, International CAF Team, 2970 Market Street, MS: 4-H14.123, Philadelphia, PA 19104

You can also submit it online at IRS.gov/Submit2848 instead of faxing or mailing, provided line 4 is not checked. If line 4 is checked, do not send the form to any CAF unit — mail or fax it to the IRS office handling the matter. If line 4 is checked, do not send the form to any CAF unit — mail or fax it to the IRS office handling the matter.

Checked against the official IRS instructions on 2026-09-02. Destinations change — confirm on the IRS page before you send anything.

How JustFill helps you complete Form 2848

AI field detection

Upload your blank Form 2848 PDF and our AI maps every fillable region — no manual drawing required.

Save as template

Fill Form 2848 once, save the layout, then reuse it instantly for the next client, employee, or filing.

Your data stays yours

GDPR compliant. Export or delete all your data anytime from your account settings.

For accounting and operations teams

Preparing Form 2848 for multiple clients or vendors?

Import authorized client or vendor data from Excel or CSV, reuse the reviewed Form 2848 field layout, and create one PDF per row. Verify every draft with the current official instructions before signing or filing.

See the 5-row sample

Ready to fill Form 2848?

One click loads the official blank — or drop your own Form 2848 PDF below. Free account, no credit card.

We load the official IRS blank for you — no download needed. Or upload your own copy below.

Upload your form

Choose a PDF, a Word file or an image from your files, or photograph a paper form.

PDF, Word (.docx), JPG, PNG, WebP, HEIC, GIF and BMP. Free account required, no credit card.

Your first download is free, with no watermark. After that: a watermark, or a $7 one-time pack (25 clean PDF downloads + 25 AI credits). AI detection covers up to 15 pages per run.

By uploading, you confirm you have the legal right to use this document.

Not the form you need? Form 2848 isn’t the only PDF we fill

Upload any document — a scan, a photo, a Word export, a form from another agency — and the same editor puts fields on it.

Frequently asked questions

There is no fixed expiry date. It covers only the matters and periods on line 3 and stays in effect until you revoke it (write "REVOKE" across the top of a copy, sign and date below it, and fax or mail it to the same CAF unit), the representative withdraws, or you file a new Form 2848 for the same matters and periods — which revokes the earlier one unless you check line 6 and attach a copy.
If line 4 is not checked, upload it at IRS.gov/Submit2848 or fax or mail it to the CAF unit for the taxpayer's state (see "Where to send" above; the IRS prints the same Where To File Chart on page 1 of the instructions). If line 4 is checked, send it to the IRS office handling the matter, never to a CAF unit.
Yes, in two ways. Anyone can upload a signed Form 2848 at IRS.gov/Submit2848 after signing in to an IRS online account, provided line 4 is not checked. Tax professionals can instead request the authorization in Tax Pro Account without a form: the taxpayer approves it in their own IRS online account and it records on the CAF in real time (individual taxpayers only). Faxing or mailing still works with a handwritten signature.
The official Instructions for Form 2848 (Rev. September 2021) are at irs.gov/instructions/i2848. The points that decide whether the IRS accepts the form: (1) Who signs — the taxpayer on line 7 (handwritten if faxed or mailed; each spouse on a joint return files a separate form), then every representative in Part II, in the order listed on line 2, within 45 days of the taxpayer's signature (60 days from abroad). (2) Part II designation letter — a attorney, b CPA, c enrolled agent, d officer, e full-time employee, f family member, g enrolled actuary, h unenrolled return preparer, k qualifying student or law graduate, r enrolled retirement plan agent — plus the licensing state and license number where they apply. (3) CAF number — enter the representative's nine-digit number, or "None" for a first-time representative. (4) Line 3 — name the matter, the form number and each year or period explicitly; "all years" is returned, and future periods are recorded only up to 3 years after December 31 of the year the IRS receives the form. (5) Where to file — upload at IRS.gov/Submit2848 or fax or mail to the CAF unit for the taxpayer's state, unless line 4 is checked, in which case it goes to the IRS office handling the matter.
Use the "Submit Forms 2848 and 8821 Online" tool at IRS.gov/Submit2848. You sign in to (or create) an IRS online account, upload the completed, signed form as a PDF, JPG or GIF — one form at a time, even for a married couple — and get an email confirmation that it was received. The route is only open when line 4 is not checked; a specific-use authorization is mailed or faxed to the IRS office handling the matter, not to a CAF unit. Complete and download the PDF here first, then upload that file.
Yes, for most authorizations. The online submission tool accepts a signed Form 2848 as an upload, so nothing has to go through a fax machine. You still need the taxpayer’s signature on the document before you upload it, and the representative signs Part II. Faxing or mailing to the Memphis, Ogden, or International CAF unit remains available if you prefer paper; only a specific-use form (line 4 checked) has to go to the IRS office handling the matter instead.
There are three, and which one you use depends on the taxpayer’s state, not the representative’s. The Memphis CAF unit is 855-214-7519 and covers the eastern half of the country; Ogden is 855-214-7522 for the western states; the International CAF Team is 855-772-3156 from inside the U.S. or 304-707-9785 from outside it. Check the current numbers in the IRS instructions before sending, and see the "Where to send" section above for the full state lists and mailing addresses.
To the CAF unit for the taxpayer’s state: Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118 for eastern states, or Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201 for western states. International filers use the CAF Team in Philadelphia. Faxing is usually faster, and you can submit online at IRS.gov/Submit2848 when line 4 is not checked.
Part II of Form 2848 is the Declaration of Representative — each authorized representative signs and indicates their professional designation (attorney, CPA, enrolled agent, family member, etc.) and jurisdiction. Without this declaration of representation, the IRS will not honor the power of attorney.
Since July 2026 the IRS flags a Form 2848 as "modified" when line 5a grants anything beyond disclosure to third parties, substituting or adding representatives, or signing a return, or when line 5b limits the representative's authority. A modified record stops the representative from pulling your transcripts through the Transcript Delivery System or setting up an installment agreement for you in Tax Pro Account. Leave 5a and 5b empty unless you genuinely need the extra grant or limit.
When the taxpayer signs first, the representative must sign Part II within 45 days of the taxpayer's signature date (60 days if the taxpayer lives abroad). If the representative signs first, there is no deadline for the taxpayer's signature. The IRS returns a form that is missing either signature or a date.
The IRS form is the template. Download the official fillable PDF free from irs.gov, or open it in JustFill in one click; no third-party template is needed and paid "templates" are just copies of the same form. The IRS will accept a power of attorney that is not on Form 2848 only if it meets the requirements in Pub. 216 and 26 CFR 601.503(a), and even then it cannot be recorded on the CAF unless a completed Form 2848 is attached — so start from the real form.

Official source: Form 2848 on IRS’s website

Edition checked: Rev. January 2021 (Instructions Rev. September 2021). Verified against the official source on .

JustFill is an independent product and is not affiliated with, endorsed by, or sponsored by IRS or any government agency. Always verify your completed form on the official version before signing or submitting.