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How to fax Form 2848 to the IRS, Power of Attorney
Fax Form 2848 to the IRS at 855-214-7522 if you live in a Western state (Ogden CAF) or 855-214-7519 if you live in an Eastern state or outside the US (Memphis CAF). Form 2848 authorizes a CPA, enrolled agent, or attorney to represent you before the IRS.
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| Your residence | Fax number | CAF unit |
|---|---|---|
| Western states (AK, AZ, CA, CO, HI, ID, MT, NV, NM, OR, UT, WA, WY) | 855-214-7522 | Ogden CAF |
| All other US states + international | 855-214-7519 | Memphis CAF |
What is Form 2848?
Form 2848 (Power of Attorney and Declaration of Representative) authorizes a qualified person to represent you before the IRS. With Form 2848, your representative can:
- Receive and inspect your confidential tax information
- Sign documents on your behalf (with limitations)
- Negotiate with the IRS during audits or collections
- Sign agreements like installment plans or offers in compromise
- Represent you in IRS appeals or collection due process hearings
Form 2848 vs. Form 8821, which to use
| Form 2848 | Form 8821 | |
|---|---|---|
| Receive tax information | Yes | Yes |
| Represent you in audit/collection | Yes | No |
| Sign documents on your behalf | Yes (with limits) | No |
| Negotiate with the IRS | Yes | No |
| Anyone can be designee | No (CPA/EA/attorney only) | Yes (anyone you trust) |
Use Form 8821 if you only need someone to receive your tax information without representation authority.
Who can be authorized on Form 2848
- Attorneys (must be members of state bar)
- Certified Public Accountants (CPAs)
- Enrolled Agents (EAs)
- Enrolled Retirement Plan Agents
- Enrolled Actuaries
- Officers (for corporate taxpayers)
- Full-time employees of taxpayer (limited)
- Family members (limited authority)
- Students in qualified Low-Income Taxpayer Clinics
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Upload your signed Form 2848, we add the cover sheet and route to the correct CAF unit for your state.
How to fill out Form 2848
Form 2848 is two pages with five parts:
- Part I, Power of Attorney: Taxpayer info, representative info, tax matters covered, tax years, specific acts authorized or restricted
- Line 3: Specify tax matters (e.g., "Form 1040, Income Tax") and years (e.g., "2024-2026")
- Line 5a: Specific acts the representative is authorized to perform (signing returns requires explicit authorization)
- Line 5b: Acts NOT authorized (limit specific actions if needed)
- Line 6: Retention of prior POA, check if this revokes prior 2848s
- Line 7: Taxpayer signature and date
- Part II, Declaration of Representative: Each representative signs, lists credential type and jurisdiction
What happens after you fax
The CAF unit processes Form 2848 in 5-15 business days. Once processed:
- The representative is issued a CAF number (if they don't have one)
- The representative can call IRS Practitioner Priority Service at 1-866-860-4259
- The representative can request transcripts, communicate with the IRS, and represent you in proceedings
- The Form 2848 stays on file for 7 years (unless revoked or replaced)
Revoking a Power of Attorney
To revoke Form 2848:
- File a new Form 2848, a new POA automatically revokes prior POAs unless Line 6 is checked
- Or send a written revocation statement signed by the taxpayer to the CAF unit, with "REVOKE" written across a copy of the original 2848
- The representative can withdraw by filing a statement with the CAF unit
Common mistakes
Authorizing an unqualified person. Tax preparers without CPA, EA, or attorney credentials cannot represent you on Form 2848. Use Form 8821 instead.
Vague tax matter description. "All taxes" is too broad. Specify form numbers (1040, 941, etc.) and years.
Missing CAF number. If your representative has a CAF number, include it. Missing CAF numbers slow processing.
Sending to wrong CAF unit. Memphis and Ogden CAFs route by taxpayer residence, not representative's location.
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Frequently asked questions
What is the IRS fax number for Form 2848?
Form 2848 routes to one of two CAF units based on your residence. Western states (AK, AZ, CA, CO, HI, ID, MT, NV, NM, OR, UT, WA, WY) fax to 855-214-7522 (Ogden CAF). All other US states and international filers fax to 855-214-7519 (Memphis CAF).
How long does the IRS take to process Form 2848?
The CAF unit processes Form 2848 in 5-15 business days. Once processed, your representative can call the IRS Practitioner Priority Service at 1-866-860-4259 and access your tax records.
Can my tax preparer be my Power of Attorney?
Only if your tax preparer is a CPA, enrolled agent, attorney, or other qualifying credential. A tax preparer without these credentials cannot be authorized on Form 2848. Use Form 8821 instead for tax preparers who only need to receive your information.
What is the difference between Form 2848 and Form 8821?
Form 2848 is a Power of Attorney that authorizes a representative to act on your behalf, represent you in audits, sign documents, negotiate with the IRS. Form 8821 is a Tax Information Authorization that only allows someone to receive your tax information; they cannot represent you.
Do I need to fax Form 2848 every year?
No. Form 2848 stays on file for 7 years (or until revoked). However, you must list specific tax years on Line 3, the POA only applies to those years. To extend authority to new years, file a new Form 2848.
Can I fax Form 2848 with an electronic signature?
Yes. The IRS accepts electronic signatures on Form 2848 as of 2021. Both the taxpayer and representative can sign electronically. Faxing the signed PDF works fine.
Can I authorize multiple representatives on one Form 2848?
Yes. You can list up to four representatives on a single Form 2848. Each representative must sign Part II separately. Additional representatives can be added on attached pages.
Does Form 2848 give my representative access to my IRS online account?
No. Form 2848 grants representation authority but not access to your online IRS account. Your representative can request transcripts and communicate with the IRS by phone or mail using their CAF number.
Can I limit what my representative can do on Form 2848?
Yes. Use Line 5b to list acts NOT authorized. Common limitations: cannot sign returns, cannot receive refund checks, cannot agree to assessments. By default, the representative cannot endorse refund checks (you must explicitly authorize this on Line 5a).
How do I revoke a Power of Attorney?
File a new Form 2848 (the new POA automatically revokes prior POAs unless Line 6 is checked) or send a written revocation statement to the CAF unit. Your representative can also withdraw by filing a statement with the CAF unit.
What is a CAF number?
CAF (Centralized Authorization File) number is a 9-digit identifier the IRS assigns to representatives who have filed Form 2848 or 8821 for any taxpayer. CAF numbers are permanent and unique to each representative, not to the taxpayer.
Can family members be Power of Attorney on Form 2848?
Yes, but with limited authority. Family members (parent, child, sibling, spouse) can be authorized to represent you with limited rights, they can communicate with the IRS but cannot perform all the acts a CPA, EA, or attorney can. List 'family member' on Line 8 and specify the relationship.
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