If you want a tax professional to deal with the Internal Revenue Service on your behalf, IRS Form 2848 is the document that makes it official. Titled “Power of Attorney and Declaration of Representative”, it authorises a qualified person to represent you before the IRS – receiving your tax information, responding to notices, negotiating, and appearing at audits in your place. For Americans living abroad in particular, it is often the only practical way to resolve a US tax matter without flying home. This guide explains what IRS Form 2848 does, how to complete it, how it differs from related forms, and when notarization or an Apostille genuinely comes into play for the documents that travel alongside it – something we can help you handle online with NotaryPublic24.
What is IRS Form 2848?
IRS Form 2848 is a tax power of attorney. By signing it, you (the taxpayer) appoint a representative and grant them authority to act for you in dealings with the IRS for specific tax matters and tax years. Unlike a general power of attorney, its scope is deliberately narrow: it applies only to federal tax issues with the IRS, and only to the matters and periods you list on the form. It does not give the representative control over your bank accounts, property, or any non-tax affairs.
The form has two halves that work together. The first part is the power of attorney itself, where the taxpayer names the representative and defines what they are authorised to do. The second part is the Declaration of Representative, where the representative certifies that they are eligible to practise before the IRS. Both halves must be completed and signed for the authorisation to be valid.
What IRS Form 2848 lets your representative do
Once the IRS processes a valid Form 2848, your representative can take a wide range of actions on the tax matters you have specified. These typically include receiving and inspecting your confidential tax information, responding to IRS notices and letters, representing you in an examination or audit, negotiating payment arrangements, and signing certain agreements on your behalf. The representative effectively steps into your shoes for the listed matters, which is why the IRS limits who can be appointed.
There are limits worth knowing. A representative generally cannot endorse or cash your refund cheques, cannot substitute another representative unless you have authorised it, and cannot sign your tax return except in narrow circumstances. The authority also applies only to the specific tax forms, matters, and years you enter, so it is good practice to be precise rather than to try to grant blanket authority.
Who can be a representative on Form 2848?
This is where Form 2848 differs sharply from an everyday power of attorney. Only individuals who are eligible to practise before the IRS can be named as representatives. That list includes attorneys, certified public accountants (CPAs), enrolled agents, enrolled actuaries, and certain other categories such as enrolled retirement plan agents. Family members can represent each other in limited situations, and students in qualifying tax clinics may represent taxpayers under supervision, but in most cases your representative will be a licensed tax professional. You cannot simply appoint a friend or relative who has no professional standing with the IRS, which is a common misunderstanding.
Form 2848 vs Form 8821: which do you need?
Taxpayers often confuse Form 2848 with Form 8821, Tax Information Authorization, because both involve giving someone access to your IRS matters. The difference comes down to authority to act.
| Feature | IRS Form 2848 | Form 8821 |
|---|---|---|
| Purpose | Authorises representation before the IRS | Authorises access to tax information only |
| Can the named person speak and act for you? | Yes | No |
| Who can be named? | Only those eligible to practise before the IRS | Any individual or organisation |
| Typical use | Audits, appeals, negotiating, signing agreements | Pulling transcripts, reviewing records |
In short, if you only want someone to view or receive your IRS records – for example, a lender verifying your tax transcripts – Form 8821 is enough. If you want a professional to argue your case, negotiate a payment plan, stop collection action, or appear before the IRS, you need IRS Form 2848.
How to fill out IRS Form 2848
Completing the form accurately is what prevents processing delays. The main sections are:
- Line 1 – Taxpayer information. Enter your name, address, and taxpayer identification number (your Social Security number for individuals, or EIN for businesses), plus a daytime phone number.
- Line 2 – Representative(s). Provide the full details of each representative you are appointing, including their address and CAF number. If a representative has not yet been assigned a CAF number, they write “None” and the IRS will issue one when it processes the form.
- Line 3 – Acts authorised. Describe the matter (for example, “Income”), the tax form number (such as 1040), and the specific year or period. Be precise: the IRS does not accept “all years”, and you may only list up to three future years from the year you sign.
- Line 4 – Specific use not recorded on the CAF. Tick this only if the authorisation is for a one-off matter that should not be entered on the Centralized Authorization File.
- Line 5 – Additional acts or restrictions. Use this to grant or withhold particular powers, such as the ability to substitute another representative.
- Line 6 – Retention or revocation. Indicate whether this form revokes earlier authorisations or whether prior ones should remain in force.
- Line 7 – Taxpayer signature. You sign and date the form, certifying under penalty of perjury that the information is accurate. Each representative then completes and signs the Declaration of Representative on the second page.
After completing it, you can submit Form 2848 to the IRS by mail or fax, or upload it securely through your online IRS account.
What is a CAF number?
A CAF (Centralized Authorization File) number is a unique identifier the IRS assigns to representatives to track the authorisations filed for them. It is not the same as a Social Security number or a tax preparer’s PTIN. If your representative already works with IRS authorisations they will have a CAF number to enter on Line 2; if not, they write “None” and the IRS issues one when the form is processed. Recording the correct CAF number helps the IRS link the authorisation to your representative quickly.
IRS Form 2848 for expats and international taxpayers
For US citizens and green card holders living abroad, Form 2848 is often essential rather than optional. American expats remain subject to US tax filing obligations no matter where they live, and dealing with an IRS notice, audit, or back-tax issue from another country – across time zones and without easy access to a US office – is difficult to do alone. Appointing a US-based tax professional through Form 2848 lets that representative receive your IRS correspondence, respond on deadline, and resolve matters while you stay overseas. Because the form can be signed and submitted electronically in many cases, expats can usually complete the authorisation without posting paper documents across continents.
Does IRS Form 2848 need to be notarized?
This is one of the most common questions, and the answer is reassuring: no. The IRS does not require Form 2848 to be notarized. What the form does require is a valid signature from the taxpayer and the completed Declaration of Representative, each certifying the information under penalty of perjury. The IRS also accepts electronic signatures in many situations, provided proper authentication procedures are followed. So for the Form 2848 itself, you do not need a Notary Public.
Where notarization and legalisation do become relevant is in the documents that often surround an international tax matter – and this is an area where mistakes are common. If a foreign bank, court, or authority needs to see a US power of attorney, a company resolution, or a certified copy of your passport as part of the wider matter, those documents frequently must be notarized and, for use in Hague Convention countries, Apostilled. Equally, a broader financial power of attorney used for non-tax purposes abroad will usually need notarization in a way that the IRS form does not. Knowing the difference saves you from over-certifying the 2848 and under-certifying the documents that genuinely need it.
When NotaryPublic24 can help with your tax-related documents
We do not file Form 2848 with the IRS for you, and the form does not need our notarization. What we do is handle the cross-border certification of the documents that often accompany an international tax or financial matter, so they are accepted by authorities outside the United States. That includes:
- Notarizing and Apostilling a power of attorney for use abroad where a foreign authority, not the IRS, requires it.
- Providing a certified true copy of your passport or ID document to support identity checks overseas.
- Notarizing related business or personal documents for international use through our power of attorney notarization service.
If you are unsure which of your documents truly needs certification, our team can point you in the right direction before you pay for anything you do not need.
How to notarize and Apostille a related document with NotaryPublic24
When one of your supporting documents does need to be recognised abroad, our online process makes it straightforward:
- Choose your service. Select notarization, Apostille, or a combined option depending on whether the destination country belongs to the Hague Convention.
- Upload your document and verify your identity. Submit the document and confirm your identity online using a government-issued photo ID. This stage is asynchronous, so there is nothing to schedule yet.
- Complete the notarial act. Where the document requires it, you attend a short digital meeting with your appointed Notary Public, who witnesses the signing and applies the notarial certificate.
- We arrange the Apostille. If you have chosen Apostille, we submit your notarized document to the relevant authority and return it as a secure digital or paper certificate.
- Receive your finished document. Your certified document is delivered electronically, with tracked post available where an original is needed.
You can compare every option across our full range of notarization and Apostille services, and read our overview of the Apostille process if your document is heading to a Hague Convention country. If your authorisation is part of a wider arrangement, our guide to the UK power of attorney types explains how non-tax powers of attorney work and when each needs notarization.
Frequently Asked Questions
What is IRS Form 2848 used for?
IRS Form 2848, Power of Attorney and Declaration of Representative, authorises an eligible tax professional to represent you before the IRS. It lets them receive your tax information, respond to notices, negotiate payment arrangements, and appear at audits for the specific tax matters and years you list on the form.
Does IRS Form 2848 need to be notarized?
No. The IRS does not require Form 2848 to be notarized. It needs a valid taxpayer signature and the completed Declaration of Representative, both certifying the information under penalty of perjury, and the IRS accepts electronic signatures in many cases. Notarization may still be needed for related documents used outside the United States.
What is the difference between Form 2848 and Form 8821?
Form 2848 authorises someone to act and speak for you before the IRS, while Form 8821 only authorises someone to receive or inspect your tax information. Form 2848 can name only people eligible to practise before the IRS; Form 8821 can name almost anyone, including organisations.
Who can be named as a representative on Form 2848?
Only individuals eligible to practise before the IRS can be named, such as attorneys, certified public accountants, and enrolled agents. Certain family members and supervised tax-clinic students qualify in limited situations. You cannot appoint a friend or relative who has no professional standing with the IRS.
Can expats use IRS Form 2848 from abroad?
Yes. Form 2848 is especially useful for US citizens and green card holders living overseas, allowing a US-based tax professional to handle IRS correspondence, deadlines, and disputes on their behalf. The form can often be signed and submitted electronically, so expats usually do not need to mail paper documents internationally.
Do I need an Apostille for tax documents used abroad?
Form 2848 itself is filed only with the IRS, so it does not need an Apostille. However, related documents such as a power of attorney, company resolution, or certified copy of identification used before a foreign authority often must be notarized and Apostilled. NotaryPublic24 can notarize and Apostille those supporting documents for international use.