Form 2848 is used to authorize an individual to represent the taxpayer/corporation/partnership before the IRS. The individual you authorize must be a person eligible to practice before the IRS.
This power of attorney authorizes the representative to perform any and all acts you can perform, such as signing consents extending the time to assess tax, recording the interview, or executing waivers agreeing to a tax adjustment. Only individuals may be named as representatives.
However, authorizing someone as your power of attorney does not relieve you of your tax obligations.
TaxAct® supports Form 2848 for the following programs:
- Preparer 1040 Individual return
- Preparer 1041 Estates and Trusts return
- Preparer 1065 Partnership return
- Preparer 1120S S-Corporation return
- Preparer 1120 Corporation return
To indicate this form will be attached and mailed with Form 8453 (when e-filing the income tax return):
- Click on the Federal tab. On smaller devices, click the menu icon in the upper left-hand corner, then select Federal
- Click Miscellaneous Topics to expand the category and then click Additional Information for Electronic Filing
- Click Attachments for Electronically Filed Returns
- On the screen titled E-filing - Attachments, check the box next to Form 2848-Power of Attorney and Declaration of Representative (or POA that states the agent is granted authority to sign the return) and then click Continue
- Fill out the applicable information directly on the form
- Click on the Forms button in the top toolbar
- Expand the Federal folder and then expand the Forms and Schedules folder
- Click on '+' next to Form 2848-Power of Attorney and Declaration of Representative, and then double-click on Add Copy to open a new form
- To print the form, click the Printer Icon in the top toolbar
Then in the e-filing steps, you will be prompted to print Form 8453. Attach the Form 2848 to the Form 8453, and then mail it to the IRS once the return as been accepted. Related Links:
IRS Instructions for Form 2848
Note that any link in the information above is updated each year automatically and will take you to the most recent IRS version of the document at the time it is accessed.