Form 2848 is used to authorize an individual to represent the taxpayer/corporation/partnership before the IRS. The authorized individual must be eligible to practice before the IRS.
This power of attorney authorizes the representative to perform duties 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.
Authorizing someone as a power of attorney does not relieve the taxpayer of tax obligations.
To indicate this form will be attached and mailed with Form 8453 (when e-filing the income tax return):
In the e-filing steps, you will be prompted to print Form 8453. Attach the Form 2848 to the Form 8453, and mail it to the IRS once the return has been accepted.
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