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):
- Click Federal. On smaller devices, click the menu icon in the upper left-hand corner, then select Federal
- Click Miscellaneous Topics in the Federal Quick Q&A Topics menu to expand the category and then click Additional Information for E-Filing
- Click Attachments for E-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
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