Form 2848 Power of Attorney and Declaration of Representative 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 U.S. Individual Income Tax Transmittal for an IRS e-file Return (when e-filing the income tax return):
To fill out the applicable information directly on the form:
In the e-filing steps, you will be prompted to print Form 8453. Attach Form 2848 to Form 8453, and mail it to the IRS once the return has been accepted. TaxAct® supports Form 2848 for the following programs:
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.