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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 that this form will be attached to and mailed with Form 8453 U.S. Individual Income Tax Transmittal for an IRS e-file Return (when e-filing the income tax return):

  1. From within your TaxAct return (Online or Desktop) click Federal (on smaller devices, click in the top left corner of your screen, then click Federal).
  2. Click the Miscellaneous Topics dropdown, then click the Additional Information for E-Filing dropdown, then click Attachments for E-Filed Returns.
  3. On the screen titled E-Filing - Attachments, click the Checkbox next to Form 2848 - Power of Attorney and Declaration of Representative (or POA that states the agent is granted authority to sign the return) then click Continue.

To fill out the applicable information directly on the form:

  1. From within your TaxAct return (Desktop) click Forms in the options bar to view Forms Explorer (if it is not already visible).
  2. Click Federal from the dropdown in Forms Explorer, then scroll down and click the Forms and Schedules dropdown.
  3. Scroll down and click Form 2848 to open the form, then enter your data into the form in Forms View (if you have already started a Form 2848, clicking on it will expand a dropdown, and you can click your previous Form 2848 or + Add New).

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:

  • Preparer 1040 Individual return
  • Preparer 1041 Estates and Trusts return
  • Preparer 1065 Partnership return
  • Preparer 1120-S S-Corporation return
  • Preparer 1120 Corporation return

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Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.


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