Form 2848 (power of attorney)
Authorize a tax professional to represent you before the IRS.
Free account needed to send it. The people who sign don’t need one.
- Signed by
- Taxpayer, Representative
- Pages
- 2
- Updated
- October 12, 2026
- Created by
- IRS (Rev. January 2021)
About this template
Form 2848 authorizes someone eligible to practice before the IRS, like a CPA, enrolled agent or attorney, to represent a taxpayer for the tax matters and years listed on it. The representative signs a declaration too.
You fill in the tax matters (line 3) before sending. The taxpayer fills in their details and signs first; then the representative completes Part II and signs. Taxpayer identification numbers are private fields: they’re in the signed form but hidden on the certificate of completion.
The IRS accepts electronically signed Forms 2848 only in certain ways. See IRS.gov/Submit2848 and the Instructions for Form 2848 before you send it.
This is IRS’s official form. Its pages are as published; Dokkiman’s fields take the place of its fill-in boxes. Check IRS’s website for the latest version and instructions.