Form 2848, Power of Attorney Instructions
This form contains 92 fields organized into 10 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Acts Authorized | ||
| topmostSubform[0].Page1[0].OtherActs2[0 | Text |
Specify any other acts that the representative is authorized to perform on behalf of the taxpayer.
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| topmostSubform[0].Page2[0].SpecificDeletions1[0 | Text |
Specify any deletions or restrictions to the acts authorized for the representative.
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| topmostSubform[0].Page2[0].SpecificDeletions2[0 | Text |
Specify any additional deletions or restrictions to the acts authorized for the representative.
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| Additional Acts | ||
| topmostSubform[0].Page1[0].AdditionalActs1[0 | Text |
Specify any additional acts that the representative is authorized to perform.
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| topmostSubform[0].Page1[0].AdditionalActs2[0 | Text |
Specify any additional acts that the representative is authorized to perform.
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| topmostSubform[0].Page1[0].AdditionalActs3[0 | Text |
Specify any additional acts that the representative is authorized to perform.
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| Authorization | ||
| topmostSubform[0].Page1[0].SpecificUse[0]_1 | CheckBox |
Check this box if the power of attorney is for a specific use not covered by the general authorization.
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| topmostSubform[0].Page1[0].AccessRecords[0]_1 | CheckBox |
Check this box if the representative is authorized to access the taxpayer's records.
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| topmostSubform[0].Page1[0].AuthorizeDisclosure[0]_1 | CheckBox |
Check this box if the representative is authorized to disclose the taxpayer's information to third parties.
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| topmostSubform[0].Page1[0].SubtituteOrAdd[0]_1 | CheckBox |
Check this box if the representative is authorized to substitute or add other representatives.
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| topmostSubform[0].Page1[0].SignReturn[0]_1 | CheckBox |
Check this box if the representative is authorized to sign the taxpayer's return.
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| General Information | ||
| topmostSubform[0].Page1[0].CheckForm[0 | Button |
Check this box if you are submitting Form 2848.
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| Other Acts | ||
| topmostSubform[0].Page1[0].OtherActs[0]_1 | CheckBox |
Check this box if there are other acts authorized that are not specified elsewhere.
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| topmostSubform[0].Page1[0].OtherActs1[0 | Text |
Describe any other acts that the representative is authorized to perform.
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| Representative Details | ||
| topmostSubform[0].Page1[0].RepresentativesName2[0 | Text |
Enter the name of the representative.
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| topmostSubform[0].Page1[0].RepresentativesAddress2[0 | Text |
Enter the address of the representative.
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| topmostSubform[0].Page1[0].SentCopies2[0]_1 | CheckBox |
Check this box if copies of notices and communications should be sent to the representative.
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| topmostSubform[0].Page1[0].CAFNumber2[0 | Text |
Enter the Centralized Authorization File (CAF) number of the representative. This number is up to 11 digits long.
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| topmostSubform[0].Page1[0].PTIN2[0 | Text |
Enter the Preparer Tax Identification Number (PTIN) of the representative. This number is up to 11 digits long.
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| topmostSubform[0].Page1[0].TelephoneNo2[0 | Text |
Enter the telephone number of the representative.
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| topmostSubform[0].Page1[0].FaxNo2[0 | Text |
Enter the fax number of the representative.
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| topmostSubform[0].Page1[0].NewAddress2[0]_1 | CheckBox |
Check this box if the representative has a new address.
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| topmostSubform[0].Page1[0].NewTelephoneNo2[0]_1 | CheckBox |
Check this box if the representative has a new telephone number.
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| topmostSubform[0].Page1[0].NewFaxNo2[0]_1 | CheckBox |
Check this box if the representative's fax number has changed.
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| topmostSubform[0].Page1[0].RepresentativesName3[0 | Text |
Enter the name of the third representative.
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| topmostSubform[0].Page1[0].RepresentativesAddress3[0 | Text |
Enter the address of the third representative.
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| topmostSubform[0].Page1[0].CAFNumber3[0 | Text |
Enter the CAF (Centralized Authorization File) number of the third representative. This number should be up to 11 characters long.
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| topmostSubform[0].Page1[0].PTIN3[0 | Text |
Enter the PTIN (Preparer Tax Identification Number) of the third representative. This number should be up to 11 characters long.
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| topmostSubform[0].Page1[0].TelephoneNo3[0 | Text |
Enter the telephone number of the third representative.
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| topmostSubform[0].Page1[0].FaxNo3[0 | Text |
Enter the fax number of the third representative.
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| topmostSubform[0].Page1[0].NewAddress3[0]_1 | CheckBox |
Check this box if the representative's address has changed.
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| topmostSubform[0].Page1[0].NewTelephoneNo3[0]_1 | CheckBox |
Check this box if the representative's telephone number has changed.
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| topmostSubform[0].Page1[0].NewFaxNo3[0]_1 | CheckBox |
Check this box if the representative's fax number has changed.
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| topmostSubform[0].Page1[0].RepresentativesName4[0 | Text |
Enter the name of the fourth representative.
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| topmostSubform[0].Page1[0].RepresentativesAddress4[0 | Text |
Enter the address of the fourth representative.
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| topmostSubform[0].Page1[0].CAFNumber4[0 | Text |
Enter the CAF (Centralized Authorization File) number of the fourth representative. This number should be up to 11 characters long.
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| topmostSubform[0].Page1[0].PTIN4[0 | Text |
Enter the Preparer Tax Identification Number (PTIN) of the representative. This number is used to identify the tax preparer.
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| topmostSubform[0].Page1[0].TelephoneNo4[0 | Text |
Enter the telephone number of the representative. This will be used for contact purposes.
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| topmostSubform[0].Page1[0].FaxNo4[0 | Text |
Enter the fax number of the representative. This will be used for sending and receiving documents.
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| topmostSubform[0].Page1[0].NewAddress4[0]_1 | CheckBox |
Check this box if the representative has a new address that needs to be updated.
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| topmostSubform[0].Page1[0].NewTelephoneNo4[0]_1 | CheckBox |
Check this box if the representative has a new telephone number that needs to be updated.
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| topmostSubform[0].Page1[0].NewFaxNo4[0]_1 | CheckBox |
Check this box if the representative has a new fax number that needs to be updated.
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| topmostSubform[0].Page2[0].Title[0 | Text |
Enter the title of the representative.
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| topmostSubform[0].Page2[0].PrintName[0 | Text |
Print the name of the representative.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow1[0].Designation1[0 | Text |
Enter the designation code of the representative (e.g., Attorney, CPA).
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow1[0].Jurisdiction1[0 | Text |
Enter the jurisdiction (state) where the representative is authorized to practice.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow1[0].Bar1[0 | Text |
Enter the bar or license number of the representative.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow1[0].Signature1[0 | Text |
Signature of the representative.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow1[0].Date1[0 | Text |
Date when the representative signed the form.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow2[0].Designation2[0 | Text |
Enter the designation of the second representative (e.g., Attorney, CPA, Enrolled Agent).
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow2[0].Jurisdiction2[0 | Text |
Enter the jurisdiction (state or territory) where the second representative is authorized to practice.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow2[0].Bar2[0 | Text |
Enter the bar number or equivalent identification number for the second representative.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow2[0].Signature2[0 | Text |
Enter the signature of the second representative.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow2[0].Date2[0 | Text |
Enter the date when the second representative signed the form.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow3[0].Designation3[0 | Text |
Enter the designation of the third representative (e.g., Attorney, CPA, Enrolled Agent).
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow3[0].Jurisdiction3[0 | Text |
Enter the jurisdiction (state or territory) where the third representative is authorized to practice.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow3[0].Bar3[0 | Text |
Enter the bar number or equivalent identification number for the third representative.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow3[0].Signature3[0 | Text |
Enter the signature of the third representative.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow3[0].Date3[0 | Text |
Enter the date when the third representative signed the form.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow4[0].Designation4[0 | Text |
Enter the designation of the fourth representative (e.g., Attorney, CPA, Enrolled Agent). This is a single-character field.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow4[0].Jurisdiction4[0 | Text |
Enter the jurisdiction (state or territory) where the fourth representative is authorized to practice.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow4[0].Bar4[0 | Text |
Enter the bar number or equivalent identification number for the fourth representative.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow4[0].Signature4[0 | Text |
Enter the signature of the fourth representative.
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| topmostSubform[0].Page2[0].Table_PartII[0].BodyRow4[0].Date4[0 | Text |
Enter the date when the fourth representative signed the form.
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| Representative Information | ||
| topmostSubform[0].Page1[0].RepresentativesName1[0 | Text |
Enter the full name of the first representative.
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| topmostSubform[0].Page1[0].RepresentativesAddress1[0 | Text |
Enter the complete address of the first representative.
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| topmostSubform[0].Page1[0].SentCopies1[0]_1 | CheckBox |
Check this box if you want copies of IRS notices and communications sent to the first representative.
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| topmostSubform[0].Page1[0].CAFNumber1[0 | Text |
Enter the Centralized Authorization File (CAF) number of the first representative. Maximum length is 11 characters.
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| topmostSubform[0].Page1[0].PTIN1[0 | Text |
Enter the Preparer Tax Identification Number (PTIN) of the first representative. Maximum length is 11 characters.
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| topmostSubform[0].Page1[0].TelephoneNo1[0 | Text |
Enter the telephone number of the first representative.
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| Retention/Revocation | ||
| topmostSubform[0].Page2[0].RetentionRevocation[1]_1 | CheckBox |
Check this box if you want to retain or revoke a prior power of attorney.
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| Tax Matters | ||
| topmostSubform[0].Page1[0].Table_Line3[0].BodyRow1[0].Description1[0 | Text |
Provide a description of the tax matter for which representation is authorized. This could include specific issues or areas of concern.
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| topmostSubform[0].Page1[0].Table_Line3[0].BodyRow1[0].TaxForm1[0 | Text |
Enter the tax form number related to the tax matter for which representation is authorized. For example, Form 1040 for individual income tax.
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| topmostSubform[0].Page1[0].Table_Line3[0].BodyRow1[0].Years1[0 | Text |
Enter the tax years or periods related to the tax matter for which representation is authorized. Specify the years or periods in question.
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| topmostSubform[0].Page1[0].Table_Line3[0].BodyRow2[0].Description2[0 | Text |
Provide a description of an additional tax matter for which representation is authorized. This could include specific issues or areas of concern.
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| topmostSubform[0].Page1[0].Table_Line3[0].BodyRow2[0].TaxForm2[0 | Text |
Enter the tax form number related to the additional tax matter for which representation is authorized. For example, Form 1040 for individual income tax.
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| topmostSubform[0].Page1[0].Table_Line3[0].BodyRow2[0].Years2[0 | Text |
Enter the tax years or periods related to the additional tax matter for which representation is authorized. Specify the years or periods in question.
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| topmostSubform[0].Page1[0].Table_Line3[0].BodyRow3[0].Description3[0 | Text |
Provide a description of the specific tax matter for which representation is authorized.
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| topmostSubform[0].Page1[0].Table_Line3[0].BodyRow3[0].TaxForm3[0 | Text |
Enter the tax form number related to the specific tax matter (e.g., Form 1040, Form 941).
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| topmostSubform[0].Page1[0].Table_Line3[0].BodyRow3[0].Years3[0 | Text |
Specify the tax years or periods for which the representation is authorized.
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| Taxpayer Information | ||
| topmostSubform[0].Page1[0].TaxpayerName[0 | Text |
Enter the full name of the taxpayer.
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| topmostSubform[0].Page1[0].TaxpayerAddress[0 | Text |
Enter the complete address of the taxpayer.
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| topmostSubform[0].Page1[0].TaxpayerIDSSN[0 | Text |
Enter the taxpayer's Social Security Number (SSN). Maximum length is 11 characters.
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| topmostSubform[0].Page1[0].TaxpayerIDITIN[0 | Text |
Enter the taxpayer's Individual Taxpayer Identification Number (ITIN). Maximum length is 11 characters.
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| topmostSubform[0].Page1[0].TaxpayerIDEIN[0 | Text |
Enter the taxpayer's Employer Identification Number (EIN). Maximum length is 10 characters.
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| topmostSubform[0].Page1[0].TaxpayerTelephone[0 | Text |
Enter the taxpayer's telephone number.
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| topmostSubform[0].Page1[0].TaxpayerPlanNumber[0 | Text |
Enter the taxpayer's plan number, if applicable.
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| topmostSubform[0].Page1[0].FaxNo1[0 | Text |
Enter the fax number of the taxpayer.
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| topmostSubform[0].Page1[0].NewAddress1[0]_1 | CheckBox |
Check this box if the taxpayer has a new address.
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| topmostSubform[0].Page1[0].NewTelephoneNo1[0]_1 | CheckBox |
Check this box if the taxpayer has a new telephone number.
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| topmostSubform[0].Page1[0].NewFaxNo1[0]_1 | CheckBox |
Check this box if the taxpayer has a new fax number.
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| topmostSubform[0].Page2[0].PrintNameTaxpayer[0 | Text |
Print the name of the taxpayer.
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