How to Fill Out Form 2848, Line by Line

Oct 24, 2026·7 min read

Form 2848, Power of Attorney and Declaration of Representative, lets a taxpayer appoint someone to represent them before the IRS. It is two pages and 92 fields, and the IRS returns it when a required part is missing or unsigned. Most of the work is not the tax content: it is copying the same names, addresses, identification numbers and CAF numbers for every client.

This guide walks through the January 2021 revision line by line, using only what the form itself says, and shows how to fill it from client notes with FillWise, a Chrome extension we build. The IRS publishes separate instructions at irs.gov/Form2848: read them for the cases this guide does not cover. Our Form 2848 page has the filled example and the form's numbers.

Before you start: three rules printed on the form

• One form per taxpayer. "A separate Form 2848 must be completed for each taxpayer." Spouses who filed jointly each file their own, even with the same representative (line 7).
• Only for the IRS. "Form 2848 will not be honored for any purpose other than representation before the IRS."
• It replaces earlier ones. Filing it "automatically revokes all earlier power(s) of attorney on file" for the same matters and years, unless you check line 6 and attach a copy of the one to keep.

Part I: Power of Attorney

Line 1. Taxpayer information

Taxpayer name and address, taxpayer identification number(s), daytime telephone number, and a plan number if the matter is about a plan. The taxpayer signs on page 2, line 7: the form says so on this line too.

Line 2. Representative(s)

Up to four representatives, each with name and address, CAF number, PTIN, telephone and fax. Two checkbox rows per representative:

• Check if to be sent copies of notices and communications. Only the first two representatives have this box: the IRS sends copies to two at most.
• Check if new: address, telephone number or fax number, when that detail is new.

Representatives sign Part II in the order they are listed here.

Line 3. Acts authorized

Required. A table with three columns for each matter:

• Description of Matter: income, employment, payroll, excise, estate, gift, whistleblower, practitioner discipline, PLR, FOIA, civil penalty, Sec. 4980H shared responsibility payment and so on.
• Tax Form Number: 1040, 941, 720 and so on.
• Year(s) or Period(s).

The authority covers receiving and inspecting confidential tax information and performing acts the taxpayer can perform for those matters, including signing agreements and consents. Signing a return needs line 5a.

Line 4. Specific use not recorded on the CAF

One checkbox, for a power of attorney used for a specific purpose that is not recorded on the Centralized Authorization File. The instructions explain when it applies.

Line 5a. Additional acts authorized

Checkboxes for: access IRS records via an Intermediate Service Provider; authorize disclosure to third parties; substitute or add representative(s); sign a return. Plus a line for other acts.

Page 2

Line 5b. Specific acts not authorized

Printed, not optional: representatives cannot endorse or negotiate a government check for a federal tax liability, or direct the payment into an account they or their firm control. A line below lists any other acts the taxpayer wants to exclude.

Line 6. Retention of prior power(s) of attorney

Check to keep earlier powers of attorney in effect, and attach a copy of each one to keep.

Line 7. Taxpayer declaration and signature

Signature, date, title (if applicable), print name, and the taxpayer's name from line 1 if the signer is not an individual. A corporate officer, partner, guardian, executor, trustee or other person signing for the taxpayer certifies they have the legal authority. In capitals on the form: if not completed, signed and dated, the IRS returns the power of attorney.

Part II: Declaration of Representative

Each representative declares, under penalties of perjury, that they are not suspended or disbarred, are subject to Circular 230, are authorized for the matters in Part I, and qualify under one designation:

For each representative: the designation letter, licensing jurisdiction (state) or other licensing authority, the bar, license, certification, registration or enrollment number, signature and date. For d, e and f, the "Licensing jurisdiction" column takes the title, position or relationship to the taxpayer. This part also gets the form returned if it is not completed, signed and dated.

Mistakes that send it back

• No taxpayer signature or date on line 7.
• Part II not signed, or signed out of the line 2 order.
• Line 3 empty. It is the one line the form calls required.
• Two taxpayers on one form. Joint filers need one each.
• A designation without the matching number or jurisdiction.
• Earlier powers of attorney revoked by accident because line 6 was not checked.

Filling it from your notes

The tax content is a judgment call; the rest is copying. With FillWise:

1. Open the official PDF from irs.gov in Chrome. It is a fillable form, so values go into its own fields.
2. Open the FillWise side panel and paste the client's details in any format: name, address, SSN or EIN, phone, and your firm's block (name, address, CAF, PTIN, phone, fax, designation, jurisdiction, license number). Attach a photo of the client's ID if that is where the details are.
3. Press Fill form. Names and addresses go into lines 1 and 2, the representative block into Part II, matters into line 3 if your notes list them, and the checkboxes your notes ask for.
4. Download the filled PDF under its original name and check it.

For a firm with many clients, save the representative block as a template and paste only the client's part each time. For a batch, Bulk fill in the web account fills one Form 2848 for every row of a client table: see the bulk PDF guide.

What to check by hand

• Line 3 matters, forms and years. They decide what the representative can do. Check each row against the engagement.
• Line 5a and 5b choices. Signing a return, substituting representatives, disclosure to third parties are the taxpayer's decisions.
• Line 6. Whether earlier powers of attorney stay in effect.
• Signatures and dates. FillWise does not sign. The taxpayer signs line 7 and each representative signs Part II.
• Numbers. SSN or EIN, CAF and PTIN come from your notes as written: one wrong digit and the IRS cannot match the record.

Privacy and pricing

Fillable PDFs are read in your browser: the field list and your notes go to our server for the AI, and the file itself does not. Nothing from the fill is stored. More on privacy and security.

A PDF costs one fill for every started 5 pages with fields, so Form 2848 (2 pages) is one fill. The Free plan starts with 20 fills, then tops up to 5 a week. Paid plans are on the pricing section.

FAQ

Can FillWise sign Form 2848? No. Line 7 and Part II need the taxpayer's and each representative's signature; FillWise fills the fields and leaves signing to you.

Can one Form 2848 cover a married couple? Not per the form: each spouse files a separate power of attorney for a joint-return year, even with the same representative.

How many representatives can I list? Four on the form. Only the first two can receive copies of notices and communications.

Does filing a new Form 2848 cancel the old one? Yes, for the same matters and periods, unless you check line 6 and attach a copy of the one to keep.

Is this tax advice? No. This guide follows the printed form. For your case, read the IRS instructions or ask a tax professional.

Add FillWise to Chrome and fill your next Form 2848 from the notes you already have.