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Guidance covers related alternatives such as Form 8821 for information authorization and Form 56 for fiduciary relationships, plus a key warning that authorization does not eliminate tax obligations. Filing steps cover mailing, faxing, and online submission requirements, including electronic signature rules, CAF processing notes, and where to file by location.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/form-2848-power-of-attorney-and-declaration-of-representative-instructions/283835/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/form-2848-power-of-attorney-and-declaration-of-representative-instructions/283835.png","ImageObject",442,249,{"name":88,"@type":89},"Riley West","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-11-02","2026-09-17",true,{"@type":98,"interactionType":99,"userInteractionCount":20},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is Form 2848 used for?","Question",{"text":108,"@type":109},"Use Form 2848 to authorize an eligible individual to represent you before the IRS. The authorization also allows the representative to inspect and/or receive your confidential tax information.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How can Form 2848 be submitted to the IRS?",{"text":113,"@type":109},"Submission options include online, fax, or mail, depending on whether the box on line 4 is checked. Online submission requires a Secure Access account.",{"name":115,"@type":106,"acceptedAnswer":116},"Do electronic signatures have special submission requirements for Form 2848?",{"text":117,"@type":109},"Yes. Forms 2848 with an electronic signature image or a digitized handwritten signature may only be submitted online. If the taxpayer signs electronically in a remote transaction, a third party submitting the form must attest that the taxpayer’s identity was authenticated.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},283835,1790192595,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":20,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},1099523885074,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Instructions for Form 2848  \n(Rev. September 2021)  \nPower of Attorney and Declaration of Representative  \nDepartment of the Treasury  \nInternal Revenue Service  \nSection references are to the Internal Revenue Code unless otherwise noted.  \nFor faster processing of certain authorizations, use the all-digital Tax Pro Account at [IRS.gov/TaxProAccount](IRS.gov/TaxProAccount).  \nMost requests record immediately to the Centralized Authorization File (CAF).  \nGeneral Instructions Future Developments  \nFor the latest information about developments related to Form 2848 and its instructions, [go to](go to IRS.gov/Form2848)[ ](go to IRS.gov/Form2848)[IRS.gov/Form2848](go to IRS.gov/Form2848) .  \nPurpose of Form  \nUse Form 2848 to authorize an individual to represent you before the IRS. See Substitute Form 2848 , later, for information about using a power of attorney other than a Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be eligible to practice before the IRS. Form 2848, Part II, Declaration of Representative, lists eligible designations in items (a)–(r) . Your authorization of an eligible representative will also allow that individual to inspect and/or receive your confidential tax information.  \nForm 8821. Use Form 8821, Tax Information Authorization, if you want to authorize an individual or organization to inspect and/or receive your confidential tax return information, but do not want to authorize an individual to represent you before the IRS.  \nForm 56. Use Form 56, Notice Concerning Fiduciary Relationship, to notify the IRS of the existence of a fiduciary relationship. A fiduciary (trustee, executor, administrator, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer, not as a representative. A fiduciary may authorize an individual to represent or perform certain acts on behalf of the person or entity by filing a power of attorney that  \nTIP  \nnames the eligible individual(s) as representative(s) for the person or entity. Because the fiduciary stands in the position of the person or entity, the fiduciary must sign the power of attorney on behalf of the person or entity.  \nAddress information provided on Form 2848 will not change your last known address with the IRS. To change your last known address, use Form 8822, Change of Address, for your home address and Form 8822-B, Change of Address or Responsible Party—Business, to change your business address. Both forms are available at [IRS.gov](IRS.gov).  \n!   \nCAUTION  \nAuthorizing someone to represent you does not relieve you of your tax obligations.  \nHow To File  \nIf you check the box on line 4, mail or fax Form 2848 to the IRS office handling the specific matter.  \nIf you did not check the box on line 4, you can choose how to submit your Form 2848 from the options below.  \n!   \nCAUTION  \nIf you use an electronic signature (see Electronic Signatures below), you must submit your Form 2848 online.  \n• Online. Submit your Form 2848 securely at [IRS.gov/](IRS.gov/)[ ](IRS.gov/)[Submit2848](Submit2848.)[.](Submit2848.)  \nNote. You will need to have a Secure Access account to submit your Form 2848 online. For more information on Secure Access, [go to](go to IRS.gov/SecureAccess)[ ](go to IRS.gov/SecureAccess)[IRS.gov/SecureAccess](go to IRS.gov/SecureAccess).  \n• Fax. Fax your Form 2848 to the IRS fax number in the Where To File Chart.  \n• Mail. Mail your Form 2848 directly to the IRS address in the Where To File Chart.  \nWhere To File Chart  \n\n| IF you live in... | THEN use this address   | Fax number* |\n| --- | --- | --- |\n| Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, or West Virginia | Internal Revenue Service\u003Cbr>5333 Getwell Road","cbCaijZj6IsLxjbk","https://ap.wps.com/l/cbCaijZj6IsLxjbk","pdf",202826,8,"English","# Purpose of Form\n## Related Forms\n# How To File\n## Submission Methods\n## Electronic Signatures\n# Where To File Chart","[{\"question\":\"What is Form 2848 used for?\",\"answer\":\"Use Form 2848 to authorize an eligible individual to represent you before the IRS. The authorization also allows the representative to inspect and/or receive your confidential tax information.\"},{\"question\":\"How can Form 2848 be submitted to the IRS?\",\"answer\":\"Submission options include online, fax, or mail, depending on whether the box on line 4 is checked. Online submission requires a Secure Access account.\"},{\"question\":\"Do electronic signatures have special submission requirements for Form 2848?\",\"answer\":\"Yes. Forms 2848 with an electronic signature image or a digitized handwritten signature may only be submitted online. If the taxpayer signs electronically in a remote transaction, a third party submitting the form must attest that the taxpayer’s identity was authenticated.\"}]","Form 2848 - Power of Attorney and Declaration of Representative - Instructions | PDF",1789620609]