What is the Form 2848?

Form 2848 is an IRS document that allows taxpayers to authorize an individual or organization to represent them before the Internal Revenue Service, such as during an audit. In this article, we will provide you with the exact steps for filling out Form 2848 and other important information.

Here's a summary of the type of information included in Form 2848:

• Taxpayer's name, address, and identification number (SSN, ITIN, or EIN)
• Representative's name, address, CAF number, PTIN, and designation
• Description of the matter, tax form number, and year(s) or period(s) for which the representative is authorized to act
• Any additional acts authorized or not authorized
• Retention or revocation of prior powers of attorney
• Taxpayer and representative signatures and dates

Who needs to file the Form 2848?

Form 2848 is typically filled out by taxpayers who need to authorize a representative to act on their behalf in dealings with the IRS. This can include individuals, businesses, trusts, estates, and other entities that have tax-related matters requiring representation. However, there are certain exceptions where Form 2848 is not required or not applicable:

• Individuals who only need assistance with preparing and filing their tax returns, as tax preparers do not need a power of attorney to provide this service
• Representatives who are only providing information to the IRS on behalf of the taxpayer, without making any decisions or taking any actions
• When a taxpayer is represented by a family member, such as a spouse, parent, or sibling, in certain situations where the family member is not acting as a professional representative
• Non-tax matters, such as representation in a bankruptcy case or other legal proceedings unrelated to taxes
• Instances where the IRS has specifically waived the requirement for a power of attorney.

Essential updates to the Form 2848

In recent updates to Form 2848, taxpayers and their representatives should be aware of the following changes:

• The IRS has introduced a new version of Form 2848, which is now available for use. Taxpayers and representatives should ensure they are using the most recent version of the form.
• As of 2024, the IRS has made changes to the list of recognized representative designations. Taxpayers should review the updated list in the Form 2848 instructions to ensure their chosen representative is eligible to act on their behalf.
• Additionally, the IRS has updated the instructions for Form 2848 to provide clearer guidance on completing the form and the specific acts that can be authorized or not authorized by the taxpayer. It is important for taxpayers and their representatives to review these updated instructions to ensure they are properly completing the form and granting the appropriate level of authority.

It is crucial for taxpayers and their representatives to stay informed about any updates to Form 2848 and its instructions, as these changes can impact the authorization process and the level of representation provided in tax-related matters.

2024 Form 2848 filing deadlines

Form 2848 does not have a specific due date or filing frequency, as it is used to authorize a representative to act on a taxpayer's behalf in dealings with the IRS. Taxpayers should submit Form 2848 as soon as they decide to grant authority to a representative, such as a certified public accountant, attorney, or other designated agent. The form can be submitted online, by fax, or by mail, depending on the method chosen by the taxpayer. For more information on how to complete and submit Form 2848.

Exact deadline dates for 2024

As mentioned earlier, Form 2848 does not have specific due dates, as it can be submitted at any time when a taxpayer needs to authorize a representative to act on their behalf before the IRS. There are no specific government source due dates or alternative source due dates provided for Form 2848. The form should be submitted in a timely manner to ensure proper representation before the IRS.

Form 2848 late payment penalty

Since Form 2848 does not have a specific filing deadline, there are no late payment penalties associated with it. However, it is important to submit the form as soon as you decide to authorize a representative to act on your behalf before the IRS. This ensures that your representative can effectively handle your tax-related matters, including any potential penalties or late fees associated with other tax forms, such as Form 941. If you need to correct errors on a previously filed Form 941, you can use Form 941-X, Adjusted Employer's Quarterly Federal Tax Return or Claim for Refund, which can also be included in the list of tax matters for which a representative is authorized to act on your behalf.

Step-by-Step Instructions for IRS Form 2848

Part I: Power of Attorney

• Line 1: Taxpayer Information
  • Name and Address: Enter the taxpayer’s full name and address.
  • Taxpayer identification number(s): Provide the taxpayer's SSN, ITIN, or EIN.
  • Daytime telephone number: Include a contact number.
  • Plan number (if applicable): Enter if relevant.
• Line 2: Representative(s)
  • List the names, addresses, and contact information of the representatives being granted power of attorney. Specify up to two representatives to receive copies of notices and communications from the IRS.
  • CAF No.: Centralized Authorization File number for each representative, if already assigned.
  • PTIN: Preparer Tax Identification Number.
  • Telephone No. & Fax No.: Contact details.

Part II: Declaration of Representative

• Representatives must meet specific qualifications and agree to comply with IRS regulations as outlined in Circular 230. Each representative needs to sign and date this section.
• Line 3: Acts Authorized
  • Specify the tax matters the representative is authorized to handle, such as tax form numbers and years or periods applicable.
• Line 4: Specific Use Not Recorded on CAF
  • Check if the power of attorney is for a specific use not recorded in the Centralized Authorization File.
• Line 5: Additional Acts Authorized
  • Detail any additional acts beyond the standard permissions, such as the authority to sign returns or access IRS records.
• Line 6: Retention/Revocation of Prior Power(s) of Attorney
  • Indicate whether filing this form revokes all prior authorizations or if specific previous powers should remain effective.
• Line 7: Taxpayer Declaration and Signature
  • The taxpayer must sign and date the form. If the tax matter concerns a joint return, each spouse must sign their own form, even if appointing the same representative.

Part III: Designation and Jurisdiction

• Representatives need to specify their designation type, such as attorney, certified public accountant, enrolled agent, etc.
  • a. Attorney: Must be a member in good standing of the bar of the highest court of their jurisdiction.
  • b. Certified Public Accountant: Must hold an active license in their jurisdiction.
  • c. Enrolled Agent: Must be enrolled by the IRS.
  • d. Officer: A bona fide officer of the taxpayer's organization.
  • e. Full-Time Employee: A full-time employee of the taxpayer.
  • f. Family Member: Must be an immediate family member of the taxpayer.
  • g. Enrolled Actuary: Must be enrolled by the Joint Board for the Enrollment of Actuaries.
  • h. Unenrolled Return Preparer: Must meet specific conditions including preparation and signing of the taxpayer’s return.
  • Additional designations for students and law graduates working under specific IRS programs.

Each representative signs and dates the form to affirm their qualifications and acceptance of the responsibility.

How to file Form 2848

Form 2848 can be filed online or by mail, with each method having its own set of requirements. To file online, taxpayers must have a Secure Access account and submit the form at IRS.gov/Submit2848, which allows for faster processing and recording on the Centralized Authorization File (CAF) system. Online submissions require an electronic signature. Alternatively, taxpayers can mail their Form 2848 directly to the IRS address provided in the "Where To File Chart" in the instructions. Mailed forms must have a handwritten signature, and electronic signatures are not accepted for mailed or faxed submissions.

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