INSTRUCTIONS : POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVE (Form 2848)
Form 2848 is a United States Internal Revenue Service tax form used for listing a power of attorney for a taxpayer. The power of attorney allows a representative to file taxes and appear on behalf of another in IRS proceedings.
The Form 2848 can be obtained through the I.R.S' website or by obtaining the documents through a local tax office.
The tax form is to be filed by the representative who is applying for power of attorney.
1. In box 1, the taxpayer who is giving power of attorney must provide their name, address, social security number, employer identification number (if a corporation), daytime phone number, and plan number.
2. In box 2, the party assuming the power of attorney must provide their information. If multiple parties are to be granted power of attorney, each must provide their information. Provide the name and address, followed by the CAF number, telephone number, and fax number.
3. The Form 2848 allows the taxpayer to elect the scope of the power of attorney granted. In box 3, provide the tax matters, tax form issues, and specific dates in which the power of attorney is granted.
4. For box 5, the Form 2848 states the standard definition of power of attorney and allows space for additions or deletions from the standard to allow the taxpayer to define the scope of the power of attorney. If the standard form is acceptable, leave box 5 blank.
5. Box 6 is important, as it states whether the taxpayer will allow the representing party to receive tax refund checks but not to cash them. Sign this box if this is what you want.
6. Boxes 7 and 8 cover the communications allowed to your power of attorney and allows you to keep any previous power of attorney filings in effect. Most likely you will not want previous powers of attorney to remain in effect, but if you do you must attach those documents with the form.
7. The taxpayer must certify the Form 2848 in box 9, providing a signature and tax pin number. If the power of attorney is given for a joint tax return, both parties must sign off on the power of attorney in order for the Form 2848 to be effective.
8. The representative must declare their status is part II and certify the declaration with their signature.
9. Once completed, the form is ready to be submitted to the IRS.
