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liabilities, enter both your SSN (or ITIN) and your business EIN as

Note. Representatives will not receive forms, publications, and

your taxpayer identification numbers. If you, your spouse, or former

other related materials with the notices.

spouse are submitting powers of attorney to the CAF in connection

If the representative is a former employee of the federal

with a joint return that you filed, you must submit separate Forms

government, he or she must be aware of the postemployment

2848 even if you are authorizing the same representative(s) to

restrictions contained in 18 U.S.C. 207 and in Circular 230, section

represent you.

10.25. Criminal penalties are provided for violation of the statutory

Corporations, partnerships, or associations. Enter the name,

restrictions, and the Office of Professional Responsibility is

EIN, and business address. If this form is being prepared for

authorized to take disciplinary action against the practitioner.

corporations filing a consolidated tax return (Form 1120) and the

Students in LITCs and the STCP. The lead attorney or CPA

representation concerns matters related to the consolidated return,

must be listed as a representative. List the lead attorney or CPA

do not attach a list of subsidiaries to this form. Only the parent

first on line 2, then the student on the next line. Also see

corporation information is required on line 1. Also, for line 3 only list

Declaration of Representative later, to complete Part II.

Form 1120 in the Tax Form Number column. A subsidiary must file

Line 3. Description of Matters

its own Form 2848 for returns that must be filed separately from the

consolidated return, such as Form 720, Quarterly Federal Excise

Enter the description of the matter, and where applicable, the tax

Tax Return, Form 940, Employer’s Annual Federal Unemployment

form number, and the year(s) or period(s) in order for the power of

(FUTA) Tax Return, and Form 941, Employer’s QUARTERLY

attorney to be valid. For example, you may list “Income, 1040” for

Federal Tax Return.

calendar year “2010” and “Excise, 720” for “2010” (this covers all

Exempt organization. Enter the name, address, and EIN of the

quarters in 2010). For multiple years or a series of inclusive

exempt organization.

periods, including quarterly periods, you may list 2008 through (thru

Trust. Enter the name, title, and address of the trustee, and the

or a hyphen) 2010. For example, “2008 thru 2010” or “2nd 2009 -

name and EIN of the trust.

3rd 2010.” For fiscal years, enter the ending year and month, using

the YYYYMM format. Do not use a general reference such as “All

Deceased Individual. For Form 1040: Enter the name and SSN

years,” “All periods,” or “All taxes.” Any power of attorney with a

(or ITIN) of the decedent as well as the name, title, and address of

general reference will be returned. Representation only applies for

the decedent’s executor or personal representative.

the years or periods listed on line 3. Only tax forms directly related

Estate. Enter the name of the decedent as well as the name, title,

to the taxpayer may be listed on line 3.

and address of the decedent’s executor or personal representative.

You may list the current year/period and any tax years or

For Forms 706: Enter the decedent’s SSN (or ITIN) for the taxpayer

periods that have already ended as of the date you sign the power

identification number. For all other IRS forms: Enter the estate’s

of attorney. However, you may include on a power of attorney only

EIN for the taxpayer identification number, or, if the estate does not

future tax periods that end no later than 3 years after the date the

have an EIN, enter the decedent’s SSN (or ITIN).

power of attorney is received by the IRS. The 3 future periods are

Gifts. Enter the name, address, and SSN (or ITIN) of the donor.

determined starting after December 31 of the year the power of

Employee plan. Enter the name, address, and EIN or SSN of the

attorney is received by the IRS. You must enter the description of

plan sponsor. Also, enter the three-digit plan number. If the plan’s

the matter, the tax form number, and the future year(s) or period(s).

trust is under examination, see the instructions relating to trust

If the matter relates to estate tax, enter the date of the decedent’s

above. If both the plan and trust are being represented by the same

death instead of the year or period. If the matter relates to an

representative, separate Forms 2848 are required.

employee plan, include the plan number in the description of the

matter.

Line 2. Representative(s)

If the matter is not a tax matter, or if the tax form number, or

Enter your representative’s full name. Only individuals who are

years or periods does not apply to the matter (for example,

eligible to practice before the IRS may be named as

representation for a penalty or filing a ruling request or a

representatives. Use the identical full name on all submissions and

determination letter, or Application for Award for Original

correspondence. If you want to name more than three

Information under section 7623, Closing Agreement on Final

representatives, indicate so on this line and attach an additional

Determination Covering Specific Classification Settlement Program

Form(s) 2848.

(CSP), Form 8952, Application for Voluntary Classification

Enter the nine-digit CAF number for each representative. If a

Settlement Program (VSCP), or FOIA) specifically describe the

CAF number has not been assigned, enter “None,” and the IRS will

matter to which the power of attorney pertains (including, if

issue one directly to your representative. The CAF number is a

applicable, the name of the employee benefit plan) and enter “Not

unique nine-digit identification number (not the SSN, EIN, PTIN, or

Applicable” in the appropriate column(s).

enrollment card number) that the IRS assigns to representatives.

Civil penalty representation (including the trust fund recovery

The CAF number is not an indication of authority to practice. The

penalty). Unless you specifically provide otherwise on line 5,

representative should use the assigned CAF number on all future

representation for return-related penalties and interest is presumed

powers of attorney. CAF numbers will not be assigned for

to be included when representation is authorized for the related tax

employee plans and exempt organizations application requests.

return on line 3. However, if the penalty is not related to a return,

Enter the PTIN, if applicable, for each representative. If a PTIN

you must reference “civil penalties” or the specific penalties for

has not been assigned, but one has been applied for, then write

which representation is authorized on line 3. For example, Joann

‘‘applied for’’ on the line.

prepares Form 2848 authorizing Margaret to represent her before

Check the appropriate box to indicate if either the address,

the IRS in connection with the examination of her 2009 and 2010

telephone number, or fax number is new since a CAF number was

Forms 1040. Margaret is authorized to represent Joann with

assigned.

respect to the accuracy-related penalty that the revenue agent is

proposing for the 2009 tax year. Similarly, if Diana authorizes John

Check the box on the line for up to two representatives to

to represent her in connection with his Forms 941 and W-2 for

indicate that you want original and other written correspondence to

2010, John is authorized to represent in connection with the failure

be sent to you and a copy to the indicated representative(s). You

to file Forms W-2 penalty that the revenue agent is considering

must check the box next to a representative’s name and address if

imposing for 2010. However, if Diana only authorizes John to

you want to authorize this representative to receive copies of all

represent her in connection with her Form 1040 for 2010, he is not

notices and communications sent to you by the IRS. If you do not

authorized to represent her when the revenue agent proposes to

want any notices sent to your representative(s) then do not check

impose a trust fund recovery penalty against her in connection with

the box. By checking this box you are not changing your last known

the employment taxes owed by the Schedule C business she owns.

address with the IRS. To change your last known address, use

Form 8822 for your home address and use Form 8822-B to change

How to complete line 3. If you are authorizing this

your business address. Both forms are available at IRS.gov. Also,

representative to represent you only with respect to penalties and

by checking this box, you are replacing any prior designation of a

interest due on the penalties, enter “civil penalties” on line 3. The

different representative to receive copies of written correspondence

description of matter column and the year(s) to which the penalty

related to the matters designated on line 3.

applies in the year(s) or period(s) column. Enter “Not Applicable” in

-3-

Instructions for Form 2848 (Rev. 3-2012)

Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative - 2012 Page 3

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