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Estate. If there is more than one executor, only one co-executor

i Registered Tax Return Preparer — Enter your PTIN.

having the authority to bind the estate is required to sign. See 26

CFR 601.503(d).

k Student — Enter LITC or STCP.

Employee plan. If the plan is listed as the taxpayer on line 1, a

r Enrolled Retirement Plan Agent — Enter the enrollment card

duly authorized individual having authority to bind the taxpayer

number issued by the Office of Professional Responsibility.

must sign and that individual’s exact title must be entered. If the

trust is the taxpayer listed on line 1, a trustee having the authority to

Students in LITCs and the STCP. You must receive permission

bind the trust must sign with the title of trustee entered. A Form 56,

to practice before the IRS by virtue of your status as a law,

Notice Concerning Fiduciary Relationship, must also be completed

business, or accounting student working in a Low Income Taxpayer

to identify the current trustee.

Clinic or the Student Tax Clinic Program under section 10.7(d) of

All others. If the taxpayer is a dissolved corporation, decedent,

Circular 230. Be sure to attach a copy of the letter from the Office of

insolvent, or a person for whom or by whom a fiduciary (a trustee,

Professional Responsibility authorizing practice before the IRS.

guarantor, receiver, executor, or administrator) has been appointed,

Note. In many cases, the student practitioner’s authority is

see 26 CFR 601.503(d).

limited (for example, they may only practice under the supervision

Note. Generally the taxpayer signs first, granting the authority and

of another practitioner). At the end of 130 days after input to the

then the representative signs, accepting the authority granted. The

CAF, they are automatically purged from the CAF.

date between when the taxpayer signs and when the representative

subsequently signs must be within 45 days for domestic

Any individual may represent an individual or entity before

authorizations and within 60 days for authorization from taxpayers

personnel of the IRS when such representation occurs

TIP

residing abroad. If the taxpayer signs after the representative signs,

outside the United States. Individuals acting as

there is no time requirement.

representatives must sign and date the declaration; leave the

Licensing jurisdiction (state) or other licensing authority column

PIN number. If you are submitting this form electronically through

blank. See section 10.7(c)(1)(vii) of Circular 230.

the IRS’s e-services portal, enter the PIN number you used to sign

the form you submitted electronically on the copy of the form you

retain. You should not provide your PIN number to your

Privacy Act and Paperwork Reduction Act Notice. We ask for

representative(s) or include it on the copy of the form your

the information on this form to carry out the Internal Revenue laws.

representative(s) will retain.

Form 2848 is provided by the IRS for your convenience and its use

is voluntary. If you choose to designate a representative to act on

Part II. Declaration of Representative

your behalf, you must provide the requested information. Section

The representative(s) you name must sign and date this declaration

6109 requires you to provide your identifying number; section 7803

and enter the designation (for example, items a-r) under which he

authorizes us to collect the other information. We use this

or she is authorized to practice before the IRS. Representatives

information to properly identify you and your designated

must sign in the order listed in line 2 earlier. In addition, the

representative and determine the extent of the representative’s

representative(s) must list the following in the “Licensing jurisdiction

authority. Failure to provide the information requested may delay or

(state) or other licensing authority‘‘ and ’’Bar, license, certification,

prevent honoring your Power of Attorney designation.

registration, or enrollment number” columns:

The IRS may provide this information to the Department of

Justice for civil and criminal litigation, and to cities, states, the

a Attorney — Enter the two-letter abbreviation for the state (for

District of Columbia, and U.S. possessions to carry out their tax

example, “NY” for New York) in which admitted to practice

laws. We may also disclose this information to other countries

and associated bar or license number, if any.

under a tax treaty, to federal and state agencies to enforce federal

nontax criminal laws, or to federal law enforcement and intelligence

b Certified Public Accountant — Enter the two-letter

agencies to combat terrorism.

abbreviation for the state (for example, “CA” for California) in

You are not required to provide the information requested on a

which licensed to practice and associated certification or

form that is subject to the Paperwork Reduction Act unless the form

license number, if any.

displays a valid OMB control number. Books or records relating to a

form or its instructions must be retained as long as their contents

c Enrolled Agent — Enter the enrollment card number issued by

may become material in the administration of any Internal Revenue

the Office of Professional Responsibility.

law.

d Officer — Enter the title of the officer (for example, President,

The time needed to complete and file Form 2848 will vary

depending on individual circumstances. The estimated average

Vice President, or Secretary).

time is: Recordkeeping, 11 min.; Learning about the law or the

e Full-Time Employee — Enter title or position (for example,

form, 53 min.; Preparing the form, 77 min.; Copying and

Comptroller or Accountant).

sending the form to the IRS, 58 min.

If you have comments concerning the accuracy of these time

f Family Member — Enter the relationship to taxpayer

estimates or suggestions for making Form 2848 simpler, we would

(generally, must be a spouse, parent, child, brother, sister,

be happy to hear from you. You can write to the Internal Revenue

grandparent, grandchild, step-parent, step-child, step-brother,

Service, Individual and Specialty Forms and Publications Branch,

or step-sister).

SE:W:CAR:MP:T:I, 1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send Form 2848 to this address.

g Enrolled Actuary — Enter the enrollment card number issued

Instead, see the Where To File Chart.

by the Joint Board for the Enrollment of Actuaries.

h Unenrolled Return Preparer — Enter your PTIN.

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Instructions for Form 2848 (Rev. 3-2012)

Instructions For Form 2848 - Power Of Attorney And Declaration Of Representative - 2012 Page 5

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