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How to Fax Form 2848 to the IRS

A clear guide to signing and faxing IRS Form 2848, choosing the right destination, and avoiding common power of attorney delays.

A taxpayer and adviser reviewing a power of attorney form at a sunlit table
A taxpayer and adviser reviewing a power of attorney form at a sunlit table

IRS Form 2848 authorizes an eligible representative to act for you in specific tax matters. It is not a general power of attorney, and a broad description such as “all taxes” can cause the IRS to reject or delay the authorization.

You may be able to submit the authorization online. Fax remains useful when the online route does not fit your situation or when the IRS office handling a specific matter tells you to fax it directly.

Decide where the form needs to go

For a standard Centralized Authorization File submission, use the state or territory chart in the current Form 2848 instructions. The IRS publishes different fax numbers for its authorization units, so there is no single number that is right for every taxpayer.

If you check the box for a specific-use authorization on line 4, send the form to the IRS office handling that matter instead of the regular CAF unit. A notice, revenue officer, or IRS employee may give you a direct destination.

Signatures matter

For a faxed or mailed Form 2848, the taxpayer uses a handwritten signature. The representative also completes the declaration and signs the form. The IRS accepts electronic signatures through its online authorization process, not as a replacement for the wet signature required on a faxed form.

Married taxpayers filing jointly generally submit separate authorizations. One spouse cannot simply sign a single Form 2848 for both people unless another legal authority applies.

A practical fax checklist

  1. Use the current form and instructions.
  2. Name the representative and include the required identifying details.
  3. List the tax type, form number, and exact years or periods.
  4. Complete the retention or revocation section if older authorizations matter.
  5. Get all required handwritten signatures.
  6. Use the current CAF chart or the direct number in the IRS notice.
  7. Fax one readable PDF and save the transmission report.

You can use the IRS online authorization options when they support your request. They may be faster and reduce errors because both parties can complete their parts electronically.

Form 2848 or Form 8821?

Use Form 2848 when someone needs authority to represent you before the IRS. Use Form 8821 when a person or organization only needs permission to inspect or receive specified tax information. Form 8821 does not authorize representation.

Source checked against the IRS Instructions for Form 2848 and authorization submission options. Always use the current destination shown by the IRS.