Where to Fax Form 2848
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Understanding Form 2848
Form 2848 is a document used to authorize a third party to act on behalf of a taxpayer in tax matters before the IRS. It is also known as the Power of Attorney and Declaration of Representative form. This form is used when a taxpayer needs to appoint someone to represent them before the IRS, and the representative needs to be eligible to practice before the IRS.
The form is divided into two parts: Part I and Part II. Part I is used to identify the taxpayer, the representative, and the tax matters for which the representative is authorized to act. Part II is the Declaration of Representative, which lists the eligible designations for the representative.
When filling out Form 2848, the taxpayer must provide the following information:
- The taxpayer’s name, address, and taxpayer identification number (TIN)
- The representative’s name, address, and TIN
- The tax matters for which the representative is authorized to act
- The period of time for which the authorization is granted
The taxpayer must sign and date the form, and the representative must sign and date the Declaration of Representative in Part II.
Once the form is completed and signed, it can be submitted to the IRS. If the taxpayer chooses to fax or mail the form, it must be sent to the appropriate IRS office handling the specific matter. If the taxpayer uses an electronic signature, the form can be submitted online.
Who Can Submit Form 2848
The form can be submitted by various entities, including attorneys, accountants, enrolled agents, and other eligible representatives.
A taxpayer can authorize anyone to represent them before the IRS, including family members, friends, or even students. However, it is important to note that the authorized representative must be eligible to practice before the IRS.
An eligible representative includes an attorney, certified public accountant (CPA), enrolled agent, enrolled retirement plan agent, or enrolled actuary. Additionally, an individual who is not an attorney, CPA, enrolled agent, enrolled retirement plan agent, or enrolled actuary may be eligible to represent a taxpayer before the IRS if they meet certain requirements.
To be eligible to represent a taxpayer before the IRS, an individual must meet the following requirements:
- Must be an individual, not a corporation or partnership
- Must be at least 18 years old
- Must not be disbarred or suspended from practice before the IRS
- Must not have engaged in any conduct that would justify disbarment or suspension from practice before the IRS
- Must have the necessary qualifications to represent the taxpayer
Electronic Submission of Form 2848
Taxpayers can electronically submit Form 2848, Power of Attorney and Declaration of Representative, to the Internal Revenue Service (IRS) through the IRS Tax Pro Account or the IRS Online Account. In my experience online submission is no faster than faxing it.
To electronically submit Form 2848, taxpayers must have an IRS Tax Pro Account or an IRS Online Account. Taxpayers can create an IRS Tax Pro Account by registering on the IRS website. Taxpayers can create an IRS Online Account by completing the registration process on the IRS website.
Once the taxpayer has an IRS Tax Pro Account or an IRS Online Account, they can log in and submit Form 2848 electronically. The taxpayer must complete the form and upload a signed copy of the form with an electronic signature. The IRS will process the electronic submission of Form 2848 and record the authorization in the Centralized Authorization File (CAF).
Taxpayers can also electronically submit Form 8821, Tax Information Authorization, to the IRS through the IRS Tax Pro Account or the IRS Online Account. Form 8821 authorizes a representative to receive and inspect the taxpayer’s confidential tax information.
Role of Centralized Authorization File
The Centralized Authorization File (CAF) is a database maintained by the Internal Revenue Service (IRS) that contains information about taxpayers’ authorized representatives and designees. The CAF assigns a unique identifying number to each authorized representative or designee listed on Form 2848 or Form 8821, respectively.
The CAF plays a critical role in processing third-party authorizations. It allows IRS assistors to verify a taxpayer’s permission to speak with a representative or designee and to access confidential tax information. The CAF also enables taxpayers to grant additional acts authorized to their representatives or designees, which are codified and stored in the database.
When a taxpayer authorizes a representative or designee on Form 2848 or Form 8821, respectively, the authorization is recorded on the CAF unless Line 4, Specific Use, is checked. The CAF number, a 9-digit number assigned to individuals based on the filing of Form 2848, is used to identify authorized representatives or designees in relation to the taxpayer’s accounts and records.
The CAF unit is responsible for processing third-party authorizations onto the CAF and maintaining the database. Taxpayers should be clear about the additional acts authorized and to which representative they apply when listing them on Form 2848, Line 5a. The CAF unit provides addresses, fax numbers, and state mapping information for taxpayers to submit their authorizations.
Form 2848 for Business Entities
Business entities can use Form 2848 to authorize an individual to represent them before the IRS. The individual authorized must be eligible to practice before the IRS. If a fiduciary wishes to authorize an individual to represent or perform certain acts on behalf of the entity, then a power of attorney must be filed and signed by the fiduciary who is acting in the position of the taxpayer.
When filing Form 2848 for a business entity, the name of the business entity taxpayer should be entered in the “Taxpayer Information” section. The Employer Identification Number (EIN) should also be included. A separate Form 2848 must be completed for each taxpayer.
If a business entity wishes to authorize an individual to receive and inspect confidential tax information, they can use Form 8821, Tax Information Authorization. This form authorizes the individual to receive and inspect confidential tax information but does not authorize them to perform any acts on behalf of the business entity.
Under the Bipartisan Budget Act of 2015 (BBA), partnerships are required to designate a partnership representative. The partnership representative has the authority to act on behalf of the partnership in all tax matters. If the partnership representative is not authorized to act on behalf of the partnership, they can use Form 2848 to authorize an individual to represent them before the IRS.
Form 2848 for Individual Taxpayers
Form 2848 is used to authorize an individual to represent a taxpayer before the IRS. This form is specifically designed for individual taxpayers who want to grant someone the authority to act on their behalf in tax matters.
To fill out Form 2848, the taxpayer must provide their name, social security number (SSN), and contact information. They must also provide the name and contact information of the representative they are authorizing. The representative must be eligible to practice before the IRS, and their eligibility status must be indicated on the form.
Once the form is completed and signed by the taxpayer, it can be submitted to the IRS. If the taxpayer wants to fax the form, they should send it to the IRS office handling the specific matter. The fax number and address for the appropriate office can be found on the Where To File Chart provided on the IRS website.
It is important to note that a separate Form 2848 must be completed for each taxpayer. The form will not be honored for any purpose other than representation before the IRS. Additionally, if the taxpayer wants to authorize someone to represent them in a matter related to their foreign bank and financial accounts, they should refer to the Representation for FBAR Issues section of the Report of Foreign Bank and Financial Accounts (FBAR) for more information.
Frequently Asked Questions
What are the different ways to submit Form 2848 to the IRS?
Taxpayers can submit Form 2848, Power of Attorney and Declaration of Representative, to the IRS in several ways. They can submit it online through the IRS’s e-Services platform, by mail, or by fax. Taxpayers can also hand-deliver the form to their local IRS office.
Can I send Form 2848 via fax?
Yes, taxpayers can send Form 2848 via fax. However, they must ensure that they are faxing it to the correct IRS office. The fax number for the specific office can be found on the IRS’s website.
What is the fax number for submitting supporting documents to the IRS?
The fax number for submitting supporting documents to the IRS varies depending on the type of document being submitted and the specific IRS office handling the matter. Taxpayers can find the appropriate fax number on the IRS’s website or by contacting their local IRS office.
Where can I find instructions for Form 2848?
Taxpayers can find instructions for Form 2848 on the IRS’s website. The instructions provide guidance on how to fill out the form, where to submit it, and what to expect after submitting it.
What is the difference between Form 2848 and Form 8821?
Form 2848, Power of Attorney and Declaration of Representative, allows a taxpayer to authorize someone to represent them before the IRS. Form 8821, Tax Information Authorization, allows a taxpayer to authorize someone to receive and inspect their confidential tax information. While both forms authorize someone to act on behalf of the taxpayer, they serve different purposes.
How do I submit Power of Attorney to the IRS?
Taxpayers can submit Power of Attorney to the IRS by filling out Form 2848 and submitting it to the appropriate IRS office. They can submit the form online through the IRS’s e-Services platform, by mail, or by fax. Taxpayers can also hand-deliver the form to their local IRS office.