Form 2848 — Complete Guide to Filing IRS Power of Attorney for Expats

ByRandall Brody Expat Tax Forms
Form 2848 for Expats

If you ever need someone to handle your tax issues with the IRS, Form 2848 gives you the power to do just that. This form lets you authorize a tax professional to represent you when dealing with the IRS. That includes audits, appeals, or resolving tax issues while you’re living overseas.

In this guide, you’ll learn how to file Form 2848, when it makes sense to use it, and what it allows your tax representative to do on your behalf during IRS proceedings.

What Is Form 2848 Used For?

Form 2848 lets you legally authorize a tax professional to represent you before the IRS. Once it’s on file, the authorized person can:

  • Speak directly with the IRS about your tax situation
  • Access and review your IRS account transcripts and records
  • Respond to notices, audits, and collection letters
  • Argue your case in tax disputes or appeals
  • Sign certain IRS forms and documents on your behalf
  • Request installment agreements or negotiate payment terms
  • Represent you during IRS examinations
  • Handle tax matters for specific years or forms you list
  • Receive copies of IRS communications if you allow it

Who Can You Authorize Using Form 2848?

You can’t just appoint anyone. You must select someone who’s eligible, typically a licensed tax professional. That includes:

These professionals must have a valid Preparer Tax Identification Number (PTIN) and Centralized Authorization File (CAF) number. The PTIN identifies them as a registered tax preparer. The CAF number allows the IRS to track all authorizations linked to that individual.

If your chosen representative doesn’t have a CAF number yet, the IRS will assign one when they process the form.

Note that you can’t assign a friend, relative, or unlicensed adviser unless they meet all these requirements. The IRS only accepts representatives who are properly registered, qualified, and in good standing.

When Should You Use Form 2848?

You’ll want to file Form 2848 if you’re facing:

  • An audit or IRS examination
  • A notice that requires explanation or appeal
  • A need to negotiate a payment plan or a settlement
  • Ongoing IRS contact you’d rather delegate

If you’re already working with a tax expert, granting them power of attorney makes communication with the IRS smoother, faster, and less stressful for you.

How Do You Fill Out an IRS Power of Attorney?

How Do You Fill Out an IRS Power of Attorney For Expats

The process is relatively simple, but you must be cautious when entering information on the form. A small error can cause the IRS to reject the authorization.

1) Enter Your Information

Start by filling in your full name, mailing address, and taxpayer identification number (Social Security Number or ITIN). If you’re married and both of you need representation, you’ll each need to file a separate form.

2) List Your Representative

You can list up to four representatives on Form 2848. For each one, include their full legal name, mailing address, phone number, PTIN, and CAF number.

Note that the IRS only sends notices to a maximum of two. If you want your representative to receive IRS letters and communications, you must check the box next to their name.

3) Specify the Tax Matters

Be specific about what you’re authorizing your representative to handle. Include the type of tax (such as individual income tax), the form number (like Form 1040), and the exact years or periods this authorization covers.

For example:

Form 2848 sample

4) Choose the Scope of Authority

Unless you say otherwise, the IRS will allow your representative to speak with them directly, receive your confidential tax records, and act on your behalf for the matters you listed in Line 3.

However, certain actions, such as signing your tax return or adding another representative, require your approval in Line 5a. If you want to limit what your representative can do, you can list those restrictions in Line 5b under “Acts not authorized.”

5) Sign and Submit the Form

You’ll need to sign and date the form on Page 2, Line 7. Then, each listed representative must complete Part II on the same page, with their signature, date, and licensing information.

Once everything’s filled out and signed, submit the form to the IRS. You can do this online using your IRS account, by fax, or by mail.

How to Submit the Form Online?

The IRS now accepts digital submissions of Form 2848 through its IRS Online Account and Tax Pro Account platforms. Your tax professional can submit a request, and you’ll receive a notification in your IRS Online Account to review and sign it electronically.

This real-time system streamlines the process and eliminates the need for a fax machine altogether.

This option can save you tons of time if you’re living abroad.

How Long Does the Form Stay Valid?

The form stays in effect until you cancel it or until the authorized tax years expire. If you granted authority for 2022 and 2023 only, your representative won’t be able to speak for you about 2024 taxes unless you file a new form.

To revoke it, send the IRS a signed statement or submit a new Form 2848, checking the box that indicates it replaces prior authorizations.

What’s the Difference Between Form 2848 and Form 8821?

Both forms give someone access to your IRS information, but they serve very different purposes. Form 2848 authorizes a tax professional to act on your behalf. They can speak directly with the IRS, negotiate payment plans, and handle audits or appeals for you.

On the other hand, Form 8821 is strictly for granting access to information. It allows someone to view your tax records, but doesn’t give them the authority to represent you or make decisions on your behalf.

FAQs About IRS Form 2848

Do I need a new form each year?

Not always. You can list multiple tax years on one form. Just be clear about which years you’re covering.

Is Form 2848 required for someone to help me file taxes?

No. Form 2848 is only needed if they’ll interact with the IRS on your behalf, not just prepare your return.

Will the IRS notify me if they accept the form?

Usually, no. That’s why it helps to use the IRS Online Account so you can track it.

Is a digital signature accepted?

Only if you’re using the IRS online account system; otherwise, physical signatures are still required for fax or mail.

Does my representative need to be in the U.S.?

No. As long as they’re licensed and authorized, their location doesn’t matter.

Need Help Filing IRS Form 2848 From Abroad?

You don’t have to deal with the IRS alone. If you’re living overseas and need someone to represent you, we’ve got your back.

At Tax Samaritan, we help you file Form 2848, deal with IRS disputes, and take the stress out of tax problems.

Contact us to book a free 30-minute consultation today, and let’s get your tax situation under control so you can get back to living your life abroad with peace of mind.