Form 2848, Power of Attorney and Declaration of Representative
- Latest Revision
- Updated: 11/23/2019
- Successful Requests: 1,036,357
- Instructions Included: Yes
Use Form 2848 to authorize an individual to represent you before the IRS. The individual you authorize must be a person eligible to practice before the IRS.
You may authorize a student who works in a qualified Low Income Taxpayer Clinic (LITC) or Student Tax Clinic Program (STCP) to represent you under a special appearance authorization issued by the Taxpayer Advocate Service.
Form 2848 (PDF)