Power of Attorney (POA)

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Power of Attorney (POA)

Web Links

IRS.gov Web Site

The Centralized Authorization File (CAF) - Authorization Rules


Publications

Related Publications

Publication TD CIR 230 Regulations Governing Practice before the Internal Revenue Service

PDF version of this Publication

Topic Screen for this Publication

Publication 216 Conferences and Practice Requirements

PDF version of this Publication

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Publication 470 Limited Practice Without Enrollment

PDF version of this Publication

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Publication 947 Practice Before the IRS and Power of Attorney

Index for this Publication

PDF version of this Publication

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Publication 4245 Power of Attorney Preparation Guide

PDF version of this Publication

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Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Does My Return Have To Be on Paper?

Power of attorney. If an agent is signing your return for you, a power of attorney (POA) must be filed. Attach...

Publication 947 - Practice Before the IRS and Power of Attorney - Authorizing a Representative

When Is a Power of Attorney Required? Submit a power of attorney when you want to authorize an individual...

Publication 947 - Practice Before the IRS and Power of Attorney - Authorizing a Representative

Where To File a Power of Attorney. Generally, you can mail or fax a paper Form 2848 directly to the IRS. To...

Publication 947 - Practice Before the IRS and Power of Attorney - Authorizing a Representative

When Is a Power of Attorney Not Required? A power of attorney is not required when the third party is not...

Publication 947 - Practice Before the IRS and Power of Attorney - Authorizing a Representative

What Happens to the Power of Attorney When Filed? A power of attorney will be recognized after it is received,...

Publication 947 - Practice Before the IRS and Power of Attorney - Authorizing a Representative

What Is a Power of Attorney? A power of attorney is your written authorization for an individual to act on...


Forms and Instructions

Relevant Forms

Form 2848 Power of Attorney and Declaration of Representative
Instructions for Form 2848, Power of Attorney and Declaration of Representative

Form 2848 (SP) Power of Attorney and Declaration of Representative (Spanish Version)
Instructions for Form 2848 (SP), Power of Attorney and Declaration of Representative (Spanish Version)

Form 4506 Request for Copy of Tax Return

Topic Screen for this Form

Form 8554 Application for Renewal of Enrollment to Practice Before the Internal Revenue Service

Topic Screen for this Form

Form 8821 Tax Information Authorization

Topic Screen for this Form

Tax Topics

Tax Topic 311

Power of Attorney Information. You have the right to represent yourself or have someone represent you before...

Tax Topic 312

Disclosure Authorizations. You can allow the IRS to discuss your tax return information with a third party...

Related Topic Links

Authorization for Special Appearances

Fees Received by Personal Representatives

How Do I Fill Out Form 2848?

Practice Before the IRS

Preparing a Federal Income Tax Return

Revocation of Power of Attorney (POA)/Withdrawal of Representative

Rules of Practice

Standards of Knowledge

Third Party Authorization

Third Party Designee

When Someone Can Sign for You