The short answer
The IRS will not discuss your tax account with someone else unless you authorize it. Form 2848, Power of Attorney and Declaration of Representative, lets an eligible person represent you — speak for you, argue your position, and act on your behalf. Form 8821, Tax Information Authorization, only lets a person or organization see and receive your tax information. If you want help resolving a problem, you usually need Form 2848; if someone only needs your records, Form 8821 is enough.
Representation vs. information access
| Form 2848 (power of attorney) | Form 8821 (tax information authorization) | |
|---|---|---|
| What it allows | Represent you before the IRS, including inspecting and receiving your tax information | Inspect and receive your tax information only |
| Who can be named | Only individuals eligible to practice before the IRS | Any individual, corporation, firm, organization, or partnership |
| Speak for you or argue your case | Yes | No |
| Sign agreements, waivers, or consents | Yes, within the authority granted | No |
| Add or substitute another person | Only if you authorize it on line 5a | No |
| Receive your refund | No | No |
Who can represent you on Form 2848
- Full representation: attorneys, certified public accountants (CPAs), and enrolled agents, as well as enrolled actuaries and enrolled retirement plan agents within their areas.
- Family members: a spouse, parent, child, brother, sister, grandparent, grandchild, step-parent, step-child, step-brother, or step-sister.
- Qualifying students and law graduates working in a Low Income Taxpayer Clinic or Student Tax Clinic Program, with Taxpayer Advocate Service permission.
- Unenrolled return preparers — limited rights only: they may represent you only during an examination of a return they prepared and signed, and only before revenue agents, customer service staff, and similar employees (including the Taxpayer Advocate Service). They cannot represent you before Appeals, revenue officers, or IRS Chief Counsel, and cannot sign agreements, waivers, or refund claims for you. For returns prepared after 2015, they also need an Annual Filing Season Program Record of Completion.
If a preparer does not meet these requirements, you can still use Form 8821 so the preparer can see your information — but that does not let them represent you.
How to fill it out correctly
- Your information: name, SSN or ITIN, and address. The address on the form does not change your address with the IRS; use Form 8822 for that.
- Specific matters: list the type of tax (for example, income), the form number (for example, 1040), and each year. General references like "All years" are rejected.
- Future years: allowed, but the IRS will not record years more than 3 years after December 31 of the year it receives the form.
- Copies of notices: check the box under a representative's name if you want them to get copies; no more than two representatives or designees can receive copies for the same matter.
- Signatures: you sign Part I; each representative signs the Part II declaration. A Form 2848 with an electronic signature may only be submitted online, and the submitter must authenticate your identity if you signed remotely.
- Joint returns: each spouse files a separate form.
How it gets to the IRS
| Method | What to know |
|---|---|
| Tax Pro Account (representative starts it) | Real-time processing for individuals. An attorney, CPA, enrolled agent, enrolled actuary, or enrolled retirement plan agent can request a power of attorney; anyone can request a tax information authorization. You approve the request in your IRS online account. |
| Online upload | The form is uploaded at IRS.gov/Submit2848 or IRS.gov/Submit8821. Submit one form at a time; do not also fax or mail it. |
| Fax or mail | Send it to the CAF unit listed in the instructions, or to the IRS office handling a specific matter if you checked line 4. |
Most authorizations are recorded on the IRS Centralized Authorization File (CAF), which lets IRS employees confirm who can act for you. A representative gets a nine-digit CAF number with their first authorization. Tax Pro Account requests to individuals require an address in a U.S. state or D.C. that matches IRS records. A Form 8821 used for a purpose other than resolving a tax matter, such as income verification for a lender, must reach the IRS within 120 days of your signature.
Revoking or withdrawing
- New authorization: filing a new form for the same matters generally revokes the earlier one on the CAF, unless you check the retention box and attach a copy of the authorization you want to keep.
- Revoking without naming someone new: write "REVOKE" across the top of the first page of a copy, sign and date it, and send it where the original went. Without a copy, send a signed statement listing the matters, years, and each representative being revoked.
- Representative withdrawing: the representative writes "WITHDRAW" on a copy, signs and dates it, and sends it the same way. Tax Pro Account also lets representatives withdraw.
Examples
| Mei | David | Ana | |
|---|---|---|---|
| Situation | Received a CP2000 notice and hired an enrolled agent to respond | Lives abroad; wants his sister in the U.S. to call the IRS about a missing refund | Mortgage lender wants her IRS records |
| Form | Form 2848 naming the enrolled agent for income tax, Form 1040, for the year of the notice | Form 2848 naming his sister as a family member — or Form 8821 if she only needs information | Form 8821 naming the lender or its verification service, received within 120 days of signing |
| Joint return? | Yes — her husband files his own Form 2848 | No | No |
Common mistakes
- Using Form 8821 when you need someone to negotiate or argue for you.
- Writing "all years" or leaving out the form number.
- One form for both spouses on a joint return.
- Accidentally revoking an existing representative by filing a new form without the retention box.
- Sending the same form online and by fax or mail.
- Giving your IRS online account login to someone instead of authorizing them properly.
You remain responsible for your tax obligations even with a representative. Check that the person you authorize is eligible, and keep copies of every form you sign.