How do I create and send Form 2848 to the IRS, since I cannot e-file it?
Form 2848, Power of Attorney and Declaration of Representative, can be generated by using screen 2848 Power of Attorney located on the Other Forms tab. Form 2848 is available in all return types in Drake Tax.
It cannot be e-filed, but may be completed for an e-filed return and either:
- attached to the return for e-filing, or
- mailed to the IRS with Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return. This process uses a Paper Document Indicator (PDI), to alert the IRS that you will mail a supporting document after the e-filed return is accepted.
- Note: Form 8453 can only be used for submitting form 2848 in an individual return.
To attach it to the return for e-filing, use the PDF screen to identify the document and then scan and attach it If you attach the document, do not generate Form 8453 for it, or the IRS will look for a mailed copy.
To mail it with Form 8453 (PDI) (1040 only), generate the 8453 by going to the MISC screen (on the Miscellaneous tab). On the left side, check the option Return signed by Power of Attorney. Enter the name in the Power of Attorney name field. Once these two pieces of information are entered, the 8453 will appear in View mode.
- Print the completed Form 8453 and mail with the completed Form 2848 to the IRS within 3 business days after receiving acknowledgement that the IRS has accepted the electronically filed tax return.
- Mail to the IRS address indicated in the instructions with Form 8453:
Internal Revenue Service
Attn: Shipping and Receiving, 0254
Receipt and Control Branch
Austin, TX 73344-0254
Which version of Form 2848 to use?
All Forms 2848 currently on file with the IRS are still valid. Going forward, all new Power of Attorney forms filed with the IRS should be on the latest revision of Form 2848. The updated form, which is fillable, is available here: Form 2848.
Instructions for Form 2848 may be found here: Instructions for Form 2848.
Other Important Information
- Form 2848 cannot be e-filed and there is no provision for using a PIN on Form 2848 at present. A PIN is unnecessary because the printed form is signed by the taxpayer.
- In an individual MFJ return, select J in the TSJ box to produce a Form 2848 for each spouse. Per IRS guidelines, each spouse must submit a separate 2848 when using filing status MFJ.
- The taxpayers' names do not appear in the form signature fields automatically. If you want them there, the line 7 field Person signing form can be used. The name entered appears on both forms if J is used in the TSJ field. In that event, prepare the taxpayers' forms separately with T and S selections. Press Page Down to create two separate forms.
- Note: In order to Page Down on this screen there must be information currently on the screen.
- You can enter more than one representative. Press Page Down for a new screen to include more representatives on the 2848.
- You can display the preparer's license, bar, or enrollment number when you select Use preparer info if it has been entered in the preparer's setup. To set this up,
- Go to Setup > Preparer(s),
- Click Edit to revise preparer information,
- Make an entry in the Lic/Enrollment field under Power of Attorney Information.
- Click Save.
- You can enter a foreign address for a representative. Foreign only fields are included in Section 2, Representative Name and Address.
- Information entered on screen 2848 in the line 3 Specific Tax Matters column does not appear on Form 2848. It flows to only Form 8821, which can be created from the same screen:
You cannot enter a specific use on line 4 of Form 2848, Power of Attorney and Declaration of Representative. The IRS instructions for Form 2848 do not require an entry on this line other than to check the box. If you check the box on line 4, the representative should mail or fax the Power of Attorney (POA) to the IRS office handling the matter. Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS. For more information, see the Instructions for Form 2848, line 4.