How to create and submit Form 2848 to the IRS

How to Generate

Form 2848, Power of Attorney and Declaration of Representative, can be generated by using screen 2848. Form 2848 is available in all return types.

Per the Form 2848 instructions:

"If you did not check the box on line 4, you can choose how to submit your Form 2848 from the options below. If you use an electronic signature... you must submit your Form 2848 online."

• Online at IRS.gov/Submit2848.

• Fax or Mail Form 2848 to the IRS

The IRS states that "If your agent e-files your return, he or she should attach Form 2848 to Form 8453, U.S. Individual Income Tax Transmittal for an IRS e-file Return, and mail it to the address in the instructions for Form 8453. If your agent files a paper return, he or she should attach Form 2848 to your return."

In Drake Tax, generate Form 8453 by going to the MISC screen. 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, Form 8453 will appear in View/Print mode.

1. Print the completed Form 8453 and mail with the completed Form 2848 to the IRS within 3 business days after receiving acknowledgment that the IRS has accepted the electronically filed tax return.

2. 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

Version 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.

See the Form 2848 instructions for more information.

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.

You can enter more than one representative. Press Page Down for a new screen to include more representatives on Form 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,

1. Go to Setup > Preparer(s).

2. Click Edit to revise preparer information,

3. Make an entry in the Lic/Enrollment field under Power of Attorney Information.

4. 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 Form 2848 instructions.