Read Form 2848 before authorizing representation

What the IRS guidance explains

An IRS power of attorney authorizes an eligible individual to represent a taxpayer for specified matters and periods. Tax Information Authorization allows access to specified tax information and does not provide the same representation authority. Read the form, the listed person, covered years and tax matters before signing. The taxpayer remains responsible for tax obligations, and authorizations can be reviewed or revoked using the IRS instructions.

Read the matters and periods before signing

Check the named person, tax matters, forms, and years covered by the proposed authorization. Make sure you understand whether the document allows access to information or representation. Keep a signed copy and ask what the person will do under that authority.

Use the IRS instructions to review any later change or revocation. Giving an authorization is different from sharing account passwords, and it does not remove your own responsibility for tax obligations. Ask how correspondence and copies of submitted work will be shared with you.

Prepare the working record

Use this guide’s interactive checklist to organize the specific task. On your printed copy, note the source of each document and the date. Treat a missing item as a question to resolve; do not fill in an uncertain figure merely to make the packet look finished.

Before sharing evidence, verify the recipient and a secure delivery method. Keep a record of what you provided, when, and which question it addresses. Preparation helps explain the facts; it does not determine tax liability, approve relief, or extend an official deadline.

Your practical checklist

Keep exploring

• Understand information access under Form 8821
• Make a signing checklist for a tax document packet
• Review or revoke an existing authorization