Tax Power of Attorney Forms | State and IRS (Form 2848)

Tax Power of Attorney Forms | State and IRS (Form 2848)

A tax power of attorney is a document that grants an individual permission to view, handle, or file another person’s federal or state taxes on their behalf. The federal form (Form 2848) enables someone, typically a tax professional, to represent a client before the IRS, while a state-specific POA permits representation involving the state department of revenue.

Last updated July 10th, 2025

A tax power of attorney is a document that grants an individual permission to view, handle, or file another person’s federal or state taxes on their behalf. The federal form (Form 2848) enables someone, typically a tax professional, to represent a client before the IRS, while a state-specific POA permits representation involving the state department of revenue.

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What a Tax Power of Attorney Authorizes

Depending on what the principal states in the form, the appointed agent can execute the following duties:

  • View and handle sensitive tax documents and information
  • Sign the principal’s tax return
  • Permit disclosure to third (3rd) parties
  • Add or substitute other representatives
  • Other powers as designated by the principal on the form

How to Use a Tax Power of Attorney

Step 1 – Select the Agent

The taxpayer (principal) can nominate anyone to act as their representative, as long as the agent is of sound mind and is an adult over the age of 18. Taxpayers typically appoint one of the following individuals:

  • Certified public accountant (CPA)
  • Tax attorney
  • Enrolled agent
  • Family member
  • Close friend

Step 2 – Complete the Form

If assigning representation for Federal taxes, the principal and their representative must complete and sign Form 2848.

When authorizing a representative to complete state taxes, the principal must select the appropriate state form and complete and sign the document. The representative may also have to sign, and in some states, notarization is required.

Step 3 – Send to Appropriate Address

Federal Taxes

If the principal lives in AL, AR, CT, DE, DC, FL, GA, IL, IN, KY, LA, ME, MD, MA, MI, MS, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, or WV, Form 2848 should be sent to the following address:

If the principal lives in AK, AZ, CA, CO, HI, ID, IA, KS, MN, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WI, or WY, the form should be sent to the following address:

State Taxes

Completed documents should be sent to the address as instructed on the form.