What Is Form 2848 and When Do Expats Need a Power of Attorney with the IRS?

Form 2848 (Power of Attorney and Declaration of Representative) authorizes a tax professional to represent you before the IRS, including receiving your tax information, responding to notices, signing agreements, and attending audits on your behalf. For expats living abroad who cannot visit an IRS office in person, Form 2848 is essential for handling any IRS interaction beyond basic filing (IRS: About Form 2848).

• What it does: authorizes a named representative (CPA, enrolled agent, or attorney) to act on your behalf with the IRS
• What it does NOT do: it does not give your representative authority to sign your tax return (that requires Form 2848 plus a separate Form 8453 or Form 2555 authorization)
• Duration: remains in effect until you revoke it or it expires (you set the expiration date on the form)

When expats need Form 2848:

• IRS notice or letter that requires a response while you are abroad
• Audit or examination where the IRS needs to communicate with someone in the U.S.
• Collections action, such as a lien, levy, or installment agreement negotiation
• Offer in Compromise application and negotiation
• Penalty abatement request (Form 843 or phone request)
• Transcript requests and account resolution on your behalf

How to file:

• Complete Form 2848 with your name, SSN, the representative’s CAF number, and the tax years/matters covered
• Sign and date the form (electronic signatures are accepted)
• Submit to the IRS by fax (preferred for speed) or mail to the CAF unit
• Processing: typically 5 to 10 business days by fax; longer by mail
• CAF number: your representative’s Centralized Authorization File number is assigned by the IRS; first-time representatives receive one automatically when the first 2848 is processed

For more on working with a tax professional from abroad, see our U.S. Expat Taxes guide.