What is the difference between Form 2848 and Form 8821?

Form 2848 (Power of Attorney) authorizes someone to represent you before the IRS — they can speak on your behalf, negotiate with the IRS, attend hearings, and take certain actions on your case. Form 8821 (Tax Information Authorization) only allows a person to receive and inspect your confidential tax information — they can pull transcripts and review your account, but cannot speak to the IRS on your behalf or take any action. Form 2848 is required when you want someone to handle your IRS matter; Form 8821 is used for information access only.

Can an IRS power of attorney sign my tax return?

Only under very specific circumstances authorized in Line 5a of Form 2848. A representative is not permitted to sign a tax return on your behalf unless you specifically authorize it on the form AND one of three conditions applies: you are abroad for more than 60 continuous days before the return is due, you have a disease or injury, or there is continuous absence from the United States for at least 60 days. Routine Form 2848 filings do not automatically grant return-signing authority.

How long does a Form 2848 stay in effect?

A Form 2848 remains in effect for the specific tax matters and years listed until you revoke it or the representative withdraws. The IRS records it on the Centralized Authorization File (CAF). Filing a new Form 2848 for a new representative on the same matters automatically revokes prior authorizations unless you check the box on Line 6 requesting to retain the prior representative. To revoke without adding a new representative, send the original Form 2848 to the IRS CAF unit with 'REVOKE' written across it.

What is IRS power of attorney (Form 2848)?