Updated October 18, 2026. Quick answer: Lines 1 and 2 of Form 2848 say who is giving the authority and who is receiving it. Line 1 holds the taxpayer’s name, address and identifying number, and line 2 names the representative or representatives. The same form then continues to the acts authorized on line 3.
What this part is for
The instructions open with the purpose: “Use Form 2848 to authorize an individual to represent you before the IRS.” The person named must qualify: “The individual you authorize must be eligible to practice before the IRS.” If the goal is only to let someone see or receive your information, the instructions point elsewhere: “Use Form 8821, Tax Information Authorization, if you want to authorize an individual or organization to inspect and/or receive your confidential tax return information, but do not want to authorize an individual to represent you before the IRS.” This page is part of the Form 2848 guide series; see also Form 8821.
The lines, one by one
| Line | What the form says |
|---|---|
| Part I caution | “Caution: A separate Form 2848 must be completed for each taxpayer.” “Form 2848 will not be honored for any purpose other than representation before the IRS.” |
| Line 1 | “Taxpayer information. Taxpayer must sign and date this form on page 2, line 7.” |
| Line 1, boxes | The boxes ask for “Taxpayer name and address”, “Taxpayer identification number(s)”, “Daytime telephone number” and “Plan number (if applicable)”. |
| Line 1, appointment | “hereby appoints the following representative(s) as” attorney(s)-in-fact. |
| Line 2 | “Representative(s) must sign and date this form on page 2, Part II.” |
| Line 2, each representative | Each of the four blocks asks for “Name and address”, CAF No., PTIN, “Telephone No.” and Fax No.. |
| Line 2, copies of notices | “Check if to be sent copies of notices and communications”. “(Note: IRS sends notices and communications to only two representatives.)” |
| Line 2, new details | “Check if new:” Address, Telephone No. or Fax No. |
The next page in the series, Form 2848 lines 3 to 7, covers lines 3 to 7, and Form 2848 Part II covers the representative’s declaration.
Where the number comes from
Line 1 is about you. The instructions say: “Enter the information requested about you. Do not enter information about any other person, including your spouse, except as stated in the specific instructions below.” For an individual: “Enter your name, SSN, ITIN, and/or employer identification number (EIN), if applicable, and your street address or post office box.” “Do not enter your representative’s address or post office box.” On address changes: “Address information provided on Form 2848 will not change your last known address with the IRS.”
Line 2 is about the people you name. “Enter the full name and mailing address of your representative(s).” “You may only name individuals who are eligible to practice before the IRS as representatives.” On the CAF number: “The CAF number is a unique” nine-digit “identification number (not the SSN, EIN, PTIN, or enrollment card number) that the IRS assigns to representatives.” If the representative has none, the instructions have you enter "None" and then “the IRS will issue one directly to the representative.” On the PTIN: “Enter the PTIN, if applicable, for each representative.”
The notice-copy box has its own rule: “If you want to authorize your representative to receive copies of all notices and communications sent to you by the IRS, you must check the box provided under the representative’s name and address.” “Do not check the box if you do not want copies of notices and communications sent to your representative(s).” For background on what those mailings are, see IRS notices and how to respond to an IRS notice.
Where it goes next
Line 1 points to the signature on line 7 and line 2 points to Part II. After lines 1 and 2 you complete line 3, the acts authorized, which is covered in Form 2848 lines 3 to 7. The instructions also give a reminder about the form’s limits: “Authorizing someone to represent you does not relieve you of your tax obligations.” A related request form for records is Form 4506-T.
Numbers that touch lines 1 and 2
| Where | What the IRS prints |
|---|---|
| Taxpayer under 18 | “For taxpayer individuals who are under 18 years of age and cannot sign” |
| Representative signing deadline | “the representative must sign within 45 days from the date the taxpayer signed (60 days for authorizations from taxpayers residing abroad)” |
| Future periods | “future tax years or periods listed that exceed 3 years from December 31 of the year that the IRS receives the power of attorney” |
The IRS prints these in the instructions for the line 1 signer, the line 2 representative and the periods named under line 3.
Edition and line numbers
This page reads Form 2848 (Rev. January 2021) and its instructions (Rev. September 2021), the current files irs.gov served on 2026-10-18. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Using one form for two taxpayers. The caution says “A separate Form 2848 must be completed for each taxpayer.”
- Checking the notice-copy box for more than two representatives. The instructions say “You may not designate more than two representatives on Form 2848 (or designees on a Form 8821) to receive copies of notices and communications sent to you by the IRS for the same matter(s).”
- Treating a joint return as one authorization. The instructions say spouses on a joint return “must each submit separate Forms 2848 even if you are authorizing the same representative(s) to represent you.”
Related: Form 2848, Form 8821, IRS notices, how to respond to an IRS notice, and Form 4506-T.
Sources
- Form 2848 (Rev. January 2021), Power of Attorney and Declaration of Representative: https://www.irs.gov/pub/irs-pdf/f2848.pdf
- Instructions for Form 2848 (Rev. September 2021): https://www.irs.gov/pub/irs-pdf/i2848.pdf
- IRS: About Form 2848: https://www.irs.gov/forms-pubs/about-form-2848
Read from the IRS documents linked above on October 18, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the account provider or the IRS is the right place to confirm anything consequential.