Updated October 18, 2026. Quick answer: Part II of Form 2848 is signed by the representative, not the taxpayer. The representative declares under penalties of perjury that he or she may practice before the IRS and picks the designation, such as attorney or enrolled agent, that gives the right to do so. The form goes back to the IRS once Part I and Part II are both signed and dated.
What this part is for
The instructions say who completes it: “The representative(s) you name must sign and date this declaration and enter the designation” “under which he or she is authorized to practice before the IRS.” The designations come from the purpose paragraph: “Form 2848, Part II, Declaration of Representative, lists eligible designations in items” (a) to (r). On this edition the letters printed are a, b, c, d, e, f, g, h, k and r. The earlier parts of the form are in Form 2848 lines 1 and 2 and Form 2848 lines 3 to 7.
The lines, one by one
| Line | What the form says |
|---|---|
| Part II opening | “Part II Declaration of Representative”. “Under penalties of perjury, by my signature below I declare that:” |
| Declaration 1 | “I am not currently suspended or disbarred from practice, or ineligible for practice, before the Internal Revenue Service;” |
| Declaration 2 | “I am subject to regulations in Circular 230 (31 CFR, Subtitle A, Part 10), as amended, governing practice before the Internal Revenue Service;” |
| Declaration 3 | “I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there;” |
| Declaration 4 | “I am one of the following:” |
| Designation a, Attorney | “a member in good standing of the bar of the highest court of the jurisdiction shown below.” Instructions: “in which admitted to practice and associated bar or license number, if any.” |
| Designation b, Certified Public Accountant | “a holder of an active license to practice as a certified public accountant in the jurisdiction shown below.” Instructions: “in which licensed to practice and associated certification or license number, if any.” |
| Designation c, Enrolled Agent | “enrolled as an agent by the IRS per the requirements of Circular 230.” Instructions: “Enter the enrollment card number in the block provided.” |
| Designation d, Officer | “a bona fide officer of the taxpayer organization.” Instructions: “Enter the title of the officer”. |
| Designation e, Full-Time Employee | A full-time “employee of the taxpayer.” Instructions: “Enter title or position”. |
| Designation f, Family Member | “a member of the taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, stepparent, stepchild, brother, or sister).” Instructions: “Enter the relationship to the taxpayer”. |
| Designation g, Enrolled Actuary | “enrolled as an actuary by the Joint Board for the Enrollment of Actuaries under 29 U.S.C. 1242 (the authority to practice before the IRS is limited by section 10.3(d) of Circular 230).” |
| Designation h, Unenrolled Return Preparer | “Authority to practice before the IRS is limited.” “An unenrolled return preparer may represent, provided the preparer (1) prepared and signed the return or claim for refund (or prepared if there is no signature space on the form); (2) was eligible to sign the return or claim for refund; (3) has a valid PTIN; and (4) possesses the required Annual Filing Season Program Record of Completion(s).” Instructions: “Enter your PTIN.” |
| Designation k, Qualifying Student or Law Graduate | “receives permission to represent taxpayers before the IRS by virtue of his/her status as a law, business, or accounting student, or law graduate working in a LITC or STCP.” |
| Designation r, Enrolled Retirement Plan Agent | “enrolled as a retirement plan agent under the requirements of Circular 230 (the authority to practice before the Internal Revenue Service is limited by section 10.3(e)).” |
| Note under the designations | For designations d to f, “enter your title, position, or relationship to the taxpayer in the” licensing jurisdiction column. |
| Columns | “Licensing jurisdiction”, “Bar, license, certification, registration, or enrollment number (if applicable)”, Signature and Date. |
| If left blank | “IF THIS DECLARATION OF REPRESENTATIVE IS NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THE POWER OF ATTORNEY.” “REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.” |
Where the number comes from
Nothing in Part II is calculated; the entries are the representative’s own license or enrollment details. The instructions say what goes in the licensing columns: “In addition, the representative(s) must list the following in the” licensing jurisdiction and bar, license, certification, registration, or enrollment number columns “unless noted otherwise.”
For a qualifying student or law graduate under designation k, the instructions add: “Be sure to attach a copy of the letter from the Taxpayer Advocate Service authorizing practice before the IRS.” For work outside the country: “Any individual may represent an individual or entity before personnel of the IRS when such representation occurs outside the United States.” “Individuals acting as representatives must sign and date the declaration;”
For an unenrolled return preparer the instructions describe the limits: “Unenrolled return preparers may only represent taxpayers before revenue agents, customer service representatives, or similar officers and employees of the Internal Revenue Service (including the Taxpayer Advocate Service) during an examination of the tax period covered by the tax return they prepared and signed”. The instructions continue with further limits on that designation; this page quotes only the sentence above and leaves the rest to the instructions.
Where it goes next
Once the representative signs, the form is complete. “Representatives must sign in the order listed in line 2.” On signing order relative to the taxpayer: “Generally, the taxpayer signs first, granting the authority and then the representative signs, accepting the authority granted.” “If the representative signs first, the taxpayer does not have a required time limit for signing.” Filing instructions are covered at the end of Form 2848 lines 3 to 7. For the mail that follows, see IRS notices, how to respond to an IRS notice and Form 8821, and the Form 2848 guide.
Numbers in the Part II instructions
| Where | What the IRS prints |
|---|---|
| Signing deadline | “the representative must sign within 45 days from the date the taxpayer signed (60 days for authorizations from taxpayers residing abroad)” |
| Student or law graduate | “at the end of 130 days after the taxpayer’s signature date, the CAF will automatically purge the student or law graduate practitioner as the taxpayer’s representative” |
| 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 130-day rule relates to designation k, the qualifying student or law graduate.
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
- Signing out of order. The form says “REPRESENTATIVES MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.”
- Leaving the designation off. The instructions say “The representative(s) you name must sign and date this declaration and enter the designation” “under which he or she is authorized to practice before the IRS.”
- Assuming an unenrolled return preparer can represent anywhere. The form says “Authority to practice before the IRS is limited.”
Related: Form 2848, Form 8821, IRS notices, and how to respond to an IRS notice.
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.