Updated October 18, 2026. Quick answer: Lines 3 to 7 of Form 2848 define what your representative may do. Line 3 lists the matters and years, line 4 flags a specific use not recorded on the CAF, lines 5a and 5b add or exclude acts, line 6 handles earlier powers of attorney, and line 7 is your signature. The signed form goes on to the representative’s declaration in Part II.
What this part is for
Lines 3 to 7 turn the names on lines 1 and 2 into a working authorization. The instructions describe the scope this way: “Except as specified below or in other IRS guidance, this power of attorney authorizes the listed representative(s) to inspect and/or receive confidential tax information and to perform all acts”, and they add that “Representatives are not authorized to endorse or otherwise negotiate any check”. The form’s lead-in is “to represent the taxpayer before the Internal Revenue Service and perform the following acts:” The earlier lines are in Form 2848 lines 1 and 2, and the Form 2848 guide gives the overview.
The lines, one by one
| Line | What the form says |
|---|---|
| Line 3 | “Acts authorized (you are required to complete line 3).” “Except for the acts described in line 5b, I authorize my representative(s) to receive and inspect my confidential tax information and to perform acts I can perform with respect to the tax matters described below.” |
| Line 4 | “Specific use not recorded on the Centralized Authorization File (CAF).” “If the power of attorney is for a specific use not recorded on CAF, check this box.” |
| Line 5a | “Additional acts authorized. In addition to the acts listed on line 3 above, I authorize my representative(s) to perform the following acts” |
| Line 5a, boxes | “Access my IRS records via an Intermediate Service Provider;” “Authorize disclosure to third parties;” “Substitute or add representative(s);” “Sign a return;” and “Other acts authorized:” |
| Line 5b | “Specific acts not authorized.” “My representative(s) is (are) not authorized to endorse or otherwise negotiate any check”, with “issued by the government in respect of a federal tax liability.” |
| Line 6 | “Retention/revocation of prior power(s) of attorney.” “The filing of this power of attorney automatically revokes all earlier power(s) of attorney on file with the Internal Revenue Service for the same matters and years or periods covered by this form.” “If you do not want to revoke a prior power of attorney, check here”. “YOU MUST ATTACH A COPY OF ANY POWER OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.” |
| Line 7 | “Taxpayer declaration and signature.” “If a tax matter concerns a year in which a joint return was filed, each spouse must file a separate power of attorney even if they are appointing the same representative(s).” |
| Line 7, if left blank | “IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER.” |
Where the number comes from
Line 3 entries come from you. “In order for the power of attorney to be valid, you must enter the description of the matter, the tax form number (where applicable), and the year(s) or period(s) (where applicable).” “Representation only applies for the years or periods listed on line 3.” The instructions bar general entries and say what follows: “The IRS will return any power of attorney with a general reference.” On timing: “You may list the current year/period and any tax years or periods that have already ended as of the date you sign the power of attorney.” “the IRS will not record on the CAF system future tax years or periods listed that exceed 3 years from December 31 of the year that the IRS receives the power of attorney.”
Line 4 turns on the type of matter. “Check the box on line 4 if the power of attorney is for a specific use or issue that the IRS will not record on the CAF.” What happens to the paper differs: “If you check the box on line 4, the representative should mail or fax the power of attorney to the IRS office handling the matter.” “Otherwise, the representative should bring a copy of the power of attorney to each meeting with the IRS.”
Line 5a is where you add to the default. “Check the box for the additional acts authorized and provide details in the space provided (if applicable).” For each box the instructions give a rule. On the service-provider box: “Your representative is not authorized to use an Intermediate Service Provider to retrieve your confidential tax information indirectly from the IRS unless you check the box on line 5a.” On adding a representative: “Your representative cannot substitute or add another representative unless you provide your written permission or specifically delegate this authority to your representative by checking the box on line 5a.” On disclosure: “A representative cannot execute consents that will allow the IRS to disclose your tax return or return information to a third party unless you specifically delegate this authority to the representative by checking the box on line 5a.” On signing a return: “The power to sign tax returns may be granted only in limited situations.” The regulation cited in the instructions “permits another person to sign an income tax return for you only in these circumstances:” “Disease or injury,” “Specific permission is requested of and granted by the IRS for other good cause.” It also lists a continuous absence from the United States as a third circumstance.
Line 5b is the opposite list: “List the act or acts you do not want your representative(s) to perform on your behalf.” Line 6 follows from the rule on the form. The instructions add: “If you do not want to revoke any existing power(s) of attorney, check the box on line 6 and attach a copy of the power(s) of attorney.” “Filing Form 2848 will not revoke any Form 8821 that is in effect.”
Line 7 is your signature. “You must handwrite your signature on Form 2848 if you file it by mail or by fax.” “Digital, electronic, or” typed-font “signatures are not valid signatures for Forms 2848 filed by mail or by fax.” For an individual: “You must sign and date the power of attorney.” On timing between signatures: “Generally, the taxpayer signs first, granting the authority and then the representative signs, accepting the authority granted.” “the representative must sign within 45 days from the date the taxpayer signed (60 days for authorizations from taxpayers residing abroad).”
Where it goes next
After line 7 the representative completes Part II, covered in Form 2848 Part II. On filing: “If you check the box on line 4, mail or fax Form 2848 to the IRS office handling the specific matter.” “If you did not check the box on line 4, you can choose how to submit your Form 2848 from the options below.” The instructions list online, fax and mail, and the mailing and fax addresses sit in a Where To File Chart that depends on where you live; this page does not reproduce it, so use the chart in the instructions. For the notices that may follow, see IRS notices and how to respond to an IRS notice. A form with a narrower purpose is Form 8821.
Time limits and ages in the line 3 to 7 instructions
| Where | What the IRS prints |
|---|---|
| Future tax years on line 3 | “the IRS will not record on the CAF system future tax years or periods listed that exceed 3 years from December 31 of the year that the IRS receives the power of attorney” |
| Signing order | “the representative must sign within 45 days from the date the taxpayer signed (60 days for authorizations from taxpayers residing abroad)” |
| Taxpayer under 18 | “individuals who are under 18 years of age and cannot sign” |
These are the day, year and age figures the line 3 to 7 instructions print, quoted as printed.
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
- Writing a general entry on line 3. The instructions say “Do not use a general reference such as” an all years or all taxes entry, and “The IRS will return any power of attorney with a general reference.”
- Sending the form unsigned or undated. The form says “IF NOT COMPLETED, SIGNED, AND DATED, THE IRS WILL RETURN THIS POWER OF ATTORNEY TO THE TAXPAYER.”
- Leaving line 6 alone when an earlier power of attorney should stay. The form says “The filing of this power of attorney automatically revokes all earlier power(s) of attorney on file with the Internal Revenue Service for the same matters and years or periods covered by this form.”
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.