Updated October 24, 2026. Quick answer: Tax Topic 311 is the IRS page on power of attorney for tax matters. It says “Submit a power of attorney if you want to authorize an individual to represent you before the IRS.” The form it names is Form 2848.
Quick reference
| Item | What the IRS topic says |
|---|---|
| Form to authorize a representative | “You can use Form 2848, Power of Attorney and Declaration of Representative for this purpose.” |
| Who can represent you | “your representative must be an individual authorized to practice before the IRS” |
| Must the person be an attorney | “The individual you select does not need to be an attorney” |
| Joint filers | “Joint filers must execute their own separate power of attorney on Form 2848.” |
| Receive information only | “you can use Form 8821, Tax Information Authorization” |
Your right to a representative
The topic says “You have the right to retain an authorized representative of your choice to represent you in your dealings with the IRS.” It adds “You can choose to represent yourself before the IRS, or you may authorize someone to represent you.”
It also says “there are other categories of individuals authorized to practice before the IRS in addition to attorneys.”
Submitting Form 2848
The topic says “Your signature on the Form 2848 allows the individual or individuals named to represent you before the IRS and to receive your tax information for the matter(s) and tax year(s)/period(s) specified on the Form 2848.”
Line by line help is on the Form 2848 page, Part 1 lines 1 and 2 and Part 2, the declaration of representative.
The Centralized Authorization File
On what happens to the form, the topic says “Generally, when you submit a Form 2848, it’s included on the IRS’s Centralized Authorization File (CAF).”
It explains the purpose: “The CAF allows IRS personnel who don’t have access to the original power of attorney to determine whether you’ve authorized an individual to represent you.”
It also warns “It’s important that you fill out the Form 2848 correctly, sign, and date it, to prevent the CAF unit from rejecting it.”
When you only want someone to receive information
The topic says “If you want to allow a person to receive your tax information, but don’t want this person to represent you before the IRS, you can use Form 8821, Tax Information Authorization”. Topic 312 covers that form, and this site has a Form 8821 page. For further reading the topic lists “Publication 947, Practice Before the IRS and Power of Attorney”.
Where this comes from
This page describes the IRS page titled Topic no. 311, Power of attorney information, as served on irs.gov on October 24, 2026. The IRS page shows that it was last reviewed or updated on 24 Sep 2026. The IRS can change a topic after we read it, and the IRS page controls. General information, not tax or legal advice.
Common mistakes
- Thinking the representative has to be an attorney. The topic says “The individual you select does not need to be an attorney”
- Assuming spouses can share one form. The topic says “Joint filers must execute their own separate power of attorney on Form 2848.”
- Using Form 8821 to name a representative. Topic 312 says “You cannot, however, use Form 8821 to authorize an individual to represent you before the IRS.”
- Sending an incomplete form. The topic says to “fill out the Form 2848 correctly, sign, and date it”
Related: IRS tax topics by number, Form 2848, Form 8821, Form 2848 Part 1 lines 3 to 7, and Form 4506-T.
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Answer againSources
- IRS, Topic no. 311, Power of attorney information (irs.gov): https://www.irs.gov/taxtopics/tc311
- IRS, Tax topics index (irs.gov): https://www.irs.gov/taxtopics
- IRS, Topic no. 312, Disclosure authorizations (irs.gov): https://www.irs.gov/taxtopics/tc312
Read from the IRS pages linked above on October 24, 2026. General information, not tax or legal advice. The IRS topic page and the instructions for your own form control, and your own facts decide the outcome.