IRS updates Power of Attorney form


Tax Hot Topics newsletterThe IRS has updated Form 2848, “Power of Attorney and Declaration of Representative,” which is used to authorize an individual to represent a taxpayer before the IRS. The updated Form 2848, which was released in February, is not substantially different from the prior, 2018 version, but was modified to reflect certain changes resulting from the Tax Cuts and Jobs Act (TCJA). In particular, the form removes a reference to the Section 5000A shared responsibility payment, which was amended as a part of the TCJA.

Taxpayers and their representatives should take note of this new form, as well as other amended tax forms, and utilize the most recent, final form. Certain forms have been finalized, as a result of the TCJA and also the Bipartisan Budget Act of 2015. However, certain final forms still do not have final instructions


David Sites
Partner, Washington National Tax Office
T +1 202 861 4104

David Zaiken
Managing Director, Washington National Tax Office
T +1 202 521 1543

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