How to fax Form 2848 (power of attorney) to the IRS
Form 2848 lets someone represent you before the IRS - usually an attorney, a CPA or an enrolled agent. You can mail it, submit it online, or fax it. Faxing is quick, but the IRS sends back forms with a few common mistakes, so it's worth checking them before you send.
Checked on October 19, 2026 against the Instructions for Form 2848 (Rev. September 2021, page updated April 30, 2026) on irs.gov. The IRS says fax numbers may change without notice, so open the instructions on the day you send.
What Form 2848 does
It authorizes a person to represent you before the IRS: to talk to the IRS for you about the matters you list, and to see your confidential tax information for those matters.
If you only want someone to see your tax information, without representing you, the right form is Form 8821.
The person you name must be eligible to practice before the IRS. The instructions list the designations, including attorney, CPA, enrolled agent, officer, full-time employee and certain family members.
Check these before you fax
Sign by hand. For a Form 2848 sent by fax or mail, the IRS says digital, electronic or typed-font signatures are not valid. If you signed electronically, the form can only be submitted online.
List exact years on line 3. Write the type of tax, the form number and the specific years or periods. A general entry like "All years" gets the form returned. Future years are accepted, but the IRS won't record years more than 3 years after December 31 of the year it receives the form.
Mind the 45-day window. If you sign first, your representative has 45 days from your signature date to sign (60 days if you live abroad). If the representative signs first, there's no time limit for you.
Keep earlier authorizations if you need them. A new Form 2848 generally replaces earlier powers of attorney on file for the same matters. To keep an earlier one, check the box on line 6 and attach a copy of it.
Where to fax Form 2848
The fax number depends on where you, the taxpayer, live:
| If you live in | Fax |
|---|---|
| Alabama, Arkansas, Connecticut, Delaware, District of Columbia, Florida, Georgia, Illinois, Indiana, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Mississippi, New Hampshire, New Jersey, New York, North Carolina, Ohio, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, Virginia, West Virginia | 855-214-7519 (Memphis) |
| Alaska, Arizona, California, Colorado, Hawaii, Idaho, Iowa, Kansas, Minnesota, Missouri, Montana, Nebraska, Nevada, New Mexico, North Dakota, Oklahoma, Oregon, South Dakota, Texas, Utah, Washington, Wisconsin, Wyoming | 855-214-7522 (Ogden) |
| APO and FPO addresses, American Samoa, Northern Mariana Islands, Guam, US Virgin Islands, Puerto Rico, or outside the United States | 855-772-3156, or 304-707-9785 from outside the US |
One exception: if you checked the box on line 4 (a specific use the IRS won't record on its authorization file), fax the form to the IRS office handling that matter instead.
These are the same numbers as for Form 8821. See all IRS numbers on one page: IRS fax numbers by form.
How to fax it from your iPhone
- Fill in the form and sign it by hand, along with your representative's signature in Part II.
- Add a short cover sheet with your name, phone number, "Form 2848" and the page count.
- In HonestFax, scan the signed pages. The app straightens the pages and fixes the contrast.
- Choose United States and enter the number from the table above.
- Check the price on screen and send. When it says Delivered, the IRS fax machine accepted every page.
Step-by-step basics with screenshots: how to send a fax from your iPhone. Other IRS forms you can fax are in faxing the IRS.
Faxing vs. submitting online
The IRS also accepts Form 2848 online at IRS.gov/Submit2848, which needs a Secure Access account. Online is the only option if the form was signed electronically. If your representative uses an IRS Tax Pro Account, the instructions say most requests made there record immediately.
Faxing makes sense when the form is already signed on paper, or when you don't have a Secure Access account.
Frequently asked questions
Can I fax Form 2848 with an electronic signature? No. For fax and mail, the IRS requires handwritten signatures. Electronically signed forms can only be submitted online.
Do I need to fax the instructions too? No. Send the pages of the form you filled in and signed, plus a cover sheet if you like.
Does a new Form 2848 cancel my Form 8821? No. According to the instructions, filing Form 2848 doesn't revoke a Form 8821 that's in effect.
How do I know the IRS received it? A delivered fax means the IRS fax machine accepted every page. Keep that confirmation. See how to confirm a fax was received.