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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Electronic Signatures
Forms 2848 with an electronic signature image or digitized
image of a handwritten signature may only be submitted to the
IRS online at IRS.gov/Submit2848.
Electronic signatures appear in many forms. Acceptable
electronic signature methods include:
•
A typed name that is typed into the signature block;
•
A scanned or digitized image of a handwritten signature that
is attached to an electronic record;
•
A handwritten signature input onto an electronic signature
pad;
•
A handwritten signature, mark, or command input on a display
screen with a stylus device; or
•
A signature created using third-party software.
Note. If the taxpayer electronically signs Form 2848 in a remote
transaction, a third party submitting Form 2848 to the IRS on
behalf of the taxpayer must attest that he or she has
authenticated the taxpayer’s identity. A remote transaction for an
electronic signature occurs when the taxpayer is electronically
signing the form and the third-party submitter isn’t physically
present with the taxpayer.
To authenticate an individual taxpayer’s identity for remote
transactions, the third party must:
1. Inspect a valid government-issued photo identification
(ID) and compare the photo to the taxpayer via a self-taken
picture of the taxpayer or video conferencing. Examples of
government-issued photo ID include a driver’s license, employer
ID, school ID, state ID, military ID, national ID, voter ID, visa, or
passport;
2. Record the name, social security number (SSN) or
individual taxpayer identification number (ITIN), address, and
date of birth of the taxpayer; and
3. Verify the taxpayer’s name, address, and SSN or ITIN
through secondary documentation, such as a federal or state tax
return, IRS notice or letter, social security card, or credit card or
utility statement. For example, if a taxpayer changed their
address in 2020, a 2019 tax return can be used to verify the
taxpayer’s name and taxpayer identification number, and a
recent utility statement to verify the taxpayer’s address.
To authenticate a business entity taxpayer's identity for
remote transactions, the third party must:
1. Confirm through documentation that the individual who is
signing the form has authority to sign on behalf of the taxpayer.
See
determine who has this authority.
2. Inspect a valid government-issued photo ID of the
individual authorized to sign on behalf of the taxpayer (for
example, corporate officer, partner, guardian, tax matters
partner, partnership representative (PR) (or designated
individual (DI), if applicable), executor, receiver, administrator,
trustee) and compare the photo to the authorized individual via a
self-taken picture of the authorized individual or video
conferencing. Examples of a government-issued photo ID
include a driver's license, employer ID, school ID, state ID,
military ID, national ID, voter ID, visa, or passport.
3. Record the name, employer identification number (EIN),
and address of the business entity taxpayer.
4. Verify the business entity taxpayer's name, EIN, and
address through secondary documentation, such as a tax
information reporting form (for example, W-2, 1099, etc.), IRS
notice or letter, or utility statement.
If Form 2848 is electronically signed in a remote transaction, the
third party must authenticate the signing individual's identity and,
in the case of an entity taxpayer, must authenticate the
relationship between the entity taxpayer and the individual
signing on behalf of the taxpayer, unless the third party has
personal knowledge allowing the third party to authenticate this
information (for example, through a previous business
relationship; a personal relationship, such as an immediate
family member; or a similar relationship, such as between an
employer and an employee).
Authority Granted
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
(that is, sign agreements, consents, waivers, or other
documents) that you can perform with respect to matters
described in the power of attorney. Representatives are not
authorized to endorse or otherwise negotiate any check
(including directing or accepting payment by any means,
electronic or otherwise, into an account owned or controlled by
the representative or any firm or other entity with whom the
representative is associated) issued by the government in
respect of a federal tax liability. Additionally, unless specifically
provided in the power of attorney, this authorization does not
include the power to substitute or add another representative,
the power to sign certain returns, the power to execute a request
for disclosure of tax returns or return information to a third party,
or to access IRS records via an Intermediate Service Provider.
Representatives are not authorized to sign Form 907,
Agreement to Extend the Time to Bring Suit, unless language to
cover the signing is added on line 5a. See
Line 5a. Additional
Acts Authorized, later, for more information regarding specific
authorities.
Note. The power to sign tax returns may be granted only in
limited situations. See Line 5a. Additional Acts Authorized, later,
for more information.
Special Rules and Requirements for Unenrolled
Return Preparers
An unenrolled return preparer is an individual other than an
attorney, CPA, enrolled agent, enrolled retirement plan agent, or
enrolled actuary who prepares and signs a taxpayer's return as
the paid preparer, or who prepares a return but is not required
(by the instructions to the return or regulations) to sign the return.
Limited representation rights. 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
signature space on the form). Unenrolled return preparers
cannot represent taxpayers, regardless of the circumstances
requiring representation, before appeals officers, revenue
officers, attorneys from the Office of Chief Counsel, or similar
officers or employees of the Internal Revenue Service or the
Department of the Treasury. Unenrolled return preparers cannot
execute closing agreements, extend the statutory period for tax
assessments or collection of tax, execute waivers, execute
claims for refund, or sign any document on behalf of a taxpayer.
Representation requirements. Unenrolled return preparers
must possess a valid and active Preparer Tax Identification
Number (PTIN) to represent a taxpayer before the IRS, and must
have been eligible to sign the return or claim for refund under
examination.
the unenrolled return preparer must also possess (1) a valid
Annual Filing Season Program Record of Completion for the
calendar year in which the tax return or claim for refund was
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Instructions for Form 2848 (Rev. 09-2021)