The IRS Form 2848 is a power of attorney authorization that allows a tax professional to represent a taxpayer in front of the IRS. However, not all tax practitioners can represent taxpayers for all types of tax issues. The Clean Slate Tax program, for example, has specific requirements for representatives who want to participate in the program.
Below is a step-by-step guide on how to complete the IRS Form 2848 for Clean Slate Tax:
Step 1: Download the Form
Visit the IRS website or a trusted tax software provider to download the Form 2848. Make sure you select the Clean Slate Tax version of the form.
Step 2: Identify the Taxpayer and the Representative
Enter the taxpayer’s name, address, and taxpayer identification number (TIN) on line 1. On line 2, provide the representative’s name, address, and TIN. If the representative is an enrolled agent, a CPA, or an attorney, include their credentials in the “Title” section.
Step 3: Specify the Type of Tax
Check the box that corresponds to the type of tax issue that the representative will handle. For Clean Slate Tax, check the “Individual Income Tax” box on line 3.
Step 4: Provide the Tax Periods
List the specific tax periods that the representative will handle on line 4. For Clean Slate Tax, the tax periods are limited to 2019 and earlier years. If you have outstanding tax liabilities for 2020 and 2021, you will need to resolve those separately.
Step 5: Grant Specific Powers
Grant the specific powers that you want the representative to have on lines 5 through 10. For Clean Slate Tax, you should select all six powers, which include the ability to receive and inspect confidential tax information, to sign and file tax returns, and to attend and present at conferences and hearings.
Step 6: Signature and Date
Sign and date the form on line 11. If the taxpayer is unable to sign, a third-party designee may sign on their behalf. The representative must also sign and date the form on line 12.
Step 7: File the Form
Send the completed Form 2848 to the IRS office handling your case. Keep a copy of the form for your records.
Frequently Asked Questions:
Q: Can I change or revoke Form 2848?
A: Yes. You can change or revoke the power of attorney authorization at any time by submitting a new Form 2848 or a written statement to the IRS.
Q: Can I appoint multiple representatives for the same tax issue?
A: Yes. You can list more than one representative on Form 2848, but each representative must be authorized to handle a specific tax issue.
Q: What are the powers granted to a tax representative?
A: The powers granted to a tax representative depend on the type of tax issue and the specific needs of the taxpayer. Always review the form carefully and select the powers that align with your goals.
Q: Can I complete Form 2848 electronically?
A: Yes. The IRS accepts electronic signatures and submissions of Form 2848 through approved tax software and online platforms.
Form 2848 for Clean Slate Tax is an essential tool for taxpayers who want to avail themselves of the benefits of the program. By following these steps and considering the FAQs, you can complete the form accurately and efficiently, empowering your tax representative to help you achieve a fresh start.