Form 2848 vs Form 8821: letting someone deal with the IRS for you

Most people with an accountant need the IRS to be able to talk to them. Which form you sign decides whether your adviser can act for you or only see your information. This guide explains the difference and how to set them up.

By Muhammad Bilal, Chartered Accountant. Reviewed by Awais Jameel, Chartered Accountant. Checked against official sources on . 2 minute read.

Short answer

Form 2848 vs Form 8821: Form 2848 is a power of attorney that lets a CPA, enrolled agent or attorney represent you before the IRS, speak for you and act on notices. Form 8821 only lets the person you name see and receive your tax information; they cannot represent you. Both cover the tax types and years you list, and can be submitted online.

At a glance

Form 2848
Power of attorney: representation
Who can represent
CPAs, enrolled agents, attorneys and some others
Form 8821
Information only: no representation
Who can be named on 8821
Any individual or firm
Covers
The tax types and periods you list
Submit
Online, by fax or by mail
Form 2848 vs Form 8821: letting someone deal with the IRS for youSteps: 1. Choose the form; 2. List tax types, forms and periods; 3. Sign; 4. Submit; 5. Wait for it to be recorded.THE PROCESS AT A GLANCEForm 2848 vs Form 8821: letting someone deal withthe IRS for you1Choose the formForm 2848 forrepresentation; Form8821 for informationonly2List tax types,forms and periodsBe specific, such asincome tax, Form 1040,2024 to 20263SignYou, or an officer ormember for a business4SubmitOnline through theIRS's submission tool,or by fax or mail tothe IRS unit in theinstructions5Wait for it to berecordedOn the IRS CentralizedAuthorization File,before the IRS willspeak to the personnamedChecked against official sourcesTax BakersForm 2848 vs Form 8821: letting someone deal with the IRS for youSteps: 1. Choose the form; 2. List tax types, forms and periods; 3. Sign; 4. Submit; 5. Wait for it to be recorded.THE PROCESS AT A GLANCEForm 2848 vs Form 8821: lettingsomeone deal with the IRS for you1Choose the formForm 2848 for representation; Form 8821 forinformation only2List tax types, forms and periodsBe specific, such as income tax, Form 1040,2024 to 20263SignYou, or an officer or member for a business4SubmitOnline through the IRS's submission tool, orby fax or mail to the IRS unit in theinstructions5Wait for it to be recordedOn the IRS Centralized Authorization File,before the IRS will speak to the personnamedChecked against official sourcesTax Bakers
The process at a glance: 1. Choose the form; 2. List tax types, forms and periods; 3. Sign; 4. Submit; 5. Wait for it to be recorded.

How do they compare?

Form 2848Form 8821
PurposeRepresentation before the IRSAccess to tax information
Who can be namedCPAs, enrolled agents, attorneys, and certain others with limited rightsAnyone, including a bookkeeper, lender or family member
Can speak and negotiate for youYesNo
Can receive notices and transcriptsYesYes
Can sign returns for youOnly in limited casesNo

Who can be named on Form 2848 depends on credentials. See EA vs CPA vs tax preparer.

How do you set one up?

  1. Choose the form

    Form 2848 for representation; Form 8821 for information only.

  2. List tax types, forms and periods

    Be specific, such as income tax, Form 1040, 2024 to 2026.

  3. Sign

    You, or an officer or member for a business.

  4. Submit

    Online through the IRS's submission tool, or by fax or mail to the IRS unit in the instructions.

  5. Wait for it to be recorded

    On the IRS Centralized Authorization File, before the IRS will speak to the person named.

How long do they last?

For the periods listed. Future periods can be included only up to three years after the date the IRS receives the form. A new form for the same tax matter can revoke earlier ones unless you tell the IRS to keep them.

How do you revoke one?

Send the IRS a copy of the form with "REVOKE" written across the top, signed and dated, or file a new form stating that earlier ones are revoked. A representative can withdraw in the same way.

Can a foreign owner use them?

Yes. A foreign owner of a US LLC can sign a Form 2848 so a US representative can deal with the IRS on the LLC's Form 5472 or the owner's Form 1040-NR. See filing US forms from abroad and who can represent you.

Want us to deal with the IRS for you?

We prepare and submit the right authorization, then handle IRS notices and calls on your behalf.

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Questions people ask

What is the difference between Form 2848 and Form 8821?

Form 2848 lets a qualified representative act for you before the IRS. Form 8821 only lets someone see your tax information.

Who can be my representative on Form 2848?

Mainly CPAs, enrolled agents and attorneys; certain others have limited rights.

Can I submit Form 2848 online?

Yes, through the IRS's online submission tool, as well as by fax or mail.

How do I revoke a power of attorney with the IRS?

Send a copy of the form marked REVOKE, signed and dated, or file a new form revoking earlier ones.

Sources

Every fee, date and rule on this page was taken from these official and primary sources.

  1. IRS: About Form 2848
  2. IRS: About Form 8821
  3. IRS: Submit forms 2848 and 8821 online

Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.

BookkeepingBookkeeping vs accounting vs tax preparation: who does whatDeadlines, penalties and IRS noticesHow to read an IRS notice and respond on timeForeign-owned and non-resident companiesSigning and filing US forms from abroad: e-signature, fax and mail

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This guide is general information. It is not tax or legal advice for your situation.