Form 2848 (SP), Power of Attorney and Declaration of Representative (Spanish Version)

Form 2848 (SP), Power of Attorney and Declaration of Representative (Spanish Version), is the Spanish-language IRS form a taxpayer signs to authorize a qualified person to represent them before the Internal Revenue Service (IRS), and on which that representative declares eligibility to practice.

The printed title is "Poder Legal y Declaración del Representante" (OMB No. 1545-0150, Rev. January 2021). It has two parts. Part I, the power of attorney, holds the taxpayer's information (line 1), the representatives (line 2), the matters and years covered (line 3), the box for uses not recorded on the Centralized Authorization File, or CAF (line 4), additional and excluded actions (lines 5a and 5b), the choice to keep earlier powers of attorney (line 6) and the taxpayer's signature (line 7). Part II is the representative's declaration, where each representative gives a designation from (a) to (r), such as attorney, certified public accountant or enrolled agent.

The form is recognized only for representation before the IRS. It lets the representative inspect and receive your confidential tax information and act on the matters you list, except for actions you exclude on line 5b. It does not relieve you of your own tax obligations.

This is the Spanish version of Form 2848: the printed text is Spanish, while entries must be written in English. If you only want someone to inspect or receive your tax information, without representing you, the instructions point to Form 8821 instead.

Any taxpayer who wants to authorize an individual eligible to practice before the IRS to represent them uses this form: individuals, businesses and other entities, estates, employee plans, trusts and similar taxpayers each complete their own, following the line 1 instructions for their type.

Conditions the instructions attach:

• Each taxpayer files a separate form. Spouses who filed a joint return each need their own Form 2848 (SP), even if both name the same representatives.
• Who signs for the taxpayer. An individual signs for themselves. For an individual under 18 who cannot sign, a parent or a court-appointed guardian (with the court documents) may sign. A corporate officer, partner, trustee, executor or similar person signs for an entity and certifies legal authority to do so.
• Who may be a representative. Only individuals who qualify to practice before the IRS, under the Part II designations (a) to (r). An unenrolled return preparer has limited representation rights and must hold a valid PTIN. Anyone may represent a person before IRS employees when the representation takes place outside the United States.
• Not for this form: inspecting or receiving tax information without representation (Form 8821). A fiduciary uses Form 56, Notice Concerning Fiduciary Relationship, to notify the IRS of the fiduciary relationship, and may then sign a power of attorney for the person or entity.

File Form 2848 (SP) when you want a representative to act for you before the IRS on a specific matter. The form itself prints no due date.

Timing rules in the instructions:

• In the usual case, the taxpayer signs first and the representative then signs within 45 days (60 days if the taxpayer lives abroad). If the representative signs first, there is no time limit for the taxpayer to sign.
• On line 3 you may list current, past and future years or periods. The IRS will not record in the CAF future periods more than 3 years after December 31 of the year in which it receives the form.
• Filing a new form automatically revokes earlier powers of attorney on file for the same matters and periods, unless you check the line 6 box.

The IRS processes forms in the order received, whether submitted online, by fax or by mail, and does not notify you when processing is finished; it publishes a processing status page for Forms 2848 and 8821.

You can submit Form 2848 (SP) online, by fax or by mail.

• Online: upload the form at IRS.gov/Submit2848. You need a Secure Access account, you submit one form at a time (even for spouses filing jointly) and you get an email confirmation. Accepted formats are PDF, JPG or GIF; save any attachments in the same file as the form. If you already faxed or mailed a form, do not submit it online. Electronic signatures are accepted only for forms submitted online.
• Fax or mail: the form must carry a handwritten ("wet" ink) signature. Use the address or fax number for your location in the instructions' table; the numbers may change without notice.
  • 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 and West Virginia: Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118; fax 855-214-7519.
  • 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 and Wyoming: Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201; fax 855-214-7522.
  • APO and FPO addresses, American Samoa, the Northern Mariana Islands, Guam, the U.S. Virgin Islands, Puerto Rico, or a foreign country or other place outside the United States: Internal Revenue Service, International CAF Team, 2970 Market Street, MS: 4-H14.123, Philadelphia, PA 19104; fax 855-772-3156, or 304-707-9785 for taxpayers outside the United States.
• Line 4 box checked: mail or fax the form to the IRS office handling the matter.

FillingPDF lets you fill out and download the PDF; submission follows the channels above.