How to Fax Form 2848 (IRS Power of Attorney) in 2026
Review the completed form, signature and correct IRS route.

Form 2848 instructions 2026: summary
The current Instructions for Form 2848 are the 09/2021 revision (IRS page last reviewed 30 April 2026; re-checked 15 October 2026). In short:
- Purpose: Form 2848 authorizes an eligible individual to represent you before the IRS. For disclosure only, use Form 8821.
- How to file: online at IRS.gov/Submit2848 or through Tax Pro Account, or by fax or mail using the Where To File Chart below.
- Signature: fax and mail filings need a handwritten signature. Electronic signatures are accepted only online.
- Line 3: list the matter, form number and specific years or periods; "All years" or "All taxes" is returned.
- Line 4: a specific-use form goes to the IRS office handling that matter, not the CAF numbers.
- Joint filers: each spouse files a separate Form 2848.
Our IRS fax numbers directory explains why CAF numbers differ from other IRS form routes.
This guide quotes the live Instructions for Form 2848 Where To File Chart (revision 09/2021; page last reviewed 30 April 2026; re-checked 8 October 2026) and the IRS submit power of attorney page. Routing and numbers can change without notice. Re-check IRS.gov the day you send.
Numbers checked 8 October 2026: use the official IRS instructions for this form. Fax numbers can change without notice. Each “Fax to this number now” link opens the send composer with that IRS number filled in. Sending starts at $0.99 for up to 10 document pages, with $0 on failed delivery. A card authorization may remain pending until your bank releases it.
Only need the fax number? See where to fax Form 2848 for the CAF unit fax numbers and mailing addresses by state.
Prefer guided filing? File Form 2848 for $19.99. The service helps prepare and transmit your packet; IRS acceptance and processing are separate from successful fax delivery.
Where to mail or fax Form 2848
The IRS publishes three CAF destinations for Form 2848, by mail or fax, not one nationwide line. Route by the taxpayer's residence (chart re-checked on IRS.gov 15 October 2026):
| IF you live in… | Mail address (live chart) | Form 2848 fax number |
|---|---|---|
| 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, or West Virginia | Internal Revenue Service, 5333 Getwell Road, Stop 8423, Memphis, TN 38118 | 855-214-7519 (Fax to this number now) |
| 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, or Wyoming | Internal Revenue Service, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201 | 855-214-7522 (Fax to this number now) |
| All APO and FPO addresses, American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the U.S. Virgin Islands, Puerto Rico, a foreign country, or otherwise outside the United States | Internal Revenue Service, International CAF Team, 2970 Market Street, MS: 4-H14.123, Philadelphia, PA 19104 | 855-772-3156 (Fax to this number now) · 304-707-9785 (Fax to this number now) (outside the United States) |
Source: IRS. Instructions for Form 2848, Where To File Chart. The chart footnote says these numbers may change without notice; check IRS.gov/Form2848 under Recent Developments.
855 numbers are US toll-free. From outside the United States, the live chart lists 304-707-9785 (Fax to this number now) for the International CAF Team. Dial as +1-304-707-9785 (Fax to this number now) when calling from abroad.
This post is the dedicated Form 2848 walkthrough. The IRS fax numbers directory links to this guide for the CAF chart and signature rules. For the broader fax-to-IRS hub, see How to fax the IRS in 2026.
Form 2848 authorizes an eligible individual to represent you before the IRS and to inspect and/or receive your confidential tax information for the matters you list. Eligible designations appear in Part II (items (a), (r)) of the live form.
Form 2848 vs Form 8821 (do not merge them)
| Form | What it does | Representation? |
|---|---|---|
| Form 2848 | Power of attorney, authorizes an eligible individual to represent you before the IRS | Yes (within the acts you authorize) |
| Form 8821 | Tax Information Authorization (TIA), authorizes someone to inspect and/or receive your confidential tax return information | No |
Live Instructions for Form 2848 say to use Form 8821 when you want disclosure only and do not want to authorize representation. Live Instructions for Form 8821 are the TIA source, cite them for contrast, but do not fax Form 8821 under this Form 2848 slug when what you need is a power of attorney. Disclosure-only filings use Form 8821 by fax. Walkthrough: How to fax Form 8821 in 2026.
Unenrolled return preparers who do not meet the representation requirements in i2848 may still be authorized to inspect/receive information on a Form 8821, that still is not representation.
Handwritten signature only on fax or mail
This is the rule that trips online-fax senders.
Live i2848 (Line 7 / How To File / Electronic Signatures):
- Fax or mail: you must handwrite your signature. Digital, electronic, or typed-font signatures are not valid on Forms 2848 filed by fax or mail.
- Electronic signature (typed name in the signature block, scanned/digitized image of a handwritten signature, signature pad, stylus, or third-party software): you must submit online at IRS.gov/Submit2848.
The IRS submit power of attorney page repeats the same split: fax or mail = handwritten signature only; online options accept electronic or handwritten signatures depending on the channel (Tax Pro Account / Submit Forms 2848 and 8821 Online).
Practical fax workflow:
- Complete Form 2848 as a fillable PDF or typed form.
- Print, wet-ink sign Part I (taxpayer) and Part II (representative), then scan in black and white at 300 DPI or higher, or print, sign, and use a scanner app that produces a straight, high-contrast PDF.
- Do not stamp a cursive font or paste a signature image onto a PDF and fax that as if it were wet ink.
If the representative signs first, the taxpayer has no required time limit in the instructions. If the taxpayer signs first, the representative must generally sign within 45 days (domestic) or 60 days (taxpayers residing abroad).
How to prepare Form 2848 before you fax
Use the current PDFs from IRS.gov: Form 2848 and Instructions for Form 2848 (both HTTP 200 when re-checked 8 October 2026). Confirm the live revision the day you file.
- Line 1. Taxpayer information. Enter the taxpayer only (not the representative’s address). Spouses or former spouses on a joint return each need a separate Form 2848.
- Line 2. Representative(s). Name eligible individuals only. CAF number (or “None”), PTIN if applicable. You may check the box so a representative receives copies of notices, at most two representatives (or Form 8821 designees) can receive notice copies for the same matter(s).
- Line 3. Acts authorized. Description of matter, tax form number, and year(s)/period(s). Do not write “All years,” “All periods,” or “All taxes”, the IRS will return that power of attorney. Future years recorded on the CAF generally cannot exceed 3 years from December 31 of the year the IRS receives the form.
- Line 4. Specific use. Check only if the matter is not recorded on the CAF (for example, certain EIN applications, private letter rulings, FOIA). Then fax/mail the office handling that matter.
- Lines 5a / 5b. Add or withhold specific acts (substitute representative, third-party disclosure, signing a return in limited situations, and so on) only when the live instructions call for it.
- Line 6. Filing a new CAF Form 2848 generally revokes earlier CAF powers for the same matter unless you check the retention box and attach copies of the powers you want to keep. Filing Form 2848 does not revoke a Form 8821.
- Part II. Declaration of Representative. Each listed representative signs in order, with designation (a), (r) and licensing details.
Authorizing a representative does not relieve you of your tax obligations. Address changes on Form 2848 do not update your last known address, use Form 8822 / 8822-B for that.
How to fax Form 2848
+----------------------------------------------------------------------+
| FAX CHECKLIST (DAY YOU SEND) |
+----------------------------------------------------------------------+
| 1. Open IRS.gov/instructions/i2848 Where To File Chart |
| 2. Confirm East / West / International (or line-4 office) |
| 3. Wet-ink signed Form 2848 (taxpayer + representative) |
| 4. High-contrast PDF scan (300+ DPI black-and-white) |
| 5. Cover sheet: Form 2848, taxpayer name, TIN last-4, page count |
| 6. Fax the matching CAF number from the live chart |
| 7. Save the transmission receipt with your copy of the signed form |
+----------------------------------------------------------------------+
- Re-check the live Where To File Chart on Instructions for Form 2848 immediately before you transmit. Do not rely on a saved blog post or last year’s cheat sheet.
- If line 4 is checked, fax or mail the IRS office handling that specific matter, not the general CAF East/West numbers.
- Use a clean PDF. CAF intake is scanned. Straight pages, dark wet-ink signatures, no gray photo backgrounds.
- Add a short cover sheet. Form name (Form 2848), taxpayer name, last four of SSN/EIN, page count, date, and a callback number. Keep full SSNs off the cover.
- Send to the matching number from the table above (855-214-7519 (Fax to this number now), 855-214-7522 (Fax to this number now), 855-772-3156 (Fax to this number now), or 304-707-9785 (Fax to this number now)).
- Keep proof. A cloud-fax delivery receipt (timestamp, page count, called number, receiving-terminal handshake) is the record you control on send day.
Upload the signed PDF from Send or receive a fax, no machine or phone line required. SingleFax transmits the pages you upload; it does not practice before the IRS or act as your representative.
Online alternatives (when you are not faxing):
- Tax Pro Account. IRS notes faster processing for certain authorizations; many requests record immediately to the CAF.
- IRS.gov/Submit2848, required path if you use an electronic signature (Secure Access account required).
If you already faxed or mailed a form, the IRS submit page says not to submit the same form online again.
Revocation and withdrawal
- Taxpayer revoke: write REVOKE across the top of the first page, sign and date below, then mail or fax a copy using the Where To File Chart (or the office handling a specific matter). Without a copy, send a signed statement that lists the matters/years and each representative whose authority is revoked (or “revoke all years/periods”).
- Representative withdraw: write WITHDRAW across the top, sign and date, and send the same way (or a signed withdrawal statement).
Frequently asked questions
What is the form 2848 fax number?
The fax number for Form 2848 depends on the taxpayer’s residence; there is no single nationwide number. As of the 30 April 2026 i2848 page review (re-checked 8 October 2026), the live Where To File Chart lists 855-214-7519 (Fax to this number now) (CAF East / Memphis), 855-214-7522 (Fax to this number now) (CAF West / Ogden), and international 855-772-3156 (Fax to this number now) plus 304-707-9785 (Fax to this number now) (outside the United States). Route by the taxpayer’s residence (or the international row).
What is the IRS POA fax number?
There is no single IRS power of attorney fax number. Fax Form 2848 to the CAF unit for the taxpayer's residence: 855-214-7519 (Memphis, CAF East), 855-214-7522 (Ogden, CAF West), or the International CAF Team at 855-772-3156 or 304-707-9785 (outside the United States). See where to mail or fax Form 2848 for the state list and mailing addresses. If you checked line 4, fax the office handling that specific matter instead.
Can I e-sign Form 2848 and then fax it?
No. Wet-ink / handwritten signature only for fax or mail. Electronic signatures go through IRS.gov/Submit2848 only.
Is Form 2848 the same as Form 8821?
No. 2848 = representation (power of attorney). 8821 = tax information authorization only. See the contrast table above; do not merge the forms.
Do I fax Form 2848 to the same number as Form SS-4 or Form 2553?
No. EIN (SS-4), S-corp election (2553), and CAF power-of-attorney (2848) use different IRS units and different numbers. See the IRS fax numbers directory, Form SS-4 by fax, and Form 2553 by fax.
How long does CAF processing take?
The IRS processes Forms 2848 in the order received, whether online, fax, or mail. Tax Pro Account is described as faster for many requests (often recording immediately to the CAF). Check Form 2848 and 8821 processing status on IRS.gov rather than guessing a fixed turnaround.
Send Form 2848 with SingleFax
Print and wet-ink sign Form 2848, scan a clean PDF, then upload it from Send or receive a fax. Pick the CAF East, West, or International number from the live i2848 chart the day you send. Keep the transmission receipt with your signed copy.
SingleFax is a transmission service. It is not a CPA firm, law firm, or enrolled representative, and sending a fax through SingleFax does not create a power of attorney.
Related guides
- IRS Fax Numbers Directory 2026
- How to Fax Form 2553 (S-Corp Election) in 2026
- How to Fax Form 15397 (Recipient Statement Extension) in 2026
- How to Fax Form 4506-T (Tax Transcript) in 2026
- How to Apply for an EIN by Fax (Form SS-4)
- Can You Fax a Tax Return to the IRS?
- IRS and State Forms You Can Still Fax in 2026
Sources (checked 15 October 2026)
- Instructions for Form 2848 (09/2021; page last reviewed 30 April 2026). Where To File Chart, How To File, Electronic Signatures, Line 7 handwritten-signature rule
- Instructions for Form 2848 (PDF) (HTTP 200)
- Form 2848 (PDF) (HTTP 200)
- Submit power of attorney and tax information authorizations. Tax Pro Account, Submit2848, fax/mail handwritten-only
- Instructions for Form 8821. TIA contrast only (not merged into this slug)
Disclaimer: SingleFax provides document transmission. SingleFax is not a CPA firm or law firm, and this article is not tax, legal, or accounting advice. Confirm every fax number and signature rule on IRS.gov the day you file, and consult a licensed professional for your authorization.
Prepare an IRS fax cover sheet, keep the full TIN on the IRS form rather than the cover, and save your transmission confirmation. For other forms, use the IRS fax directory.