Important Reminders

Form 8821. Form 8821, Tax Information Authorization, can be used only to authorize disclosure of tax information to a third party. See When Is a Power of Attorney Not Required, later. To appoint a representative, use Form 2848, Power of Attorney and Declaration of Representative.

Non-IRS powers of attorney. A general, durable, or even a limited power of attorney will be accepted by the IRS if it satisfies the same requirements as does Form 2848. If the non-IRS power of attorney does not contain all the required information, the attorney-in-fact (the representative) appointed by the non-IRS power of attorney may be able to add the missing information by attaching a Form 2848. See Non-IRS powers of attorney, under When Is a Power of Attorney Required, later.

Facsimile copies. The IRS will accept a copy of a power of attorney that is submitted by facsimile transmission (FAX) if the appropriate IRS office is equipped to receive it.

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