Financial Caregiving 101

Instructions for Filling Out IRS Form 2848: Power of Attorney and Declaration of Representative

By
Cameron Huddleston

February 10, 2025

If you are the financial caregiver for a parent, grandparent or other family member, you likely are in charge of filing that person’s tax return. It’s important to realize that you can’t simply sign a return for that person.

For starters, you need to be your parent or loved one’s power of attorney. Then you’ll need to include Form 2848 when filing a federal tax return for that person.

What is a Form 2848?

Form 2848 allows taxpayers to name someone to represent them before the IRS. If your parent is no longer competent and you are your parent’s power of attorney, you can fill out the form to appoint yourself as a representative.

You can download a Form 2848 from IRS.gov or access the file in the image below.

How to fill out the form 2848 instructions

Line 1 – Taxpayer information: List your parent’s personal information here, as your parent is the taxpayer using the form to appoint a representative. You’ll list your parent’s Social Security number as the taxpayer identification number.

Line 2 – Representative: List your personal information here if you will be the representative. You need to include a CAF number. If you don’t have one, enter “none” and the IRS will assign a number to you.

Line 3 – Acts authorized: These are the acts you are being authorized to perform. If you’re simply filing a return for a parent, list “Income” under “Description of Matter.” Write 1040 for the tax form number. Under “Years or Periods,” be specific. Do not write “all years.” Instead, list the current tax year for which you are filing a return.

Line 4 – Specific use not recorded on CAF: Mark this box only if your power of attorney designation is one-time or specific use power of attorney.

Line 5a – Additional acts authorized: Mark the box “Sign a return” if you need to sign your parent’s tax return because they are not capable. Include the necessary statement as required by the IRS.

Line 5b – Specific acts not authorized: Leave this blank unless there are specific acts your parent doesn’t want you to perform.

Line 6 – Retention/revocation of prior power of attorney: Mark this box only if you don’t want a previously appointed power of attorney to be revoked.

Line 7 – Signature of taxpayer: Your parent can sign the form if they are capable. If not, you can sign as power of attorney.

Part II – Declaration of representative: List the letter designation that best describes you. Likely, it will be “f” if you are a family member.

The Instructions for Form 2848 provide the address where you should file the form, depending on the state where your parent lives. If you make a mistake on the form, the IRS will notify you by mail of the mistake and request that you file the form again to fix it.

Cameron Huddleston

Cameron Huddleston is an editor-at-large at Carefull and the author of Mom and Dad, We Need to Talk: How to Have Essential Conversations With Your Parents About Their Finances _.