Representation before the IRS · Power of Attorney
Alternate forms of power of attorney (durable)
tax year · reviewed 2026-08-18 · I. Ohu
Form 2848 is not the only acceptable power of attorney. A general or durable power drafted under state law is accepted if it carries the information the regulation requires — and where it does not, there is a cure the attorney-in-fact may execute without going back to the taxpayer. That cure is the core of the topic: it is the one route that works when the taxpayer can no longer sign.
The rule
Form 2848 does two jobs at once (Reg. § 601.503(b)(1)). A properly completed Form 2848 satisfies the requirements for both a power of attorney under Reg. § 601.503(a) and a declaration of representative under Reg. § 601.502(c).
Other documents are accepted (Reg. § 601.503(b)(2)). The IRS will accept a power of attorney other than Form 2848 provided it satisfies Reg. § 601.503(a). To process it onto the Centralized Authorization File, a completed Form 2848 must be attached — and there the Form 2848 is not the operative power of attorney and need not be signed by the taxpayer, though the Declaration of Representative must be signed by the representative.
The required information (Reg. § 601.503(a)) is six items: the taxpayer’s name and mailing address; the taxpayer’s identification number — SSN and/or EIN, and Pub. 947 adds the ITIN; the employee plan number if applicable; the representative’s name and mailing address; a description of the matters authorized, including where applicable the type of tax, federal tax form number, specific year(s) or period(s), and in estate matters the decedent’s date of death; and a clear expression of the taxpayer’s intention as to the scope of authority granted. Pub. 947 restates the list and adds the taxpayer’s signature and date.
The declaration of representative (Reg. § 601.502(c)). A recognized representative must attach to the power of attorney a written declaration — Part II of Form 2848 is the regulation’s example — stating: I am not currently under suspension or disbarment from practice before the IRS or other practice of my profession by any other authority; I am aware of the regulations in Circular 230; I am authorized to represent the taxpayer(s) identified in the power of attorney; and I am an individual described in Reg. § 601.502(b) — which Pub. 947 renders as naming the capacity in which representation is undertaken.
An individual unable to make that declaration may not represent a taxpayer or perform the acts in Reg. §§ 601.504(a)(2) through (6).
The three kinds are defined (Reg. § 601.501(b)(9)). A general power authorises the attorney-in-fact to perform any or all acts the taxpayer can perform. A durable power is one “which specifies that the appointment of the attorney-in-fact will not end due to either the passage of time (i.e., the authority conveyed will continue until the death of the taxpayer) or the incompetency of the principal.” A limited power is limited in any facet, authorising only certain specified acts.
Durable and limited powers are expressly accepted (Reg. § 601.503(b)(4)). “Categories of powers of attorney not addressed in these rules (e.g., durable powers of attorney and limited powers of attorney) will be accepted by the Internal Revenue Service provided such documents satisfy §§ 601.503(b)(2) or (3).”
Incapacity (Pub. 947). A power of attorney is generally terminated if the taxpayer becomes incapacitated or incompetent. It can continue if the taxpayer authorises it on line 5a “Other acts authorized” of Form 2848 and the non-IRS durable power meets all the requirements for acceptance by the IRS.
Perfecting a defective document (Reg. § 601.503(b)(3)). The IRS will not accept a power of attorney lacking the information required by Reg. §§ 601.503(a)(1) through (5). The attorney-in-fact can cure the defect by executing a Form 2848 on the taxpayer’s behalf supplying it. Attaching that form to a copy of the original validates the original — it “will be treated in all circumstances as one signed and filed by the taxpayer” — provided both hold:
- the original power of attorney contemplates authorization to handle, among other things, Federal tax matters (the regulation’s example: language to the effect that the attorney-in-fact may perform any and all acts); and
- the attorney-in-fact attaches a statement, signed under penalty of perjury, that the original power of attorney is valid under the laws of the governing jurisdiction.
Current figures
| Item | Requirement | Authority |
|---|---|---|
| Required information | Six items in Reg. § 601.503(a), plus the taxpayer’s signature and date | Reg. § 601.503(a); Pub. 947 |
| Declaration of representative | Four statements, signed by the representative | Reg. § 601.502(c) |
| Onto the CAF | A Form 2848 attached — unsigned by the taxpayer, signed by the representative | Reg. § 601.503(b)(2) |
| Perfection | Federal tax authority contemplated, plus a penalty-of-perjury statement of state-law validity | Reg. § 601.503(b)(3) |
| Durable power | Appointment does not end by passage of time — authority running until the taxpayer’s death — or by the principal’s incompetency | Reg. § 601.501(b)(9)(ii) |
| Continuing through incapacity | Line 5a authorisation and a non-IRS durable power meeting IRS requirements | Pub. 947 |
How it works in practice
Two documents, two functions. Where a non-IRS power of attorney is used, the attached Form 2848 does administrative work only — it exists so the authorisation can reach the CAF. It is not the operative power of attorney and need not be signed by the taxpayer. What it must carry is the representative’s signed declaration, a personal statement of eligibility no state-law document can supply. Filing the pair with Part II unsigned is the common error.
The perfection route is why this topic exists. A general durable power drafted years ago will almost never list types of tax, form numbers and periods. Reg. § 601.503(b)(3) lets the attorney-in-fact fill the gap by executing a Form 2848 on the taxpayer’s behalf — which matters most where the taxpayer has since become incompetent and can no longer sign anything. The Form 2848 so executed, attached to a copy of the original, is treated in all circumstances as one signed and filed by the taxpayer.
Both conditions are strict. The original must contemplate federal tax matters — a power limited to selling a particular property will not do, one authorising “any and all acts” will. And the perjury statement is about state law: the attorney-in-fact swears the original is valid where made, not that it is sufficient for IRS purposes.
Who ends up as representative is a separate question. Perfecting the document does not make the attorney-in-fact eligible to practise. If they can, they may name themselves on the Form 2848; if not, they must name someone who can, and that person signs the Part II declaration. An individual who cannot truthfully make it may not represent at all.
Incapacity terminates a power of attorney by default — the rule most often got backwards. Continuation is not automatic and not a property of the Form 2848: Pub. 947 requires two things together, an authorisation on line 5a “Other acts authorized” and a non-IRS durable power meeting the IRS’s requirements. A Form 2848 alone, however drafted, does not survive the taxpayer’s incompetency.
A fiduciary is a different case. Reg. § 601.503(d) provides that when a fiduciary is involved, a power of attorney is not generally required — Form 56 is filed instead, the fiduciary standing in the taxpayer’s position. The regulation works through dissolved corporations, insolvent taxpayers, deceased taxpayers (executor, testamentary trustee, residuary legatee, distributee), taxpayers for whom a guardian has been appointed by a court of record, and taxpayers who have appointed a trustee. Where a court-appointed guardian exists, that is the Form 56 route — not a durable power.
The general durable power and the incompetent taxpayer
Marguerite signed a durable power of attorney in 2021 naming her son Theo, a CPA, as attorney-in-fact with authority to perform "any and all acts" on her behalf. It says nothing about tax types, form numbers or years. In 2026 she is declared incompetent, and an examination opens on her 2023 return.
Analysis. Not acceptable as filed — it omits the Reg. § 601.503(a)(5) matter description. But it can be perfected. Theo executes a Form 2848 on Marguerite's behalf supplying the missing information, attaches it to a copy of the original, and attaches a statement signed under penalty of perjury that the original is valid under the law of the governing jurisdiction. The "any and all acts" language means the original contemplates federal tax matters, so both conditions of Reg. § 601.503(b)(3) are met and the perfected document is treated in all circumstances as signed and filed by Marguerite. Because Theo is a CPA he may name himself as representative.
The sale-of-property power
A taxpayer executed a limited power of attorney authorising his broker to sell a specific commercial building, including signing "all documents necessary to complete the sale." A dispute later arises over the reported gain, and the broker attempts to perfect the document to represent him.
Analysis. It cannot be perfected. Reg. § 601.503(b)(3) requires the original to contemplate authorization to handle, among other things, Federal tax matters, and a power confined to a single transaction does not, however broad its transactional language. A limited power is acceptable under Reg. § 601.503(b)(4) only if it satisfies the requirements — this one does not. The taxpayer must sign a Form 2848.
Durability under state law is not continuation before the IRS. Reg. § 601.501(b)(9)(ii) defines a durable power; Pub. 947 then requires both a line 5a “Other acts authorized” authorisation and a non-IRS durable power meeting the IRS’s requirements before it operates through incapacity. Neither alone suffices.
Perfection needs federal tax authority in the original. A power confined to one transaction cannot be perfected, whatever its transactional breadth. The benchmark is language authorising “any and all acts.”
How this has changed
The regulations are stable: Reg. §§ 601.501 through 601.503 were published at 56 FR 24003–24005 on May 28, 1991, amended at 57 FR 27356 on June 19, 1992, and untouched since.
The change here is in the publication, and it is a removal. Older editions of Pub. 947 carried an express definition — a durable power of attorney is one not subject to a time limit which continues in force after the taxpayer’s incapacitation or incompetency. The current Pub. 947, last reviewed 30 April 2026, contains no such definition; “durable” now appears there only in the incapacity paragraph, the worked example and the perfection discussion.
The definition survives in the regulation. Reg. § 601.501(b)(9)(ii) carries it in stronger terms than the publication ever did: the appointment does not end by passage of time — authority continuing until the death of the taxpayer — or by the incompetency of the principal. A candidate meeting the old Pub. 947 wording is not misled on substance, only on where the rule now lives. What the publication adds is the practical limit: a power of attorney is generally terminated on incapacity, continuing before the IRS only where the taxpayer authorised it on line 5a and the durable power meets all requirements for acceptance. Durability under state law and continuation before the IRS are separate questions.
One divergence between the live sources is worth noting. Reg. § 601.502(c)(2) has the representative declare “I am aware of the regulations contained in Treasury Department Circular No. 230”; Pub. 947 and Part II of Form 2848 render it “I am subject to regulations contained in Circular 230.” The form’s wording is stronger, and is what a representative actually signs.
Exam focus
Know that the IRS will accept a non-IRS power of attorney containing the six items of Reg. § 601.503(a), and that a completed Form 2848 must be attached to reach the CAF — unsigned by the taxpayer, signed by the representative.
Know the two conditions for perfection under Reg. § 601.503(b)(3): the original must contemplate federal tax matters, and the attorney-in-fact must attach a statement under penalty of perjury that the original is valid under the laws of the governing jurisdiction.
Know the Reg. § 601.501(b)(9) definitions — general, durable and limited — and that a durable power is one whose appointment does not end by passage of time or the principal’s incompetency. Know separately that a power of attorney is generally terminated by incapacity before the IRS, continuing only with a line 5a authorisation plus an acceptable non-IRS durable power.
Know that durable and limited powers are expressly within Reg. § 601.503(b)(4), and that where a court-appointed guardian or other fiduciary is involved the route is Form 56.
Check yourself
1. A non-IRS power of attorney satisfies every requirement of Reg. § 601.503(a). What else is needed to get it recorded on the CAF? (A) Nothing further (B) A completed Form 2848 attached, signed by the representative but not the taxpayer (C) A completed Form 2848 signed by the taxpayer (D) A court order Answer: B. Reg. § 601.503(b)(2) — the attached Form 2848 is not the operative power of attorney and need not be signed by the taxpayer, but the Declaration of Representative must be signed by the representative.
2. What is required before an attorney-in-fact may perfect a defective non-IRS power of attorney? (A) The taxpayer must countersign the Form 2848 (B) The attorney-in-fact must be eligible to practise (C) The original must contemplate authorization to handle federal tax matters (D) The original must be recorded with a court Answer: C. Reg. § 601.503(b)(3) requires that, plus a statement under penalty of perjury that the original is valid under the laws of the governing jurisdiction.
3. How does Reg. § 601.501(b)(9)(ii) define a durable power of attorney? (A) One with no stated expiry date (B) One whose appointment does not end by passage of time or by the principal’s incompetency (C) One authorising any and all acts (D) One filed with a court Answer: B. Authority continues until the taxpayer’s death and survives incompetency. Whether it operates before the IRS is a separate question — see Pub. 947 on incapacity.
4. What happens to a power of attorney before the IRS when the taxpayer becomes incompetent? (A) It continues automatically (B) Generally terminated, unless line 5a authorises continuation and an acceptable non-IRS durable power exists (C) It continues if the representative is an enrolled agent (D) It becomes a tax information authorization Answer: B. Pub. 947 states a power of attorney is generally terminated on incapacity or incompetency, and gives both conditions for it to continue.
5. An attorney-in-fact who cannot practise perfects a durable power. Who may be named representative? (A) The attorney-in-fact, the perfection having cured the document (B) Nobody; the taxpayer must sign a new form (C) An individual who can practise before the IRS, who signs the declaration (D) The court-appointed guardian Answer: C. Perfecting the document confers no eligibility; only an individual described in Reg. § 601.502(b) can make the declaration.
Change log
- Initial publication from 26 CFR §§ 601.502(c) and 601.503, Pub. 947 and the Instructions for Form 2848.