By Sarah Martinez · Published March 18, 2026 · Updated April 10, 2026 · 7 min read
If you're authorizing a tax professional to represent you before the IRS, you'll need to fax IRS Form 2848 — the official Power of Attorney and Declaration of Representative. Using the wrong fax number routes your form to the wrong processing center, which can delay your representative's authorization for weeks.
This guide covers every IRS Power of Attorney fax number by state, how to complete Form 2848 correctly, and a step-by-step process to send it without errors.
Quick Answer
Memphis CAF Unit (Eastern states): 855-214-7519 | Ogden CAF Unit (Western states): 855-214-7522 | Philadelphia (International): 855-772-3156. Scroll down for the full state-by-state breakdown.
What Is IRS Form 2848?
IRS Form 2848 is the official Power of Attorney and Declaration of Representative form. It authorizes an eligible individual — a CPA, attorney, enrolled agent, or other qualified person — to represent you before the IRS.
Once accepted, your representative can:
- Receive confidential tax information on your behalf
- Sign agreements, waivers, and closing documents
- Communicate with the IRS regarding specific tax matters and years
- Respond to IRS notices and audits
The form covers only the tax matters and years you specify — the IRS rejects broad authorizations like "all years" or "all taxes." You must list specific tax types and exact years.
Form 2848 is separate from a general legal power of attorney. A general POA does not authorize representation before the IRS — Form 2848 is required specifically.
IRS Power of Attorney Fax Numbers by State (2026)
The IRS processes Form 2848 through three Centralized Authorization File (CAF) units. Your assigned unit depends on your state of residence or business address.
| CAF Unit | Fax Number | States Served |
|---|---|---|
| Memphis | 855-214-7519 | AL, AR, CT, DC, DE, FL, GA, IL, IN, KY, LA, MA, MD, ME, MI, MS, NC, NH, NJ, NY, OH, PA, RI, SC, TN, VA, VT, WV |
| Ogden | 855-214-7522 | AK, AZ, CA, CO, HI, IA, ID, KS, MN, MO, MT, ND, NE, NM, NV, OK, OR, SD, TX, UT, WA, WI, WY |
| Philadelphia | 855-772-3156 | International filers, U.S. territories (PR, GU, VI, etc.), foreign-addressed taxpayers |
Fax to the Correct Unit
Sending Form 2848 to the wrong CAF unit means it may not reach the right processing center. The IRS will not automatically redirect it. Verify your state before sending — use the table above.
Memphis CAF Unit — Eastern States
Fax number: 855-214-7519
Serves: 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, West Virginia.
Ogden CAF Unit — Western States
Fax number: 855-214-7522
Serves: 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, Wyoming.
Philadelphia CAF Unit — International
Fax number: 855-772-3156 (toll-free within the U.S.)
Serves: Taxpayers with foreign addresses, U.S. territories (Puerto Rico, Guam, U.S. Virgin Islands, American Samoa, Northern Mariana Islands), and international tax matters.
How to Fill Out Form 2848 Before Faxing
Download the current version of Form 2848 from IRS.gov. The form has two parts.
Part I — Completed by the Taxpayer (Lines 1–7)
Line 1 — Taxpayer Information. Enter your full legal name, current address, and taxpayer identification number. Individuals use their Social Security Number (SSN). Businesses use their Employer Identification Number (EIN).
Line 2 — Representative(s). List up to four representatives. For each, provide:
- Full name and address
- Telephone number
- CAF number (if none has been assigned, write "None" and the IRS will issue one)
- PTIN (Preparer Tax Identification Number), if applicable
Line 3 — Tax Matters. Specify the exact type of tax (e.g., "Income," "Employment," "Estate") and the exact years or periods covered. Do not write "all years" or "all periods" — the IRS will reject the form. List specific years: 2023, 2024, 2025 or a range like 2020 through 2025.
Line 4 — Specific Use Not Recorded on CAF. Leave blank unless the authorization is for a one-time specific use that should not be recorded on the CAF system.
Line 5 — Acts Authorized. Lists the default powers granted. Check the box to restrict any powers if needed.
Line 6 — Retention or Revocation. If revoking a prior Form 2848, check the box and attach a copy of the prior form.
Line 7 — Signature of Taxpayer. The taxpayer must sign and date here. For joint returns, both spouses must sign separate Forms 2848, even if appointing the same representative. For corporations, an officer must sign.
Part II — Completed by the Representative
The representative completes and signs Part II — the Declaration of Representative. They must indicate their designation (e.g., "a" for attorney, "b" for CPA, "d" for enrolled agent), jurisdiction, and license number.
Both Signatures Are Required
A Form 2848 missing either the taxpayer's signature (Part I) or the representative's signature (Part II) will be rejected. The IRS will not process partial forms.
Step-by-Step: How to Fax Form 2848 to the IRS
Download and complete Form 2848
Download the current Form 2848 from IRS.gov. Fill it out completely — every required field. Print it, sign it by hand (faxed forms must have a handwritten signature, not an electronic signature), and have your representative sign Part II as well.
Identify your CAF unit and fax number
Use the table above to find the correct CAF unit for your state. Eastern states fax to Memphis at 855-214-7519. Western states fax to Ogden at 855-214-7522. International filers use Philadelphia at 855-772-3156.
Prepare your fax cover sheet
Add an IRS fax cover sheet with your name, the last four digits of your SSN or EIN (never the full number on the cover sheet), the form number (2848), and the tax year(s) covered. Include a page count. The cover sheet helps IRS staff route your fax to the correct file.
Fax the documents
Send the cover sheet followed by the completed Form 2848. Using mFax.to, open the app, tap New Fax, enter the CAF unit fax number, upload your cover sheet and Form 2848 as a single PDF, and send. You'll receive a delivery confirmation with a timestamp — save it as your proof of transmission.
Save your confirmation and follow up
The IRS does not send a fax receipt. Your transmission log is your only proof of delivery. If your representative reports they cannot access your account after 5–7 business days, call the IRS at 800-829-1040 to confirm receipt. During tax season (March–April), allow up to 4 weeks for processing.
Online Alternatives to Faxing Form 2848
Fax is reliable, but the IRS offers two faster digital options worth knowing about:
| Method | Processing Time | Accepts e-Signature | Works for Entities? |
|---|---|---|---|
| Fax / Mail | 3–5 business days (up to 4 weeks peak season) | No — handwritten only | Yes |
| Online Upload Tool | 2–5 business days | Yes | Yes |
| Tax Pro Account | Near real-time | Yes | No (individuals only) |
Tax Pro Account is the fastest method. The tax professional enters authorization details through their IRS account; the taxpayer approves through their own IRS online account. No Form 2848 is required. However, it only works for individual taxpayers — businesses and entities cannot use it.
Online Upload Tool at IRS.gov/submit-power-of-attorney accepts scanned copies of Form 2848 with either handwritten or electronic signatures. Processing is similar to fax but without the need for a fax machine.
When Fax Is Still the Right Choice
Fax remains the best option when you need a timestamped delivery record, when your representative prefers a paper trail, or when your representative's software does not support the online upload tool. It also works when the taxpayer does not have an IRS online account set up — which many older clients don't.
Common Mistakes That Delay Processing
Avoid these errors — they are the most common reasons Form 2848 submissions are rejected or delayed:
- Wrong CAF unit fax number — the single most common mistake. Double-check your state.
- "All years" in Line 3 — always list specific tax years. The IRS will not accept open-ended authorizations.
- Missing Part II signature — the representative must sign and date the declaration. A form with only the taxpayer's signature is invalid.
- Electronic signature on a faxed form — faxed and mailed forms must have handwritten wet signatures. Only the online submission methods accept e-signatures.
- Full SSN on the cover sheet — include only the last four digits on the cover sheet. The full SSN belongs on the form itself.
- One Form 2848 for a joint return — each spouse requires a separate Form 2848, even if they are appointing the same representative.
- No cover sheet — while not always legally required, omitting it risks your fax being misrouted or delayed.
Frequently Asked Questions
For answers to the most common questions, see the FAQ section above. For a complete reference on faxing any IRS form, see our guide to IRS fax numbers or our article on IRS fax cover sheets.
Send Form 2848 Without a Fax Machine
You don't need a fax machine to fax the IRS. mFax.to lets you fax Form 2848 directly from your phone — upload the completed PDF, enter the CAF unit fax number for your state, and send. You'll receive a delivery confirmation in under 2 minutes.
Over 5 million people use mFax to send documents to government agencies, law firms, and healthcare providers — all from their phone, with no hardware required.