Power of Attorney and Declaration of Representative
Form 2848 authorizes an eligible individual to represent you before the IRS. Standard fax routing follows the taxpayer’s location, with separate rules for specific-use authorizations and electronic signatures.
+1 855-214-7519
CAF unit, Memphis
Line 4 is not checked; signed by hand on paper. Taxpayer location: 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.
+1 855-214-7522
CAF unit, Ogden
Line 4 is not checked; signed by hand on paper. Taxpayer location: 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.
+1 855-772-3156
International CAF Team, Philadelphia
Line 4 is not checked; signed by hand on paper. Taxpayer has an APO/FPO, US territory or foreign address; sending within the US.
+1 304-707-9785
International CAF Team, Philadelphia
Line 4 is not checked; signed by hand on paper. Taxpayer has an APO/FPO, US territory or foreign address; sending outside the US.
CAF is the IRS Centralized Authorization File, where it records authorizations. If line 4 is checked, use the IRS office handling that specific matter.
Forms signed electronically must use the IRS online submission process. For faxing, sign the paper form by hand before scanning it.
Where To File Chart; How To File; Electronic Signatures; Line 4. Reviewed · Source revision: 2021-09.