Who may be named as a designee on Form 8821?

Any individual, corporation, firm, organization or partnership

Only attorneys, CPAs, enrolled agents and other practitioners eligible to file Form 2848

Which act is generally NOT authorized by a Form 2848, even when the representative is listed for the tax matters?

Signing the taxpayer's income tax return, unless the regulations' specific conditions are met and the form specifically authorizes it

Receiving confidential tax information

Signing a consent to extend the statute of limitations on assessment, such as Form 872, for the tax matters and periods listed on the Form 2848

How far into the future may a Form 2848 cover tax periods?

Up to 3 years after the date the IRS receives it

Up to 5 years after the date the taxpayer signs it

A married couple filed a joint return and both want the same EA to represent them. What is required?

Each spouse must file a separate Form 2848, even if the same representative is named

No form is needed for joint returns

One Form 2848 signed by either spouse is enough

One Form 2848 signed by both spouses on the same form, because they filed a joint return

How does a taxpayer revoke a previously filed Form 2848 without appointing a new representative?

Nothing is required; POAs expire after one year

How does a representative withdraw from representation under a Form 2848?

Write "WITHDRAW" across the top of the Form 2848, sign and date it, and send it to the IRS where it was filed

Stop responding to IRS correspondence and notify the client in writing, after which the IRS removes the authorization from its records

What happens to prior Forms 2848 when a taxpayer files a new Form 2848 for the same tax matters and periods?

Earlier ones are revoked automatically unless the taxpayer checks the box and attaches copies of the ones to remain in effect

They remain in effect automatically

Only the earliest form stays in effect, unless the taxpayer checks the box and attaches copies of the later ones to remain in effect

What is a CAF number?

A unique number the IRS assigns to a representative through the Centralized Authorization File, used to record authorizations

A credential the IRS issues to prove a representative's eligibility to practice, which replaces both the enrollment card and the PTIN

The taxpayer's case number in Appeals

Can a durable power of attorney be used instead of Form 2848?

Yes, if it contains all the information required on Form 2848, and the representative attaches a completed Form 2848 Part II declaration

Yes, with no additional requirements

Form 2848 vs Form 8821

Form 2848 appoints an individual eligible to practice (such as an EA) to represent a taxpayer before the IRS for listed tax matters and periods; Form 8821 only lets a designee, who can be anyone, receive and inspect confidential information.

Updated 2026-09-23 · 5 sources · By the EnrolledAgentKit team

Exam part

Part 3

Representation, Practices and Procedures

IRS domain

Representation before the IRS

25 of 85 scored Qs

Tax year tested

2025

2026-27 SEE

Practice questions

10 free below

The rules the exam tests

Figures for tax year 2025, the year the 2026-27 SEE tests. Verify against the cited primary source.
Rule	What it says (2025)	Source
Form 2848 representative	Individuals eligible to practice (attorney, CPA, EA, etc.)	Form 2848 instr.
Form 8821 designee	Any individual or entity; information only, no advocacy	Form 8821
Periods	Specific periods; future periods up to 3 years after IRS receipt	Form 2848 instr.
Joint returns	Each spouse files a separate Form 2848	Form 2848 instr.
Signing returns	Only for illness/injury, 60+ days absence from U.S., or IRS permission, and if specifically authorized	Treas. Reg. 1.6012-1(a)(5)
Refund checks	Cannot endorse or receive	Form 2848 instr.; Circular 230 10.31
Revoke / withdraw	Write "REVOKE" (taxpayer) or "WITHDRAW" (representative) across the form, sign, date, send	Form 2848 instr.
New 2848	Revokes prior ones for same matters unless you keep them	Form 2848 instr.
CAF number	IRS-assigned authorization file ID; not a credential	Pub 947
Submission	Online, fax or mail to CAF unit	IRS

Worked example

Scenario: Mr. and Mrs. Lee filed jointly for 2023-2025, and the IRS is examining 2024. They want their EA to handle the audit and agree to a statute extension if needed; their bookkeeper needs transcripts.

Forms: Two Forms 2848 (one per spouse), “Income, 1040, 2023-2025”, authorizing the EA; Form 872 extensions can be signed under it. The bookkeeper gets a Form 8821, which provides information access but no ability to argue the audit.

Exam traps

A married couple needs two Forms 2848.
“All years” is not acceptable; list periods.
Form 8821 designees cannot represent.
A new 2848 revokes old ones unless you check the box to keep them.