Where to Fax Form 2848 (IRS Power of Attorney)
Form 2848 goes to one of three IRS CAF units based on the taxpayer’s state. Find the right unit below, confirm the fax number, and send your power of attorney.
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Fax numbers and addresses were last verified July 17, 2026. The IRS can change them at any time — always confirm against the official source: IRS.gov — Instructions for Form 2848.
Find your Form 2848 fax number
Use the CAF unit for the state shown in the taxpayer’s address on the form.
All Form 2848 fax numbers and mailing addresses
Every destination is listed below so you can confirm yours directly.
Memphis CAF Unit
Fax number
(855) 214-7519
Mailing address (alternative)
Internal Revenue Service5333 Getwell Road, Stop 8423Memphis, TN 38118States served: 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
Fax number
(855) 214-7522
Mailing address (alternative)
Internal Revenue Service1973 Rulon White Blvd., MS 6737Ogden, UT 84201States served: 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.
International CAF Unit (APO/FPO, US territories, foreign address)
Fax number (from within the US)
(855) 772-3156
From outside the US: (304) 707-9785
Mailing address (alternative)
Internal Revenue ServiceInternational CAF Team2970 Market Street, MS 4-H14.123Philadelphia, PA 19104For taxpayers with an APO/FPO address, a US territory address, or a foreign address. Fax 855-772-3156 from within the US, or 304-707-9785 from abroad.
What Form 2848 does and who files it
Form 2848, "Power of Attorney and Declaration of Representative," authorizes an eligible person — typically a CPA, attorney, or enrolled agent — to represent you before the IRS. A representative named on a valid Form 2848 can receive your confidential tax information, argue your position, respond to notices, sign certain agreements, and generally act on your behalf for the specific tax matters and periods you list on the form.
This is a true power of attorney, not just an information release. Because the representative can act for you, Form 2848 requires more than the taxpayer’s signature (see the signature rules below). Taxpayers use it when they hire a professional to handle an audit, an appeal, a collection matter, or ongoing representation, and the representative must be someone eligible to practice before the IRS.
How Form 2848 is recorded on the CAF
When the IRS receives a Form 2848, it records the authorization on the Centralized Authorization File (CAF), a national database that lets IRS employees quickly verify who is allowed to speak for a taxpayer. Each representative is assigned a CAF number the first time they file; on later forms they reuse the same CAF number. Form 8821 (Tax Information Authorization) is recorded on the same CAF system, which is why the two forms share the same fax units.
Because the CAF units are organized geographically, the correct fax number depends on the state in the taxpayer’s address on the form — Memphis and Ogden split the states, and a separate international unit in Philadelphia handles APO/FPO, US territory, and foreign addresses. Sending to the wrong unit slows down recording.
Fax, online, or mail
Fax is the fastest traditional route and the one most tax professionals use, because the CAF units process faxed authorizations and you get a transmission confirmation for your file. You can also submit Form 2848 through the IRS "Submit Forms 2848 and 8821 Online" tool, which requires a Secure Access account and (for the representative) an active CAF number; and you can still mail the form to the same CAF unit if you prefer.
Whichever method you choose, the authorization only becomes usable once the CAF unit records it, so send it as early as possible before any deadline where the representative needs to act.
What to include when you fax Form 2848
- A cover sheet with the taxpayer’s name, the representative’s name, a callback number, and the page count.
- A complete Form 2848 with the taxpayer identified in Part I and the specific tax matters and years/periods listed — blanket "all years" entries are not accepted.
- The taxpayer’s signature and date in Part I.
- The representative’s signature, designation, and CAF number in Part II (the Declaration of Representative) — the form must be signed by BOTH the taxpayer and the representative.
- Any prior authorization you want to keep in force noted on the form; otherwise a new 2848 can revoke earlier ones for the same matters.
Common mistakes that get Form 2848 rejected
- Only the taxpayer signs — Form 2848 must also be signed by the representative in Part II or it can’t be recorded.
- Faxing to the CAF unit for the wrong state.
- Vague or overbroad tax matters and periods instead of the specific forms and years.
- A missing or incorrect representative CAF number (first-time reps can leave it blank and the IRS will assign one, but returning reps should include theirs).
- Not realizing a new 2848 can unintentionally revoke an earlier power of attorney for the same matters.
After you fax Form 2848
- Keep the fax transmission confirmation as proof of the submission date.
- The CAF unit records the authorization — this typically takes anywhere from a few days to a few weeks depending on volume.
- Once recorded, the representative can call the IRS Practitioner Priority Service and access the listed accounts and periods.
- If the authorization is urgent (for example, during an active audit), the representative can often hand or fax the 2848 directly to the assigned IRS employee to act immediately while the CAF recording catches up.
Form 2848 fax FAQ
Related IRS forms
Last verified July 17, 2026. Official source: IRS.gov — Instructions for Form 2848