Quick answer: Fax Form 2848 to the CAF unit for your state — Memphis 855-214-7519 (eastern states), Ogden 855-214-7522 (western states), or Philadelphia 855-772-3156 (international). The form must carry a handwritten, wet-ink signature; typed or digital signatures are not accepted on a faxed 2848. Find your state in the table below.
Form 2848, Power of Attorney and Declaration of Representative, lets you authorise someone — usually an attorney, CPA, or enrolled agent — to represent you before the IRS and act on the tax matters you list. You can file it by fax, by mail, or through the IRS online tools. Faxing is the quickest paper route and gives you a timestamped receipt as proof of when you sent it.
Before you fax: what the form needs
Fill in the form completely: your name, address, and taxpayer ID (matching your most recent return), each representative’s details and CAF number (write “None” if they have not been assigned one yet), and the specific tax matters and years being authorised. You can name up to four representatives on one form. If you filed a joint return, each spouse must submit a separate Form 2848. Both you and your representative have to sign — an unsigned form is rejected.
Signatures must be handwritten. If you fax or mail Form 2848, the IRS requires a wet-ink signature — typed-font, digital, or electronic signatures are not valid on a faxed or mailed form. Electronic signatures are only accepted through the IRS online submission tool. A missing or invalid signature is one of the most common reasons a POA is rejected.
Where to fax Form 2848 (by state)
The IRS routes Form 2848 to one of three CAF units. As a rule, states east of the Mississippi go to Memphis and states west go to Ogden — with Louisiana, Arkansas, and DC routing to Memphis, and Wisconsin to Ogden.
| If you live in… | CAF unit | Fax number |
|---|---|---|
| Eastern states AL, AR, CT, DE, DC, FL, GA, IL, IN, KY, LA, ME, MD, MA, MI, MS, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, WV |
Memphis — IRS, 5333 Getwell Road, Stop 8423, Memphis, TN 38118 | 855-214-7519 |
| Western states AK, AZ, CA, CO, HI, ID, IA, KS, MN, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WI, WY |
Ogden — IRS, 1973 Rulon White Blvd., MS 6737, Ogden, UT 84201 | 855-214-7522 |
| International and territories APO/FPO addresses, American Samoa, CNMI, Guam, the US Virgin Islands, Puerto Rico, a foreign country, or otherwise outside the US |
Philadelphia — IRS International CAF Team, 2970 Market Street, MS 4-H14.123, Philadelphia, PA 19104 | 855-772-3156 (within the US) 304-707-9785 (outside the US) |
CAF routing and fax numbers can change. Check the current Form 2848 instructions (the “Where To File” chart) on the day you send it.
You do not need a fax machine to send it. Municorn Fax lets you scan a signed Form 2848 or upload it as a PDF and fax it to the right CAF unit from your phone or computer. Add a cover sheet if you like — you can build one with our free cover sheet generator — preview the fax, send it, and keep the timestamped confirmation as proof of your submission date.
Faxing vs. the online options
The IRS also accepts Form 2848 through two online channels, and which one fits depends on how the form is signed:
- Fax or mail — for forms with a handwritten signature. Faxing is the fastest of the paper routes and needs no IRS account.
- Submit Forms 2848 and 8821 Online — an IRS upload tool that takes a completed form with either a scanned handwritten signature or an electronic signature. A form signed electronically can only be submitted this way; it cannot be faxed or mailed.
- Tax Pro Account — lets a credentialed representative send an authorisation request straight to the taxpayer’s IRS account. It records in real time but is limited to individual taxpayers and certain matters.
After you fax: processing and follow-up
The IRS usually records a faxed Form 2848 within a few business days, though it can stretch to several weeks during peak filing season. Your representative cannot act on your behalf until the authorisation is on file, so send it well ahead of any deadline. Keep the fax confirmation as proof of your submission date, and note that representatives can check whether an authorisation is active by calling the Practitioner Priority Service on 866-860-4259.
Revoking a Form 2848
To cancel an authorisation without naming a new representative, take a copy of the original Form 2848, write “REVOKE” across the top of the first page, and sign and date it underneath. Fax or mail it to the same CAF unit you used originally. Filing a new Form 2848 for the same matters and periods also generally revokes the earlier one unless you tick the box to keep it in place.
Form 2848 vs. Form 8821
They are easy to confuse. Form 2848 authorises someone to represent you before the IRS and act on your behalf. Form 8821, Tax Information Authorization, only lets a designee inspect or receive your confidential tax information — it grants no authority to represent you. If you only need someone to see your records, 8821 is the lighter option, and it faxes to the same CAF units and numbers in the table above.
Which fax number do I use for Form 2848?
Does Form 2848 need a handwritten signature to fax?
How long does the IRS take to process a faxed Form 2848?
Can I fax Form 2848 without a fax machine?
What is the difference between Form 2848 and Form 8821?
How do I revoke a Form 2848?
Faxing a different IRS form? See our full list of IRS fax numbers, or our guides to Form 2553 and Form SS-4.
Sources and IRS references
- Instructions for Form 2848 — the Where To File chart, signature rules, and line-by-line guidance. irs.gov
- Centralized Authorization File (CAF) rules — CAF unit addresses, fax numbers, and state mapping. irs.gov
- Submit Forms 2848 and 8821 Online — the IRS online upload tool. irs.gov
- About Form 2848 — official overview. irs.gov
