You can grant a third party authorization to help you with federal tax matters. The third party can be a family member or friend, a tax professional, attorney or business, depending on the authorization.
There are different types of third party authorizations:
You still must meet your tax obligations when you authorize someone to represent you.
You have the right to represent yourself before the IRS. You may also authorize someone to represent you before the IRS in connection with a federal tax matter. This authorization is called Power of Attorney.
With Power of Attorney, the authorized person can:
Your representative must be an individual eligible to practice before the IRS. This includes:
If You Have a Low Income or Speak English as a Second Language
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and may be able to help you. LITCs represent eligible taxpayers before the IRS and in court. To locate a clinic near you, use the Taxpayer Advocate Service LITC Finder, check Publication 4134, Low Income Taxpayer Clinic List PDF , or call 800-829-3676.
Power of Attorney must be authorized with your signature. Here’s how to do it:
Your authorization for Power of Attorney is recorded on the Centralized Authorization File (CAF) unless Line 4, Specific Use is checked. The record lets IRS assistors verify your permission to speak with your representative about your private tax-related information.
Power of Attorney stays in effect until you revoke the authorization or your representative withdraws it.
How to Revoke Authorization
When you revoke Power of Attorney, your representative will no longer receive your confidential tax information or represent you before the IRS for the matters and periods listed in the authorization.
There are 2 ways to revoke a Power of Attorney authorization:
A Tax Information Authorization lets you:
In a Tax Information Authorization, you can appoint as your designee any:
You can grant Tax Information Authorization with your signature:
You can also grant oral Tax Information Authorization by calling the IRS.
If you grant oral authorization and want your designee to receive copies of IRS notices and communications, you must make it known on the phone call.
Your Tax Information Authorization is recorded on the Centralized Authorization File (CAF) unless Line 4, Specific Use is checked. The record lets IRS assistors verify your permission to speak with your representative about your private tax-related information.
Tax Information Authorization stays in effect until you revoke the authorization or your designee withdraws it.
How to Revoke Authorization
When you revoke Tax Information Authorization, your designee will no longer receive your confidential tax information for the matters and periods listed in the authorization.
There are 2 ways to revoke a Tax Information Authorization:
You can appoint on your tax form a person the IRS can contact about your tax return. This authorizes the IRS to call the designee to answer any questions that may arise during the processing of your return.
A Third Party Designee can also:
Authority is limited to the specific tax form, period of the return and issues related to processing that specific return.
You can authorize your tax preparer, a friend, a family member, or any other person you choose as a third party designee.
Check the “Yes” box and enter information on your designee in the “Third Party Designee” area of your tax return:
Get details in the instructions to your tax form. Find forms and instructions.
Your authorization of a third party designee is maintained in your tax record. This lets IRS assistors verify your permission to speak with your representative about your private tax-related information.
This authorization automatically expires one year from the due date of the tax return (not counting extensions).
If you bring another person into a phone conversation or an interview with the IRS, you can grant authorization for the IRS to disclose your confidential tax information to that third party.
An oral authorization is limited to the conversation in which you provide the authorization.
You can authorize your tax preparer, a friend, a family member, or any other person you choose to receive oral disclosure during a conversation with the IRS.
After you state that you wish to authorize oral disclosure of your tax information to a third party during the conversation with us, we confirm:
Your authorization for oral disclosure during the conversation is recorded on your tax account.
Unless you state otherwise, the oral authorization is automatically revoked once the conversation has ended.
The IRS cannot subsequently discuss your confidential tax return information with any third party until we receive a new authorization from you.
If continued communication with your designated third party is necessary, consider granting a Tax information authorization.