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Illinois Department of Revenue

IL-2848 Instructions

General Information
Who must file Form IL-2848? What if I submit an invalid Form IL-2848?
In general, Form IL-2848, Power of Attorney, should be filed If you submit an invalid Form IL-2848, you will be notified to
to authorize a Power of Attorney (POA) to perform certain acts submit a new Form IL-2848. A corrected Form IL-2848 cannot
with the Illinois Department of Revenue (IDOR) on behalf of be resubmitted. A new Form IL-2848 must be completed,
the taxpayer. signed, and dated before being submitted.
In most cases, for a taxpayer’s POA to discuss confidential Form IL-2848 may be considered invalid if any of the following
tax information with an IDOR representative, either the is missing, incomplete, or incorrect:
taxpayer’s POA must be listed as third-party designee on the • taxpayer information;
current year income tax form, or Form IL-2848 must be filed • identification numbers;
with IDOR. If you are calling IDOR to discuss a business tax • tax types;
account (e.g., Withholding Income Tax, Business Income • tax periods;
Tax, Sales and Use Tax, etc.), you may not need to file • taxpayer, POA, or witness or notary signatures or dates;
Form IL-2848. In most of these circumstances, IDOR phone or
representatives can discuss these tax accounts after verifying • any additional required information.
certain security information.
When does Form IL-2848 expire?
For a POA to act on the behalf of a taxpayer in an
administrative hearing or proceeding before the Illinois Unless revoked or withdrawn, Form IL-2848 will expire
Independent Tax Tribunal, Form IL-2848 must be filed with automatically 10 years from the date signed by the taxpayer,
IDOR listing the POA. The POA must be an attorney to act for authorized agent, or fiduciary. A subsequently filed Form
a taxpayer at an administrative hearing or other preliminary IL-2848 with either the ‘Add: New POA’ or ‘Remove: Existing
proceedings, including status calls and pretrial. POA’ box checked will automatically revoke all prior powers of
attorney on file with IDOR for the same tax type(s) and year(s)
This form also may be required in order to have a POA act
or period(s).
on the taxpayer’s behalf during certain proceedings before
IDOR, such as during an audit, certain collection actions, a How does a POA withdraw their representation?
settlement of tax liability, or a legal proceeding. If a POA wants to withdraw their representation of the
When must I submit Form IL-2848? taxpayer, the POA must write “WITHDRAW” across the top of
the first page of the previously executed Form IL-2848. The
You may submit Form IL-2848 at any time, particularly if you
POA must also print his or her name, sign and date next to the
want to maintain your POA’s information on file with IDOR. In
word “WITHDRAW”, and submit a copy of this Form IL-2848
certain instances, taxpayers may also be directed to submit
to IDOR .
Form IL-2848 to an IDOR representative or attach the form to
correspondence as support for the taxpayer’s request. If a POA does not have a copy of the previously executed
Form IL-2848 and the POA wants to withdraw their
How can I submit Form IL-2848? representation of the taxpayer, the POA must submit a
You can submit your completed Form IL-2848, including statement of withdrawal that indicates the authority of the
required schedules and supporting documents, using the power of attorney is withdrawn, lists the tax matters and
following methods: years or periods, and lists the name, identification number
• MyTax Illinois —Upload it as a single PDF file using [i.e., attorney license number, PTIN, Federal Employer
mytax.illinois.gov. Identification Number (FEIN), or Social Security Number
• Email — Attach it as a single PDF file and send to (SSN)], and address (if known) of the taxpayer. The POA
REV.POA@illinois.gov.Note: Sending information via must print his or her name, sign and date this statement and
email is not secure. submit the statement to IDOR.
• Fax — Send it as a single fax to 217 782-4217. Do not For information on where to send the withdrawal, see the
include a cover page or combine multiple Forms IL-2848. section “How can I submit Form IL-2848”.
You can also mail your completed Form IL-2848, including Note: If a taxpayer wants to withdraw a POA, the ‘Remove:
required schedules and supporting documents to: Existing POA’ box or ‘Add: New POA’ box must be checked
ILLINOIS DEPARTMENT OF REVENUE and the form completed and signed.
POWER OF ATTORNEY FORMS 3-252
PO BOX 19001 What if I need help?
SPRINGFIELD IL 62794-9001 • Call 1 800 732-8866 or 217 782-3336
Note: Do not attach Form IL-2848 to your tax return. (TDD, telecommunications device for the deaf, at
Attaching Form IL-2848 to your tax return is not an approved 1 800 544-5304).
method for authorizing a representative to act on a taxpayer’s • Visit a taxpayer assistance office - 8:00 a.m. to 5:00 p.m.
behalf. When you contact IDOR you will be required to (Springfield office) and 8:30 a.m. to 5:00 p.m. (all other
resubmit a power of attorney form if you attached Form offices), Monday through Friday.
IL-2848 to your tax return. • Visit our website at tax.illinois.gov.
IL-2848 Instructions (R-09/22) Page 1 of 4

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Specific Instructions

Check One Box SMLLC separate from you as an individual is required.
Check the applicable box to indicate whether you want to: See the Business section below for more information.
• Add: New POA – Check this box to add a new POA. A • If you are authorizing the listed POA to represent you for
new POA means someone who is not already a POA for a notice of personal tax liability (NPL) or 1002-D notice of
one of your tax types. A new POA could be a different deficiency assessment, then list your legal name and full
person for a different tax type but if you list a ‘new’ POA SSN.
for a tax type, year, or period that you already have a POA Business (e.g., corporation, partnership, limited
listed for, then you are replacing your current POA. Filing liability company, estate, trust, etc.)
a Form IL-2848, for the same tax types, years or periods • Enter the legal name (do not use a DBA name) and full
covered by a previous Form IL-2848 will automatically FEIN of the business. If you are preparing this form for a
revoke your previous POA. corporation filing a unitary return and the representation
• Add: Additional POA - Check this box to add an concerns matters related to the consolidated return, do
additional POA for the same taxes and periods as an not attach a list of subsidiaries to this form. Only the
existing POA, without revoking the existing POA. parent or designated agent information is required.
• Change: Existing POA – Check this box to make • If a business is the owner of an SMLLC that has not
changes (e.g., address or phone changes) to the current elected to be treated as a corporation or a disregarded
POA. This includes adding a new tax type, year, or period entity and the business is authorizing the listed POA to
to a current POA. Checking this box will not remove nor represent the SMLLC or disregarded entity for Income
add a POA. Tax, then you must list the owning entity’s legal business
• Remove: Existing POA – Check this box to remove name and full FEIN. If you are trying to authorize your
your current POA’s authority to manage your account. POA to represent your SMLLC or disregarded entity for
Checking this box will remove your current POA for the taxes other than Income Tax (e.g., Withholding Income
tax types, years, or periods checked in Step 3. To add a Tax or Sales and Use Tax) or if the SMLLC has elected
new POA, you must check the “Add New POA” box and to be treated as a corporation, a Form IL-2848 for the
complete Form IL-2848 with your new POA’s information. SMLLC or disregarded entity separate from the owning
Note: If this box is checked complete Steps 1, 2, 3, and 5 entity is required.
only. • If you are authorizing the listed POA to represent you for
One box must be checked for the form to be processed. a transfer of assets assessment, then list the legal name
and full FEIN of the business that acquired the assets.
Step 1: Taxpayer information
Check Box: If the person completing this form is an
Legibly enter the name, identification number, and address of
authorized agent (corporate officer, partner, or individual
the taxpayer (whether an individual or a business) for which
on behalf of the taxpayer) or fiduciary of the entity listed in
Form IL-2848 is being submitted. Taxpayer information must
Step 1, check this box and complete Step 4 along with Steps
match our current registration records.
1, 2, 3, 5, and 6. See Step 4 for more information.
Individual
• Enter the legal name and full SSN of the individual. If you, Step 2: Power of Attorney Information
your spouse, or former spouse are submitting a power Check the box if Form IL-2848-A, Power of Attorney Additional
of attorney in connection with a joint return and want to Information, is attached and enter the number of attached
authorize the same POA, you may list both the primary Form(s) IL-2848-A on the line.
and spouse’s legal names and SSNs in Step 1, in which • If the POA is an attorney, certified public accountant
case both the primary and spouse must sign in Step 5. (CPA), enrolled agent, or other (none of those three)
Otherwise, each must complete a separate Form IL-2848 check the applicable box. One box must be checked for
and list his or her own information. the form to be processed.
• If you are a sole proprietor and you are authorizing • Legibly enter the information requested in Step 2
the listed POA to represent you for your individual and identifying the POA. For the individual being appointed
business matters, then enter your full SSN, FEIN (if to represent the taxpayer as POA, enter the name,
applicable), and any other applicable Illinois Account ID applicable identification number, such as an attorney
numbers. license number, preparer tax identification number (PTIN),
• If an individual is the owner of a Single Member LLC FEIN, or SSN, address, and phone number. If you need to
(SMLLC) that has not elected to be treated as a designate more than one POA for the tax matter(s) listed
corporation and the individual is authorizing the listed on this form, complete and attach Form IL-2848-A.
POA to represent the SMLLC for Income Tax, then you • Check this box to authorize IDOR to send duplicate copies
must list the individual’s legal name and full SSN. If you of notices to the POA listed above. This is to be completed
are trying to authorize your POA to represent your SMLLC if you wish to allow IDOR to send copies of notices to the
for taxes other than Income Tax (e.g., Withholding Income POA whose information is listed in Step 2. IDOR will only
Tax or Sales and Use Tax) or if the SMLLC has elected send notices to the POA listed in this step. POAs listed on
to be treated as a corporation, a Form IL-2848 for the Form IL-2848-A will not be notified.

Page 2 of 4 IL-2848 Instructions (R-09/22)

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• Any POA who is an attorney, CPA, or enrolled agent must          Authority box. You must check the Full Authority box if you 
  complete the required signature section in this Step. If         want this Power of Attorney to cover all tax types, form 
  you are submitting Form IL-2848-A to list multiple POAs,         types, or notices. 
  the signature section for each attorney, CPA, or enrolled      Years/Periods/Audit ID: 
  agent must be completed. If the Other box is checked in        • You must list tax years, periods, or Audit ID on the line 
  either Step 2 of Form IL-2848 or in any section of Form          provided. You can list a single year or period or a range 
  IL-2848-A, Step 6 must be completed.                             of years or periods, or you can list “All” years or periods. 
Note: In order to represent the taxpayer before IDOR in an         If an Audit ID is listed, the Form IL-2848 will cover all 
administrative hearing or before the Illinois Independent Tax      periods in the current audit, including any expansion. 
Tribunal, the POA must be an attorney and must sign this         • If you are completing this form for a notice of personal 
declaration.                                                       tax liability, 1002-D notice of deficiency assessment, or a 
Step 3: Authority Granted                                          transfer of assets, do not list a tax year or period.
There are two types of authority that may be granted using       Check Box: Check this box if the POA listed in Step 2 is not 
this form. Check the applicable box that indicates the type of   authorized to sign tax returns.
authority you wish to grant.                                     Step 4: Authorized Agent/Fiduciary
• Full Authority: This designation grants the POA to act         If you checked the box in Step 1 indicating that this Form 
  on your behalf in all tax matters with IDOR. Full authority    IL-2848 is being completed by an authorized agent or 
  allows the POA to perform any act that a taxpayer may          fiduciary this step must be completed along with any other 
  perform himself or herself, including having the authority     required steps.Follow the instructions for the type of entity 
  to receive and discuss confidential tax information with       that is completing this form. 
  IDOR. Do not check Full Authority if the POA’s powers          Individual
  should be limited. Instead, check Limited Authority. If both 
                                                                 • You must be the taxpayer or have fiduciary authority to 
  boxes are checked, the Full Authority designation will be 
                                                                   execute Form IL-2848. If the taxpayer is a minor child, 
  accepted over the Limited Authority.
                                                                   then a parent or legal guardian may execute Form 
• Limited Authority: This designation grants the POA to            IL-2848. 
  act on your behalf for specific tax types, periods, and/or 
                                                                 • If you are not the taxpayer or if you are not the parent 
  duties. You may check more than one tax type, form type, 
                                                                   or legal guardian of a minor child, you must attach 
  or notice in the boxes provided. You also must list the 
                                                                   satisfactory evidence of authority to execute Form 
  applicable tax years, filing periods, or Audit ID. If an Audit 
                                                                   IL-2848. Satisfactory evidence includes, but is not limited 
  ID is listed, the completed Form IL-2848 will cover all 
                                                                   to, a small estate affidavit, a will, or a court order.
  periods in the audit, including any expansion. If you need 
                                                                 • If you are not the taxpayer but need to designate yourself 
  more space for the tax matters you want to list, write “See 
                                                                   as power of attorney because of the taxpayer’s death 
  attached” and include an attachment with Form IL-2848, 
                                                                   or other legal disability, or if you have been designated 
  listing the applicable tax types, tax forms, or other 
                                                                   by the courts as power of attorney, do not complete this 
  notifications and the tax years, filing periods, or Audit ID 
                                                                   form. Instead complete Form IL-56, Notice of Fiduciary 
  for which this authorization applies. If your designation is 
                                                                   Relationship.
  vague or unclear, an IDOR representative may contact 
  you to confirm what matters are covered under your             Corporation, partnership, not-for-profit organization, 
  appointment, and in some instances, you may be required        governmental unit, or limited liability company
  to submit a new Form IL-2848.                                  • To execute Form IL-2848, you must be an owner, 
Tax Types:                                                         officer, member, or partner listed in IDOR’s registration 
                                                                   information about the organization. 
• Check the appropriate box(es) to designate a POA for a 
  particular tax type listed on Form IL-2848 for which the       • If you are not currently listed, you can update the 
  authorization applies.                                           organization’s registration information using MyTax 
                                                                   Illinois, available on IDOR’s website at tax.illinois.gov, 
• Specific Authority Granted - If you want to grant your 
                                                                   or you can complete Form REG-1-O, Owner and Officer 
  POA the authority to represent you for any special issues 
                                                                   Information. Contact our Central Registration Division 
  or grant specific powers as listed on Form IL-2848-B, 
                                                                   at 217 785-3707 for more information on updating your 
  Specific Authority Granted, check this box, complete Form 
                                                                   business registration.
  IL-2848-B, and attach it to your Form IL-2848. 
                                                                 Estate or Trust
• If you are completing this form for a notice of personal tax 
                                                                 • The executor of an estate or trustee of a trust must sign, 
  liability (NPL) or 1002-D notice of deficiency assessment, 
                                                                   print his or her name, list his or her title, enter the date, 
  then check the NPL/1002D box. 
                                                                   and attach satisfactory evidence of his or her authority to 
• If you are completing this form for a transfer of 
                                                                   execute Form IL-2848. Satisfactory evidence of authority 
  assets, then list “Transfer of Assets (TOA).” If you are 
                                                                   includes, but is not limited to, a small estate affidavit, a 
  completing this form for an administrative hearing, then 
                                                                   will, or a court order.
  list “Revocation” or the name of the notice and letter 
  identification number that the hearing regards.                Step 5: Signature (Required)
• If you want this power of attorney designation to cover all    To be valid, this power of attorney must be signed and dated 
  tax types, form types, or notices, do not check the Limited    by the taxpayer listed in Step 1 or the authorized agent or 
                                                                 fiduciary listed in Step 4.
IL-2848 Instructions (R-09/22)                                                                                            Page 3 of 4

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If you are submitting this power of attorney in connection with
a joint return and you and your spouse or former spouse are
authorizing the same POA, your spouse or former spouse
must sign on the line provided. Otherwise, only the taxpayer,
authorized agent, or fiduciary’s signature is required.
Note: If you checked the Other box in Step 2, do not sign this
form until you are in the presence of two witnesses or a notary
public so they may complete Step 6.
Step 6: Witness (If applicable)
If you checked the Other box in Step 2, Step 6 must be
completed in the presence of two witnesses or a notary public.
Check the applicable box to indicate whether signing was
made in the presence of the two disinterested witnesses or
before a notary public. If this section is completed, it must be
witnessed or notarized for the form to be considered complete.
Note: If the signature dates of the witnesses do not match the
taxpayer’s signature date or if the notary public’s signature
date does not match the taxpayer’s signature date, you will be
required to submit a new Form IL-2848.

Form IL-2848-A Instructions

General Information - Specific Instructions -
Form IL-2848-A, Power of Attorney Additional Information, • Enter, on the line provided, the attachment number,
is used if more than one POA is needed for the specific tax starting with “1”. The first Form IL-2848-A should be
information and period shown on Form IL-2848. numbered “1”, the second one should be numbered “2”,
etc. Each Form IL-2848-A should have a different number.
• Enter the taxpayer name and Account ID. This information
must match the information on Form IL-2848, Step 1.
• Enter the Power of Attorney information for each
additional POA using the Form IL-2848, Step 2,
instructions. Complete as many additional Power of
Attorney information sections as needed.

Form IL-2848-B Instructions

General Information - Specific Instructions -
Form IL-2848-B, Power of Attorney Specific Authority Granted, • Check the box(es) of the specific authority you want to
is used to grant your POA the authority to represent you for grant your POA. Only the box(es) check will be actions
any special issues or grant specific powers. your POA may perform for you.
• In the Details section, list tax type and form type, if known,
and the Letter ID of any appropriate notices. If you are
completing this form for a transfer of assets, then list
“Transfer of Assets (TOA).” If you are completing this form
for an administrative hearing, then list “Revocation” or the
name of the notice and letter identification number that the
hearing regards.

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