Joint Taxpayers Must File Separate POAs

In October 2011, the IRS released an updated Form 2848, Power of Attorney and Declaration of Representative, that contained changes including adding the Registered Tax Return Preparer category of representatives and requiring all representatives to provide their PTIN. Another new change requires taxpayers filing a joint return to each file a separate power of attorney on Form 2848.

The IRS has indicated beginning on March 1, 2012, only the October 2011 version of the form will be accepted. The previous version of the form is dated June 2008. (NATP)