709-US: Mailing address for Forms 2848 and 8821 (FAQ)

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Question

Why is the mailing address on the filing instructions for Forms 2848 and 8821 for the firm and not the IRS?

Answer

The filing instructions and slipsheets for Forms 2848 and 8821 are designed to have the clients return the signed form to the tax preparer as the declared representative. The preparer then retains a signed copy of the form before filing it with the IRS. As the representative, the tax preparer is permitted to mail or fax the form to the IRS office handling any specific uses not recorded on the Centralized Authorization File, or a copy of the form can be brought to each meeting with the IRS.

If the tax preparer prefers to have the client file the form with the IRS, the filing instructions and slipsheets should be edited to report the appropriate filing address. To edit the documents, replace the [firm name] variable with Internal Revenue Service and replace the [firm street], [firm city], and [firm zip] variables with the [POA address] variable. For more information about editing documents, see Client documents overview.

Note: If you edit the filing instructions, you also need to edit the slipsheets.

Related topic: 709 frequently asked questions

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