1040-US: Default mailing address in filing instructions and slipsheets for Forms 2848 and 8821

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Question

What is the default mailing address in the filing instructions and slipsheets for Forms 2848 and 8821?

Answer

UltraTax CS uses the preparer's firm information as the default mailing address, but that address can be substituted.

The filing instructions and slipsheets for Forms 2848 and 8821 are designed to have the clients return the form to the tax preparer as the declared representative. Taxpayers must sign the form to declare the tax preparer as the representative. After receiving the form from the client, retain a signed copy of the form before it is filed 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 CAF, 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. Edit the documents by replacing the [firm name], [firm street], [firm city], and [firm zip] variables with the [POA address] variable. For more information about editing filing instructions and slipsheets, see client documents.

Notes

  • If the filing instructions are edited, the slipsheets also need to be edited.
  • Be sure to back up the filing instructions and slipsheets to protect any edits you make. For more information, see Customizing client documents.
Related topic: Power of Attorney FAQs (1040)

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