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

Alerts and notices

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 you want your client to file the form with the IRS, update the mailing address on the filing instructions and slipsheets by replacing the [firm name] variable with Internal Revenue Service and replacing the [firm street], [firm city], and [firm zip] variable 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.