What authorization do I need as a tax professional to file tax forms on behalf of a client?

Last modified 7/21/2025 7:18:23 AM EST

 As a tax professional, you must have valid authorization to file tax returns on behalf of a payer. This ensures compliance with IRS rules and protects both you and the payer.

Acceptable forms of authorization include:

• Form 2848 (Power of Attorney)
• Form 8821 (Tax Information Authorization)
• Written agreement or engagement letter explicitly authorizing you to prepare and file returns

Additionally:

• Paid preparers filing 94x forms for clients must obtain authorization using Form 8453-EMP.
   
• Electronic Return Originators (EROs) filing 94x forms must obtain authorization using Form 8879-EMP.
   
• Reporting Agents can obtain a 5-digit RA PIN by submitting Form 8655 along with the Reporting Agent’s list to the IRS.
   
• Section 3504 agents must have authorization via Form 2678 (Employer/Payer Appointment of Agent), which grants them the ability to file returns and make deposits on behalf of multiple employers.