What’s the difference between Form 8655 and Form 2848 (Power of Attorney)?

The difference between Form 8655 and Form 2848 (Power of Attorney) lies primarily in the scope of authority granted:

• Form 8655: This form is specific to payroll tax matters, granting authority to handle filing payroll tax returns (like Form 941, Form 944) and making tax payments for a business.

• Form 2848 (Power of Attorney): This form provides broader authority, allowing a third party to represent a business or individual for all IRS matters, including audits, hearings, and various types of tax filings beyond payroll.

While Form 8655 is focused solely on payroll tax filing and payment responsibilities, Form 2848 grants more extensive representation for a wide range of tax-related issues.