Illinois Power of Attorney for Taxes: IL-2848, IRS Form 2848, and IDOR Rules

You're the POA agent for your aging mother. Tax season arrives and you call the Illinois Department of Revenue to discuss her state tax return. IDOR may require you to be listed as a third-party designee or to file its own form before discussing confidential tax information with you. You have a perfectly valid statutory Property POA that includes "tax matters" — but the agency has its own authorization process.

This is one of the most common surprises for POA agents in Illinois: the general-purpose statutory POA doesn't automatically give you tax authority with either the state or the IRS.

The General Statutory POA vs. Tax-Specific POA

The Illinois Statutory Short Form Power of Attorney for Property (755 ILCS 45/3-3) includes "tax matters" as one of the property categories the principal can authorize. If the principal didn't strike this category out, the agent has general authority to handle tax-related matters.

But "general authority" means something different to banks than it does to tax agencies. Financial institutions may not unreasonably reject a valid statutory property POA under Public Act 103-0994. Tax agencies — both state and federal — have their own authorization forms and processes.

Here's what you actually need:

Illinois Form IL-2848: State Tax Authority

The Illinois Department of Revenue (IDOR) generally uses its own authorization process — including Form IL-2848 or a current-year third-party designation — before discussing confidential state tax matters with someone other than the taxpayer.

What IL-2848 Covers

• Individual income tax (IL-1040)
• Fiduciary income tax (IL-1041) for estates and trusts
• Sales and use tax
• Withholding tax
• Corporate income tax
• Any other tax type administered by IDOR

How to File IL-2848

1. Download the form from the IDOR website at tax.illinois.gov
2. Complete all sections: taxpayer information, representative information, tax types and periods covered, and specific acts authorized
3. The taxpayer (principal) generally must sign the form. An authorized agent or fiduciary may sign only when the IDOR instructions accept satisfactory evidence of that authority; a general statutory Property POA is not automatically enough.
4. Submit to IDOR by mail or fax

Key Details

• IL-2848 can authorize multiple representatives; use Form IL-2848-A for additional representatives as needed
• Each representative's authority can be limited to specific tax types and tax periods
• The authorization expires automatically 10 years after it is signed unless revoked or withdrawn sooner
• Filing a new IL-2848 can revoke a prior authorization when the applicable option is selected; use the additional-information form when adding or listing representatives as required

When You Need IL-2848

After the taxpayer's death or legal disability, do not use IL-2848 to establish authority; use Form IL-56 as applicable.

Most commonly, the agent needs IL-2848 authority when:

• Filing the principal's state income tax return
• Responding to IDOR notices or audit letters
• Setting up a payment plan for overdue state taxes
• Handling a fiduciary or trust tax matter when IDOR's authorization process requires it
• Handling other state tax types administered by IDOR within the listed authorization

IRS Form 2848: Federal Tax Authority

The IRS has a parallel process. Form 2848 (Power of Attorney and Declaration of Representative) authorizes an individual to represent the taxpayer before the IRS.

Who Can Be a Representative

The IRS restricts who can be named as a representative on Form 2848. Eligible representatives include:

• Attorneys (members of any state bar)
• Certified Public Accountants (CPAs)
• Enrolled Agents (IRS-credentialed tax professionals)
• Other representatives only when they meet IRS eligibility rules; a family relationship alone is not enough

If you're a family member acting as POA agent, the relationship alone does not make you eligible to represent the taxpayer before the IRS. You may need an eligible tax professional or recognized fiduciary to handle representational matters.

Filing Form 2848

• Submit electronically through the IRS's online system or by mail/fax
• Specify the tax forms and tax years covered
• The taxpayer generally must sign; a fiduciary or other authorized person may sign only when the IRS requirements are met
• Processing times vary by submission method and current IRS workload

Separate from IRS Form 8821

Form 8821 (Tax Information Authorization) lets someone view your tax information but not act on your behalf. Form 2848 authorizes an eligible representative to act within the listed powers and matters, including receiving confidential tax information; signing a return may require specific authorization.

If you only need someone to pick up transcripts or check the status of a refund, Form 8821 is sufficient. If you need someone to file returns or respond to audits, you need Form 2848.

The Estate Tax Situation

For Illinois estates exceeding $4 million, the executor must file Form 700 (Illinois Estate and Generation-Skipping Transfer Tax Return) with the Illinois Attorney General's Office within nine months of the date of death.

This is separate from IDOR's jurisdiction — Form 700 goes to the AG, not to IDOR. The executor's Letters of Office from the probate court establish their authority to file Form 700. If you're the POA agent and the principal is still alive, Form 700 isn't relevant yet — but the POA agent should be aware of the potential estate tax liability and coordinate with a CPA on the principal's overall tax position.

The Practical Timeline for Tax POA Setup

If you've just been activated as a POA agent, here's the order of operations for establishing tax authority:

1. Gather the statutory Property POA — also gather any evidence or supporting documents the relevant agency requires
2. File IL-2848 with IDOR — covers state tax matters
3. File Form 2848 with the IRS — covers federal tax matters
4. Contact the principal's CPA or tax preparer — they may already have authorization on file, and you'll want to coordinate rather than create conflicting filings
5. Calendar the deadlines — check the applicable deadlines for individual and fiduciary returns; the estate tax return (Form 700) is due 9 months from the date of death when required

Getting Organized

The Illinois Power of Attorney Kit includes guidance on the tax authority setup process and how the statutory Property POA's "tax matters" category interacts with the agency-specific forms that IDOR and the IRS may require before they'll communicate with an agent.

See more Illinois guides →