Illinois Power of Attorney for Taxes: IL-2848, IDOR Rules, and Federal Filing

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. They won't talk to you. You have a perfectly valid statutory Property POA that includes "tax matters" — but IDOR has its own form, and until it's on file, you have zero standing to access her tax information.

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 are required to accept a valid statutory 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) requires its own power of attorney form — Form IL-2848 — before it will discuss a taxpayer's state tax matters with anyone other than the taxpayer themselves.

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) must sign the form — or the POA agent can sign if they attach a copy of the valid statutory Property POA
4. Submit to IDOR by mail or fax

Key Details

• IL-2848 can authorize multiple representatives (up to three)
• Each representative's authority can be limited to specific tax types and tax periods
• The authorization does not expire unless the taxpayer sets an expiration date or revokes it
• Filing a new IL-2848 does not automatically revoke prior authorizations — you must check the revocation box if you want to replace a previous representative

When You Need IL-2848

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
• Filing the estate's fiduciary income tax return (IL-1041) after the principal's death
• Handling the Illinois estate tax return (Form 700) if the estate exceeds $4 million

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)
• Immediate family members (for individual returns only, not business returns)

If you're a family member acting as POA agent, you can be named as a representative on Form 2848 for individual tax matters — but you'll have more limited authority than a CPA or attorney.

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 must sign (or the POA agent with a copy of the general POA)
• Processing takes 2-4 weeks if submitted by mail; electronic submissions are faster

Separate from IRS Form 8821

Form 8821 (Tax Information Authorization) lets someone view your tax information but not act on your behalf. Form 2848 gives full representational authority — the representative can sign returns, negotiate with the IRS, and receive confidential tax information.

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 — you'll need certified copies to attach to both IL-2848 and Form 2848
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 — individual returns due April 15, estate fiduciary returns (IL-1041/Form 1041) due April 15 of the year following the tax year, estate tax return (Form 700) due 9 months from date of death

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 require before they'll communicate with an agent.

See more Illinois guides →