IRS Tax Pro Account: What It Does and How to Get Access

What Tax Pro Account is and who can use it

Tax Pro Account is an IRS online tool. The IRS says you can use it to request power of attorney (POA) and tax information authorization (TIA), view taxpayer information, and withdraw authorizations.

A power of attorney (POA) lets a person who is eligible to practice before the IRS represent a taxpayer. The IRS uses Form 2848 for it. A tax information authorization (TIA) lets the person you name inspect or receive the taxpayer's confidential information. The IRS uses Form 8821 for it.

Anyone can request a TIA with Tax Pro Account. To view taxpayer information, you must link your CAF number, and you see only the forms and tax periods the taxpayer approved for you. To request a POA, you must have authority to practice before the IRS as an attorney, certified public accountant, enrolled agent, enrolled actuary or enrolled retirement plan agent.

The limit that matters most: the IRS says Tax Pro Account currently handles POA and TIA requests to individuals only. For a business client, submit Form 2848 or 8821 through the IRS online upload, or by fax or mail. Even for an individual, the IRS limits requests to listed tax matters: Form 1040 income tax, split spousal assessment or Form 8857 innocent spouse relief, the shared responsibility payment, and certain civil penalties.

The IRS page also lists payments, payment plans for individuals and individual CAF number requests among its real-time features. This page covers authorizations only. The IRS Tax Pro Account page carries the current hours of service and the range of tax years you can request.

How to get access

Sign in or create an account on the IRS Tax Pro sign-in page. The IRS links to it from its Tax Pro Account page.

An individual taxpayer needs two things for an authorization request. The taxpayer needs an address in a U.S. state or the District of Columbia. The taxpayer also needs the ability to access an IRS online account.

The taxpayer does not need the online account before you submit. The IRS says you can submit a request before the taxpayer creates an account. Once the taxpayer creates an account and signs in, the taxpayer can view and approve your request under Authorizations.

The taxpayer address you enter must match IRS records. The IRS suggests the taxpayer check their online account or a recent IRS notice to confirm the name and address on file.

A Centralized Authorization File (CAF) number is a unique, nine-digit number. The IRS assigns it to you through Tax Pro Account, or when you file your first POA or TIA with Form 2848 or 8821. The CAF is the IRS database that records those authorizations.

If you do not have a CAF number, you can get an individual CAF number in Tax Pro Account. You cannot get a business CAF number there. For a business CAF number, submit Form 2848 or 8821. If you lost a CAF number the IRS already assigned, check your records for IRS Letter 1727C. The IRS mails that letter when it assigns the number after your first Form 2848 or 8821. If you cannot find the number, the IRS says to contact it.

Linking your CAF number is optional, and linking is permanent: you cannot unlink the number afterward, so link it to the right taxpayer identification number. When you link it, you associate it with your taxpayer identification number in the CAF database. An individual CAF number links to a Social Security number or an individual taxpayer identification number. A business CAF number links to an employer identification number. An individual CAF number cannot link to an employer identification number, and a business CAF number cannot link to a Social Security number or an individual taxpayer identification number.

Linking gives you three things: you can view individual and business taxpayer information, view all your active authorizations on the CAF, and withdraw from any active authorization in real time. If you do not link, you can still request a POA or TIA.

Linking happens once. If you have more than one CAF number, you may link them all. The person the IRS assigned an individual CAF number to must link it. A Designated Official or Sole Proprietor must link a business CAF number. To start, go to your account profile and select Link a CAF number.

What it does and does not do

Tax Pro Account processes authorizations in real time, without forms. The IRS online upload for Forms 2848 and 8821 works differently: the IRS processes those forms manually, first in and first out, along with faxed and mailed requests.

What it does. It sends POA and TIA requests to individual taxpayers. It shows the history of requests you submitted through Tax Pro Account, and an approved request should display immediately after the taxpayer approves it. It withdraws an authorization in real time, and the IRS removes that authorization from the CAF database immediately. Linking your CAF number lets you withdraw from any active authorization.

What it does with a linked CAF number. It shows taxpayer information for only the forms and tax periods the taxpayer approved under your authorization. It also shows all your active authorizations on the CAF. That includes POAs and TIAs from individuals and business entities, whether you submitted them with forms or through Tax Pro Account.

What it does not do. It does not handle POA or TIA requests to businesses, and it does not issue a business CAF number. Use Form 2848 or 8821 for both. It does not update your CAF address either. The IRS says you cannot update address information in Tax Pro Account at this time.

For transcripts, see our transcripts guide. To read a transcript once you have one, use the IRS Transcript Analyzer.

Calls to the IRS about a client's account run on a different channel. The Practitioner Priority Service is the IRS phone line for tax professionals with a valid authorization on file.

Common problems

The taxpayer's address does not match. The taxpayer address you enter must match IRS records. If the taxpayer's address changed, the IRS says to ask the taxpayer to notify the IRS of the change.

Your own address does not match. If you have not linked your CAF number, the address you enter must match what the IRS holds on the CAF file. The IRS gives two ways to update your CAF address. You can submit an authorization with Form 2848 or 8821 and mark the checkbox on the form to enter the new address, phone or fax number. Or you can sign and date a written notification of address change and mail or fax it to the location where you filed the Form 2848 or 8821.

A new request revokes earlier authorizations for the same matters. The IRS revokes prior authorizations on file for the same tax matters, tax periods and authorization types. To keep a prior authorization, submit Form 2848 or 8821, check the retention/revocation box and attach a copy of the authorization to keep.

A correction needs a day. To correct an authorization the taxpayer approved today, submit a new request. If the correction covers the same form and tax period, the taxpayer must wait a day to approve it.

No status shows. Tax Pro Account shows no status when the taxpayer rejected the authorization. It also shows none when the taxpayer approved the authorization but processing failed. For status before processing finishes, the IRS tells you to contact the taxpayer.

More than one representative. Each representative or designee signs in and submits their own request. Only two representatives may receive copies of a taxpayer's IRS notices and communications. The taxpayer must authorize all representatives on the same day.

Common Questions