Form IL-2848 — Illinois Power of Attorney

What is Form IL-2848?

Form IL-2848, Power of Attorney, authorizes a power of attorney (POA) to perform certain acts with the Illinois Department of Revenue (IDOR) on a taxpayer's behalf. In most cases, a POA can discuss your confidential tax information with IDOR only if they are the third-party designee on your current year income tax return or an IL-2848 is on file. It may also be needed for a POA to act for you in an audit, certain collection actions, a settlement of tax liability or a legal proceeding.

You choose full authority (all tax matters with IDOR, including Federal Tax Information IDOR obtained from the IRS) or limited authority for the tax types and years you tick: Individual Income, Withholding Income, Excise, Business Income, Sales and Use, Vehicle Use (RUTs) and NPL/1002-D notices. Unless revoked or withdrawn, the form expires automatically 10 years from the date the taxpayer, authorized agent or fiduciary signs it. The current edition is IL-2848 (R-07/26).

FileIt walks you through each step in plain English and prints your answers into IDOR's own official PDF. It pre-fills the taxpayer's name and email from the People records in your vault, splits phone numbers and dates into the form's boxes, checks what each choice requires, and keeps the finished PDF in your vault, where you can record the 10-year expiry date to get reminders. You then submit it to IDOR yourself: FileIt never files anything for you.

Who needs to fill out Form IL-2848?

• Individuals who want a tax professional, relative or friend to deal with IDOR about their Illinois income tax.
• Businesses appointing someone for withholding, sales and use, excise or business income tax matters.
• Taxpayers facing an audit, a collection action or a settlement of tax liability with IDOR.
• Anyone who needs an attorney to represent them in an IDOR administrative hearing or before the Illinois Independent Tax Tribunal: the POA must be an attorney.
• Spouses on a joint return who want the same POA: both are listed in Step 1 and both sign.
• A corporate officer, partner, parent of a minor, executor or trustee completing the form for the taxpayer (Step 4).

When to use Form IL-2848

• When you want someone to talk to IDOR about your confidential tax information and they aren't the third-party designee on your return.
• Before an audit, collection action, settlement or legal proceeding in which someone will act for you.
• To add a new POA, add another POA without removing the current one, change your POA's details or tax types, or remove a POA.
• When an IDOR representative asks you to submit it, or to attach it to correspondence supporting your request.

What you need before you start

• The taxpayer's legal name and full SSN, or a business's legal name (not a DBA) and FEIN, matching IDOR's registration records.
• The taxpayer's address, phone number and email.
• The POA's name, firm, identification number (attorney license number, PTIN, FEIN or SSN), address, daytime phone and fax.
• Whether the POA is an attorney, CPA, enrolled agent or other, and their licensing jurisdiction.
• The tax types and the years, periods or Audit ID to cover, or a decision to grant full authority.
• For an "Other" POA: two disinterested witnesses or a notary public present when you sign.
• For an executor or trustee: evidence of authority, such as a small estate affidavit, a will or a court order.

What’s on Form IL-2848

The 2026 edition has 2 pages. FileIt asks for it in 9 parts, and it is signed by Taxpayer and Spouse and Power of attorney:

1. What this form doesTaxpayer
2. Step 1: Taxpayer informationTaxpayer
3. Step 1: Spouse (joint income tax return)Spouse
4. Step 2: Power of attorney informationTaxpayer
5. Step 2: Declaration of the attorney, CPA or enrolled agentPower of attorney
6. Step 3: Authority grantedTaxpayer
7. Step 4: Authorized agent or fiduciaryTaxpayer
8. Step 5: SignatureTaxpayer
9. Step 6: Witnesses or notaryTaxpayer

How to fill out Form IL-2848, step by step

1 Check one box

Choose Add: New POA, Add: Additional POA, Change: Existing POA or Remove: Existing POA. One box must be checked for IDOR to process the form. A new POA for tax types and years that already have one replaces the existing POA; an additional POA keeps it.

2 Step 1: Taxpayer information

Enter the taxpayer's legal name, full SSN (individual) or FEIN (business), address, phone and email. For a joint return you can list your spouse and their SSN so the same POA covers both of you; both then sign in Step 5. Tick the box if an authorized agent or fiduciary is completing the form, and fill in Step 4.

3 Step 2: Power of attorney information

Say whether the POA is an attorney, certified public accountant, enrolled agent or other, and give their name, firm, identification number, email, address, phone and fax. Tick the box if IDOR should send duplicate copies of notices to this POA. To appoint more POAs for the same matters, attach Form IL-2848-A and enter how many are attached.

An attorney, CPA or enrolled agent completes the declaration on page 1: printed name, jurisdiction, signature and date.

4 Step 3: Authority granted

Full authority lets the POA act for you in all tax matters with IDOR. Limited authority covers only the tax types you tick, each with its years, periods or Audit ID; an Audit ID covers all periods in that audit, including any expansion. You can also attach Form IL-2848-B for specific authority, and say the POA may not sign tax returns or receive Federal Tax Information.

5 Step 4: Authorized agent or fiduciary

Only when someone other than the taxpayer executes the form: their name, title, email, phone and address. A business's signer must be an owner, officer, member or partner in IDOR's registration information. If you are acting because of the taxpayer's death or legal disability, the instructions point you to Form IL-56 instead.

6 Step 5: Signature

The taxpayer, or the authorized agent or fiduciary, signs, prints their name and title and dates the form. A spouse listed in Step 1 signs too. The 10-year expiry runs from this date.

7 Step 6: Witnesses or notary

Required only when the POA is "Other". You sign in front of two disinterested witnesses, who print their names, sign and date, or before a notary public. If their date doesn't match your signing date, IDOR will ask for a new form.

Common mistakes to avoid

• Leaving the Check one box line or the POA type blank. One box must be checked in each for the form to be processed.
• Using a name or ID that doesn't match IDOR's registration records, or a DBA instead of the business's legal name.
• Choosing "Other" and signing without two witnesses or a notary, or with their dates different from yours.
• Forgetting that an attorney, CPA or enrolled agent must sign the declaration in Step 2.
• Attaching the form to your tax return. IDOR says that isn't an approved way to authorize a representative.
• Trying to correct a rejected form. IDOR requires a new, newly signed and dated form instead.
• Checking both full and limited authority. The instructions say full authority is then accepted over limited.

After you fill it out

Sign Step 5 (and have your spouse, the POA and any witnesses or notary sign where required). You can sign the printed PDF by hand, or use FileIt's optional e-signature for the taxpayer, spouse and POA; witnesses and a notary must sign in person.

Then submit it yourself, as one PDF with any IL-2848-A or IL-2848-B: upload it through MyTax Illinois, email it to [email protected] (email isn't secure), fax it to 217 782-4217 without a cover page, or mail it to Illinois Department of Revenue, Power of Attorney Forms 3-252, PO Box 19001, Springfield IL 62794-9001. FileIt doesn't send it.

FileIt keeps the completed PDF in your vault; add its expiry date there to be reminded before the 10 years run out. To end the authority earlier, file a new form with Remove: Existing POA; a POA who wants to withdraw writes WITHDRAW across the top of the earlier form, signs and dates it and submits a copy.

Form IL-2848: frequently asked questions

Official sources

• Blank form (PDF), published by Illinois Department of Revenue (IDOR): https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/misc/documents/powerofattorney/il-2848.pdf
• Official instructions and guidance: https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/misc/documents/powerofattorney/il-2848-instr.pdf
• Edition shown on this page: IL-2848 (R-07/26) (checked 2026-09-28).

FileIt is not affiliated with or endorsed by Illinois Department of Revenue (IDOR) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.

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