SC2848: South Carolina Tax Power of Attorney

What is Form SC2848?

Form SC2848 lets you appoint individuals to represent you before the South Carolina Department of Revenue. Each representative can receive and inspect your confidential tax information and perform any act you can for the tax matters you list, such as signing agreements and consents, unless you add or remove acts on line 4.

The SCDOR is strict about completeness. Every field marked with an asterisk is required, and the tax matters must be specific: a tax type, a form number such as SC1040 or ST-3, and the years or periods. A general reference like All years or All taxes makes the form invalid. Filing it also revokes earlier powers of attorney for the same matters unless you tick the box on line 6.

FileIt pre-fills your name and email from your vault, builds the name and address boxes, splits your SSN across the form's three boxes and prints everything onto the SCDOR's own PDF (Rev. 2/17/23). It checks the rules above, saves the finished form in your vault folder, and can send it for signature to you, a joint-filing spouse and each representative.

Who signs: The taxpayer (both spouses for a joint return) in Part I, and every representative in Part II.
Representatives: Up to three individuals on the form; attach a signed and dated list for more. Firms can't be named.
Tax matters: Type of tax, form number and specific years or periods. 'All years' isn't accepted.
Refund checks: A representative may receive, but never endorse or cash, them if you initial line 5.
Edition: SC2848 (Rev. 2/17/23) 3307

Who needs to fill out Form SC2848?

South Carolina taxpayers who want a CPA, attorney, enrolled agent or return preparer to deal with the SCDOR for them.
Married couples filing jointly who want the same representatives for a joint return.
Businesses that want an officer or full-time employee to handle withholding, sales or other SCDOR accounts.
Families where a relative helps with a parent's South Carolina tax notice.

When to use Form SC2848

Before your representative contacts the SCDOR about an audit, notice or account.
When you change representatives for the same tax matters, since a new form revokes the old one unless you keep it.
When a tax matter is pending: the instructions say you can send the form to the division handling it.

What you need before you start

Your name, address, SSN or FEIN, daytime phone and email, plus your spouse's name and SSN for a joint return.
Each representative's name, address, phone, fax and email.
Each tax matter's type, SC form number and specific years or periods.
Each representative's designation (attorney, CPA, enrolled agent, officer, employee, family member, return preparer or other) and jurisdiction.

What’s on Form SC2848

The 2023 edition has 4 pages. FileIt asks for it in 9 parts, and it is signed by Taxpayer and Spouse and Representative 1 and Representative 2 and Representative 3:

Line 1: Taxpayer informationTaxpayer
Line 1: Spouse (married filing jointly)Spouse
Line 2: Representative 1Representative 1
Line 2: Representative 2Representative 2
Line 2: Representative 3Representative 3
Line 3: Tax mattersTaxpayer
Lines 4-6: Acts, refund checks and prior powers of attorneyTaxpayer
Part II: Explanation for designation h (Other)Representative 1
Line 7: Taxpayer signatureTaxpayer

How to fill out Form SC2848, step by step

1 Line 1: Taxpayer information

Name and address, SSN or FEIN, plan number if any, daytime phone and email. Add your spouse's name and SSN if you file jointly and share representatives.

2 Line 2: Representatives

Up to three individuals with their phone, fax and email. Tick 'Check if new' when an address, phone, fax or email has changed.

3 Line 3: Tax matters

Up to three rows of tax type, tax form number and years or periods. Future periods can end no later than three years after the SCDOR receives the form.

4 Lines 4 to 6

List any additions or deletions to the acts authorized (substituting or delegating must be stated here), initial line 5 to let a representative receive refund checks, and tick line 6 to keep earlier powers of attorney.

5 Line 7: Taxpayer signature

Sign and date, with your title if you sign for a business, trust or estate. Both spouses sign for joint representation.

6 Part II: Declaration of Representative

Each representative enters their designation letter (a to h) and jurisdiction, then signs and dates. Designation h needs an explanation.

Common mistakes to avoid

Writing 'All years', 'All periods' or 'All taxes' on line 3: the SCDOR won't accept it.
Leaving any starred field empty, which makes the power of attorney or declaration invalid.
Naming a firm instead of an individual as representative.
Using SC2848 for a fiduciary, such as an executor or trustee, who acts as the taxpayer instead.
Forgetting to attach copies of the powers of attorney you want to keep when you tick line 6.
A representative skipping the Part II signature, date, designation or jurisdiction.

After you fill it out

Sign and date line 7 and have every representative sign Part II, on paper or through FileIt's e-signature request.

Mail it to the SCDOR at PO Box 125, Columbia, SC 29214-0400, or send it to the division handling a pending matter by mail, email or fax.

Notices still go to you, not your representative, so forward copies as needed. FileIt keeps the PDF in your vault folder.

Fill out Form SC2848 online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 86 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real South Carolina Department of Revenue (SCDOR) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form SC2848 now — it’s free

Form SC2848: frequently asked questions

Can I use the federal Form 2848 instead?

The instructions say the SCDOR accepts the federal 2848 for South Carolina purposes, completed to be South Carolina specific, including South Carolina tax form references.

How many representatives can I name?

Three on the form. For more, write 'see attached list' in the name box and attach a list you sign and date.

Can my representative cash my refund check?

No. You can let a representative receive refund checks by initialing line 5, but this form can't authorize them to endorse or cash them.

Does a new SC2848 cancel my old one?

Yes, for the same tax matters and periods, unless you tick the line 6 box and attach a copy of the one you want to keep.

How do I revoke a power of attorney without naming someone new?

The instructions say to send a copy of the old form with REVOKE written across the top and a current signature and date on line 7, or a signed statement of revocation.

Who signs for a partnership or LLC?

All partners or members, unless one is authorized to act in its name. Attach a copy of that authorization.

Official sources

Blank form (PDF), published by South Carolina Department of Revenue (SCDOR): https://dor.sc.gov/forms-site/Forms/SC2848.pdf
Official instructions and guidance: https://dor.sc.gov/forms-site/Forms/SC2848.pdf
Edition shown on this page: SC2848 (Rev. 2/17/23) 3307 (checked 2026-10-19).

FileIt is not affiliated with or endorsed by South Carolina Department of Revenue (SCDOR) 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 2026-10-19.