The IRS recently released a revised Form 2848 , Power of Attorney and Declaration of Representative, and instructions for the form. The revised version of the Form 2848 includes a new designation for registered tax return preparers.
More significantly for tax preparers, spouses must now file separate Forms 2848 for representation of MFJ returns.
The idea is that each spouse has the right to designate a different representative. So far, we have no guidance as to whether previously filed “joint” powers of attorney for joint returns will be accepted without question or whether a new power of attorney will need to be filed for each spouse.

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