CAF number and 2848 vs 8821
Answer four questions to see which authorization form you need, the fastest way to file it, and how to get or recover your CAF number before you call the IRS about a client.
1.What do you need to do for the client?
2.Are you an attorney, CPA, enrolled agent, enrolled actuary or enrolled retirement plan agent?
3.Is the client an individual or a business?
4.Do you have a CAF number?
Form 2848 vs Form 8821 at a glance
| Form 2848 | Form 8821 | |
|---|---|---|
| What it is | Power of attorney | Tax information authorization |
| Who can be named | People eligible to practice before the IRS: attorneys, CPAs, enrolled agents, enrolled actuaries and a few others | Any individual, firm or organization |
| See and receive information | Yes | Yes |
| Speak for the client and advocate | Yes, for the matters and years listed | No |
| Cash or endorse refund checks | No | No |
| File in real time | Tax Pro Account (individual clients) | Tax Pro Account (individual clients) |
| File online | IRS.gov/Submit2848 | IRS.gov/Submit8821 |
From the IRS instructions for Forms 2848 and 8821 and the Tax Pro Account page, checked October 31, 2026. Faxed and mailed forms need wet-ink signatures; electronic signatures are accepted only on the online upload.
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FAQ
- What is a CAF number?
- A nine-digit number the IRS's Centralized Authorization File assigns to a representative or designee. It's separate from your PTIN or EIN, and it's how the IRS links your Forms 2848 and 8821 to you.
- How do I get a CAF number?
- Two ways. Write "None" in the CAF number box on your first Form 2848 or 8821 and the IRS assigns one and mails it to you. Or, for an individual CAF number, use "Get one now" in Tax Pro Account after verifying your identity with ID.me; it appears immediately. Linking a CAF number to your SSN in Tax Pro Account can't be undone.
- Is there a CAF number lookup?
- No public one. Check a copy of a 2848 or 8821 you filed before, or your Tax Pro Account if your CAF number is linked there. Otherwise call the Practitioner Priority Service on 866-860-4259; an assistor can retrieve it after verifying who you are.
- What does it mean if my CAF number is in pending review?
- The IRS has suspended it while it checks whether the number may have been compromised. While it's suspended, IRS phone assistors can't discuss your clients with you. You'll get a letter, usually from IRS Criminal Investigation, asking for a notarized identity document within 30 days, sent to the address in the letter.
- What's the difference between Form 2848 and Form 8821?
- Form 2848 is a power of attorney: your representative can receive information and act for the client, but only people eligible to practice before the IRS (attorneys, CPAs, enrolled agents and a few others) can be named. Form 8821 only authorizes someone to see or receive information; it can name anyone, but they can't speak for the client or advocate their position.
- How long does a 2848 or 8821 take to process?
- Through Tax Pro Account, real time for individual clients. For uploaded, faxed or mailed forms, the IRS's processing-status page currently says about 2 business days after receipt. The IRS doesn't tell you when it's done, so don't send duplicates.