CAF Number

[EB4321]

I am a new tax preparer attorney. I have my PTIN. I need to get a CAF#. It looks like I have to get the signature of a taxpayer on Form 2848. Of course, I won't have any taxpayers until tax season starts. Does the CAF# get assigned then and do I use it for all other taxpayers? It is very confusing to me. Thanks!

[Uncle Sam]

Caf#

CAF# gets assigned by IRS after your first Form 2848 POA gets submitted.

That's not a number you need to apply for like with PTINs or EFINs.

And yes - once you get a CAF# - it's used for all other subsequently filed POAs.

[ChEAr$]

However, to the OP, you don't automatically NEED a CAF # just to prepare tax returns.
Only needed if representation is needed.

I once knew a preparer who sent in a POA with every return he mailed in, just in case.
Turns out the IRS viewed it as covering his .. assets... and that each return contained something questionable.

[taxea]

However, to the OP, you don't automatically NEED a CAF # just to prepare tax returns.
Only needed if representation is needed.

I once knew a preparer who sent in a POA with every return he mailed in, just in case.
Turns out the IRS viewed it as covering his .. assets... and that each return contained something questionable.

You know, Harlan, I have been tempted to have every client sign a poa just in case it is needed in the future but if it isn't filed in a timely manner then the IRS doesn't accept it. I think it would be so much more convenient having a signed poa in advance that I wish we could legally have the client sign it and then not date or file it until/and unless needed. Especially when clients hang on to the letters for so long some times.

Then again, it would require a separate poa for each year when the IRS does allow numerous years on one poa.

[ChEAr$]

You know, Harlan, I have been tempted to have every client sign a poa just in case it is needed in the future but if it isn't filed in a timely manner then the IRS doesn't accept it. I think it would be so much more convenient having a signed poa in advance that I wish we could legally have the client sign it and then not date or file it until/and unless needed. Especially when clients hang on to the letters for so long some times.

Then again, it would require a separate poa for each year when the IRS does allow numerous years on one poa.

AND... now with the new POA's, you need two in case of a joint return, one for each.

Another point to add. By asking/requiring/cajoling client into signing a POA and explaining why, it might alarm him/her unduly. he might be thinking to himself, "hmm.... wonder what this fellow knows he's not telling me."