Ptin & Caf

[EB4321]

I have my PTIN. Now how do I get a CAF number?

[Koss]

Caf

You only get a CAF if you file Form 2848 or Form 8821.

You won't need it for any other purpose.

If you are filing Form 2848 or Form 8821 for the first time, you leave the field blank. The IRS will issue a CAF by mail. You can then use that CAF on future Forms 2848 or 8821.

BMK

[EB4321]

Caf

Thank you. I am filing for the first time but it looks like I have to have a taxpayer signature. I don't have any taxpayers yet. Do I have to wait until we're in the middle of tax season to get this then?

[Koss]

CAF Use

The only reason you would need a CAF is if you need to communicate by phone with the IRS about a specific tax return, or a specific taxpayer's account, or if you are conducting business on behalf of a taxpayer, face-to-face in an IRS office, without the taxpayer present.

The CAF is not something you need in order to prepare tax returns.

Put another way: You only need a CAF if you have a need to file Form 2848 or Form 8821 in connection with a specific taxpayer. If you don't need to file one of these forms, then you don't need a CAF.

The first time that you have a need to file one of these forms, you leave the field blank, and send in the form. Then the IRS will send you a CAF by mail. You will be able to use that CAF on any other Form 2848 or Form 8821 that you file going forward.

BMK

[EB4321]

Caf #

Thank you so much! That was very helpful.

[OtisMozzetti]

Put another way: You only need a CAF if you have a need to file Form 2848 or Form 8821 in connection with a specific taxpayer. If you don't need to file one of these forms, then you don't need a CAF.
BMK

I don't want to say that 2848 or 8821 isn't a good idea in many instances, but a lot of phone contact with IRS on behalf of taxpayers can be conducted with the taxpayer sitting there with you. If the taxpayer is sitting there, the IRS almost always or at least quite often validates the taxpayer's identity and obtains taxpayer authorization to speak with you. The IRS persons probably figure that you as a tax professional will know how to get to the point better than the taxpayer would.

EA in Calif.

[Lion]

e-Services

If you file Form 2848 via e-Services, I think you get your CAF immediately. As has been mentioned, you'll do this when you have a need to represent a client. Then make a note of your CAF and use it for any future POAs.

[erchess]

The Taxpayer and I

I often use three way calling to take a client to the IRS. I did once hit a small snag in that the IRS agent insisted that I put my client on the line and arrange to not be able to hear his conversation with the client. I cannot remember how I handled it but I ended up being able to resolve the problem to everyone's satisfaction.

Another time I made the mistake of letting my client take the lead and when the Agent heard me breathing on the line he was most upset and when I told him who I was he said that he should probably disconnect the call but he would refrain from that but in the future I should take the lead in the conversation but the first thing I said should communicate that I was here with my client.