Form IL-2848-A is the continuation sheet for the Illinois Department of Revenue’s Power of Attorney. You attach it to Form IL-2848 when you need to appoint more than one representative, or when you want to cover more tax types and periods than the main form has room for. It never stands alone: every IL-2848-A is tied to a specific IL-2848 by a matching signature date and an attachment number written at the top of the page.
When You Actually Need the Attachment
If one representative handling a short list of tax matters is all you want, IL-2848 by itself does the job and you can skip IL-2848-A entirely. The attachment comes into play in two situations.
The first is multiple representatives. Say your CPA handles your sales and use tax while a separate attorney represents you in an income tax audit. You’d list one on the main IL-2848 and the other on an IL-2848-A page.
The second is scope. The tax type and period fields on the main form can run out of room, especially if you want a representative covering several Audit ID numbers or a long list of periods across different tax types. IL-2848-A gives you more lines to work with.
How to Fill Out and Attach IL-2848-A
Each IL-2848-A page has a field for an attachment number and a reference back to the signature date on the main IL-2848. The signature date on the attachment must match the date on the IL-2848 it accompanies. If you’re using more than one continuation sheet, number them in order so the Department can see the full package is intact.
On the attachment itself, provide the same categories of information the main form asks for in the sections you’re extending. For an added representative, that means name, address, phone number, applicable identification number (attorney license number, PTIN, FEIN, or SSN depending on designation), and the designation box: attorney, CPA, enrolled agent, or other. For added tax matters, list the tax type along with the specific years, periods, or Audit ID numbers you want covered. Leaving a period field blank for a selected tax type grants authority for all years and all periods under that tax type, past and future.
What the Main IL-2848 Still Has to Carry
Because IL-2848-A is only a continuation, the main IL-2848 has to be complete and correctly executed for the whole package to be accepted. A few points to check before anyone signs:
- Taxpayer information and identification numbers in Step 1 are filled in. Individuals use their SSN; businesses use their FEIN. Sole proprietors authorizing representation for both personal and business matters should include SSN, FEIN if they have one, and any Illinois Account ID numbers that apply.
- If an authorized agent or fiduciary (a corporate officer, partner, or someone acting for an estate or trust) is signing instead of the taxpayer, the box in Step 1 is checked and Step 4 is completed with the signer’s name and title.
- Both the taxpayer (or agent/fiduciary) and the representative have signed and dated the form. A missing date alone is enough to invalidate it.
- If any representative — on the main form or on IL-2848-A — is designated “other” rather than attorney, CPA, or enrolled agent, Step 6 must be completed. The taxpayer signs in front of either two witnesses or a notary public, and the witness or notary date must match the taxpayer’s signature date exactly.
One boundary worth knowing: IL-2848 and its attachment govern who can communicate with the Department and access your tax records. Under 86 Illinois Administrative Code Section 200.110, only licensed attorneys may appear in a representative capacity at formal administrative hearings before the Department, with a narrow exception for a corporate officer or authorized employee representing a corporation when the disputed amount is $2,500 or less.
Submitting the Package
Send the completed IL-2848 together with every IL-2848-A page as a single submission through one of three channels:
- MyTax Illinois. Upload the whole package as a single PDF using the IDOR Power of Attorney submission link in the “Additional Services” panel on the lower portion of the MyTax Illinois home page. This is the fastest option.
- Fax to 217-782-4217. Send each IL-2848 (with its attachments) as a separate fax, with no cover page. Faxed forms are processed within three business days, and the Department will only contact you if the request is denied.
- Mail to Power of Attorney Form 3-252, Illinois Department of Revenue, PO Box 19001, Springfield, IL 62794-9001.
Do not attach the power of attorney package to a tax return and submit them together. The Department does not consider that an approved submission method, and you’ll be told to resubmit separately.
Why the Whole Package Can Get Rejected
The Department treats an IL-2848 as invalid if any required piece is missing, incomplete, or wrong: taxpayer information, identification numbers, tax types, tax periods, taxpayer or representative signatures or dates, or witness or notary signatures or dates when required. Vague descriptions of the matters covered can also trigger a rejection. Because IL-2848-A is part of the same package, an error on the attachment can take down the whole filing.
If the Department determines the signed form is invalid, you cannot simply correct the mistakes and resubmit the same signed copy. You have to execute an entirely new form, with fresh signatures from the taxpayer, the representative, and any witnesses or notary. Getting every field right before anyone signs saves real time.
Changing or Removing a Representative Listed on an Attachment
To replace or remove a representative — whether that person was named on the main IL-2848 or on an IL-2848-A — file a new IL-2848 with either the “Add: New POA” or “Remove: Existing POA” box checked. That filing automatically revokes all prior powers of attorney on file with the Department for the same tax types and periods. You don’t need a separate revocation letter. Once processed, the former representative loses access to your confidential tax information and can no longer interact with the Department on those matters.
How Long the Authorization Lasts
Unless revoked or withdrawn, Form IL-2848 and any attached IL-2848-A pages expire ten years from the date the taxpayer, authorized agent, or fiduciary signed. If you appointed representatives years ago and never revoked the authorization, it may still be active. You can check or manage current authorizations through MyTax Illinois or by contacting the Department directly.