CAF Numbers and IRS Authorizations
The Centralized Authorization File, or CAF, is the IRS system used to record many taxpayer authorizations. Practitioners frequently encounter CAF numbers when submitting Forms 2848 and 8821.
For EA Part 3, understand the practical difference between the taxpayer’s identifying information, the practitioner’s PTIN or enrollment information, and the practitioner’s CAF number. They serve different purposes.
Key Study Points
- A CAF number is associated with IRS authorization records.
- Forms 2848 and 8821 may be submitted through authorized IRS channels.
- Tax Pro Account can provide electronic authorization options for eligible individual matters.
- Carefully identify tax matters and periods to avoid an ineffective authorization.
Exam Focus: Do not assume that holding a CAF number by itself gives a person representation rights.
Official IRS Reference: IRS – Submit Forms 2848 and 8821 Online
https://www.irs.gov/tax-professionals/submit-forms-2848-and-8821-online