How to revoke or withdraw a business Form 2848

November 14, 2026 · 1 min read

To revoke a Form 2848 without appointing a new representative, IRS instructions say to mark the first page REVOKE, sign and date below the notation, then submit the annotated copy using the instructions. A representative withdrawing uses WITHDRAW and follows the IRS procedure for that role.

What to check

If the original is unavailable, the IRS allows a signed statement identifying the affected matters and periods and the applicable parties. If you are appointing someone new, review line 6 for the effect on prior authorizations. Keep a copy of the authorization and proof of submission with the company's records.

Example

A corporation ends its engagement with an adviser who had authority for specified Form 1120 years. An officer authorized to bind the corporation checks the periods and sends the signed revocation to the appropriate IRS office.

Before you proceed

Identify the exact matters and periods on the authorization.
Confirm who can sign for the business.
Keep the submitted copy and delivery record.

Will a new Form 2848 revoke Form 8821?

The IRS instructions say filing Form 2848 does not revoke an existing Form 8821. Review that authorization and use its applicable procedure if it also needs to end.