The IRS Tax Pro Account gives eligible tax professionals a digital channel to request individual Power of Attorney (POA) and Tax Information Authorization (TIA) approvals in real time, link their Centralized Authorization File (CAF) number, and view scoped client information. It is distinct from uploading PDF Forms 2848 or 8821 for manual processing and from the broader IRS e-Services suite. Understanding which actions Tax Pro Account supports—and which it does not—helps you choose the right request route and set realistic expectations for processing speed, scope, and client visibility.
What Tax Pro Account authorizes
Tax Pro Account currently accepts digital POA and TIA requests for individual taxpayers only. A request submitted through the account can process in real time when the taxpayer approves it through their own online IRS account, which avoids the manual handling associated with paper or uploaded PDF forms. The requesting practitioner must hold practice authority as an attorney, CPA, enrolled agent, enrolled actuary, or enrolled retirement plan agent to submit a POA request; anyone may request TIA under basic account requirements. The taxpayer must have a U.S. state or District of Columbia address matching IRS records and must create or use their existing online account to approve the request digitally.
Business POA and TIA requests are not available digitally through Tax Pro Account. For business authorization requests, use the appropriate form route: Form 2848 for representation by an eligible individual, or Form 8821 for information disclosure only. Follow the current online-upload, fax or mail instructions. The digital individual-request feature does not extend to these entities.
CAF linking and what it shows
Linking your CAF number inside Tax Pro Account is a one-time action that associates your individual CAF with your Social Security Number or Individual Taxpayer Identification Number. Once linked, you can view a list of active authorizations recorded under that CAF, see client information permitted by those authorizations, and withdraw authorizations when needed. You cannot unlink a CAF after association.
A linked CAF allows you to see both individual and business client information if you hold active CAF authority for those clients—meaning a previously processed Form 2848 or 8821 is on file. Linking the CAF does not itself grant new authority; it surfaces existing recorded authorizations. If you have not yet linked your CAF, you can still submit individual POA or TIA requests through Tax Pro Account, but you will not see the list of prior authorizations or the corresponding client data until you complete the link.
A business CAF must be linked by an authorized Designated Official or Sole Proprietor who can associate it with the business EIN. An individual CAF can be requested directly within Tax Pro Account if you do not already have one.
Individual vs. business request matrix
| Request type | Tax Pro Account digital | PDF upload / fax / mail | Real-time approval | CAF view after link |
|---|---|---|---|---|
| Individual POA (Form 2848) | Yes, if eligible practitioner | Yes | Yes, when taxpayer approves digitally | Yes, prior authorizations visible |
| Individual TIA (Form 8821) | Yes, any account holder | Yes | Yes, when taxpayer approves digitally | Yes, prior authorizations visible |
| Business POA (Form 2848) | No | Yes, required route | No, manual processing | Yes, if active CAF authority exists |
| Business TIA (Form 8821) | No | Yes, required route | No, manual processing | Yes, if active CAF authority exists |
Request status and processing limits
A digital individual request approved by the taxpayer in their online account is processed in real time under IRS service conditions. If the taxpayer rejects the request or processing fails for technical reasons, you may not see an updated status in the account. This is different from the manual processing timeline that applies to uploaded, faxed, or mailed PDF forms, where receipt confirmation does not guarantee completed processing and no fixed timeframe is promised.
If you already hold active authority for the same tax matters, periods, and authorization type, submitting a new digital request can revoke the prior authority. To retain earlier authorizations while adding new ones, use the PDF form route and attach the prior authorization you want to keep, following the current Form 2848 or 8821 instructions.
What Tax Pro Account does not replace
Tax Pro Account does not substitute for other IRS professional tools or for proper client authorization documents. Signing into Tax Pro Account and linking your CAF does not automatically grant blanket access to every client's information. You need a valid, processed Form 2848 or 8821—or an approved digital request—covering the specific taxpayer, tax type, and periods before you can view or receive that information.
Tax Pro Account is separate from applying for an EFIN, which authorizes your firm to transmit electronic returns. An EFIN identifies your e-file provider firm; a CAF number identifies an authorization-file record, while the client’s valid authorization establishes the scope of authority. Neither substitutes for the other, and neither grants permissions outside its defined scope.
The account also does not replace Form 56 for notifying the IRS of a fiduciary relationship. Form 56 informs the IRS that you stand in the taxpayer's position as executor, administrator, trustee, or another fiduciary with applicable legal authority under Internal Revenue Code sections 6036 and 6903. It is not an authorization to represent, not a POA, and not a CAF application. Fiduciaries file Form 56 according to the current instructions and the October 2026 address clarification, not through Tax Pro Account.
Payment and plan information
The IRS lists payments for individuals and businesses, and payment plans for individuals, among Tax Pro Account’s features. Check the current IRS instructions to confirm which action your authority and the client’s circumstances permit. Do not equate being able to view taxpayer information with permission to request a plan. The IRS payment-plan guidance explains the available routes; Form 9465 is a separate paper request where applicable. Business plan rules differ from the individual online conditions.
Request readiness checklist
Before submitting a digital POA or TIA request through Tax Pro Account:
- [ ] Confirm the taxpayer is an individual, not a business entity, estate, or trust.
- [ ] Verify the taxpayer has a U.S. state or District of Columbia address matching IRS records.
- [ ] Ensure you hold eligible practice authority if requesting POA (attorney, CPA, EA, enrolled actuary, enrolled retirement plan agent).
- [ ] Confirm the taxpayer can access or create their own IRS online account to approve the request.
- [ ] Decide whether you need to retain any prior authorization for the same matters and periods; if so, use the PDF form route with a retention attachment instead.
- [ ] Link your CAF number in Tax Pro Account if you want to view the list of active authorizations and corresponding client information after approval.
Transcript requests and professional channels
Once a POA or TIA is active, you can request transcripts through the appropriate IRS professional channels. Tax Pro Account itself does not generate or display full transcripts. Authorized representatives typically use the Transcript Delivery System (TDS) within e-Services to request tax return transcripts, account transcripts, wage and income transcripts, or record of account transcripts for clients. TDS access requires separate application and approval; having a CAF number or an approved authorization in Tax Pro Account does not automatically activate TDS permissions.
Do not use a client's individual online account login to request transcripts on their behalf. That is impersonation and violates IRS rules. Use your own professional credentials and the tools designed for authorized representatives.
When taxpayers reject or ignore requests
If a taxpayer rejects your digital request, you will not gain the authorization. If the taxpayer does not respond, the request remains pending but does not grant access. In either case, you can discuss the authorization with the taxpayer, confirm their intent, and resubmit the request. You can also prepare a traditional Form 2848 or 8821, have the taxpayer sign it with a wet ink signature, and submit the PDF by fax or mail if the digital route does not succeed.
Taxpayer approval through their online account is required for real-time processing. If the taxpayer cannot or will not create an online account, the digital request route will not work. Fall back to the paper or uploaded PDF process.
Common misunderstandings
Linking a CAF does not create new client authority. It reveals existing authorizations already recorded with the IRS. You still need a processed Form 2848 or 8821—or an approved digital request—for each client and matter.
Tax Pro Account does not provide universal e-Services permissions. Signing into Tax Pro Account does not activate TDS, e-file transmission, TIN matching, or other specialized e-Services tools. Each tool has its own application and eligibility requirements.
Business client information is viewable, but business POA/TIA requests are not digital. If you linked your CAF and hold active authority for a business client through a processed Form 2848 or 8821, you can see that client's information in Tax Pro Account. You cannot, however, create a new business POA or TIA digitally. Those must be submitted as PDFs.
Digital request approval is not guaranteed. The taxpayer controls approval. Processing can fail for technical reasons. If a request does not succeed, check with the taxpayer and consider the traditional form route.
FAQ
Can I submit a POA request for a business through Tax Pro Account?
No. Digital POA and TIA requests in Tax Pro Account are currently limited to individual taxpayers. For a business request, use Form 2848 for eligible representation or Form 8821 for disclosure only, following the current submission instructions.
Will linking my CAF number give me access to all my clients?
Linking your CAF number lets you see the list of active authorizations recorded under that CAF and the client information those authorizations permit. It does not create new authority. You need a processed Form 2848 or 8821—or an approved digital request—for each client before you can view or receive their information.
If a digital POA request is approved, how long before I can request transcripts?
The authorization processes in real time upon taxpayer approval in their online account. Once approved, you can request transcripts through the appropriate professional channel, typically TDS within e-Services. Ensure you have applied for and been granted TDS access separately; Tax Pro Account approval alone does not activate TDS permissions.
What happens if I submit a new digital request for a client I already represent?
A new digital request for the same tax matters, periods, and authorization type can revoke the prior authority. If you want to retain earlier authorizations while adding new ones, use the PDF form route and attach the prior authorization you wish to keep, following the current Form 2848 or 8821 instructions.
Can I use Tax Pro Account to create a payment plan for my client?
The IRS lists payment plans for individuals as a Tax Pro Account feature. Whether you can make a particular request depends on your authority and the current IRS conditions. Consult the official service and payment-plan instructions rather than assuming every information-access authorization permits that action.
For tax firms
Integrate Tax Pro Account digital requests into your authorization workflow to reduce processing delays for individual clients who can approve requests through their own IRS online accounts. Track which clients qualify for the digital route and which require traditional PDF submissions—business entities, estates, trusts, or individuals without a U.S. address all fall outside the digital scope. Establish a checklist for CAF linking, request submission, and fallback procedures when taxpayers reject or ignore digital requests. Maintain clear records of which authorizations are active, which are pending, and which require manual follow-up to avoid gaps in client representation.
Discuss your firm’s authorization, transcript and CRM workflow in a 26T1 demo.