Who Is an Authorized Representative: Forms, Powers, and Limits

An authorized representative is a person you formally designate to act for you in dealings with a specific government agency or program. The appointment is program-specific: it covers only the agency and matters you identify on the paperwork, not your affairs generally. You create the relationship by filing a signed form with the relevant agency, such as the IRS, Medicare, or Social Security. Once the agency processes it, your representative can access your records, communicate with officials, and take actions within the scope you defined.

How This Role Differs From Power of Attorney and Other Designations

People often confuse an authorized representative with a general power of attorney, a tax information designee, or a representative payee. These are distinct roles, and using the wrong one can delay your case or leave the person you trust unable to act.

A general durable power of attorney is a broad legal document that lets someone manage a wide range of your personal and financial affairs. Federal agencies do not automatically accept it for program-specific matters. The IRS, for example, requires details that most durable powers of attorney lack, including the exact tax type, form number, and tax years involved. If you only have a durable power of attorney, your agent still needs to complete and sign a Form 2848 on your behalf, filling in those missing details.¹

The IRS also offers Form 8821, Tax Information Authorization, which is narrower than Form 2848. Form 8821 only allows someone to view your tax records. It does not let them represent you, negotiate on your behalf, or take any action with the IRS.² If someone needs to actually speak with the IRS or handle a dispute, you need Form 2848.

At the Social Security Administration, a representative payee is different from an authorized representative. A payee is appointed by SSA to receive and manage benefit payments for someone who cannot handle their own finances; an authorized representative handles claims and appeals. Having power of attorney or a joint bank account does not make someone a payee. SSA must separately appoint a payee after an in-person application on Form SSA-11.³

Who Can Serve

Eligibility depends on the program, but most agencies allow both professional and non-professional representatives.

Family members and friends. A spouse, adult child, or trusted friend can serve in most programs and typically does so without charging a fee.
Attorneys and CPAs. These are the most common professional representatives, bound by their profession’s ethical rules.
Enrolled agents. These federally licensed tax professionals can represent taxpayers before the IRS on any tax matter.
Advocacy organizations. Non-profits and community-based groups often represent people navigating benefits claims.
Corporate entities. In some cases, a professional guardianship company or similar entity can be named to manage complex or ongoing matters.

For Medicare appeals, the rules are flexible. Almost anyone can serve, but a person who has been disqualified, suspended, or otherwise barred from practice before the Department of Health and Human Services cannot be named. A healthcare provider who furnished the items or services being appealed can represent you, but that provider cannot charge a fee for the representation.⁴

Fee Limits for Social Security Representatives

A Social Security representative cannot charge or collect a fee unless SSA authorizes it first.⁵ Under a fee agreement, the maximum fee is the lesser of 25 percent of your past-due benefits or $9,200 for favorable decisions issued on or after November 30, 2024.⁶ Many representatives charge nothing unless they win the case.

What Your Representative Can and Cannot Do

Once the appointment is processed, your representative steps into your shoes for the matters you specified. The exact powers depend on the agency.

For Medicare appeals, your appointed representative can obtain all appeals information available to you, submit evidence, make factual and legal arguments, and receive notices about the proceedings.⁴ Appointing a representative also authorizes release of your identifiable health information to that person. Without this formal designation, federal privacy law generally prevents agencies from sharing your protected health information with third parties.⁷

For IRS matters, a Form 2848 representative can generally do anything you could do in dealings with the IRS on the tax matters and years listed. Certain actions are off-limits unless you specifically grant them. Your representative cannot endorse or deposit your IRS refund checks, add or substitute another representative, sign your tax returns, or authorize the IRS to disclose your return information to a third party, unless you explicitly authorize these actions on line 5a of Form 2848.⁸ The authorization also only applies to IRS matters. It does not extend to any other agency.⁹

The Right Form for Each Agency

Each federal agency has its own appointment form. Using the wrong form or leaving out required information will cause the agency to reject the appointment.

IRS: Form 2848

Form 2848, Power of Attorney and Declaration of Representative, is the standard form for authorizing someone to represent you before the IRS.¹⁰ You must list the specific tax type (income tax, employment tax, civil penalty, and so on), the tax form number, and the exact years or periods covered. Broad language like “all taxes” or “all years” does not satisfy the requirements.¹¹ You also provide your full name, address, Social Security number or employer identification number, and your representative’s name, address, and professional designation. A separate Form 2848 is required for each taxpayer.

Medicare: Form CMS-1696

For Medicare appeals, you and your representative both sign Form CMS-1696, Appointment of Representative. It requires your name, Medicare number, mailing address, and phone number, along with the same contact details for your representative and their professional status or relationship to you. The appointment is valid for only one year from the date both signatures appear, so you will need to refile if your matter extends beyond that window.¹²

Social Security: Form SSA-1696

For Social Security claims, you can appoint a representative with Form SSA-1696, Claimant’s Appointment of a Representative, or any signed written statement that names your representative.⁵ The form has sections for any fees the representative plans to charge. If a fee agreement is planned, include it at the time of appointment so SSA can review and authorize the fee if you receive a favorable decision.

How to Submit the Appointment

Where and how you file depends on the agency and the form.

For IRS Form 2848, you have three options. The fastest is Tax Pro Account, which processes individual power-of-attorney requests in real time with electronic signatures. It is currently available only for individual taxpayers, not businesses.¹³ The second option is the IRS online upload portal, which accepts both electronic and handwritten signatures and works for individuals and businesses, though forms are processed manually in the order received.¹⁴ The third option is mailing or faxing the form, which requires handwritten signatures and follows the same first-in, first-out queue.² Processing times vary and can experience delays, so check the IRS processing status page for current estimates.

For Medicare Form CMS-1696, you file with whichever entity is handling your initial determination or appeal. Depending on the stage of your case, that may be a Medicare Administrative Contractor, a Qualified Independent Contractor, or an administrative law judge’s office.⁴

For Social Security Form SSA-1696, submit the form to your local SSA field office or include it with your claim or appeal paperwork. SSA also accepts any signed and dated written statement appointing a representative, even if you do not use the official form.⁵

Ending or Changing the Appointment

You can end a representative’s appointment at any time, and no agency requires you to give a reason. In every case, you must notify the agency in writing.

IRS

If you have a copy of the original Form 2848, write “REVOKE” across the top of the first page, sign and date it, and mail or fax it to the IRS. If you do not have a copy, send a signed and dated statement that identifies the representative by name and address, lists the tax matters and periods covered, and states that the authority is revoked. To revoke all representatives for all matters, write “revoke all years/periods” rather than listing them individually.⁸

Medicare

You can revoke a Medicare representative without cause at any time by sending a signed, written statement to the adjudicator handling your case. The revocation takes effect when the adjudicator receives it. If you die during a pending appeal, your representative’s authority generally ends, but if another person may be entitled to payment for the items or services at issue, the appointment remains in effect through the end of that appeal.⁴

Social Security

Send SSA a signed and dated written notice naming the representative whose appointment you are ending. You can use Form SSA-1696-SUP1 or a letter. A representative who wants to withdraw can do the same with Form SSA-1696-SUP2 or a signed letter. Once the appointment ends, SSA will stop sending case notices to the former representative and will not respond to their inquiries about your claim.¹⁵

Conduct Standards and Misconduct

Professional representatives who practice before federal agencies are held to formal standards. For tax practitioners, including attorneys, CPAs, and enrolled agents, Treasury Department Circular No. 230 sets the rules. Violations can lead to censure (a public reprimand), suspension from practicing before the IRS, or permanent disbarment. The IRS can also impose a monetary penalty up to the gross income the practitioner earned from the misconduct. Conduct that triggers sanctions includes giving false or misleading information to the IRS, mishandling client funds meant for tax payments, attempting to improperly influence IRS employees, and providing knowingly incompetent tax opinions. A conviction for any federal tax crime, any crime involving dishonesty, or any felony that renders the practitioner unfit to practice can also result in sanctions.¹⁶

For Medicare matters, a representative who certifies on Form CMS-1696 that they have not been disqualified or barred, when in fact they have, risks having the appointment voided and facing further administrative action.¹² Regardless of program, every authorized representative has a basic duty to act in your interest, follow the agency’s rules, and avoid conflicts that could compromise their work on your behalf.

1
Internal Revenue Service. Using a Durable Power of Attorney Rather Than a Form 2848
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Internal Revenue Service. Submit Forms 2848 and 8821 Online
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Social Security Administration. Frequently Asked Questions for Representative Payees
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eCFR. 42 CFR 405.910 – Appointed Representatives
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Social Security Administration. Claimant’s Appointment of a Representative
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Social Security Administration. Fee Agreements
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U.S. Department of Health and Human Services. Summary of the HIPAA Privacy Rule
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Internal Revenue Service. Instructions for Form 2848
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Internal Revenue Service. Form 2848 – Power of Attorney and Declaration of Representative
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Internal Revenue Service. About Form 2848, Power of Attorney and Declaration of Representative
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eCFR. 26 CFR 601.503 – Requirements of Power of Attorney
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Centers for Medicare and Medicaid Services. Appointment of Representative Form CMS-1696
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Internal Revenue Service. Tax Pro Account
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Internal Revenue Service. Submit Power of Attorney and Tax Information Authorizations
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Social Security Administration. Termination of a Representative’s Appointment
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Internal Revenue Service. Treasury Department Circular No. 230