How a tax professional gets, links and finds a CAF number

This page is general information, not legal advice. The IRS pages on CAF numbers, Tax Pro Account, Practitioner Priority Service, and online submission of Forms 2848 and 8821 are the texts to read. This page does not invent wait times, penalties, or practice rights. A CAF number is not a PTIN, EIN, or TIN.

A CAF number is a unique nine digit identification number assigned the first time you file a third party authorization with the IRS. The IRS sends a letter informing you of the assigned number. Use that number on all future authorizations. CAF numbers are different from the third party's TIN, EIN, or PTIN. They may be assigned to an individual or a business entity. (What is a CAF number?)

Tax Pro Account says a CAF number is a unique nine digit identification number assigned through Tax Pro Account or when you file your first POA or TIA with Form 2848 or Form 8821. (Tax Pro Account)

You do not apply for CAF the way you apply for a PTIN. The first recorded power of attorney or tax information authorization creates it. Tax Pro Account can issue an individual CAF number. For a business CAF number, Tax Pro Account says to submit Form 2848 or Form 8821. (Tax Pro Account)

• New representative, no number yet: enter None on Form 2848 or Form 8821. The IRS issues a CAF number to that representative.
• Individual CAF through Tax Pro Account: request it there. Tax Pro Account lists CAF number requests for individuals among the actions it processes in the same session.
• Business CAF: submit Form 2848 or Form 8821. Do not try to treat an individual CAF as the firm's EIN linked number.
• After the first authorization, keep the IRS letter. Tax Pro Account names that letter as Letter 1727C when CAF is assigned after you file your first POA or TIA with Form 2848 or Form 8821.

Put the number in the password manager and on the roster below. Do not leave it only in one preparer's downloaded PDF.

Linking a CAF number in Tax Pro Account associates it with your taxpayer identification number in the CAF database. Linking an individual CAF associates it with your SSN or ITIN. Linking a business CAF associates it with your EIN. You cannot link an individual CAF number with an EIN, and you cannot link a business CAF number with an SSN or ITIN. (Tax Pro Account)

Once linked, Tax Pro Account says you can view individual and business taxpayer information (limited to the forms and periods on the authorization), view all active authorizations recorded on CAF, and withdraw in real time from an active authorization. Linking is a one time process. Once linked, you cannot unlink it. If you have more than one CAF number, you may link them all. An individual CAF must be linked by the person who was assigned it. A business CAF must be linked by an authorized person (Designated Official or sole proprietor) who can associate it with the EIN. Profile, then Link a CAF number. (Tax Pro Account)

You can still request POA and TIA in Tax Pro Account if you choose not to link. Linking is how you see the full active list. For the Form 2848 paper path, online upload, and wet ink fax rules, use the Form 2848 workflow.

Check the firm file for IRS Letter 1727C first. If you cannot remember the number, the IRS says tax professionals may call Practitioner Priority Service at 866-860-4259. A PPS assistor starts the retrieval after you provide authenticating information. PPS also lists providing a forgotten or lost CAF number among account services for individual and business calls. (What is a CAF number?, Practitioner Priority Service)

Tax Pro Account says the same if you do not know a previously assigned CAF number: look for Letter 1727C, then contact the IRS if you still cannot find it. Do not invent a second CAF by typing None on every new 2848 for a person who already has one. That is how duplicate records start.

The IRS CAF page also describes a pending review status used when potential harmful activity is identified. If a CAF number is pending, the IRS says activity is suspended for that number and forms or requests, including transcripts, will not be processed while it is pending. If you receive a notice, respond. This page does not guess how long a review takes.

Once you have the number, enter it on every later Form 2848 and Form 8821. The CAF explainer says to use the assigned number on all future authorizations. The Form 2848 instructions say the representative should use the assigned CAF number on all future powers of attorney. Online submission and Tax Pro Account both assume that file already exists once the first authorization is recorded. (What is a CAF number?)

Publication 4557 and Publication 5293 tell you to keep authorizations up to date and to withdraw for taxpayers who are no longer clients. CAF hygiene is a roster job and a client job. The client half is the withdraw date on the 2848 tracker.

Add a CAF column to the same sheet you already use for PTIN. One row per person who will be named on a 2848 or 8821, plus a row for a business CAF if the firm has one.

Download the get, link, and recover checklist with the staff roster. Keep CAF status next to PTIN. The tax season operator can draft a named chase when a representative still has None on the roster. Your staff approve what goes out. Your CPA reviews and signs every return.