Accepting POAs from International Clients: The IRS Philadelphia Rulebook

International Clients

When representing taxpayers who live outside the United States, submitting Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) requires more than just filling out a form — it requires precision, compliance, and the right IRS address.

If your client’s mailing address is outside the 50 U.S. states and D.C., there’s only one IRS office that can process their authorization:

Internal Revenue Service

International CAF Team

2970 Market Street, MS: 4-H14.123

Philadelphia, PA 19104 USA

If you send it anywhere else, it will not be forwarded or processed.

Who Is Considered “International”?

IRS processing is based solely on the taxpayer’s mailing address, not their citizenship or immigration status.

The Philadelphia CAF Team processes POAs for:

• U.S. citizens or residents living abroad (e.g., a U.S. citizen residing in Germany)

• Nonresident aliens with U.S. tax obligations (e.g., a Canadian landlord with U.S. rental property)

• Taxpayers with any of the following addresses:

  
  

  • Foreign countries

  • U.S. territories (Puerto Rico, Guam, U.S. Virgin Islands)

  • American Samoa, Northern Mariana Islands

  • APO/FPO military addresses

  
  

Line 2 of Form 2848 or 8821 determines jurisdiction. If the mailing address is outside the 50 states and D.C., the form must go to Philadelphia.

Necessary Documents for Submissions from International Clients

1. Valid Taxpayer Identification

To prevent fraud and ensure authenticity, international POA submissions must include identity verification.

Acceptable documents:

• Passport (photo page)

• National identification card

• U.S. visa or foreign residency permit

Attach ID to the same file as the POA when faxing.

2. Ink Signatures Only

If submitting via mail or fax, all signatures must be in wet ink.

Not accepted:

• Typed signatures

• Electronic signatures (DocuSign, scanned images, signature fonts)

Exception: If submitting via the IRS Online POA Portal, electronic signatures are accepted only if the taxpayer has passed IRS Secure Access or ID.me verification.

3. Additional Documentation in Special Cases

Depending on the taxpayer’s situation, you may need:

Situation	Additional Requirement
Claiming treaty benefits	Form 6166 (IRS certification of U.S. residency)
Spouse also filing	Submit separate Form 2848/8821 for each spouse
FATCA/FBAR compliance	Include prior FBAR filings or Form 8938 (if relevant)
Representative lacks CAF	Submit Form 13551 to apply for CAF as foreign rep

Submission Options

Mailing Address:

Internal Revenue Service

International CAF Team

2970 Market Street, MS: 4-H14.123

Philadelphia, PA 19104 USA

Fax Numbers:

• U.S. Domestic: 855-772-3156

• International: +1-304-707-9785

Use a standard fax machine or test your VoIP-based fax service beforehand — IRS fax lines can be sensitive.

Common Mistakes That Lead to Rejection

Mistake	How to Fix It
Sent to wrong IRS office	Use Philadelphia for any international address
No taxpayer ID attached	Include passport or national ID
Electronic signature used on faxed form	Use wet ink signature only
Only one POA form for married couple	File one per spouse
Missing representative info	Ensure PTIN or CAF is present and accurate

IRS International Contact Information

IRS International Taxpayer Service Call Center

Phone: +1-267-941-1000 (not toll-free)

Hours: Monday–Friday, 6:00 a.m. to 11:00 p.m. ET

Website: https://www.irs.gov/help/contact-my-local-office-internationally

Summary

Requirement	International POA?
Submit to Philadelphia CAF	Required
Include ID (passport or national ID)	Required
Use wet signature	Required (unless submitted online)
Mail or fax allowed	Yes
Electronic signature accepted online only	With IRS identity verification
Separate form for each spouse	Required
Citizenship matters?	No — address determines jurisdiction

Conclusion

Accepting POAs from international clients is high-stakes work. Whether you’re dealing with expats, foreign investors, or cross-border entrepreneurs, you must:

• Route forms exclusively through Philadelphia

• Provide valid taxpayer ID

• Ensure manual signatures

• Avoid technical errors that cause delays

  
  

Getting this right the first time ensures compliance, faster processing, and a strong working relationship with your international client.

Viktoriya Barsukova, EA, MBA

San Diego Precision Tax Service Inc.

+1 (619) 719 1688 | www.sandiegotaxhelp.com

viktoriya@sandiegotaxhelp.com

Based in San Diego, CA — Serving all 50 states