October 16, 2026 · Daniel Ali

IRS Code 960: Appointed Representative — Meaning, Powers & How to Revoke

IRS Code 960 means appointed representative — your Form 2848 was processed, notices may go to your rep

Direct answer: IRS Code 960 means the IRS processed your power of attorney and recorded an appointed representative on your account. Notices and sometimes refunds may now go to that representative. It is not a hold, not a debt, and not a problem — it simply confirms the IRS can legally work with your chosen representative.

Code 960 confuses taxpayers because it sounds like an action against them. It is the opposite: it is the IRS acknowledging someone you authorized. Almost no competitor guide covers Code 960 in depth, and most existing pages just repeat the IRS master-file definition without explaining what changes for you. This guide fills that gap — what 960 does, what your representative can and cannot do, how 960 differs from 961, and exactly how to revoke an authorization you no longer want.

What IRS Code 960 Means on Your Transcript

On your IRS account transcript, Code 960 appears in the Explanation of Transaction column as “Appointed Representative.” In the IRS Master File codes, its full title is “Add/Update Centralized Authorization File Indicator.”

In plain terms, Code 960 means:

The IRS received and processed an authorization form appointing a representative for you — most commonly Form 2848, Power of Attorney and Declaration of Representative.
The Centralized Authorization File (CAF) — the IRS database of who may act for whom — now lists that representative on your account.
The IRS is now permitted to share your tax information with that representative and, depending on the authorization, to send them copies of notices.
It does not change your tax liability, your refund, or your filing obligations.

The date next to Code 960 is the date the authorization was processed into the system, not the date you signed the form. Processing can lag the signature by days or weeks, especially during peak season.

The Centralized Authorization File (CAF): The System Behind Code 960

The CAF is the IRS database that tracks every power of attorney and disclosure authorization. When Code 960 posts, three things happen inside the IRS systems:

A CAF indicator is added or updated on your tax module, flagging that an authorized representative exists.
Notices and refunds can be routed to the representative, depending on what the authorization covers. This is the part that surprises taxpayers most — a notice you expected may go to your representative instead.
Related filing and payment indicators are set, including the Reporting Agents File (RAF) and EFTPS indicators where applicable.

You do not need to memorize the CAF mechanics. What matters is the practical consequence: once 960 posts, the IRS treats your representative as authorized to act for you within the scope you granted. If you later revoke the authorization, a different code — 961 — records the reversal.

Form 2848 vs. Form 8821 vs. Form 8655: Which One Caused Your 960?

Code 960 can result from more than one form, and the form determines what the representative can actually do. This is the distinction most thin guides skip entirely.

Form	What it authorizes	Representative can	Representative cannot
Form 2848 (Power of Attorney)	Full representation before the IRS	Receive your confidential information, represent you in audits, appeals, and collections, sign certain documents, receive copies of notices	Sign your tax return (except in narrow cases), or act beyond the tax matters and years you listed
Form 8821 (Tax Information Authorization)	Information access only	Receive and inspect your confidential tax information	Represent you before the IRS, advocate for you, or receive notices as your representative
Form 8655 (Reporting Agent Authorization)	Payroll / reporting agent authority	File certain employment tax returns and make deposits on your behalf	Represent you in audits or other matters outside the reporting-agent scope

Most individual taxpayers who see Code 960 filed Form 2848 — for example, when hiring a CPA, enrolled agent, or tax attorney to handle an audit, an appeal, or a collections matter. If you signed a form at a tax office and are unsure which one it was, ask the representative for a copy, or check your own records. The scope on the form — the tax matters and years listed — controls what the representative may do.

One more critical point: Form 2848 does not expire on its own, but the IRS generally will not process a power of attorney for tax matters more than three years old. The authorization stays in effect until you or the representative revokes it.

What Your Appointed Representative Can and Cannot Do

With a Form 2848 on file and Code 960 posted, your representative may:

Receive your confidential tax information from the IRS.
Communicate with the IRS on your behalf about the listed tax matters and years.
Represent you in examinations (audits), appeals, and collection proceedings.
Receive copies of IRS notices for the covered matters.
Request transcripts and account information for you.

Your representative may not:

Sign your tax return for you (except in the narrow situations the Form 2848 instructions allow, such as certain incapacity cases).
Act on tax matters or years not listed on the form.
Keep acting after you revoke the authorization — revocation ends the authority once processed.
Use your information for purposes outside the representation.

If a representative claims powers beyond what your form granted, that is a red flag. Ask for a copy of the filed Form 2848 and compare it against what they are doing.

Why Notices May Go to Your Representative Instead of You

The single most practical effect of Code 960 is mail routing. Once the CAF indicator is set, the IRS may send notices — and in some cases refund-related correspondence — to your authorized representative rather than to you.

This is normal and by design: the point of appointing a representative is that they handle IRS contact for you. But it creates two risks worth guarding against:

You miss a deadline you did not know about. If your representative fails to forward a notice, a response deadline can pass. Stay in regular contact with your representative and ask them to forward every IRS notice promptly.
You assume no news is good news. Silence from the IRS after 960 posts may simply mean notices are going to your representative. If you are waiting on a matter, check with them — do not assume nothing is happening.

If you are handling a hold or notice yourself — for example, following up on IRS Code 570: Refund Hold or IRS Code 971: Notice Issued — make sure you and your representative agree on who is responding, so nothing falls through the cracks.

Code 960 vs. Code 961: Posted vs. Reversed

Code 960 and Code 961 are a pair. Understanding both prevents the most common misreading of this code family:

Code	Meaning
960	Appointed Representative — authorization added or updated
961	Appointed Representative reversed — authorization removed

If you see 961 after 960, the authorization was revoked or withdrawn. The representative no longer has authority on your account. If you see 960 with no 961, the authorization is still in effect.

A 961 can appear because you revoked the authorization, because the representative withdrew, or because the IRS processed a superseding authorization. If a 961 appears and you did not request it, contact your representative and the IRS to find out why — your authorization may have been replaced or withdrawn without your knowledge.

How to Check Who Your Appointed Representative Is

Code 960 itself does not name the representative on the transcript. To find out who is listed:

Ask your representative for a copy of the filed Form 2848 or 8821.
Call the IRS at 800-829-1040 (individuals) or 800-829-4933 (businesses) and ask about the CAF indicator on your account. You will need to pass identity verification.
Check your own records — the form you signed lists the representative’s name, CAF number, and the tax matters and years covered.

Do not rely on memory alone. If you have worked with more than one tax professional over the years, more than one authorization may be on file.

How to Revoke an Appointed Representative (Remove Code 960)

If you no longer want a representative — because the matter is finished, you changed professionals, or you never authorized them — you can revoke the power of attorney:

Write “REVOKE” across the top of a copy of the Form 2848 you want to cancel, sign and date it, and mail or fax it to the IRS using the instructions on the form. If you do not have a copy, write a signed statement identifying the representative, the tax matters and years, and your intent to revoke.
The IRS processes the revocation and posts Code 961 to your account.
Confirm the reversal. Check a later transcript for Code 961, or call the IRS to confirm the CAF indicator was removed.
Tell the former representative directly that the authorization is revoked, so they stop acting on your behalf.

If the matter is urgent — for example, a representative is acting without your consent — call the IRS promptly and explain the situation rather than relying on mail alone.

What If You Never Appointed a Representative?

A Code 960 you do not recognize deserves immediate attention. Possible explanations include:

You signed a form without realizing it. Tax preparation offices and resolution firms sometimes include a Form 2848 or 8821 in their onboarding paperwork. Review anything you signed.
An old authorization is still on file. A representative from a prior year may still be listed. This is common and usually harmless, but revoke it if you no longer work with them.
An error or unauthorized filing. In rare cases, a form may have been filed incorrectly or without your consent. Contact the IRS, dispute the authorization, and consider filing a report if you believe your identity was misused.

Do not ignore an unexplained 960. While it is usually benign, an unauthorized representative with access to your tax information is a privacy and identity-theft risk.

Does Code 960 Delay Your Refund?

No. Code 960 by itself does not hold, freeze, or delay a refund. It is an administrative marker about representation, not a processing action on your return.

That said, 960 often appears alongside substantive codes, because people appoint representatives precisely when something is going on — an audit (IRS Code 420: Examination Indicator), a hold (IRS Code 810: Refund Freeze), or an offset (IRS Code 898: Refund Offset). If your refund is delayed, the delay comes from those codes, not from 960. Your refund math is still set by lines like IRS Code 150: Tax Return Filed and IRS Code 766: Credit to Your Account — read the transcript as a whole rather than blaming the representative marker.

Related Guides

Frequently Asked Questions

What does IRS Code 960 mean on my transcript?

It means the IRS processed an authorization appointing a representative on your account — usually a Form 2848 power of attorney. The IRS can now share your tax information with that representative and may send them copies of notices.

Does Code 960 mean I am being audited?

No. Code 960 is about representation, not examination. Audits are signaled by codes like 420 or 424. People often appoint representatives during audits, which is why the two sometimes appear together — but 960 itself is not an audit marker.

How long does a Code 960 authorization last?

Form 2848 stays in effect until you or the representative revokes it. The IRS generally will not process a power of attorney for tax matters more than three years old, but an existing authorization does not expire automatically.

How do I remove Code 960 from my transcript?

Revoke the power of attorney by sending the IRS a copy of the Form 2848 marked “REVOKE,” signed and dated, or a signed written revocation statement. The IRS then posts Code 961, which reverses the 960.

What is the difference between Code 960 and Code 961?

Code 960 adds or updates the appointed-representative indicator. Code 961 reverses it, removing the representative’s authority. Seeing 961 after 960 means the authorization was revoked or withdrawn.

Can my representative receive my refund?

Form 2848 generally does not authorize a representative to receive your refund. Refunds go to you (or to an offset, if one applies). If a representative asks you to route your refund to them, treat that as a red flag and verify the arrangement in writing before agreeing to anything.

*Disclaimer: This article is general information about IRS transcript codes, not tax advice. Authorization rules depend on the exact form you signed and the tax matters listed on it. For advice about your situation, consult a qualified tax professional or contact the IRS. Sources: IRS — Form 2848, Power of Attorney and IRS — Form 8821, Tax Information Authorization.*