When the IRS has a question about a Form 2290, it talks to the taxpayer. The Third Party Designee section lets you name one more person it can talk to — an employee, your return preparer, or anyone else you choose.
What a designee can do
By checking Yes, you authorize the IRS to speak with the designee to answer questions about the information on the return. The designee can also:
- Exchange information about the Form 2290 with the IRS.
- Request and receive written information about the Form 2290, including copies of notices, correspondence, and account transcripts.
What a designee can't do
The designee can't bind you to anything — including additional tax — and can't represent you before the IRS. If you want someone to act for you beyond answering questions, that is a power of attorney; the IRS points to Pub. 947, Practice Before the IRS and Power of Attorney.
Designee and paid preparer are separate roles. A preparer signs the paid-preparer section because they prepared the return; they can only discuss it with the IRS afterwards if they are also named as designee. See Form 2290 for tax preparers.
What you need to name one
- Check Yes in the Third Party Designee section.
- Enter the designee's name and phone number.
- Enter any five digits the designee chooses as their personal identification number (PIN). They'll use it to identify themselves to the IRS.
How long it lasts
The authorization applies only to the return it appears on, so a fleet that files a new return for trucks added in October needs the designee on that return too. Here the designee is saved with the business details, so each new return for that business includes it unless you remove it. Each authorization expires automatically 1 year from that return's due date, without regard to extensions.
To revoke it sooner, you or the designee send a written statement of revocation to the IRS at 7940 Kentucky Drive, Florence, KY 41042-2915.
Preparer accounts save your PTIN and firm details, so naming yourself as designee takes seconds on each return.
When it's worth doing
- A preparer files for you and you want them to handle any IRS follow-up on the return.
- An office manager or fleet administrator handles the stamped Schedule 1 and any notices.
- You expect questions — for example on a return with credits or amendments — and want the person who prepared it to answer them.