About Course

This two-hour continuing education course examines the Centralized Authorization File (CAF) system the IRS uses to track the authorizations taxpayers grant to their representatives. It is designed for practitioners who already hold, or are about to be assigned, a CAF number, and who need a working command of how that number is obtained, managed, protected, and kept current over the life of a practice — distinct from the substantive law of representation authority addressed elsewhere in this catalog. Grounded in the current Form 2848 and Form 8821 instructions, IRS.gov’s Centralized Authorization File and Tax Pro Account guidance, and Internal Revenue Manual section 21.3.7, the course examines how an individual CAF number is assigned — automatically through a first Form 2848/8821 filing or by direct request through Tax Pro Account — how it differs from a business CAF number, how authorizations are revoked or withdrawn, how a new authorization affects prior ones, the CAF file’s retention and purge cycle, and the practical steps a practitioner takes to protect a CAF number from misuse.

Identify how an individual CAF number is assigned, including direct request through Tax Pro Account, and distinguish a CAF number from a PTIN
Identify the information Forms 2848 and 8821 must contain to establish a CAF record, and distinguish an individual CAF number from a business CAF number
Apply the procedures for revoking a taxpayer authorization and for a representative withdrawing from one
Identify how filing a new Form 2848 affects prior authorizations for the same tax matters
Identify the CAF file's general seven-year records-retention and purge cycle and its Form 706 exception
Apply Tax Pro Account tools for reviewing authorizations, linking multiple CAF numbers, and withdrawing stale ones
Identify the risks of an unprotected or misused CAF number and appropriate safeguards
Identify the process for retrieving a lost CAF number through the Practitioner Priority Service

Course Content

Module 1 – The CAF Number and How It Is Assigned
An individual CAF number is a nine-digit identifier the IRS assigns either automatically the first time a practitioner files Form 2848 or Form 8821, or on direct request through Tax Pro Account without first filing either form; a business CAF number, by contrast, can only be obtained by filing Form 2848 or 8821. A CAF number is distinct from a PTIN and does not, by itself, authorize anyone to prepare returns or practice before the IRS.

The CAF Number and How It Is Assigned

Module 2 – Revocation, Withdrawal, and the Authorization Lifecycle
A taxpayer revokes an authorization by writing REVOKE across the form and signing; a representative withdraws by writing WITHDRAW and signing; and a new Form 2848 generally revokes prior authorizations for the same tax matters unless the new form states otherwise, while a new Form 8821 revokes prior 8821 authorizations unless copies of the prior forms are attached.

Module 3 – CAF Records Retention and the Purge Cycle
The IRS generally purges most CAF authorizations seven years from the taxpayer's signature date under its records retention schedule, with a notable exception for Form 706 estate tax authorizations, which are retained for fifteen years; practitioners who understand this cycle, including its exception, can plan proactively rather than being surprised when an old authorization is no longer on file when needed.

Module 4 – Protecting Your CAF Number and Practical Compliance
A CAF number left unmonitored can be a target for unauthorized use, and Tax Pro Account now gives practitioners a checkbox tool to review and withdraw stale authorizations directly, link multiple CAF numbers a practitioner may hold, and respond appropriately to a CP547 notice reporting a duplicate CAF assignment, reducing both the data exposure and the recordkeeping confusion that come with unmanaged authorizations and duplicate numbers.

Final Assessment – CAF Number Management and Practitioner Authorization Compliance
This final assessment consists of 10 multiple-choice questions covering all four modules of this course. A passing score of 70% or better is required.

About Course

Related Courses

What Will You Learn?

Course Content

The CAF Number and How It Is Assigned

Revocation, Withdrawal, and the Authorization Lifecycle

CAF Records Retention and the Purge Cycle

Protecting Your CAF Number and Practical Compliance

Final Assessment – CAF Number Management and Practitioner Authorization Compliance This final assessment consists of 10 multiple-choice questions covering all four modules of this course. A passing score of 70% or better is required.

CAF Number Management and Practitioner Authorization Compliance

Final Assessment – CAF Number Management and Practitioner Authorization Compliance
This final assessment consists of 10 multiple-choice questions covering all four modules of this course. A passing score of 70% or better is required.