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Federal housing law

0526 Publ 5533-B (PDF)

Federal housing law as enacted — verbatim and citable.

Edition
2026-10-03
Last updated
2026-10-04
Jurisdiction
United States

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p5533b.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).


Manage authorizations in real-time with Tax Pro Account

Submit a Power of Attorney (POA) or Tax Information Authorization (TIA)

1. Enter the following information:

n For representative/designee: name, address, Centralized Authorization File (CAF) number (pre-populated if the CAF number is linked)

n For taxpayer: name, address, tax identification number (TIN)

2. Select tax matter(s) and period(s).

3. For POA: Complete both the Declaration of Representative and Electronic Signature sections.

4. Inform taxpayer to approve the request in their Online Account within 120 days.

Note: Taxpayers do not need to have an Online Account before request is sent.

Exceptions & meaning →

View or withdraw active POA/TIA authorizations

1. Select Link your CAF number from the homepage or from your profile and follow the 2-step process:

n Request a PIN by entering the CAF number (if business, also enter EIN). A PIN will be mailed to the address associated with your CAF number.

n Once received (1-2 weeks), return and enter your PIN.

Note: An individual CAF number is associated with an SSN or ITIN; a business CAF number is associated with an EIN.

2. Click on the Taxpayers tab or Taxpayers link.

3. Select a taxpayer from the list and click authorizations .

4. View authorization details or click withdraw.

n Names and addresses must match IRS records.

n The taxpayer must have an address in the U.S., including territories and military addresses.

n POA can be initiated by attorneys, CPAs, enrolled agents, enrolled actuaries and retirement plan agents. TIA can be initiated by anyone with a valid CAF number.

Publication 5533-B (Rev. 5-2026) Catalog Number 48628U Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

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