CAF Number

Definition

A Centralized Authorization File (CAF) number is a unique identifier assigned by the IRS to tax professionals who are authorized to represent or receive information on behalf of taxpayers. It is used to verify that a CPA or other practitioner has proper authorization before accessing client account data through IRS systems like the Transcript Delivery System (TDS). CAF numbers are established when a tax professional files a Form 2848 (Power of Attorney) or Form 8821 (Tax Information Authorization) with the IRS.