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Instructions for Form 2848Department of the Treasury Internal Revenue Service(Rev. January 2018)Power of Attorney and Declaration of Representative Section references are to the Internal Revenue Code
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Intermediate service providers are entities that facilitate transactions between a buyer and a seller without taking ownership of the goods or services.
Any entity that acts as an intermediate service provider in a transaction is required to file the necessary documentation.
To fill out information on intermediate service providers, detailed records of the transaction and the role of the intermediary must be provided.
The purpose of intermediate service providers is to ensure transparency and accountability in transactions where intermediaries are involved.
Information such as the name of the entity, nature of services provided, transaction details, and any other relevant information must be reported on intermediate service providers.
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