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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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What is intermediate service providers?
Intermediate service providers are entities that facilitate transactions between a buyer and a seller without taking ownership of the goods or services.
Who is required to file intermediate service providers?
Any entity that acts as an intermediate service provider in a transaction is required to file the necessary documentation.
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To fill out information on intermediate service providers, detailed records of the transaction and the role of the intermediary must be provided.
What is the purpose of intermediate service providers?
The purpose of intermediate service providers is to ensure transparency and accountability in transactions where intermediaries are involved.
What information must be reported on intermediate service providers?
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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