IRS Publication 947 Chinese-Traditional – If you speak Traditional Chinese and need clear, official IRS guidance on who can represent you before the Internal Revenue Service or how to grant power of attorney, look no further than IRS Publication 947 (Chinese-Traditional Version).
This free 14-page PDF—available directly from IRS.gov—translates the authoritative English Publication 947 (Rev. February 2018) into Traditional Chinese (zh-hant). It helps Chinese-speaking taxpayers, tax professionals, and representatives in the U.S. (and abroad) understand representation rules, avoid costly mistakes, and properly authorize someone to handle IRS matters.
In this SEO-optimized guide, you’ll learn exactly what Publication 947 covers, why the Traditional Chinese version matters, key sections with practical explanations, and how to download it instantly. All information comes straight from official IRS sources (irs.gov/publications/p947 and irs.gov/pub/irs-pdf/p947zht.pdf, last reviewed September 2024).
Why IRS Publication 947 Matters for Chinese-Speaking Taxpayers?
Navigating the IRS can feel overwhelming, especially with language barriers. Publication 947 answers critical questions:
- Who is legally allowed to speak to the IRS on your behalf?
- What are the rules under Treasury Circular 230?
- How do you complete Form 2848 (Power of Attorney and Declaration of Representative) correctly?
The Traditional Chinese version removes language obstacles for millions of taxpayers from Taiwan, Hong Kong, and overseas Chinese communities. It ensures you receive accurate information in your preferred script—unlike machine translations that may confuse legal terms.
IRS provides this translation as part of its multilingual initiative (alongside Simplified Chinese, Spanish, Korean, Russian, and Vietnamese editions). No recent developments have changed the core rules since the February 2018 revision, but always check IRS.gov/Pub947 for any future updates.
Who Should Read IRS Publication 947 in Traditional Chinese?
- Taxpayers with limited English proficiency who want to understand their representation rights.
- Enrolled Agents, CPAs, attorneys, and tax preparers serving Chinese clients.
- Family members or employees authorized to act as representatives.
- Low Income Taxpayer Clinic (LITC) interns and students.
- Anyone preparing Form 2848 or dealing with IRS audits, appeals, collections, or rulings.
Key Topics Covered in Publication 947 (Traditional Chinese PDF)
The document mirrors the English version but presents everything in clear Traditional Chinese with helpful section anchors.
1. What Is “Practice Before the IRS”?
“Practice before the IRS” includes:
- Communicating with IRS employees about a taxpayer’s rights, privileges, or liabilities.
- Representing clients at IRS conferences, hearings, or meetings.
- Preparing and filing documents or giving written tax advice.
Governed by Treasury Circular 230 (31 C.F.R. Part 10), these rules protect taxpayers and maintain professional standards.
2. Who Can Practice Before the IRS?
The publication lists recognized professionals who can fully represent you:
- Attorneys (in good standing with any U.S. state bar).
- Certified Public Accountants (CPAs) (qualified in any U.S. jurisdiction).
- Enrolled Agents (EAs) (active enrollment, not suspended).
- Enrolled Retirement Plan Agents and Enrolled Actuaries (limited to specific retirement-plan or actuarial sections).
Limited practice rights exist for:
- Unenrolled return preparers (only for returns they prepared and signed, with restrictions—no appeals or collections).
- Annual Filing Season Program (AFSP) participants with a Record of Completion.
- Low Income Taxpayer Clinic student interns (under supervision).
Special cases:
- Family members, employees, officers, partners, or fiduciaries in limited situations.
- Anyone representing a taxpayer outside the United States before IRS personnel abroad.
The document clearly explains who cannot practice (e.g., corporations, suspended practitioners) and how eligibility can be lost (failure to renew, disbarment).
3. Rules of Practice and Professional Responsibilities
Detailed coverage of Circular 230 duties includes:
- Due diligence and prompt disclosure of errors.
- No unreasonable delays or contingent fees in certain cases.
- Prohibitions on disreputable conduct (false statements, criminal convictions related to taxes, etc.).
Violations can result in censure, suspension, or disbarment by the Office of Professional Responsibility.
4. Power of Attorney (委託書) – The Core of the Publication
A power of attorney is a written authorization allowing your representative to:
- Receive confidential tax information.
- Sign agreements, waivers, or consents.
- Represent you in most IRS matters (except negotiating refund checks).
When is Form 2848 required? Almost always for recognized representatives. The Traditional Chinese PDF provides line-by-line guidance on completing Form 2848, including:
- Line 1: Taxpayer name, address, SSN/ITIN.
- Line 2: Representative details (name, CAF number, PTIN, address, phone).
- Line 3: Specific tax matters, forms, and years (up to three years recorded in the Centralized Authorization File – CAF).
- Line 5: Additional authorizations or restrictions (e.g., Intermediate Service Provider access).
- Signature and Declaration of Representative.
Helpful tips cover:
- When a power of attorney is not required (self-representation, Form 8821 for information only, certain fiduciaries).
- How to revoke or withdraw a prior Form 2848.
- Where to file (fax or mail to the IRS office handling your case).
- Processing timeline and CAF system updates.
The publication also explains durable powers of attorney for incapacitated taxpayers and special rules for partnerships under the Bipartisan Budget Act.
How to Download IRS Publication 947 Chinese-Traditional PDF (Official & Free)?
- Visit the official landing page: https://www.irs.gov/publications/p947zht (in Traditional Chinese).
- Or go directly to the PDF: https://www.irs.gov/pub/irs-pdf/p947zht.pdf (provided link – 14 pages, ~1 MB).
- View in HTML, download PDF, or access as EPUB for mobile devices.
Pro tip: Bookmark IRS.gov/Chinese for all Chinese-language resources, including Form 2848 instructions.
Related Official IRS Resources (All Trusted & Current)
- English Publication 947 → irs.gov/publications/p947
- Form 2848 & Instructions → Search “Form 2848” on IRS.gov
- Treasury Circular 230 (full regulations) → irs.gov/pub/irs-pdf/pcir230.pdf
- IRS Chinese portal → IRS.gov/Chinese
- Taxpayer Advocate Service (help in 170+ languages) → IRS.gov/Advocate
- Low Income Taxpayer Clinics → IRS.gov/LITC
Final Thoughts: Empower Yourself with Official Chinese Guidance
IRS Publication 947 Traditional Chinese is the definitive, government-approved resource for understanding your right to professional representation and securely granting power of attorney. Whether you’re facing an audit, filing an appeal, or simply authorizing a trusted tax professional, this document ensures you act correctly and confidently—in your own language.
Download it today from the official IRS link above. For complex situations, consult a qualified Enrolled Agent, CPA, or attorney admitted to practice before the IRS. Staying informed protects your rights and helps you resolve tax matters faster.
Need more help? Visit IRS.gov or call the Practitioner Priority Service at 1-866-860-4259. Always use official IRS.gov sources to avoid scams.
Last verified: February 2026. Publication 947 (Rev. February 2018) remains the current edition for all language versions.
This article is for informational purposes only and is not tax or legal advice. Consult a qualified professional for your specific situation.