Let R be a commutative ring with identity. A proper ideal I of R is said to be 2-absorbing if whenever xyz ∈ I for some elements x , y , z ∈ R , then either xy ∈ I or xz ∈ I or yz ∈ I . The ring R is called a two-absorbing factorization ring (TAF-ring) if every proper ideal of R has a two absorbing-factorization that is every ideal is a product of 2-absorbing ideals. In this note, we characterize commutative rings R (respectively, commutative ring extensions A ⊂ B ) for which the ring of formal power series R [ [ X ] ] (respectively, the ring A + XB [ [ X ] ] ) is a TAF-ring.