Depending on what the principal states in the form, the appointed agent can execute the following duties:

• View and handle sensitive tax documents and information
• Sign the principal’s tax return
• Permit disclosure to third (3rd) parties
• Add or substitute other representatives
• Other powers as designated by the principal on the form

The taxpayer (principal) can nominate anyone to act as their representative, as long as the agent is of sound mind and is an adult over the age of 18. Taxpayers typically appoint one of the following individuals:

• Certified public accountant (CPA)
• Tax attorney
• Enrolled agent
• Family member
• Close friend

If assigning representation for Federal taxes, the principal and their representative must complete and sign Form 2848.

When authorizing a representative to complete state taxes, the principal must select the appropriate state form and complete and sign the document. The representative may also have to sign, and in some states, notarization is required.

Federal Taxes

If the principal lives in AL, AR, CT, DE, DC, FL, GA, IL, IN, KY, LA, ME, MD, MA, MI, MS, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, or WV, Form 2848 should be sent to the following address:

If the principal lives in AK, AZ, CA, CO, HI, ID, IA, KS, MN, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WI, or WY, the form should be sent to the following address:

State Taxes

Completed documents should be sent to the address as instructed on the form.