The Hawaii tax power of attorney (Form N-848) is a document that allows an individual, estate, trust, or business entity to authorize another party to handle tax matters on their behalf and represent them before the Hawaii Department of Taxation. The representative(s) appointed in the power of attorney gain permission to access confidential information and receive, inspect, and file paperwork associated with the tax matters outlined in the document.
Certain acts are prohibited from the representative’s power, including the ability to endorse checks and deposit payment into unauthorized bank accounts. The completed power of attorney must be mailed or faxed to the Department of Taxation, and the representative(s) must file a photocopy alongside each tax document for which Form N-848 is required.
Signing Requirements – Taxpayer and Representative(s)
Statute – § 551E‑46