Updated on October 29th, 2021
The Idaho tax power of attorney (Form ID-POA) is a document authorizing an individual or business to act on behalf of another party (the “taxpayer” or “grantor”) and represent them before the Idaho State Tax Commission. The chosen representative is granted permission to receive and review the taxpayer’s fee information, tax documents, and other confidential records relating to the accounts listed in the power of attorney form. Taxpayers should note that the representative cannot nominate additional representatives, receive refund checks, or handle matters involving other tax agencies, including the Internal Revenue Service.
In cases involving a joint income tax return, the taxpayer’s spouse may be included in this document and covered by the representative’s authority. The taxpayer must mail or fax the completed power of attorney to the State Tax Commission employee they’ve been in contact with (if applicable) or to the following address:
Idaho State Tax Commission Account Registration Maintenance
PO Box 36
Boise, ID 83722-0410
Signing Requirements – Taxpayer
Statute – § 15-12-216