Updated on October 29th, 2021
The Kentucky tax power of attorney form (Form 20A100) allows a representative to act on a taxpayer’s behalf regarding taxes administered by the Kentucky Department of Revenue. Up to three (3) representatives may be appointed, all of whom have the ability to act for the taxpayer regarding the tax types (e.g., “individual income tax,” “sales and use tax,” “property tax”) specified in the document. It is important to note that Form 20A100 does not authorize the representative(s) to sign tax returns or settlement agreements on the taxpayer’s behalf.
If the taxpayer files a consolidated/unitary combined tax return (used for multiple corporations to file under a single tax return), the representatives appointed in Form 20A100 will have their authority extended to the other companies as well (unless specifically denied by the taxpayer in the form). The Kentucky tax power of attorney form is executed once all the taxpayers and representatives sign the form.
Signing Requirements – Taxpayer(s) and Representative(s)
Statute – § 457.390