A Maryland Tax Power of Attorney (Form 548) can designate a representative to manage tax matters for a taxpayer or business. The document authorizes one (1) or two (2) representatives to obtain confidential tax information, sign tax-related documents, and represent the taxpayer in proceedings or hearings regarding the taxpayer’s tax matters. The taxpayer can specify the applicable tax types or tax forms and the corresponding year(s) or time period(s).
While a Maryland tax power of attorney does not by default authorize a representative to receive refund checks or delegate powers, these and other powers not included in the form may be granted if the taxpayer chooses to include these instructions in the form. A Form 548 may also be completed by an individual representing the taxpayer, provided they have been authorized to execute the form on their behalf.
Signing Requirements – Taxpayer(s) and Representative(s)