The Montana tax power of attorney is a form that allows a resident to designate an attorney-in-fact to represent them before the Department of Revenue for the matters specified in the document. This form applies to only one (1) taxpayer; a spouse filing a joint return must complete a separate form. The taxpayer may be an individual, sole proprietor, C Corporation, S Corporation, Partnership, Limited Liability Company or Association, as well as a Trust or Estate.

The chosen representative must state their relationship to the taxpayer, and may be an attorney, certified public accountant, officer, family member, or a full-time employee of the taxpayer. This form may be faxed to (406) 444-7723, mailed to the Montana Department of Revenue, or filed online on the TransAction portal at https://tap.dor.mt.gov/.

Signing Requirements – Taxpayer and Representative(s)

Statute – § 72-31-351