The North Carolina tax power of attorney (Form GEN-58) authorizes a representative to act on a taxpayer’s behalf before the Department of Revenue (NCDOR). The form allows the taxpayer to appoint up to three (3) representatives to represent them for any tax matters they choose (e.g., corporate, sales, individual). The representative must be a certified accountant, tax agent, officer/employee of the taxpayer’s organization, or a family member.
If the taxpayer is filing a joint return with their spouse, both spouses will need to sign and date the document for it to valid. By executing Form GEN-58, any prior appointments become void unless the taxpayer indicates in Section 6 of Part 3 that they wish to retain an existing agreement and attach a copy of it to the new power of attorney.
Signing Requirements – Taxpayer(s) and Representative(s)