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North Dakota Tax Power of Attorney (Form 500)

The North Dakota tax power of attorney (Form 500) is used to assign an accountant or firm to act as an individual’s representative for tax matters. The document, Form 500, authorizes the Office of State Tax Commissioner to disclose the taxpayer’s confidential information to the representative and can permit the representative to act on the taxpayer’s behalf regarding all tax matters. The form can also be used to revoke the taxpayer’s previous tax powers of attorney, in which case new appointees cannot be named in the document. Form 500 requires the taxpayer to provide their telephone number, SSN or FEIN, full mailing address, email address, fax number, and signature. In the event that the taxpayer is filing a joint return with their spouse, the spouse will need to supply their signature as well. If the taxpayer is an entity such as a business or an estate, a general partner, corporate officer, governor, manager, trustee, or conservator will be required to execute the document.

Signing requirements – Taxpayer(s)