The New Hampshire tax power of attorney (Form DP-284) is required when a taxpayer wants to assign an attorney-in-fact to represent them before the New Hampshire Department of Revenue Administration. If joint tax returns are involved, both the taxpayer and their spouse must provide their personal information and sign this form. Once completed, this document will revoke all prior powers of attorney relating to tax matters unless exceptions are listed therein. If the representative chosen is a person other than an attorney, certified public accountant, enrolled agent, or the preparer of subject tax returns, the power of attorney form must be signed by two (2) witnesses.
Signing requirements – Taxpayer and Two (2) Witnesses (if applicable).
Statute – § 564-E:216