The Ohio tax power of attorney (Form TBOR 1), also known as a “Declaration of Tax Representative,” is used by an individual taxpayer or business entity to designate a third party to act as their representative with the Department of Taxation. The form can be used to appoint up to nine (9) representatives for up to four (4) different tax types (e.g., individual income tax, municipal income tax, property tax, estate tax, sales and use tax). The taxpayer can also list any restrictions that they wish to place on the representative’s authority. The declaration requires the taxpayer to provide their full name, SSN, address, city, state, ZIP code, telephone number, email, signature, and (if applicable) business name and federal employer identification number (FEIN). If the taxpayer is filing their taxes as a married couple (a “joint return”), their spouse will also be required to sign the document as well. The power of attorney will terminate automatically one (1) year after its execution unless the taxpayer sets a specific expiration date.
Signing requirements – Taxpayer(s) and Representative(s)