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South Carolina Tax Power of Attorney (Form SC-2848)

The South Carolina tax power of attorney (Form SC-2848) is a legal form that authorizes one (1) or more representatives to handle tax matters for an individual or business entity. The representative can be authorized to obtain the taxpayer’s confidential information, file and request tax documents, and receive refund checks on the taxpayer’s behalf. In accordance with South Carolina Code (§ 12-2-75), a power of attorney for taxes must be executed by the individual who is appointing a representative and, if filing a joint return, their spouse. For business-related returns, an authorized corporate officer, general partner, trustee, or administrator must sign on behalf of the relevant entity. By filing a Form SC-2848, the taxpayer automatically revokes all prior powers of attorney for the tax matters and periods covered by the document. However, previous powers of attorney can be retained by indicating this preference and attaching the existing form to the new one.

Signing requirements – Taxpayer(s) and Representative(s)