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By State
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
What a Tax Power of Attorney Authorizes
Depending on what powers the principal selects on the POA form, the agent may be authorized to:
- Inspect and receive sensitive tax documents and information
- Access electronic IRS records
- Authorize disclosure of tax information to third parties
- Substitute or add representatives
- Sign agreements, waivers, tax returns, and other documents
- Perform all acts the principal can perform
Supplemental Forms
- Form 2848 Instructions – Detailed instructions on how to complete the Power of Attorney and Declaration of Representative.
- Form 8821 (Tax Information Authorization) – Authorizes a person to inspect someone’s confidential tax information but does not grant powers of representation like Form 2848.
- Form 8821 Instructions – Instructions on how to complete the Tax Information Authorization Form 8821.
How to Use a Tax Power of Attorney
Step 1 – Select the Agent
The taxpayer (principal) can nominate anyone to act as their representative, as long as the agent is of sound mind and is an adult over the age of 18. Taxpayers typically appoint one of the following individuals:
- Certified public accountant (CPA)
- Tax attorney
- Enrolled agent
- Family member
- Close friend
Step 2 – Complete the Form
If assigning representation for federal taxes, the principal and their representative must complete and sign Form 2848.
When authorizing a representative to complete state taxes, the principal must select the appropriate state form and complete and sign the document. The representative may also have to sign. In some states, notarization is required.
Step 3 – Send to Appropriate Address
Federal Taxes
If the principal lives in AL, AR, CT, DE, DC, FL, GA, IL, IN, KY, LA, ME, MD, MA, MI, MS, NH, NJ, NY, NC, OH, PA, RI, SC, TN, VT, VA, or WV, Form 2848 should be sent to the following address:
Internal Revenue Service
5333 Getwell Road, Stop 8423
Memphis, TN, 38118
If the principal lives in AK, AZ, CA, CO, HI, ID, IA, KS, MN, MO, MT, NE, NV, NM, ND, OK, OR, SD, TX, UT, WA, WI, or WY, the form should be sent to the following address:
Internal Revenue Service
1973 Rulon White Blvd., MS 6737
Ogden, UT, 84201
Completed documents should be sent to the address as instructed on the form.