A tax power of attorney is a document used for granting an individual permission to view, handle, and/or file a person’s federal or state taxes on their behalf. If the federal form is used, it allows a person to represent one another in front of the IRS. If a state-specific tax POA is chosen, it permits representation in front of the state’s revenue service. Taxpayers are required to complete the form due to the sensitive information found in one’s taxes, such as their social security number. Being a limited type of agreement, it only grants the representative with authority over specific actions, as specified in the document.
- Form 2848 Instructions.pdf – Detailed instructions on how to complete Form 2848 Tax Power of Attorney.
- Form 8821 (Tax Information Authorization).pdf – Authorizes a person (designee) to inspect/receive confidential information relating to a taxpayer’s return and IRS records.
- Form 8821 Instructions.pdf – Detailed instructions on how to complete Form 8821 Tax Information Authorization.
What it authorizes:
Depending on what the principal states in the form, the selected agent has the right to:
- View and handle sensitive tax documents and information;
- Sign their tax return;
- Permit disclosure to third (3rd) parties;
- Add or substitute other representatives (agent);
- And other powers as written on the form.
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Rhode Island
- South Carolina
- South Dakota
- West Virginia
The taxpayer can nominate anyone to act as their representative. So long the person is of sound mind and is an adult, this can include a:
- Certified public account (CPA);
- Tax attorney;
- Enrolled agent;
- Family member; or
- Close friend.
Choosing a tax professional is the recommended option due to their credentials and experience with handling other’s tax information.
If assigning representation over Federal taxes:
- Form 2848.pdf
- Signing requirements: Signed by the principal (taxpayer) and the representative(s). Notarization not required.
If assigning representation over state taxes:
- Select a state
- Signing requirements: Signed by the taxpayer and notarized (if required).
For 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:
5333 Getwell Road
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:
1973 Rulon White Blvd., MS 6737
Ogden, UT 84201
For State Taxes:
The form should be sent to the address as shown on the form.
Not necessarily. A spouse would only need a POA if the other spouse were not present to sign the document. If a spouse is incapacitated, the other spouse does not need a POA in order to sign their name onto the form.
No. Delaware, Kentucky, and Maryland use the Federal Form 2848 for assigning a representative.