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Tax Power of Attorney Forms | State and IRS (Form 2848)

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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 another in front of the IRS. If a state-specific tax POA is chosen, it permits representation involving that state’s revenue service. Since it is a limited type of agreement, it only grants the representative authority over specific actions, as specified in the document.

What a tax power of attorney authorizes:

Depending on what the principal states in the form, the selected agent has the ability to execute the following duties:

  • View and handle sensitive tax documents and information.
  • Sign the principal’s tax return.
  • Permit disclosure to third (3rd) parties.
  • Add or substitute other representatives.
  • Other powers as designated by the principal on the form.

By State

Contents

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 eighteen (18). A principal will most likely appoint one (1) of the following individuals:

  • Certified public account (CPA)
  • Tax attorney
  • Enrolled agent
  • Family member
  • Close friend

Choosing a tax professional is the recommended option due to their credentials and experience with tax returns, accounting, and other pertinent skills.

Step 2 – Complete the Form

If assigning representation over Federal taxes, the requirements include the following:

  • Form 2848
  • Signing requirements: Signed by the principal (taxpayer) and the representative(s). Notarization is not required.

If assigning representation over state taxes, the following steps must be taken:

  • Select a state
  • Signing requirements: Signed by the taxpayer and notarized (if required by state law).

Step 3 – Send to Appropriate Address

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:

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:

For State Taxes:

The form should be sent to the address as instructed on the form.


Frequently Asked Questions

Do I need power of attorney to file joint taxes?

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.

Do all states use a unique tax POA form?

No. Delaware, Kentucky, and Maryland use the Federal Form 2848 for assigning a representative. All other states have their own state-specific form.