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

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.

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.

By State

Contents

How to use a Tax Power of Attorney

Step 1 – Select the Agent

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.

Step 2 – Complete the Form

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).

Step 3 – Send as 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:

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:

For State Taxes:

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

Frequently Asked Questions (FAQ)

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.