The Vermont tax power of attorney (Form PA-1) is used by taxpayers to appoint an agent to handle certain state tax matters on their behalf. The taxpayer can be either an individual, a business entity, an estate, or a trust. If the taxpayer falls under one (1) of the last three (3) categories, the individual authorized to sign the power of attorney must also state their name and title (e.g., corporate officer, partner, guardian, or trustee). The appointed agent will have the authority to perform all or a number of selected tax duties, depending on which acts the taxpayer selects in section 6 of the document. The taxpayer may further limit their agent by including specific tax years or periods in section 7 of the form.
Signing Requirements – Taxpayer and Agent