Article Guide
The Tax Power of Attorney (POA) form 01-137 is an essential document for anyone seeking to grant another person the authority to act on their behalf when dealing with tax matters. This form enables individuals to designate a representative, ensuring that their chosen agent can communicate directly with the Internal Revenue Service (IRS) or local tax authorities. By filling out this form, taxpayers can streamline processes related to tax returns, audits, and any inquiries concerning their tax situation. Additionally, the form allows for the specific limitations of the authority granted, meaning you can control the scope of your representative’s actions. Having this authorization in place can significantly reduce stress, especially during complex tax situations, as it enables your representative to handle communications and negotiations effectively. Understanding the nuances of this form, including necessary signatures and the various types of representatives that can be appointed, is crucial for ensuring that your tax affairs are managed efficiently and in accordance with your wishes.
Form Sample
Limited Power of Attorney
Purpose – This form satisfies specific statutory requirements for taxpayers to designate agents to represent them before the Texas Comptroller of Public Accounts. See Texas Tax Code Section 111.023. You may use this form to grant authority to an attorney, accountant, or other representative to act on your behalf. If you choose to use this form, provide all the information requested; we will return incomplete forms.
See Form
Taxpayer Granting Limited Power of Attorney
Taxpayer legal name
Attorney, Accountant, Firm, or Other Representative Appointed to Act on Behalf of the Taxpayer (Agent)
Agent legal name
Relationship to taxpayer (Attorney, CPA, tax return preparer, etc.) |
Contact name |
|
|
I |
|
Street |
lPhone (Area code and number) |
|
City, state, and ZIP code |
Email address |
|
|
I |
|
Tax/Fee type(s) |
|
Period(s)/Report year(s) |
|
|
I |
I appoint the named Agent as my true and lawful agent and
(Check all that apply)
□
□
□
To communicate with the Comptroller’s office for purposes other than those listed below, including requesting and receiving information by telephone, email, fax, mail, private letter rulings, general information letters, or in person.
To file my claim for refund for the tax/fee types and periods/report years identified, and to provide information as requested by the Comptroller’s office.
To sign and file my documents, including tax/fee reports, applications, and returns.
□ |
To provide information as requested and discuss relevant issues with regard to my tax/fee audit(s), and to accept a notification of sampling procedure |
|
for the tax/fee types and periods/report years identified. |
□ To receive a copy of my Texas Notification of Audit, Refund, and/or Exam Results. |
|
□ |
To file for a redetermination or refund hearing, to accept a notification of the |
|
me during the contested case proceeding for the tax/fee types and periods/report years identified. |
□ To enter into a written agreement extending the period of limitation during my audit(s) for the tax/fee types and periods/report years identified. |
|
□ |
To authorize one or more individuals from the firm identified to carry out the authority and duties granted for the tax/fee types and periods/report years |
|
identified. |
□
Other: ___________________________________________________________________________________________________________
This limited power of attorney is effective on __________________________________ (Date). My Agent has the power and authority to do and perform
every act necessary and proper in the exercise of any of the powers described above, as fully as I could do personally. This includes the right to request and receive confidential information. I acknowledge that use of the named Agent does not relieve me, as the taxpayer or officer, director, or employee of the taxpayer, of my responsibilities when filing accurate reports and returns. I further acknowledge that I am ultimately responsible for the accuracy of any reports or returns filed on my behalf by my Agent.
I understand that the Comptroller’s office may act under this limited power of attorney until I revoke it in writing. I understand that revocation of this limited power of attorney is not effective until the Comptroller’s office receives written notice. If signing as an officer, director, or employee of the taxpayer, I certify that my duties include administering the taxpayer’s rights and responsibilities with the Comptroller’s office and that I have authority to execute this limited power of attorney.
Signature
Date
Print name
Phone (Area code and number)
Address (Street, city, state, and ZIP code)
Title
Email address
You have certain rights under Chapters 552 and 559, Government Code, to review, request, and correct information we have on file about you.
To request information for review or to request error correction, contact us at
Document Specifications
| Fact Name | Details |
|---|---|
| Purpose | The Tax POA form 01-137 is used to authorize an individual or entity to represent a taxpayer before the IRS and handle their tax-related matters. |
| Applicable Jurisdiction | This form is governed by tax laws outlined by the Internal Revenue Service (IRS) within the United States. |
| Eligibility | Any individual or business entity that has tax obligations can complete this form to appoint a representative. |
| Filing Method | The completed Tax POA form should be filed with the IRS and can be submitted via mail, fax, or in some cases, electronically. |
Steps to Filling Out Tax POA form 01-137
After obtaining the Tax POA form 01-137, it is important to accurately fill it out to ensure your tax matters are properly handled. Follow these steps carefully to complete the form correctly.
- Download the Tax POA form 01-137 from the IRS website or obtain a physical copy.
- Begin by filling in the taxpayer’s name as it appears on the tax return.
- Provide the taxpayer’s address. Ensure accuracy as this is crucial for correspondence.
- Enter the taxpayer's Social Security Number (SSN) or Employer Identification Number (EIN) in the designated field.
- In the section for the representative, enter the name and address of the person you are appointing as your representative.
- Specify the type of permission you are granting. This might include tax matters and years or periods covered.
- You must sign and date the form. The signature should be that of the taxpayer.
- If you are signing on behalf of a taxpayer (like a guardian or executor), provide your title or relationship to the taxpayer.
- Once completed, review the form for accuracy and completeness before submission.
- Submit the form by mailing it to the appropriate IRS address or by following any specific submission guidelines provided by the IRS.
More About Tax POA form 01-137
What is the Tax POA Form 01-137?
The Tax POA Form 01-137, also known as the Power of Attorney for tax matters, allows a taxpayer to designate an individual or organization to act on their behalf when dealing with tax-related issues. This can include discussions with the IRS and state tax authorities, filing documents, or receiving confidential tax information.
Who should use the Tax POA Form 01-137?
This form is ideal for individuals who may require assistance in managing their tax affairs. It could be beneficial for those who are busy professionals, those needing help from tax professionals, or individuals who may have difficulty understanding tax regulations. Essentially, anyone who wants someone else to handle their tax matters can use this form.
How do I complete the Tax POA Form 01-137?
Completing the form is straightforward. Start by providing your personal information, including your name, address, and Social Security number. Next, specify the representative’s details—this is the person you are granting authority to. It is crucial to sign and date the form at the bottom to ensure it is valid. Double-check that all entries are correct to avoid future complications.
Where do I send the completed Tax POA Form 01-137?
After completing the form, you should send it directly to the tax authority that requires it. For federal matters, this typically involves submitting it to the IRS. For state taxes, consult your state’s tax agency for the appropriate submission process. Sometimes, you may need to keep a copy for your records.
Does the Tax POA Form 01-137 expire?
The Tax POA Form 01-137 does not have a set expiration date, but it can be revoked by the taxpayer or the representative at any time. If you change your mind about whom you want to represent you, it is essential to submit a new form and ensure the prior authorization is effectively terminated.
Can I authorize more than one representative using the Tax POA Form 01-137?
Yes, you can designate multiple representatives. However, each individual must be listed clearly on the form. If you choose to have multiple representatives, be specific about the powers each will have. This clarity helps prevent misunderstandings about who is responsible for specific actions on your behalf.
What if I need to make changes after submitting the form?
If changes are needed after submission, you can file a new Tax POA Form 01-137 with the desired updates. You should also consider notifying any tax authorities involved, so they are aware of the changes and can adjust their records accordingly. Keeping communication open helps maintain clarity in your representation.
Is there a fee for using the Tax POA Form 01-137?
Generally, there is no fee associated with filing the Tax POA Form 01-137 itself. However, if you hire a tax professional or consultant to assist you in this process or to handle your tax matters, they may charge fees for their services. It’s always a good practice to discuss potential costs upfront with any representative you choose.
Common mistakes
-
Incorrect Taxpayer Information: One of the most common mistakes is providing inaccurate or incomplete information about the taxpayer. The name, address, and Social Security number must match what the IRS has on record. Failure to do so can delay processing.
-
Failure to Specify the Scope of Authority: Some individuals neglect to clearly specify the powers granted to the representative. It is essential to indicate whether the agent has full authority or limited power regarding specific tax matters.
-
Missing Signatures: Individuals often forget to sign the form. Both the taxpayer and the authorized representative must sign the POA form for it to be valid. Unsigned forms can be rejected outright by the IRS.
-
Inadequate or Incorrect Dates: Not including the required dates can lead to misunderstandings later. Report any relevant dates, such as the effective date of the authority granted, to ensure everything aligns properly.
-
Neglecting to Keep Copies: Failing to keep a copy of the completed form can pose problems in the future. It’s advisable to retain a copy for personal records and future reference, ensuring that all parties have a record of the arrangement.
Documents used along the form
The Tax Power of Attorney (POA) form 01-137 allows individuals to appoint someone else to handle their tax matters. This form often works alongside other important documents. Below is a brief overview of those commonly used forms that facilitate the management of tax-related issues.
- Form 2848: This is the IRS Power of Attorney and Declaration of Representative form. It enables the individual to grant authority to a representative to act on their behalf before the IRS. This form covers broader tax matters than the state-specific form 01-137, including federal tax issues.
- Form 4506: The Request for Copy of Tax Return form allows taxpayers to ask the IRS for copies of their previously filed tax returns. This can be crucial when the appointed representative needs access to prior tax documents to resolve current matters.
- Form 8821: This form is a Tax Information Authorization that permits the designated individual to receive and inspect the taxpayer’s confidential tax information without having the authority to represent the taxpayer before the IRS.
- Form 1040: The individual income tax return form that taxpayers typically file with the IRS. It summarizes income, deductions, and credits. Representatives may need to reference or review this form when managing tax filings or disputes on behalf of the taxpayer.
- Form W-2: This is the Wage and Tax Statement form. Employers provide it to employees and report wages, tips, and other compensation, along with taxes withheld. Representatives often need this information to assist in accurate tax reporting.
- Form 1099: This is a series of forms used to report various types of income other than salaries and wages. It can include freelance income, investment income, and other miscellaneous payments. Understanding these forms helps in accurate tax representation and planning.
Having these documents organized and readily available ensures smoother communication with tax authorities and provides the necessary information for effective representation. Each document plays a specific role in the overall tax management process, assisting both the taxpayer and their appointed representative.
Similar forms
The IRS Form 2848, known as the Power of Attorney and Declaration of Representative, shares similarities with the Tax POA Form 01-137. Both documents authorize an individual to represent taxpayers before the IRS, enabling them to discuss tax issues and access sensitive financial information on behalf of the taxpayer. When a taxpayer fills out Form 2848, it allows their chosen representative to handle a variety of tax matters, including audits, appeals, and tax return filings, thereby granting the representative broad authority within specific parameters set by the taxpayer.
Another document that aligns closely with the Tax POA Form 01-137 is the IRS Form 8821, which is the Tax Information Authorization. This form does not provide representation like the Power of Attorney forms do; rather, it authorizes a designated person to receive and inspect your tax information. A key difference lies in the control over communication; while Form 01-137 enhances representation capabilities, Form 8821 simply allows access to documents and discussions without full representation rights.
Form 4506-T, the Request for Transcript of Tax Return, also has some relationship to the Tax POA Form 01-137. While not a representation or authorization form in the traditional sense, it can be used by an authorized representative to obtain tax return transcripts on behalf of the taxpayer. In this case, having a Power of Attorney in place (such as the 01-137) streamlines the process, allowing the representative to secure necessary documents to assist in further discussions or actions regarding the taxpayer's obligations.
The Durable Power of Attorney form is another similar document, though it can be used in broader contexts beyond tax issues. This legal document authorizes someone to act on another’s behalf, potentially including financial or medical decisions. While the Tax POA Form 01-137 is specific to tax matters, a Durable Power of Attorney can encompass a wide range of financial decisions, providing a comprehensive framework for managing an individual’s affairs, particularly if they become incapacitated.
Finally, the state-specific Power of Attorney forms can resemble the Tax POA Form 01-137 in their function to delegate authority. Each state may have its version, tailored to legal regulations relevant within that jurisdiction. Although the details may vary, these forms generally empower an individual to act on behalf of another in legal and financial matters. Tax POA Form 01-137 is narrower in scope, specifically targeting tax-related issues while maintaining the broader principle of delegation inherent in all Power of Attorney documents.
Dos and Don'ts
When completing the Tax POA form 01-137, follow these guidelines to ensure accuracy and compliance.
- Do read the instructions carefully before starting the form.
- Do provide accurate and complete information.
- Do sign and date the form before submitting it.
- Do keep a copy of the completed form for your records.
- Don’t leave any required fields blank.
- Don’t submit the form without double-checking for errors.
Misconceptions
Below is a list of common misconceptions regarding the Tax Power of Attorney (POA) form 01-137. Understanding these misconceptions will help clarify the true nature and use of this important document.
-
Anyone can act as my representative.
Only specific individuals such as licensed attorneys or certified tax professionals can serve as your representative on the form.
-
Filling out the POA form is unnecessary.
If you want someone else to handle your tax matters, a POA is essential to authorize them officially.
-
The POA form expires after a year.
This form remains valid until you revoke it, or your representative no longer requires the access.
-
I can’t limit what my representative can do.
You can specify the scope of authority on the POA form, allowing you to restrict actions as needed.
-
All states accept the same POA form.
While the 01-137 is standardized for federal use, some states may have their own requirements or forms.
-
I have to submit this form every year.
Once filed, the POA remains in effect as long as both parties continue to comply with its terms.
-
This form allows access to my financial information.
The Tax POA specifically pertains to tax-related matters, not general financial data.
-
Only I can revoke the POA.
Both you and your representative can mutually agree to revoke the authorization, but the process must be formally documented.
-
Accessing the form is difficult.
The Tax POA form 01-137 is widely available online and through IRS offices, making it accessible to all.
Key takeaways
When filling out and using the Tax POA form 01-137, it is essential to be aware of several key points:
- The form designates an individual or organization to represent you in tax matters.
- Ensure that all personal details, including your name and social security number, are accurate to avoid processing delays.
- Your authorized representative must also provide their identification information on the form.
- Once completed, submit the form to the appropriate tax authority for it to take effect.
- Keep a copy of the completed form for your records. It is crucial for future reference.
- Revoking or modifying a Power of Attorney requires a separate procedure to ensure proper documentation.