Article Guide
The Tax POA IL-2848 form serves as a crucial document for individuals and businesses in the state of Illinois looking to appoint someone to represent them before the Illinois Department of Revenue. By filling out this form, you grant a designated person, or agent, the authority to act on your behalf in relation to tax matters. This responsibility encompasses receiving confidential tax information, communicating with tax officials, and handling tax-related issues without your direct involvement. It’s important to note that the agent's power is specific to the matters outlined in the form and only lasts until you revoke it or the form expires. Alongside the appointment of your representative, the IL-2848 form requires detailed information, including your name, address, and Social Security number or taxpayer identification number, as well as that of your appointed agent. The proper submission of this form can simplify the often complex interactions with tax authorities, allowing you to focus on your obligations rather than your paperwork.
Form Sample
Illinois Department of Revenue
Read this information frst
Attach a copy of this form to each specifc tax return or item of correspondence for which you are requesting power of attorney. You or your representative may also be required to provide a copy of this form when contacting the Illinois Department of Revenue. If you do not properly complete this form, you will be required to submit a new
Step 1: Complete the following taxpayer information (* indicates required feld)
1 |
|
3 |
|
|
|
|
|
Taxpayer’s name* |
|
Taxpayer’s street address |
|
|
|
2 |
|
|
|
|
|
|
|
Taxpayer’s identifcation number(s)* |
|
City |
State |
ZIP |
|
|
|
|
|
|
|
|
Step 2: Complete the following information (* indicates required feld)
4 The taxpayer named above appoints the following representatives as
Name* |
|
|
|
|
|
|
|
Name* |
|
|
|
|
|
|
|
Name* |
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||
Name of frm |
|
|
|
|
Name of frm |
|
|
|
|
Name of frm |
|
|
|
||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||
Street address* |
|
|
|
|
Street address* |
|
|
|
|
Street address* |
|
|
|
||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
City* |
|
|
|
State* |
ZIP* |
City* |
|
|
|
State* |
ZIP* |
City* |
|
|
|
State* |
ZIP* |
||||||||
( |
|
) |
|
|
|
|
( |
|
) |
|
|
|
|
( |
|
) |
|
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
Daytime phone number* |
|
|
|
|
Daytime phone number* |
|
|
|
|
Daytime phone number* |
|
|
|
||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
Specifc tax type* |
Year or period* |
|
Specifc tax type* |
Year or period* |
|
Specifc tax type* |
Year or period* |
||||||||||||||||||
The
5 The
□
endorse or collect checks in payment of refunds.
□ receive checks in payment of any refund of Illinois taxes, penalties, or interest.
□ execute waivers (including offers of waivers) of restrictions on assessment or collection of defciencies in tax and waivers of notice of disallowance of a claim for credit or refund.
□
execute consents extending the statutory period for assessments or collection of taxes. □
delegate authority or substitute another representative.
□
fle a protest to a proposed assessment.
□
execute offers in compromise or settlement of tax liability.
□
represent the taxpayer before the Illinois Department of Revenue in all proceedings including hearings (requiring representation by an attorney) pertaining to matters specifed above.
□
obtain a private letter ruling on behalf of the taxpayer. □
perform other acts. (explain)
6 This power of attorney revokes all prior powers of attorney on fle with the Illinois Department of Revenue with respect to the same matters and years or periods covered by this form, except for the following:
Name |
|
|
|
|
|
Name |
|
|
|
|
|
Name |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|||||||||
Street address |
|
|
|
Street address |
|
|
|
Street address |
|
|||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
City |
|
|
State |
ZIP |
|
City |
|
|
State |
ZIP |
|
City |
|
State |
ZIP |
|||
( |
|
) |
|
|
|
( |
|
) |
|
|
|
( |
|
) |
|
|
||
|
Daytime phone number |
Daytime phone number |
Daytime phone number |
||
|
|
|
|
|
|
|
Date granted |
Date granted |
Date granted |
||
*565201110* |
|
Continued on Page 2 |
|||
7 Copies of notices and other written communications addressed to the taxpayer in proceedings involving the matters listed on the front of this form should be sent to the following:
Name |
|
|
|
|
|
Name |
|
|
|
|
|
Name |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|||||||||
Street address |
|
|
|
Street address |
|
|
|
Street address |
|
|||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
City |
|
|
State |
ZIP |
|
City |
|
|
State |
ZIP |
|
City |
|
State |
ZIP |
|||
( |
|
) |
|
|
|
( |
|
) |
|
|
|
( |
|
) |
|
|
||
Daytime phone number |
|
|
|
Daytime phone number |
|
|
|
Daytime phone number |
|
|||||||||
Step 3: Complete the following if the power of attorney is granted to an attorney, a certifed public accountant, or an enrolled agent
I declare that I am not currently under suspension or disbarment and that I am
•a member in good standing of the bar of the highest court of the jurisdiction indicated below; or
•duly qualifed to practice as a certifed public accountant in the jurisdiction indicated below; or
•enrolled as an agent pursuant to the requirements of United States Treasury Department Circular Number 230.
Check one: □Attorney |
□C.P.A. □Enrolled agent |
|
|
|
Jurisdiction (state(s), etc.) |
Signature |
Date |
||
Check one: □Attorney |
□C.P.A. □Enrolled agent |
|
|
|
Jurisdiction (state(s), etc.) |
Signature |
Date |
||
Check one: □Attorney |
□C.P.A. □Enrolled agent |
|
|
|
Jurisdiction (state(s), etc.) |
Signature |
Date |
Step 4: Taxpayer’s signature
If signing as a corporate offcer, partner, fduciary, or individual on behalf of the taxpayer, I certify that I have the authority to execute this power of attorney on behalf of the taxpayer.
Taxpayer’s signature |
Print name |
Title, if applicable |
Date |
|
|
|
|
Spouse’s signature |
Print name |
Title, if applicable |
Date |
|
|
|
|
If corporation or partnership, signature of offcer or partner |
Print name |
Title, if applicable |
Date |
Complete the following if the power of attorney is granted to a person other than an attorney, a certifed public accountant, or an enrolled agent
If the power of attorney is granted to a person other than an attorney, a certifed public accountant, or an enrolled agent, this document must be witnessed or notarized below. Please check and complete one of the following:
Any person signing as or for the taxpayer |
|
|
|
|
□ |
is known to and this document is signed in the presence of |
|
||
|
the two disinterested witnesses whose signatures appear here. |
|
||
|
|
|
|
|
|
Signature of witness |
Date |
|
|
|
|
|
|
|
|
Signature of witness |
Date |
|
|
□ |
appeared this day before a notary public and acknowledged |
|
||
|
this power of attorney as his or her voluntary act and deed. |
|
||
|
|
|
|
Notary seal |
|
Signature of notary |
Date |
||
This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of this information is required. Failure to provide information could result in a penalty.
*565202110*
Document Specifications
| Fact Name | Fact Details |
|---|---|
| Purpose | The IL-2848 form is used to grant power of attorney to someone to represent a taxpayer in tax matters. |
| Governing Law | This form is governed by the Illinois Department of Revenue regulations. |
| Who Can Be Represented | Any individual, business, or trust can be represented using the IL-2848 form. |
| Authorized Representatives | The taxpayer can designate an attorney, certified public accountant, or enrolled agent as their representative. |
| Submission Method | The completed IL-2848 form can be submitted by mail or electronically, depending on circumstances. |
| Effective Date | The power of attorney becomes effective upon submission, provided it has been completed correctly. |
| Revocation | A taxpayer can revoke the power of attorney at any time by submitting a written notice to the Illinois Department of Revenue. |
| Duration | The power of attorney remains valid until revoked or the specific tax matter is resolved. |
| Required Information | The form requires the taxpayer's name, Social Security number, and details of the representative. |
| Where to Obtain | The IL-2848 form can be downloaded from the official Illinois Department of Revenue website. |
Steps to Filling Out Tax POA il-2848
To proceed with your Tax Power of Attorney by filling out the IL-2848 form, gather the necessary information before starting. This form designates an individual to handle your tax matters. Correct completion is essential to avoid processing delays.
- Download the IL-2848 form from the official state website or obtain a physical copy from a tax professional.
- Fill in your full name, address, and taxpayer identification number (TIN) in the appropriate spaces.
- Enter the name and contact information of the person you are appointing as your Power of Attorney.
- Specify the tax matters for which the Power of Attorney is valid, including any tax years or periods that apply.
- Sign and date the form. Ensure that your signature matches the name provided on the form.
- If applicable, include a spouse’s signature if they are also part of the tax matters.
- Submit the completed form to the appropriate tax authority. Keep a copy for your records.
More About Tax POA il-2848
What is the Tax POA IL-2848 form?
The Tax POA IL-2848 form, or Power of Attorney, is a document used in the state of Illinois. It allows an individual, known as the "taxpayer," to appoint another individual, known as the "representative," to act on their behalf regarding tax matters. This form is essential for allowing someone else to handle your tax filings, communicate with tax authorities, and access your tax information.
Who can be appointed as a representative using the IL-2848 form?
Any individual can serve as a representative as long as they are competent and reliable. This could be a family member, friend, accountant, or attorney. The form does not specify any qualifications or certifications for the representative, so it is crucial to choose someone trustworthy and knowledgeable about your tax needs.
How do I complete the IL-2848 form?
Completing the IL-2848 form requires filling in the taxpayer's information, the representative's details, and specifying the type of tax matters the representative is authorized to handle. Be sure to include your Social Security Number or Tax ID, and both your signature and that of your representative. Providing clear information helps facilitate the process and avoids delays.
Can I limit the powers granted to my representative?
Yes, you can limit the powers granted to your representative. The IL-2848 form provides options to specify which tax matters and periods you want your representative to handle. If you only want them to manage a certain tax year or type of tax, you can clearly indicate that on the form. Specifying these boundaries helps protect your interests.
Is the IL-2848 form valid for federal tax purposes?
No, the IL-2848 form is specific to Illinois state tax matters. For federal tax purposes, you would need to use Form 2848, which serves a similar purpose but is applicable at the federal level. If you have tax obligations in both Illinois and at the federal level, you will need to complete both forms.
How long is the IL-2848 form valid?
The IL-2848 form remains valid until you revoke it, or until the representative is no longer able to serve in that capacity. It’s important to keep your information updated. If your circumstances change, or if you wish to appoint a different representative, you should complete and submit a new form.
Where do I submit the IL-2848 form once it's completed?
You can submit the completed IL-2848 form to the Illinois Department of Revenue (IDOR). It’s advisable to send it via certified mail or another traceable method to ensure it is received. In some cases, the form may also be filed electronically, depending on procedures established by the IDOR.
What happens if I don’t submit the IL-2848 form?
If you do not submit the IL-2848 form, your chosen representative will not have the legal authority to act on your behalf regarding Illinois tax matters. This can lead to complications if you need assistance with tax filings, negotiations, or audits. Without the form, tax authorities might not allow your representative to access your financial information.
Can I revoke my representative's authority after completing the IL-2848 form?
Yes, you can revoke your representative's authority at any time. To do this, you should submit a written notice to the Illinois Department of Revenue, indicating that you are revoking the IL-2848 form. It’s good practice to inform your representative about this change as well to ensure clarity moving forward.
What if I have further questions about the IL-2848 form?
If you have additional questions or need assistance with the IL-2848 form, you can visit the Illinois Department of Revenue’s website or contact their customer service directly. They can provide guidance and resources to ensure you complete the form correctly and understand your options.
Common mistakes
-
Providing incorrect taxpayer information. It is crucial to enter the correct name, address, and taxpayer identification number (such as Social Security Number or Employer Identification Number). Any inaccuracies can lead to processing delays or rejections of the form.
-
Failing to sign and date the form. The taxpayer must sign and date the form for it to be valid. An unsigned or undated form is typically considered incomplete and may not be accepted.
-
Not specifying the scope of the authorization. Clearly stating which tax matters or years the power of attorney covers is important. Without this information, the IRS may assume no authorization is granted.
-
Leaving out the representative's information. The form requires the representative’s name, address, and phone number. Omitting this information can cause confusion and delays in communication.
-
Neglecting to identify the representative's authority. If a specific type of authority is needed, such as for limited representation only, this should be indicated. Failing to clarify this can lead to assumptions about the representative's powers.
-
Not keeping a copy of the form for personal records. It is advisable to retain a copy of the completed form for future reference. This ensures proof of what was submitted and can assist in addressing any potential issues later on.
Documents used along the form
The Tax Power of Attorney (POA) IL-2848 form is crucial for individuals allowing another person to act on their behalf concerning tax matters. Alongside the IL-2848 form, various other documents and forms may be necessary to support the authorization or address specific tax situations. Below are some commonly used documents in conjunction.
- W-9 Form: This form is used to provide taxpayer identification information. It is typically required by individuals or businesses that need to report income paid to someone else.
- Form 1040: This is the standard individual income tax return form used by U.S. taxpayers. It reports income, calculates taxes owed, and serves as a comprehensive summary of financial activities.
- Form 4868: This form is an application for an automatic extension of time to file an individual income tax return. It grants taxpayers more time to submit their tax return without incurring penalties.
- Form 8821: The Tax Information Authorization form allows individuals to authorize another person to receive and inspect their tax information without granting them the power to act on their behalf.
- State Tax POA Forms: Different states have their own specific POA forms for tax purposes. These forms serve a similar function as the IL-2848 but are used for state-level tax matters.
- Tax Returns from Previous Years: Providing copies of prior tax returns can be essential for establishing a taxpayer's history and any relevant carryovers or deductions that may apply to current filings.
These forms and documents can facilitate tax-related processes and ensure compliance with tax regulations. It is advisable to consult with a tax professional for guidance in specific situations.
Similar forms
The IRS Form 2848, commonly known as the Power of Attorney and Declaration of Representative, allows an individual to authorize another person to represent them before the IRS. This form is crucial for anyone who requires assistance with their tax matters. Similar to this, a Durable Power of Attorney (DPOA) is another legal document that gives a designated person the authority to act on behalf of an individual in legal or financial matters. The key difference lies in the fact that a DPOA remains effective even if the principal becomes incapacitated, making it a more comprehensive choice for ongoing representation.
The Healthcare Power of Attorney (HCPOA) is akin to the DPOA but is specifically tailored for medical decisions. This document enables an individual to appoint someone to make healthcare decisions on their behalf when they are unable to do so. Similar to the IRS Form 2848, it provides a structure for representation, albeit focused on health-related circumstances rather than tax matters.
Dos and Don'ts
When filling out the Tax POA (Power of Attorney) IL-2848 form, there are several important considerations to keep in mind. Here’s a list of things you should and shouldn't do to ensure the process goes smoothly.
- Do make sure to provide accurate information in each field. Double-check your details to avoid any errors.
- Don't leave any mandatory fields blank. Ensure that you complete every required section of the form.
- Do sign and date the form. Failing to do so can result in delays or the rejection of your request.
- Don't submit the form without reviewing it thoroughly. A quick glance may not catch all mistakes.
- Do keep a copy of the submitted form for your records. It’s always wise to have documentation of what was filed.
- Don't forget to check for any specific requirements or instructions based on your state. Some jurisdictions may have unique guidelines.
By following these simple do's and don'ts, individuals can navigate the Tax POA form process with greater confidence and ease. Remember, accuracy and attention to detail are key to preventing complications down the line.
Misconceptions
The Tax Power of Attorney (POA) form IL-2848 is designed for individuals who need to authorize someone to act on their behalf in tax matters. However, several misconceptions can lead to confusion. Below are four common misconceptions, along with clarifications.
- Misconception 1: The IL-2848 is only for businesses.
- Misconception 2: The form grants unlimited authority.
- Misconception 3: You cannot revoke the Power of Attorney once it’s granted.
- Misconception 4: The form must be filed with the IRS immediately.
This form is not limited to businesses. Individuals can also utilize the IL-2848 to appoint an agent, such as a family member or a tax advisor, to handle their tax affairs.
The IL-2848 allows you to specify the extent of the authority granted. You can limit the powers your agent has, ensuring that they only handle specific matters or periods.
This is not true. You have the right to revoke the IL-2848 at any time. A written notice must be provided to the agent and the relevant tax authority.
The IL-2848 does not need to be filed with the IRS right away. However, it should be provided to your appointed agent, who will then submit it when necessary to represent you before tax officials.
Key takeaways
The Tax POA IL-2848 form, also known as the Power of Attorney for Illinois, is a powerful tool that allows someone to represent you in dealings with the Illinois Department of Revenue. Here are some important points to keep in mind when using this form:
- Understand the Purpose: This form allows you to authorize someone to handle your tax matters on your behalf. They can receive information and communicate directly with tax authorities for you.
- Complete the Form Accurately: Fill out all required sections carefully. Provide complete information about both you and your representative to avoid any delays or issues.
- Revocation is Possible: If you choose to change your representative or no longer need them, you can revoke the Power of Attorney at any time. It’s essential to notify the tax authorities and submit the appropriate revocation form.
- Consult if Necessary: If you have any doubts about who to designate as your representative or how to fill out the form, consider reaching out to a tax professional or legal expert for guidance.
Using the Tax POA IL-2848 form can simplify your interactions with tax officials and ensures that you have trusted representation. Take your time filling it out and keep it on file for future reference.