Blank Tax POA POA-1 Template

The Tax POA POA-1 form serves as a Power of Attorney document specifically designed for tax-related matters. This crucial form enables taxpayers to authorize another individual, such as a tax professional, to act on their behalf with the IRS. For prompt assistance with your taxes, consider filling out the form by clicking the button below.

Article Guide

The Tax POA POA-1 form serves as a vital tool for individuals and businesses looking to designate a representative to act on their behalf regarding tax matters. This form allows taxpayers to authorize an agent, such as an accountant or an attorney, to communicate with the tax authorities, conduct negotiations, and handle various tax-related transactions. It simplifies the communication process, ensuring that the appointed representative can manage issues like audits, disputes, and filings without the taxpayer's direct involvement. By using the POA-1 form, taxpayers can maintain clarity in their tax affairs and safeguard their interests. It's crucial to understand the significance of filling out this form accurately, as it can include various types of tax authorities, specific tax types, and the scope of the agent's authority. Additionally, the form must be signed and dated by the taxpayer to be valid, establishing a clear legal relationship between the taxpayer and the representative. Understanding these key aspects lays the foundation for effectively employing the Tax POA POA-1 form in personal or business tax matters.

Form Sample

RK	New York State Department of Taxation and Finance	POA-1	N¥C
w	New York City Department of Finance
4 ATE	New York City Department of Finance
	Power of Attorney	(6/17)	Department of Finance
		(6/17)	Department of Finance

Read instructions on the back before completing this form. For estate tax matters, use Form ET-14, Estate Tax Power of Attorney.

Filing Form POA-1 does not automatically revoke any previously filed powers of attorney (POAs), but may affect who receives mailings.

1.Taxpayer information (taxpayers must sign and date this form in section 5)

Taxpayer’s name			Taxpayer’s identification number

Spouse’s name (if you filed a joint tax return and both spouses are appointing the same representative)			Spouse’s SSN

Mailing address (number and street with apartment or suite number, or PO Box)	ICity			State	ZIP code
Country (if not United States)

2. Representative information (special conditions may apply; see instructions)

Primary individual representative name	Firm name (if any)			ITelephone number
Mailing address (number and street with apartment or suite number, or PO Box)	City			State	ZIP code

Country (if not United States)		Email address

Title or profession (see instructions)		PTIN, SSN, or EIN			NYTPRIN (if applicable)
				1
Additional individual representative name	Firm name (if any)			ITelephone number

Mailing address (number and street with apartment or suite number, or PO Box)	City			State	ZIP code

Country (if not United States)		Email address

Title or profession (see instructions)		PTIN, SSN, or EIN			NYTPRIN (if applicable)
				1

3.Mailings

We will send copies of notices and other communications related to the matters authorized in section 4 to the primary individual representative listed above. If you want them sent to a different representative who has a POA on file for the same matters, enter that individual’s name below.

Name of representative to receive copies of notices and other communications:

4.Authority granted

The taxpayers named in section 1 appoint the individuals named in section 2 to act as their representatives with full authority to receive confidential

information and to perform any and all acts the taxpayers can perform, unless limited below, in connection with the following matters. Your appointed representatives will not have the authority to sign tax returns or delegate their authority to another individual unless specifically authorized below.

Mark an X in all boxes that apply. If this section is left blank, this POA will cover all tax types for all tax periods.

Tax type	Years, periods, or transaction	Tax type		Years, periods, or transaction

All			Sales and Use
Corporation			Withholding
Partnership/LLP/LLC		IB	Other (explain):
I~ Personal Income		IB
Mark an X in the box if this POA is for: □ An offer in compromise (OIC) case
	□ A conciliation conference or Tax Appeals hearing
I want to limit the authority granted by this POA as follows (explain):
I have other POAs on file for the specific matters identified above and want to revoke all of these other POAs					□

I authorize the representatives in section 2 to do the following:

□ Sign tax returns (including refund/credit applications) on my behalf	□ Delegate his/her/their authority to another individual

5.Taxpayer signature

I certify, under penalty of perjury, that I am the taxpayer named in section 1, or a corporate officer, partner (except a limited partner), member or manager of a limited liability company, or fiduciary acting on behalf of the taxpayer, and that I have the authority to execute this POA.

Signature	Print or type name (and title, if applicable)	Date	Telephone number
You must sign by hand

Spouse’s signature (required if spouse listed in section 1)	Print or type name	Date	Telephone number
Spouse must sign by hand

►IF NOT SIGNED AND DATED, THIS POA WILL NOT BE PROCESSED. See instructions on back for Where to send Form POA-1.

02900106170094

11111111111111111 111111111111111111 II II

POA-1 (6/17) (back)

Instructions

General information

Use Form POA-1, Power of Attorney, when you want to give one or

more individuals the authority to obligate or bind you, or appear on your behalf. You may only appoint individuals (not a firm) to represent you. Note: Authorizing someone to represent you does not relieve you of your

tax obligations.

Use this form for all matters (except estate tax) imposed by the Tax Law or another statute administered by the New York State (NYS) Department of Taxation and Finance (Tax Department) and the New

York City (NYC) Department of Finance. If you and your spouse filed a joint tax return but have different representatives, you must each file a

separate Form POA-1.

Unless you limit the authority you grant (see section 4), your appointed representative will be authorized to perform any and all acts you can perform, including but not limited to: receiving confidential information

concerning your taxes, agreeing to extend the time to assess tax, and agreeing to a tax adjustment.

You do not need Form POA-1 to authorize someone to appear with you or with someone who is already authorized to act for you or to authorize

someone to provide information, or prepare a report or return for you.

Only certain types of professionals may act on your behalf before the NYS Bureau of Conciliation and Mediation Services (BCMS), the NYC Department of Finance Conciliation Bureau or at Tax Appeals. Visit the Tax Department’s POA webpage (at www.tax.ny.gov/poa) for more information.

Revocation and withdrawal – New: This POA will remain active until you (the taxpayer) revoke it or your representative withdraws from representing you. Representatives may not revoke a POA.

For information on ways to revoke a POA, or how a representative

can withdraw, see the Tax Department’s POA webpage (at www.tax.ny.gov/poa).

Specific instructions

For additional information on how to complete Form POA-1, including

who must sign as the taxpayer, visit the Tax Department’s POA webpage (at www.tax.ny.gov/poa).

Section 1 – Taxpayer information

The taxpayer identification number may be a social security number (SSN), employer identification number (EIN), individual taxpayer identification number (ITIN) issued by the Internal Revenue Service, or a tax identification number issued by the NYS Tax Department.

Section 3 – Mailings

If you want copies of notices and other communications sent to someone other than the primary individual representative listed in section 2 of this POA, enter the name of that representative on the line provided. This

representative must be someone who is listed as a representative for the matters covered by this POA on this or another valid POA on file.

If you do not want copies of notices and other communications sent to any representative, enter None.

Example: On 2/1/2016 you appoint Mr. Smith as your representative for all tax matters for 2015. Mr. Smith will receive copies of mailings for these matters. On 8/15/2016, you appoint Ms. Jones as your representative for all tax matters for 2015. Ms. Jones will now receive copies of mailings for these matters. However, if you want Mr. Smith to continue to receive mailings, you must list Mr. Smith’s name in section 3 of the POA appointing Ms. Jones. Ms. Jones will not receive mailings.

Section 4 – Authority granted

Use this section to specify the matters covered by this POA. By default, this POA will cover all tax types for all tax periods. If you select a tax type, but do not enter a tax period, this POA will cover the tax type selected for all tax periods. If you enter a tax period, but do not select a tax type, this POA will cover the tax period entered for all tax types. For

tax periods other than calendar years, enter the beginning and ending dates for the periods. For taxes based on a specific transaction, enter

the transaction date.

If your tax type is not listed, or if you are granting authority for a special assessment or fee administered by an agency, mark an X in the Other box and explain. To identify a specific audit case or assessment, mark the Other box and enter a case or assessment ID number.

If you want to limit your representative’s authority, explain the limitation.

For example, you can limit your representative’s authority to only receive confidential information, but make no binding decisions for you. If you

need more space to explain the limitation, attach a sheet. The attached sheet must be signed and dated by each taxpayer named in section 1.

Section 5 – Taxpayer signature

You or someone who is authorized to act for you must sign and date Form POA-1. The authorized person who signs Form POA-1 may need to provide identification and evidence of authority to sign this POA.

If a joint tax return was filed and both spouses will be represented by the

same representatives, both spouses must sign and date Form POA-1 unless one spouse authorizes the other, in writing, to sign for both. In that case, attach a copy of the authorization.

Section 2 – Representative information

You may use Form POA-1 to appoint one or more representatives. Your Primary individual representative will be mailed copies of notices and

other communications unless you direct otherwise in section 3. If you are appointing more than two representatives, attach a sheet that provides all of the information requested in section 2. The attached sheet must be signed and dated by each taxpayer named in section 1.

Caution: This POA cannot be partially revoked or withdrawn. If you appoint more than one representative on this POA and later choose to revoke one representative or one representative withdraws, the revocation or withdrawal will apply to all representatives, and none will have ongoing authority to represent you. You must file a new POA to appoint the representatives that you want to continue representing you.

All representatives are deemed as authorized to act separately unless you explain that all representatives are required to act jointly on the line in section 4 that allows you to limit the authority granted by this POA.

For each appointed representative, enter the title or profession or, if your representative is not a professional, enter the representative’s relationship to you. If the representative is not licensed in NYS, also

include the state where licensed (for example, Florida attorney). Enter each representative’s federal preparer tax identification number (PTIN),

SSN, or EIN. If applicable, also enter each representative’s New York tax

preparer registration identification number (NYTPRIN).

Where to send Form POA-1

For matters administered by the NYS Tax Department:

FAX to: (518) 435-8617 (the easiest and fastest method)

Mail to: NYS TAX DEPARTMENT

POA CENTRAL

W A HARRIMAN CAMPUS

ALBANY NY 12227-0864

See Publication 55, Designated Private Delivery Services, if not using U.S. Mail.

For matters administered by NYC Department of Finance, send to the office in which the matter is pending.

Privacy notification

New York State Law requires all government agencies that maintain a system of records to provide notification of the legal authority for any

request for personal information, the principal purpose(s) for which the

information is to be collected, and where it will be maintained. To view this information, visit our website at www.tax.ny.gov, or, if you do not

have Internet access, call (518) 457-5431 and request Publication 54, Privacy Notification.

The Commissioner of the New York City Department of Finance is authorized to require disclosure of identifying numbers by

section 11-102.1 of the Administrative Code of the City of New York.

02900206170094

11111111111111111 II I IIIIII I Ill I IIII II II

⇩ PDF

Document Specifications

Fact Name	Description
Purpose	The Tax POA POA-1 form is used to authorize a representative to act on behalf of a taxpayer in dealings with tax authorities.
Who Can Use It	Individual taxpayers, businesses, and organizations can use this form to appoint an agent.
Governing Law	The form is governed by federal tax law and may also adhere to specific state tax regulations.
Required Information	Taxpayers must provide their personal details, including name, address, and tax identification number.
Agent Information	The form requires the name and contact information of the appointed representative or agent.
Duration of Authority	The authority granted through the POA-1 form remains effective until revoked or until the specific task is completed.
Filing Methods	Taxpayers can file the form electronically or send a physical copy to the relevant tax authority.
Revocation	Taxpayers can revoke the powers bestowed by submitting a separate revocation form to the tax authority.
State-Specific Variations	Some states have their own specific POA forms that may be required in addition to the federal POA-1.
Common Uses	This form is commonly used for tax audits, appeals, and other formal communications with tax agencies.

Steps to Filling Out Tax POA POA-1

Completing the Tax POA POA-1 form is an important step in authorizing someone to act on your behalf regarding tax matters. Accurate and thorough filling out of the form is essential for proper representation. Please follow these steps carefully to ensure a smooth process.

Obtain the Form: Download the Tax POA POA-1 form from the appropriate state revenue website or request a copy from your tax representative.
Enter Your Information: Fill in your name, address, and Social Security Number or Employer Identification Number at the top of the form.
Designate the Representative: Provide the name and contact information of the person you are authorizing to represent you.
Select the Tax Matters: Indicate the specific tax matters for which you are granting authority. Be clear and precise in your selections.
Include Dates: Specify effective dates for the authorization, if applicable. Review the instructions to determine if this is necessary.
Sign and Date the Form: To complete the process, sign the form and put the date of signing in the designated area.
Submission: Send the completed form to the appropriate tax authority. Ensure you retain a copy for your records.

After submitting the form, monitor for any communication from the tax authority. It may take time for your representative to be officially recognized, so follow up if needed.

More About Tax POA POA-1

What is the Tax POA POA-1 form?

The Tax POA POA-1 form, often referred to as the Power of Attorney form for tax matters, allows a taxpayer to designate another individual or entity to act on their behalf when dealing with tax issues. This could include handling communications with the IRS or state tax authorities, signing tax returns, or accessing confidential tax information. It is an essential document for anyone needing assistance with their tax affairs.

Who should complete the POA-1 form?

Any individual or business that desires to authorize someone else to manage their tax-related matters should complete the POA-1 form. This is particularly useful for those who might not feel comfortable navigating tax laws and regulations on their own. This may include individuals who are busy, elderly, or simply prefer professional assistance from accountants or tax attorneys.

How do I complete the POA-1 form?

To complete the Tax POA POA-1 form, you will need to provide specific information, including your name, address, and taxpayer identification number. You must also provide the same details for the person or organization you are authorizing. The form may require you to outline the specific tax matters for which you are granting authority. Always ensure that all information is filled out carefully to avoid any delays or rejections.

Is there a deadline for submitting the POA-1 form?

While there is no strict deadline for submitting the POA-1 form, it is advisable to submit it as soon as you decide to grant someone power of attorney for your tax matters. This ensures that your chosen representative can act on your behalf without unnecessary delays. The authorization remains valid until you revoke it, file a new POA, or if the designated individual passes away or is unable to fulfill the role.

How can I revoke the POA-1 form once it is submitted?

If you need to revoke the Tax POA POA-1 form, you will need to complete a revocation document. It is important to inform the person you appointed, as well as the IRS or state tax agency, of this change. This revocation should ideally be sent in writing for documentation purposes to ensure clarity on your intentions. Save copies of all correspondence for your records.

Common mistakes

Incorrect Name: Using a name that does not match exactly with IRS records can lead to delays. Ensure that the name is spelled accurately and includes any middle names or initials.
Missing Tax Identification Number: Failing to provide a Social Security Number or Employer Identification Number can result in the form being rejected. Always double-check.
Incomplete Address: An incomplete or incorrect mailing address can prevent communication. Make sure the address is current and complete.
Wrong Type of Representative: Designating a person not authorized to represent you can void the submission. Verify that your chosen representative meets IRS requirements.
Missing Signature: Failing to sign the form can lead to automatic rejection. Always remember to sign where indicated.
Wrong Date: Entering the wrong date on the form can signal issues to the IRS. Ensure the date matches the submission date.
Inadequate Scope of Authority: Not clearly defining the scope of the Power of Attorney can create confusion. Specify the exact matters the representative is authorized to handle.
Reference to Prior Forms: Referring to previous submissions without clarifying can lead to misunderstandings. Each form should stand alone.
Lack of Supporting Documentation: Not attaching necessary documents may stall the processing of your request. Include all required attachments.
Failure to Follow Submission Instructions: Not adhering to IRS guidelines for submission can result in a delay or denial. Review instructions carefully before sending the form.

Documents used along the form

When dealing with tax matters, it's important to be prepared with the right forms and documents. Alongside the Tax POA POA-1 form, several other documents can enhance the process of managing your tax affairs.

Form 2848 - Power of Attorney and Declaration of Representative: This document allows you to designate someone to represent you before the IRS. It's essential for anyone who needs to handle tax issues on your behalf.
Form 4506 - Request for Copy of Tax Return: Use this form to request copies of your tax returns from the IRS. If you need records for a prior year, this allows you to obtain the necessary documentation.
Form 1040 - U.S. Individual Income Tax Return: This is the standard form for filing individual income taxes. It provides the IRS with information about your income and tax liability for the year.
Form 1040-X - Amended U.S. Individual Income Tax Return: If you need to correct an error on your previously filed Form 1040, this form allows you to make amendments.
Form 8822 - Change of Address: This form is used to notify the IRS of a change in your address. Keeping your address up to date is crucial for receiving important tax documents.
Form 9465 - Installment Agreement Request: If you cannot pay your taxes in full, this form allows you to request a monthly payment plan with the IRS.

Having these forms readily available can streamline your interactions with the IRS and support your tax-related needs. Staying organized and informed can significantly ease the stress of tax season and any related complications.

Similar forms

The IRS Form 2848, known as the Power of Attorney and Declaration of Representative, serves a purpose similar to the Tax POA POA-1 form. Both allow individuals to authorize another person to act on their behalf concerning tax matters. The IRS Form 2848 specifically provides the representative with the authority to represent the taxpayer before the IRS, while the POA-1 form typically allows for broader representation that may extend to various state tax matters.

The IRS Form 8821, Tax Information Authorization, is another document that bears resemblance to the Tax POA POA-1 form. While it does not empower a representative to act on behalf of the taxpayer in dealings with the IRS, it authorizes them to receive confidential tax information. This distinction is crucial; the POA-1 form grants broader authority, allowing representatives to perform actions, not just access information.

Similarly, the IRS Form 56, Notice Concerning Fiduciary Relationship, is another related document. This form notifies the IRS that a fiduciary has been appointed to act on behalf of a taxpayer. While the Tax POA POA-1 form grants direct authority for representation, Form 56 is more about confirming that the IRS recognizes the relationship between the fiduciary and the taxpayer, allowing the fiduciary to manage tax matters on behalf of the taxpayer.

Finally, the General Power of Attorney (GPOA) can be compared to the Tax POA POA-1 form in terms of scope. A GPOA allows an individual to give someone the authority to act on various matters, including financial and legal affairs. The Tax POA POA-1, however, is specialized for tax matters. While both documents provide essential representation, the Tax POA POA-1 is limited to tax-related issues, making its use more targeted and specific for tax purposes.

Dos and Don'ts

When you're filling out the Tax POA POA-1 form, it's important to follow certain guidelines to ensure accuracy and compliance. Here are some things to do and avoid:

Do provide accurate and complete information to avoid delays in processing.
Do double-check all entries for any errors or omissions.
Do sign and date the form to validate it.
Do keep a copy of the completed form for your records.

Don't leave any required fields blank, as this can result in rejection.
Don't submit the form without reviewing the instructions first.
Don't use incorrect or outdated versions of the form.
Don't forget to provide your tax identification number for identification purposes.

Misconceptions

Understanding the Tax POA POA-1 form can be confusing. There are several common misconceptions about this form that people encounter. Here are eight of those misconceptions along with clarifications.

Only attorneys can use the POA-1 form. Many people believe that only licensed attorneys can fill out and submit the POA-1 form. In reality, any individual can act as a Power of Attorney for someone else, as long as the individual is authorized by the person granting the power.
The POA-1 form is only for tax purposes. Some assume this form's use is strictly limited to taxes. However, it can actually be used for a variety of financial matters, including decisions about income, assets, and other financial relationships.
Filing the POA-1 form is complicated. Many people think that completing the form is overly complex. In practice, the form is straightforward and can be filled out without advanced knowledge of tax law.
The POA-1 form can be revoked at any time. A common misconception is that once the POA-1 form is filed, it’s permanent. In fact, the person granting the power can revoke the form at any time, as long as they notify the agent and any relevant parties.
There is a cost associated with filing the POA-1 form. Some individuals believe that they must pay a fee to file this form with the IRS. In reality, there is no charge for submitting the POA-1 form.
All forms of Power of Attorney are the same. There is a perception that all Power of Attorney documents function the same way. However, the POA-1 form has specific legal requirements and functions distinctively related to tax matters.
Once the POA-1 form is submitted, it cannot be modified. Many people think they cannot make changes after submitting the form. In truth, anyone can update or modify the POA-1 form as needed, provided they follow the correct procedures.
The agent must live in the same state as the person granting the POA. Some believe that the appointed agent must reside in the same state as the individual granting Power of Attorney. However, this is not a requirement; the agent can be from another state or even from abroad.

Key takeaways

When filling out and using the Tax POA POA-1 form, consider the following key takeaways:

Eligibility Requirements: Ensure that you meet the eligibility criteria to designate someone as your representative for tax matters.
Accurate Completion: Fill out all required fields carefully to avoid processing delays. Pay attention to personal identification details.
Signature Confirmation: Sign the form to authorize the designated representative. An unsigned form will not be accepted.
Submission Guidelines: Submit the completed form to the appropriate tax authority. Check for any specific submission requirements.
Limitations on Authority: Be aware of the scope of the authority you grant. Clarify what your representative can and cannot do on your behalf.

Keep these points in mind for a smooth experience with the Tax POA POA-1 form.