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The Tax POA Authorization to Disclose Tax Information form is a critical document for anyone who needs to allow another person to manage their tax matters with the Internal Revenue Service (IRS). This form grants the designated representative, often known as a power of attorney (POA), the authority to receive and discuss tax information on your behalf. It is essential for ensuring that tax-related issues are addressed promptly and efficiently. The form requires specific details, including the taxpayer's name, taxpayer identification number, and the agent's information. Additionally, it covers which tax matters the agent can discuss and for which periods they have the authority. Filling out this form accurately can help prevent delays and complications in handling tax affairs, making it a valuable tool for taxpayers seeking assistance or representation. Understanding this authorization process is vital for anyone looking to streamline their interactions with the IRS and ensure compliance with tax regulations.
Tax POA Authorization to Disclose Tax Information Example
CLEAR FORM
Power of Attorney
Authorization to Disclose Information
File online at https://tap.dor.mt.gov.
PART I
MONTANA POA Rev 10 19
Caution! Taxpayers who would like to designate someone else to represent them before the Department of Revenue must complete and submit this form. Spouses filing a joint return must each complete a separate form.
This form will not be honored for any purpose other than representation before the Department of Revenue. This form cannot be used for any purpose other than designating representation before the Department of Revenue.
Notice: The department will accept a completed federal form 2848 as a power of attorney for representation before the Department of Revenue if Part I, Section 3, Matters, includes the tax type, the tax form number and year(s) or period(s) that the representative is authorized to discuss with the department. If you use the federal form, you must provide a copy to the Department of Revenue.
1.Taxpayer Information. Taxpayers must sign and date this power of attorney form on page 2, section 6.
Taxpayer Name and Address
Taxpayer Identification Number(s)
Telephone Number
hereby appoints the following representative(s) as
2.Representative(s) Name and Address
Name and Address
PTIN
Telephone Number
FAX Number
Email Address
PTIN
Telephone Number
FAX Number
Email Address
to represent the taxpayer before the Montana Department of Revenue for the following matters:
3.Tax Matters and Tax Years Covered by This Form
Your representative is authorized to inspect, receive and discuss confidential information for the tax types and tax years you authorize by checking the appropriate boxes below and inserting the specific tax years. If tax matters and tax periods are not specified, you are authorizing the representative access to all tax matters and years until you revoke such authorization.
|
Provide specific tax years |
|
|
Provide specific tax years |
q Individual Income Tax |
___________________ |
q |
Rental Vehicle Tax |
___________________ |
q Corporation Income Tax |
___________________ |
q |
Withholding Tax |
___________________ |
q S Corporation |
___________________ |
q |
Lodging Facilities Tax |
___________________ |
q Partnership |
___________________ |
q Combined Oil and Gas Tax |
___________________ |
|
|
|
q Other, please specify below |
___________________ |
|
__________________________________________
4.Acts Authorized by This Form
Check the box that best describes what authorization you are delegating to your representative.
q Representation. Department employees can provide confidential information to the representative and discuss the information. q Information sharing. Department employees can provide confidential information to the representative, but cannot discuss
the information.
q
5.Revocation of Prior Power(s) of Attorney
q Check this box if you want all prior POAs revoked.
If you are a representative and want to withdraw an existing POA, write WITHDRAW across the top of the existing form. See instructions on page 3.
6.Signature of taxpayer. If a tax matter concerns a year in which a joint return was filed, the spouses each file a separate power of attorney even if the same representative(s) is(are) appointed. If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, fiduciary or trustee on behalf of the taxpayer, I certify that I have the authority to execute this form
on behalf of the taxpayer.
If not signed and dated, this power of attorney will not be in effect and the taxpayer will be notified.
_______________________________________ |
____________________ |
__________________________________ |
Signature |
Date |
Title (if applicable) |
_______________________________________ |
|
__________________________________ |
Print Name |
|
Print Taxpayer Name from Line 1 (if other |
|
|
than individual) |
PART II. Declaration of Representative
I declare that:
I am authorized to represent the taxpayer identified in Part I for the matter(s) specified there; and
I am one of the following:
a.Attorney - licensed to practice law in the jurisdiction shown below.
b.Certified Public Accountant - duly qualified to practice as a certified public accountant in the jurisdiction shown below.
c.Enrolled Agent or Licensed Public Accountant, etc.
d.Officer - a bona fide officer of the taxpayer’s organization.
e.Full time employee - a full time employee of the taxpayer.
f.Family member - a member of the taxpayer’s immediate family (for example, spouse, parent, child, grandparent,
g.Other
Representative Signature. See instructions on page 4.
Designation -
Insert Letter from
Above
Relationship to Taxpayer (see instructions for Part II)
Signature
Date
Filing this Form
►File Online on TransAction Portal at https://tap.dor.mt.gov.
►Fax to: (406)
Or, if you are already working with a department employee, fax your completed form to the number provided by that person.
►Mail the completed form to: Montana Department of Revenue 340 N. Last Chance Gulch
PO Box 5805
Helena, MT
2
Instructions for Power of Attorney
Authorization to Disclose Tax Information
Part I
Section 1. Taxpayer Information
Individual. Enter your name, personal address, social
security number (SSN), telephone number, individual taxpayer identification number (ITIN) and/or federal employee identification number (FEIN) if applicable. Do not use your representative’s address or post office box for your own. If you file a tax return that includes
a sole proprietorship business (federal Schedule C) and the matters for which you are authorizing the listed representative(s) to represent you include your individual and business tax matters, including employment tax liabilities, enter both your SSN (or ITIN) and your business
FEIN as your taxpayer identification numbers. If the tax
matter concerns a joint return, a separate power of attorney form is required for each spouse.
C Corporation, S corporations, partnership, limited
liability company or association. Enter the name, business address, federal employer identification number
(FEIN), and telephone number. If this form is being prepared for C corporations filing a combined tax return, a list of subsidiaries is not required. This power of attorney
applies to all members of the combined tax return.
Trust. Enter the name, title, address of the trustee, the name and FEIN of the trust and telephone number.
Estate. Enter the name of the decedent as well as the name, title and address of the decedent’s personal
representative. Enter the estate’s FEIN for the taxpayer identification number or, if the estate does not have an
FEIN, the decedent’s SSN (or ITIN).
Section 2. Authorization of Representative
Enter your representative’s full legal name. Use the identical full name on all submissions and correspondence.
Enter the representative’s telephone number, address or post office box and
If a trust, estate, guardianship or conservatorship wants an
individual other than the personal representative, trustee or other fiduciary to handle tax matters before the Department
of Revenue, the personal representative, trustee or other
fiduciary must complete this form and designate the
other individual with the power of attorney. Otherwise, the personal representative, trustee or other fiduciary has the requisite authority to handle tax matters before the
Department of Revenue and need not complete this form.
Section 3. Tax Matters and Tax Years Covered by the Form
Indicate, by checking the appropriate boxes, what tax types you are authorizing your representative to inspect, receive and discuss with the Department of Revenue.
You may list any tax years or periods that have already ended as of the date you sign the form.
If the matter relates to estate tax, enter the date of the
decedent’s death instead of a tax year.
If the tax matter and tax periods aren’t specified, you are authorizing the representative access to all tax matters and years until you revoke their authorization.
Section 4. Acts Authorized by This Form
If you are providing authorization to another individual, check one of the three boxes depending on what authorization you are providing to your representative. A disclosure authorized by this form may take place by telephone, letter, facsimile, email or a personal visit.
Note: If you check the “yes” box on the individual tax return next to the question “Do you want to allow another person
(third party designee) to discuss this return with us?” you
authorize Department of Revenue employees to discuss the tax return with the third party designee. They cannot
discuss any other issues, such as outstanding tax liabilities, without a completed power of attorney form.
Section 5. Revocation of Prior Power(s) of Attorney
Taxpayer Revocation. Check the box if you want all prior POAs revoked.
Revocation Withdraw by Representative. If you are a representative and want to revoke an existing POA, write REVOKE across the top of the form and submit the form as indicated on page 4.
Section 6. Signature
Individual. You must sign and date the form. If you file a joint return, your spouse must execute his or her own Montana power of attorney to designate a representative.
Corporation or association. An officer having authority to bind the corporation must sign.
Partnership. All partners must sign unless one partner is authorized to act in the name of the partnership. A partner is authorized to act in the name of the partnership if, under Montana law, the partner has authority to bind the partnership. If there is any doubt whether a partner has the authority to bind the partnership, it is best that all partners sign the form.
Limited Liability Company (LLC). If the LLC is member- managed, all members must sign, unless one member is authorized to act in the name of the LLC. If the LLC is
Estate, trust or other fiduciary. As discussed in Section 2, if a trust, estate, guardianship or conservatorship wants an
individual other than the personal representative, trustee or other fiduciary to handle tax matters before the Department
of Revenue, the personal representative, trustee or other
fiduciary must complete this form and designate the other individual with the power of attorney. Thus, the personal representative of an estate must sign. The trustee of a trust must sign. If a guardian or conservator has been appointed
3
for a taxpayer, the guardian or conservator must sign. In all cases, the fiduciary must include the representative capacity in which the fiduciary is signing, such as “John Doe, guardian of Jane Roe.”
Part II. Declaration of Representative
The representative(s) you name may sign and date the Declaration of Representative. Enter the applicable designation (items
a.Attorney – Enter the
b.Certified Public Accountant – Enter the
c.Enrolled Agent, Licensed Public Accountant, etc.
d.Officer – Enter the title of the officer (for example,
President, Vice President, Secretary, etc.).
e.
f.Family Member – Enter the relationship to the taxpayer (for example, spouse, parent, child, brother, sister, etc.).
g.Other – Identify the type of representative and enter a brief description of the representative’s relationship to the taxpayer.
Filing this Form
File Online on TransAction Portal at https://tap.dor.mt.gov.
Fax the completed form to (406)
Mail the completed form to:
Montana Department of Revenue
340 N. Last Chance Gulch
PO Box 5805
Helena, MT
Questions? Please call us at (406)
File online at https://tap.dor.mt.gov.
4
File Breakdown
| Fact Name | Description |
|---|---|
| Purpose | This form allows taxpayers to authorize a representative to receive and discuss their tax information with the IRS. |
| Eligibility | Any individual or entity that has a valid interest in a taxpayer’s information can be named as a representative. |
| Form Requirements | The taxpayer must provide personal identification information, including Social Security Number, and specify the type of tax information relevant to the authorization. |
| Governing Law | Federal regulations under the Internal Revenue Code, specifically 26 U.S.C. § 6103, govern the disclosure of tax information. |
| Duration | The authorization remains in effect until the taxpayer revokes it or the specified task is completed. |
| Filing Process | Once completed, this form should be submitted to the IRS, and the taxpayer should retain a copy for their records. |
Guide to Using Tax POA Authorization to Disclose Tax Information
Completing the Tax POA Authorization to Disclose Tax Information form is an important step toward granting someone the ability to handle your tax matters. Once this form is correctly filled out and submitted to the appropriate tax authority, it allows your designated representative to access your tax information, making communication and resolution more efficient.
- Obtain the Tax POA Authorization to Disclose Tax Information form. You can download it from the IRS website or request it from your tax professional.
- Begin by filling out your personal information in the designated fields. Ensure that your name, address, and Social Security number or Employer Identification Number are accurate.
- Indicate the type of tax return you are authorizing access to. This could be individual income tax, business tax, or any other relevant category.
- Next, specify the tax years or periods you want the authorization to cover. Be specific to avoid any confusion regarding the timeframe.
- Provide the name and contact information of your representative. This includes their title or relationship to you, their address, and their phone number.
- If desired, include any additional information about the types of tax matters your representative can address on your behalf. Clearly outline their authority level.
- Sign and date the form at the bottom. Your signature signifies your consent for the authorized individual to act on your behalf.
- Make a copy of the completed form for your records before submission.
- Submit the form to the IRS or relevant state tax authority, following their specific filing instructions. This may consist of mailing or faxing the completed document.
After following these steps, you've efficiently authorized your representative to manage your tax information. Be sure to keep track of any communications from the tax authority related to this authorization, as it's crucial to stay informed about your tax matters.
Get Answers on Tax POA Authorization to Disclose Tax Information
What is the Tax POA Authorization to Disclose Tax Information form?
The Tax POA Authorization to Disclose Tax Information form is a document that allows taxpayers to authorize a third party, typically a tax professional, to access their tax information. This form enables the designated individual or organization to communicate directly with the IRS on behalf of the taxpayer, making it easier to manage tax issues or complex returns.
Who needs to fill out this form?
This form is necessary for anyone who wishes to grant permission to another person or entity to handle their tax matters. If you're working with an accountant, tax preparer, or attorney regarding your tax situation, you should fill out this form to ensure they have the authority to act on your behalf.
What information is required on the form?
To complete the form, you must provide:
- Your name and address
- The name and contact information of the person you are authorizing
- Your Social Security Number or Employer Identification Number
- The tax year(s) for which you're granting authorization
Ensure all information is accurate to avoid delays in processing your request.
How long is the authorization valid?
The authorization generally remains in effect until you officially revoke it. You can revoke or modify the authorization at any time by submitting a new form or by informing the IRS directly. Always keep a copy of the revocation for your records.
How do I submit this form?
You can submit the Tax POA Authorization to Disclose Tax Information form by mailing it directly to the IRS at the address specified on the form. Alternatively, many tax professionals will file it electronically on your behalf through their systems to expedite the process.
What if I change my mind about the authorization?
If you decide to revoke or change the authorization, you must submit a new form or provide written notice to the IRS. The new authorization will invalidate any previous ones. Always keep track of which forms you have submitted to avoid confusion later.
Common mistakes
Filling out the Tax Power of Attorney (POA) Authorization to Disclose Tax Information form can be a straightforward process. However, many individuals encounter common pitfalls that can lead to delays or complications. One major mistake is failing to provide accurate information about the taxpayer. The IRS requires precise details, including the full name, Social Security number, and address. Omitting or misspelling this information can result in the rejection of the form, creating unnecessary hurdles for the taxpayer.
Another frequent error is not correctly designating the representative. The Tax POA form allows for one or more representatives to be named, but if the person completing the form incorrectly identifies the representative's information, it can create issues down the line. Mistakes such as providing an outdated address or an incorrect identification number can lead to confusion about who is authorized to discuss tax matters on behalf of the taxpayer.
In addition, many people neglect to sign and date the form. This oversight may seem minor but is actually crucial. The IRS requires the taxpayer’s signature to validate the authorization. Without a signature and the appropriate date, the form will not be processed. This can lead to delays in tax discussions and potential penalties, which can easily be avoided by ensuring this step is completed meticulously.
Lastly, a common mistake involves not providing a clear purpose for the authorization. While it’s often assumed that the representative will understand the needs, the IRS prefers that the taxpayer outlines the specific reasons for granting access. This can include whether the representative is allowed to speak about all tax years or just selected ones. Lack of clarity may lead to limited access for the representative, ultimately defeating the purpose of filling out the form.
Documents used along the form
The Tax POA Authorization to Disclose Tax Information form allows individuals to authorize a representative to access their tax information. When preparing financial documents or managing tax-related matters, several other forms may be necessary to streamline the process. Here are five other important documents that are commonly used in conjunction with the Tax POA form.
- IRS Form 2848 (Power of Attorney and Declaration of Representative): This form establishes a power of attorney for tax purposes, enabling a designated individual to act on behalf of the taxpayer. It allows the representative to receive and inspect confidential tax information.
- IRS Form 4506 (Request for Copy of Tax Return): Individuals use this form to request a copy of their previous tax returns from the IRS. It's particularly useful for those who need documentation for loan applications or financial disputes.
- IRS Form 8821 (Tax Information Authorization): This document permits a third party to receive tax information but does not give them the authority to represent the taxpayer before the IRS. It’s often utilized for situations where only information access, not representation, is needed.
- IRS Form 1040 (U.S. Individual Income Tax Return): This is the standard form used by individuals to file their annual income tax returns. It includes crucial information about income, deductions, and credit claims.
- IRS Form 9465 (Installment Agreement Request): This form is used to request a payment plan for outstanding tax liabilities. Taxpayers who are unable to pay their taxes in full can benefit from this option.
Understanding these additional forms can greatly assist individuals in managing their tax affairs more effectively. Each document serves a specific purpose and facilitates communication with the IRS and related financial institutions.
Similar forms
- Power of Attorney (POA) Document: This legal form allows one individual to act on behalf of another in various matters, similar to how the Tax POA enables representation concerning tax issues. Both documents require the principal to grant authority to an agent, providing the agent with specific powers.
- IRS Form 2848: This form is specifically used to authorize an individual to represent a taxpayer before the IRS. Much like the Tax POA, it gives permission for an appointed person to discuss tax matters with tax authorities and receive confidential information.
- Health Care POA: This document empowers a designated individual to make health care decisions on someone else's behalf. Similar to the Tax POA, it allows for the delegation of authority in critical matters when the individual is unable to act themselves.
- Durable Power of Attorney: This form ensures that an appointed agent can manage a person’s financial affairs, even if the person becomes incapacitated. Like the Tax POA, the Durable POA enables trusted individuals to handle significant responsibilities in the interest of the one they represent.
Dos and Don'ts
When filling out the Tax POA Authorization to Disclose Tax Information form, careful attention is needed to ensure compliance and accuracy. Here are some essential dos and don'ts:
- Do ensure that your personal information is accurate and up to date.
- Do clearly identify the tax matters you are authorizing disclosure for.
- Do double-check that the form is signed and dated by you.
- Do provide your Social Security Number or Employer Identification Number where required.
- Don't leave any sections of the form blank unless explicitly stated.
- Don't use pencil, as forms should be filled out in ink for clarity.
- Don't submit the form without retaining a copy for your records.
- Don't hesitate to seek assistance if you are unclear about any part of the form.
Misconceptions
There are several misconceptions regarding the Tax POA Authorization to Disclose Tax Information form. Understanding the truth behind these misconceptions can help individuals use the form effectively when designating someone to manage their tax affairs. Here is a list of common misconceptions:
- Only tax professionals can be authorized. Many people believe that only licensed tax professionals can act on their behalf. However, individuals can authorize anyone, such as a family member or friend.
- The form must be submitted every year. Some think they need to fill out the form every tax year. In reality, once a form is submitted, it remains valid until revoked or until the situation changes.
- The IRS can disclose any tax information without limits. There is a belief that the IRS can share all sorts of tax information once someone has a Power of Attorney (POA). In fact, access is limited to specific tax years and types of information as authorized on the form.
- Signing the form is all that’s needed. Many assume that filling out and signing the form is sufficient. The designated individual must also sign the form, agreeing to take on this responsibility.
- Once the form is canceled, the authorization is removed immediately. Some individuals think that canceling the authorization is instantaneous. It might take some time for the IRS to process the cancellation.
- Authorization to disclose tax information is permanent. People may mistakenly believe that the authorization lasts forever. It can be revoked at any time, and it will also expire under certain conditions, such as death.
- The form isn’t necessary for basic questions. There is a misconception that individuals can get answers to basic tax questions without this form. In many cases, the IRS requires proper authorization to discuss personal tax matters, even if the questions seem simple.
Key takeaways
Filling out the Tax POA Authorization to Disclose Tax Information form requires attention to detail. Here are key takeaways to consider:
- Ensure that the form is completed with accurate information, including your name, address, and taxpayer identification number.
- The selected representative must be authorized on the form, which can include tax professionals, family members, or others you trust.
- Review the specific tax matters you wish to grant access to; providing broad authorization may be convenient, but it is prudent to limit access to essential areas.
- Consider the duration of the authorization; specify the time frame during which the representative may act on your behalf.
- Remember that any changes to your tax situation may necessitate a renewal or modification of the authorization.
- Once the form is completed, submit it to the appropriate tax authority to ensure that your representative can obtain the necessary information.