Jump Links
The Tax Power of Attorney (POA) Form 01-137 serves as a significant tool for individuals and entities when dealing with their tax matters. This form grants permission to a designated representative, usually a tax professional or attorney, to act on behalf of the taxpayer in various interactions with the tax authorities. Key aspects of the form include the specification of the powers granted to the representative, such as the ability to receive confidential information, make decisions regarding tax filings, and represent the taxpayer during audits. Additionally, the form requires the inclusion of identifying information about both the taxpayer and the representative, ensuring clarity and accountability in their relationship. The Tax POA also includes a section for the taxpayer to outline specific issues or tax years for which the representative is authorized to act, making it a tailored document suited to individual circumstances. By utilizing this form, taxpayers can streamline their communication with tax agencies, potentially easing the complexities of tax compliance and resolution. Understanding the nuances of Form 01-137 is essential for anyone looking to empower a representative with the authority to navigate the intricacies of tax law on their behalf.
Tax POA form 01-137 Example
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
File Breakdown
| Fact Name | Description |
|---|---|
| Form Number | The Tax Power of Attorney form is identified as form 01-137. |
| Purpose | This form allows an individual to appoint someone else to handle their tax matters. |
| Who Can Use It | Any taxpayer in the state can use this form to authorize a representative. |
| Governing Law | This form is governed by state tax laws, which can vary by state. |
| How to Submit | The completed form must be submitted to the relevant state tax authority. |
| Duration | The authority granted remains effective until revoked by the taxpayer. |
| Revocation | A taxpayer can revoke this Power of Attorney at any time by notifying the state tax authority. |
Guide to Using Tax POA form 01-137
After obtaining the Tax POA Form 01-137, you will need to fill it out accurately to ensure your tax matters are handled properly. Follow these simple steps to complete the form. Make sure you have all necessary information on hand. Double-check your entries for accuracy to help avoid any complications later.
- Start by providing your name in the first section of the form. Ensure it matches the name on your tax documents.
- Next, enter your Social Security Number (SSN) or Employer Identification Number (EIN) in the designated field.
- Fill in your address, including street, city, state, and zip code. Accurate contact details are essential.
- Provide the name of the person you are granting power of attorney to. This individual will handle your tax matters on your behalf.
- Include the address of the appointed individual. Make sure it is a current address to avoid communication issues.
- Provide the specific tax matters the power of attorney covers. This might include state income tax, sales tax, or other tax-related issues.
- Sign and date the form at the bottom. Without your signature, the form will not be valid.
- Lastly, retain a copy of the completed form for your records before submitting it to the appropriate tax office.
Once you have filled out the form carefully, submit it as directed. This will help ensure that your tax situation is managed smoothly. Always keep a copy for your own records for future reference.
Get Answers on 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 an individual to appoint someone else to act on their behalf regarding tax-related issues. This might include communicating with the IRS, filing necessary forms, and handling other tax matters. By using this form, you can give another person or organization the authority to manage your tax situation, including the ability to receive confidential information.
-
Who can be appointed as a representative using this form?
-
Any individual or entity can be appointed as a representative through the Tax POA Form 01-137. This typically includes accountants, tax attorneys, or tax preparers. However, it’s essential to choose someone you trust since they will have access to sensitive financial information. The appointed representative must also be willing to act on your behalf.
-
What are the steps to complete the Tax POA Form 01-137?
-
- Download the form from the official website or obtain a physical copy.
- Provide your personal information, including your name, address, and taxpayer identification number.
- Fill in the details of the person you wish to appoint as your representative.
- Specify the type of tax matters and tax years for which this authorization is valid.
- Sign and date the form. If applicable, the representative may also need to sign.
- Submit the completed form to the appropriate tax authority (typically the IRS or your state’s tax department).
-
Does the Tax POA Form 01-137 expire?
-
Yes, the authorization granted through the Tax POA Form 01-137 can be limited to specific transactions, matters, or timeframes. If no expiration date is set, the authorization remains in effect until you revoke it in writing or until the tax matter is resolved. It is a good practice to review and update your Power of Attorney as your situation changes.
-
How can I revoke the Tax POA Form 01-137?
-
To revoke the Tax POA, you must submit a written notice to the same tax authority where you originally filed the form. In your notice, include your information, the representative’s information, and a clear statement that you are revoking the Power of Attorney. It is also advisable to keep a copy of this notice for your records. If necessary, inform your representative of this revocation as well.
Common mistakes
Filling out the IRS Power of Attorney (POA) form 01-137 is a critical step for individuals seeking to authorize someone to represent them in tax matters. However, many people make avoidable mistakes that can lead to delays or complications. Understanding these pitfalls can save time and reduce stress.
One common error is neglecting to include all required information. Failing to provide complete names, Social Security numbers, or addresses can invalidate the form. It is essential to double-check that every piece of necessary information is accurate and present.
Another mistake occurs when individuals do not sign the form. A signature is a vital component that confirms acceptance of the Power of Attorney. Even if all other sections are correctly filled out, an unsigned form is essentially useless.
People often choose the wrong type of representation. The form allows for specific representations, but selecting an incorrect option can ultimately lead to unauthorized actions. Consider the nature of the services you need, ensuring that those are clearly indicated on the form.
Many individuals forget to provide a valid expiration date. Leaving this section blank can cause confusion regarding the longevity of the authority granted. A clear expiration date helps prevent misunderstandings in the future.
Another common oversight is not including multiple representatives when necessary. If someone wants to authorize more than one person, they must explicitly list each individual on the form. Omitting this step may limit the effectiveness of their representation.
People often make mistakes related to the choice of tax matters. It is essential to specify the tax types correctly. A vague selection can lead to complications and force representatives to act without a clear mandate.
In addition, individuals sometimes fail to keep copies of the form. Submitting the original without retaining a copy means losing important documentation. Always keep a personal record for future reference and to track the status of your designation.
Another critical point is the failure to communicate with the appointed representative. After filling out the form, it is wise to inform the chosen representative of their authority. Many people mistakenly assume that just filling out the form is enough.
Many individuals overlook reviewing the IRS guidelines for the POA. Each guideline provides clarity on the submission process and requirements. Ignoring these can lead to negating the form due to minor but impactful errors.
Finally, people often submit the form to the wrong IRS address. Knowing where to send the completed form is crucial. It's advisable to check the IRS website for the appropriate mailing address, ensuring prompt processing of the request.
Documents used along the form
The Tax Power of Attorney (POA) form 01-137 is a critical document for individuals or entities needing to authorize someone to handle their tax matters. Accompanying this form, certain other documents can help streamline the tax process or provide additional information required by tax authorities. Below is a list of important forms and documents that often complement the Tax POA form.
- Form 1040: This is the individual income tax return form used by citizens to report their annual income to the IRS. It calculates tax liability and ensures compliance with tax obligations.
- Form W-2: Employers issue this form to employees, summarizing annual wages and withholding. It is crucial for accurately completing Form 1040.
- Form 1099: Used to report various types of income other than wages, salaries, and tips. Freelancers and contractors typically receive this form, which may also be included with tax filings.
- Form 4506-T: This form allows taxpayers to request a transcript of their tax return information directly from the IRS. Useful for verifying past tax data.
- Form 8821: This is the Tax Information Authorization form. It authorizes an individual or entity to receive a taxpayer's confidential information from the IRS, excluding the ability to represent them.
- Form 9465: Taxpayers who cannot pay their tax bill in full can use this form to request an installment agreement with the IRS. It provides a structured method for tax payment.
- Form 1040-X: This is the amended U.S. individual income tax return. Taxpayers use it to correct errors on previously filed Forms 1040.
- Form 8879: It is the e-file Signature Authorization form, allowing taxpayers to authorize an e-filed federal tax return. It simplifies the electronic filing process.
- Schedule A: This is used with Form 1040 for itemizing deductions. Taxpayers can maximize their deductions by providing detailed expense information.
- Form 2848: This is another power of attorney and declaration of representative form that gives authority to the designated representative to handle tax matters before the IRS.
Each of these documents plays a significant role in effectively managing tax responsibilities and ensuring compliance with IRS requirements. Utilizing them alongside the Tax POA form 01-137 can enhance the efficiency of both personal and business tax situations.
Similar forms
General Power of Attorney (GPOA): The GPOA allows an individual to authorize someone else to act on their behalf in a wide range of legal and financial matters, similar to how the Tax POA form grants authority specifically for tax-related issues.
Limited Power of Attorney (LPOA): This document grants power to another party, but only for specific tasks or situations. Like the Tax POA, the LPOA often has defined limits, though the Tax POA's scope is strictly related to tax matters.
Durable Power of Attorney (DPOA): The DPOA remains effective even if the principal becomes incapacitated. While the Tax POA is primarily for tax representations, it is similar in that both documents allow someone to continue acting on behalf of another under certain circumstances.
Health Care Power of Attorney (HCPOA): This document allows an individual to designate someone to make health care decisions on their behalf. While it pertains to health care rather than financial matters, both the HCPOA and the Tax POA involve the delegation of authority to manage important aspects of personal affairs.
Dos and Don'ts
When filling out the Tax POA form 01-137, it’s important to ensure accuracy and completeness to avoid potential issues with the IRS. Here’s a guide on what you should and shouldn't do:
- Do: Read the instructions carefully before starting the form.
- Do: Provide your personal information, including your name, address, and taxpayer identification number.
- Do: Clearly indicate the type of tax matters for which you are granting power of attorney.
- Do: Sign and date the form where required.
- Do: Keep a copy of the completed form for your records.
- Don't: Leave blank spaces; fill in all required fields.
- Don't: Use correcting fluid or tape; make corrections clearly.
- Don't: Forget to specify the extent of authority granted to the representative.
- Don't: Submit the form without ensuring that all attachments are included.
- Don't: Rely solely on verbal instructions; always review the written guidelines.
Misconceptions
Below are some common misconceptions regarding the Tax Power of Attorney (POA) form 01-137. Understanding these misconceptions can help you navigate the tax process more effectively.
- Only accountants can file a Tax POA. Many people believe only certified accountants or tax professionals can use this form. In reality, anyone can complete and submit a Tax POA to represent themselves or designate someone else.
- The Tax POA is only for large businesses. This form is not exclusive to large corporations. Individuals and small businesses can also benefit from having a Tax POA in place.
- A Tax POA allows unlimited access to tax information. While a POA does grant authority to access certain tax information, the powers granted are specific to the form and can be limited based on the taxpayer’s preferences.
- You cannot revoke a Tax POA once it is submitted. This is incorrect. You can revoke or modify the POA at any time as long as you follow the proper procedures to do so.
- The POA must be notarized. Contrary to popular belief, not all jurisdictions require the Tax POA to be notarized. It is essential to verify the requirements in the relevant state.
- Filing a Tax POA means giving up your rights. Some individuals fear that granting a POA means they surrender their rights. In fact, you retain your rights, and the POA is meant to assist, not replace, your authority.
- Once a POA is filed, it lasts forever. In truth, a Tax POA does not last indefinitely. It typically remains valid until revoked, or until the specific purpose for which it was created has been fulfilled.
- Only certain tax matters can be addressed with a POA. Many believe this form has limitations on the types of tax matters it can cover. However, it can be used for a wide range of tax issues, as specified by the taxpayer.
By clarifying these misconceptions, you can make more informed decisions about your tax representation needs.
Key takeaways
When it comes to managing your tax matters, using the Tax POA form 01-137 can be essential. Here are key takeaways to help you understand its importance and usage.
- Power of Attorney (POA) allows someone to act on your behalf regarding tax issues.
- You must complete the Tax POA form 01-137 correctly to grant authority to your chosen representative.
- Ensure you provide accurate information about yourself and your representative to avoid delays.
- Both your signature and your representative’s signature are required to validate the form.
- Submitting the form to the appropriate tax authority is crucial for the POA to take effect.
- The POA can be limited to specific matters, or it can be general, allowing broad authority.
- Retaining a copy of the submitted form is important for your records.
- You can revoke the POA at any time by submitting a written notice.
- Understand that your representative will have access to your sensitive tax information.
Filling out the Tax POA form can streamline your tax interactions, making it easier for someone you trust to help you. Stay informed and ensure all steps are followed carefully.