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The Tax Power of Attorney (POA) form 21-002-13 serves as a critical tool for individuals or organizations seeking to authorize another person to represent them in tax matters. This form allows taxpayers to designate an agent who can interact with the Internal Revenue Service (IRS) on their behalf. Key components of the form include the identification of the taxpayer, the agent appointed, and the specific tax matters that the agent is allowed to handle. Additionally, the form outlines the duration of the authority granted, ensuring that the agent's power is limited to a certain timeframe unless otherwise extended. Completing this form is essential for ensuring proper communication with the IRS, facilitating a smoother resolution to tax issues. Homeowners, business owners, and others can all benefit from understanding how to effectively use the Tax POA form, which can prevent misunderstandings and streamline tax processes. Furthermore, knowing the requirements and implications of this authorization is crucial for anyone looking to safeguard their financial interests.
Tax POA form 21-002-13 Example
- DEPARTMENT OF - |
POWER OF ATTORNEY |
|
REV EN UE |
AND |
STATE OF M I SS I SSIPPI |
DECLARATION OF REPRESENTATION |
Form
PART I POWER OF ATTORNEY
Taxpayer(s) Information
Taxpayer Name(s) and Mailing Address |
Taxpayer Social Security Number |
|
Spouse Social Security Number |
|
Federal ID Number (FEIN) |
For DOR Use Only
Received by:
Name __________________________
Phone _________________________
Date ____________________
Hereby appoint(s) the following representative(s):
Representative Information
Name and Mailing Address
Phone Number |
( |
) |
_________________________________________________ |
FAX Number |
( |
) |
_________________________________________________ |
Name and Mailing Address |
( |
) |
|
Phone Number |
________________________________________________ |
||
FAX Number |
( |
) |
_________________________________________________ |
Name and Mailing Address |
( |
) |
|
Phone Number |
_________________________________________________ |
||
FAX Number |
( |
) |
_________________________________________________ |
To represent the taxpayer(s) before the Mississippi Department of Revenue in:
Tax Matter(s)
Tax Type (Income, Franchise, Sales, Insurance Premium, etc.)
Account Number
Tax Period(s)
Acts Authorized
I (we) as the taxpayer(s) give authorization to the representative(s) to receive and inspect confidential tax information and to perform any and all acts that the taxpayer(s) can perform with respect to the matters concerning the taxes and accounts described under Tax Matter(s) above, for example, the authority to sign any agreements, consents or other documents and to represent the taxpayer(s) in any informal or formal proceeding involving the Department of Revenue. The authority of the representative(s) does not and cannot include the power to substitute another representative or to request that tax return(s) or other confidential tax information of the taxpayer(s) be inspected by or disclosed to another person. The authority also does not include the authority to receive tax refund checks or to sign returns unless specifically added below.
List any specific additions or deletions to the acts otherwise authorized by this Power of Attorney:
Additions: ____________________________________________________________________________________
Deletions: ____________________________________________________________________________________
The Department of Revenue may reject a submission due to incompleteness, lack of specificity, or inappropriateness.
DEPARTMENT OF REVENUE |
P.O. BOX 1033 |
JACKSON, MS |
Phone: |
DOR Power of Attorney, Form
Retention/Revocation of Prior Power(s) of Attorney
The filing of this Power of Attorney automatically revokes all earlier Power(s) of Attorney on file with the Department of Revenue for the same tax matter(s) covered by this document. If you do not want to revoke a prior Power or Attorney,
check here D
and ATTACH A COPY OF THE POWER(S) OF ATTORNEY YOU WANT TO REMAIN IN EFFECT.
Who Must Sign and What Documentation of Authority Must Be Attached
If a tax matter concerns a joint return, both husband and wife must sign if joint representation is requested. A corporation or subsidiary MUST contain the signatures of a principal officer and the secretary or other officer. A guardian, executor, receiver, administrator, conservator or trustee MUST attach the appropriate documentation granting the authority from the court or taxpayer.
Signing is Certification Under Oath Subject to Penalty of Perjury
The person(s) signing this Power of Attorney and Declaration of Representations certifies under oath that all the information contained in this document is true and correct and that he, she or they have the authority to sign this document as the taxpayer(s) or on behalf of the taxpayer(s) and acknowledge that this Power of Attorney and Declaration of Representation is being signed under the penalty of perjury pursuant to Miss. Code Ann. §
IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED.
Signature |
Date |
Title (if applicable) |
Print Name |
Phone Number |
FAX Number |
Signature |
Date |
Title (if applicable) |
Print Name |
Phone Number |
FAX Number |
PART II DECLARATION OF REPRESENTATIVE
Under penalties of perjury and Miss. Code Ann.
1)I am authorized to represent the taxpayer(s) identified in Part I for the tax matter(s) specified there: and
2)I am one of the following:
a.Attorney – a member in good standing of the bar of the highest court of the jurisdiction shown below.
b.Certified Public Accountant – duly authorized to practice as a certified public accountant in the jurisdiction shown.
c.Officer – a bona fide officer of the taxpayer’s organization.
d.
e.Family Member – a member of the taxpayer’s immediate family (i.e., spouse, parent, child, brother, or sister).
f.Enrolled Agent – enrolled as an agent under the requirements of the IRS.
g.Other – Provide explanation ________________________________________________________________
IF NOT SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED.
Designation – Insert |
State Issuing |
State License |
Above letter |
License |
Number |
|
|
|
Signature
Date
DEPARTMENT OF REVENUE |
P.O. BOX 1033 |
JACKSON, MS |
Phone: |
File Breakdown
| Fact Name | Details |
|---|---|
| Form Title | Tax Power of Attorney (Form 21-002-13) |
| Purpose | To authorize an individual or organization to represent a taxpayer in dealings with the IRS. |
| Governing Law | This form is governed by Internal Revenue Code Sections 6013(e) and 6103(e). |
| Who Can Use It | Any individual, corporation, or partnership can use this form to appoint a representative. |
| Filing Method | The completed form can be submitted electronically or by mail to the appropriate IRS office. |
| Effective Date | This form takes effect once signed and dated by the taxpayer and the representative. |
Guide to Using Tax POA form 21-002-13
After you have gathered the necessary information, you are ready to start filling out the Tax POA form 21-002-13. This form is important for designating someone to represent you in tax matters. Taking careful steps ensures that you provide accurate information, helping to avoid potential delays or issues.
- Obtain the form: Download the Tax POA form 21-002-13 from the official website, or request a physical copy from a relevant office.
- Fill in your personal information: Begin by entering your name, address, and Social Security number or other identifying number. Ensure that this information is clear and accurate.
- Designate your representative: Provide the name and contact information of the individual or organization you are appointing as your representative. This must include their address and phone number.
- Specify the tax matters: Indicate the specific tax matters for which you are granting power of attorney. This can include tax periods and types of taxes.
- Sign and date the form: Make sure to sign and date at the bottom of the form. This signature confirms your intention to authorize the designated representative.
- Submit the form: Send the completed form to the appropriate tax authority or office as indicated in the instructions. Keep a copy for your records.
Once the form is submitted, you should allow for some processing time. Your representative can then begin to act on your behalf for the matters specified in the form. It's always a good idea to follow up to ensure that everything has been received and is in order.
Get Answers on Tax POA form 21-002-13
What is the Tax POA form 21-002-13?
The Tax POA form 21-002-13 is a Power of Attorney form that allows an individual to appoint someone else to act on their behalf regarding tax matters. This might include the ability to discuss tax issues with the IRS, file tax returns, or receive tax refunds. It is commonly used when taxpayers are unable to manage their tax affairs themselves, whether due to illness, absence, or other reasons.
Who can be appointed as my representative using this form?
You can choose any person to serve as your representative by using the Tax POA form 21-002-13. Common choices include trusted family members, friends, or tax professionals such as accountants or attorneys. Just ensure that the person you appoint is willing to take on this responsibility and understands the complexities of tax matters.
How do I fill out the Tax POA form 21-002-13?
Filling out the form involves several straightforward steps:
- Begin by entering your personal information, including your name, address, and Social Security Number (or the tax identification number).
- Next, provide the details of the person you are designating as your representative.
- You may need to specify the types of tax matters you want your representative to handle. This could range from all tax matters to specific issues.
- Finally, sign and date the form to make it official.
How long does the Power of Attorney remain in effect?
The authority granted under the Tax POA form 21-002-13 remains in effect until you formally revoke it or until the representative dies, becomes incapacitated, or is no longer willing to serve. If you wish to end the arrangement, you must submit a written notice of revocation to the IRS and notify your representative.
Can I revoke the Tax POA after I’ve submitted it?
Yes, you can revoke the Tax POA at any time, as long as you follow the proper procedures. Typically, this involves submitting a revocation form to the IRS and notifying your previously appointed representative. Following these steps ensures that your tax matters are handled according to your current preferences.
Is there a fee associated with filing the Tax POA form?
Generally, there is no fee to submit the Tax POA form 21-002-13 to the IRS. However, if you choose to work with a tax professional to help prepare and file the form, they may charge a fee for their services. It's always wise to discuss costs upfront if you're working with someone on tax matters.
Where do I send the completed Tax POA form?
Once you have completed the Tax POA form 21-002-13, you will need to send it to the address specified by the IRS for your particular situation. This could differ based on where you live and other factors. Always check the IRS instructions for the most accurate mailing address to ensure timely processing.
Common mistakes
Filling out the Tax POA form 21-002-13 can be a straightforward process, but mistakes can lead to delays or complications in tax matters. One common mistake is failing to provide accurate personal information. Individuals often overlook the importance of entering precise names, addresses, and taxpayer identification numbers. Incorrect or incomplete information can cause significant issues when the IRS attempts to process the form.
Another frequent error involves omitting signatures. Each individual listed on the form must sign it, and a missing signature renders the document invalid. Some people mistakenly assume a power of attorney is valid without the necessary signatures, but this is not the case. Ensure that all parties involved sign the document before submission.
Additionally, many individuals ignore the specific tax year or years for which the power of attorney is being granted. Clearly indicating the relevant tax years helps establish the scope of representation. Without this detail, the IRS may not recognize the authority granted to the representative.
Some filers misuse or fail to select the appropriate representative designation. The form allows individuals to appoint an attorney, an accountant, or another qualified person. Not selecting the correct designation can lead to complications when the representative attempts to act on behalf of the taxpayer.
People often miss the critical requirement of providing a clear and concise description of the tax matters involved. A vague explanation can lead to misunderstandings between the taxpayer and the representative. It is vital to outline the scope of the representation to ensure both parties are on the same page.
In some cases, taxpayers overlook the importance of checking for updates to the form and instructions. The IRS may revise forms or procedures that affect how the POA is implemented. Staying informed about the latest requirements prevents mistakes stemming from outdated information.
Errors can also arise from submitting the form without a cover letter or accompanying documentation. Including a cover letter can clarify the intent of the submission and provide context for the representative's actions. This practice streamlines communication with the IRS.
A significant mistake involves not keeping copies of the submitted form for personal records. Documenting all communications and submissions is essential in case questions arise later. Without a copy, the taxpayer may face difficulties proving that the form was submitted.
Lastly, individuals sometimes fail to consult with their representatives before submitting the form. Open communication is crucial to ensure that everyone understands their roles and responsibilities. This simple conversation can prevent misunderstandings that may complicate matters down the line.
Documents used along the form
The Tax Power of Attorney (POA) form 21-002-13 allows a designated individual to act on behalf of another person regarding tax matters. When filing this form, other documents may also be necessary to ensure comprehensive representation. Below is a list of commonly used forms and documents that accompany the Tax POA form.
- Form 2848: This is the IRS Power of Attorney form. It grants the same authority as the Tax POA, allowing the appointed representative to communicate with the IRS on behalf of the taxpayer.
- Form 4506-T: This document enables the taxpayer to request a transcript of their tax return from the IRS. It can be useful for verifying income and tax information.
- Form 8962: This form is used to claim the Premium Tax Credit. When filing taxes involving this credit, it may accompany the Tax POA to handle related inquiries or corrections.
- Schedule C: For self-employed individuals, this form reports income or loss from a business. It might be included to provide a full picture of the taxpayer's financial situation.
- Form W-2: This form details wages and tax withholding for employees. Representatives might need it when addressing questions about income reported to the IRS.
- Form 1099-MISC: Similar to the W-2, this form records payments made to independent contractors. It is essential for accounting and tax filing purposes.
- Form 1040: This is the standard individual income tax return form. It might be included if the representative needs to discuss or amend it.
- Form 843: This form is used to claim a refund or request an abatement of certain taxes. It may be applicable if addressing tax relief or recovery issues.
- Form 8822: This document updates the IRS about changes in the taxpayer’s address. It is critical to maintain accurate records for effective communication.
These documents play significant roles in ensuring that tax matters are handled efficiently. Being organized with the necessary paperwork helps avoid delays and facilitates clear communication with tax authorities.
Similar forms
- IRS Form 2848 - Power of Attorney and Declaration of Representative: This form allows individuals to appoint someone to represent them before the IRS. Just like the Tax POA form, it grants the designated person the authority to obtain confidential tax information and discuss issues related to taxes.
- IRS Form 8821 - Tax Information Authorization: This form authorizes an individual or entity to receive and inspect a taxpayer's confidential tax return information. While it does not allow for representation, it provides access to the taxpayer's information similar to the Tax POA form.
- VA Form 21-22 - Appointment of Veterans Service Organization as Claimant’s Representative: This document enables veterans to appoint an organization to help with their claims to the VA. It’s similar in that it allows another entity to act on someone’s behalf regarding tax and benefit claims.
- VA Form 21-22a - Appointment of Individual as Claimant’s Representative: Similar to the prior form, this document allows for the appointment of an individual, rather than an organization, to represent a claimant before the VA. It grants similar authority in managing claims and receiving information.
- Durable Power of Attorney: This legal document allows a designated person to make decisions on behalf of another, particularly regarding financial matters. Like the Tax POA, it can be used for tax purposes as well as broader financial decision-making.
- State-Specific Power of Attorney Forms: Each state often has its own power of attorney form for various purposes, including tax-related affairs. These forms grant similar authority as the Tax POA to a designated individual.
- Health Care Power of Attorney: While primarily focused on medical decisions, this document designates someone to make health-related choices on behalf of another person. It also represents a form of authority granted to an individual, akin to the Tax POA.
- IRS Form 8822 - Change of Address: Though not a power of attorney form, it serves to authorize the IRS to update a taxpayer's address, which is a similar administrative function in managing tax-related information.
Dos and Don'ts
When completing the Tax POA form 21-002-13, attention to detail is essential. The following guidelines outline important do’s and don’ts that can help ensure a smooth submission process.
Do:
- Review the form carefully before you start filling it out.
- Provide complete and accurate information for all required fields.
- Sign the form once you have completed it.
- Keep a copy of the signed form for your records.
- Ensure that the person you are granting power of attorney to is eligible and trustworthy.
Don’t:
- Leave any required fields blank—this could delay processing.
- Use confusing abbreviations or acronyms that might not be understood.
- Submit the form without a signature; it will be considered invalid.
- Forget to check for any updates to the form or instructions.
- Assume that the form will be accepted without verification—follow up if necessary.
By adhering to these guidelines, individuals can navigate the process of filling out the Tax POA form more confidently and efficiently.
Misconceptions
Many people misunderstand the Tax POA form 21-002-13. Here are six common misconceptions, along with clear explanations.
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Anyone can use the form without restrictions.
This is false. The Tax POA form is intended for specific authorization situations. Only individuals or entities that meet certain criteria, such as being a qualified representative, can complete and submit this form on behalf of a taxpayer.
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Submitting the form gives unlimited power to the representative.
This is not accurate. The authority granted through the Tax POA form is limited to the specific matters outlined in the form. The taxpayer can control what powers are given and can revoke them at any time.
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The form needs to be renewed each year.
This misconception is misleading. Once the Tax POA form is submitted, it remains valid until it is revoked, the purpose is fulfilled, or the representative resigns. There's no annual renewal requirement.
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The representative must be a licensed attorney.
This is incorrect. While many people choose attorneys for this task, the Tax POA form can also be completed by non-attorney representatives, as long as they meet the qualifications outlined by the IRS.
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The form can only be used for tax-related matters.
This statement is misleading. Although primarily designed for tax issues, the Tax POA form can also assist with related matters where a taxpayer requires representation before the IRS.
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Once filed, there is no way to change or revoke the POA.
This is untrue. A taxpayer can revoke the Power of Attorney at any time by submitting a revocation form. It is essential to communicate changes to all parties involved.
Key takeaways
The Tax POA form 21-002-13 is important for anyone who needs to authorize someone else to handle their tax matters. Here are key takeaways about filling it out and using it effectively:
- Ensure the form is completed accurately to avoid delays in processing.
- Provide complete personal information, including your name, address, and Social Security number.
- The representative’s details must also be included for proper identification.
- Be clear about the scope of authority you’re granting to your representative.
- Sign and date the form to validate the authorization.
- Submit the form to the appropriate tax authority to ensure it is recognized.
- Keep a copy of the submitted form for your records.
- Check for any updates or changes in the tax laws that might affect your form.
- Contact the relevant tax office if you have questions or need assistance with the form.
This form empowers your chosen representative to act on your behalf regarding tax issues, ensuring that you have support when needed.