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The Tax Power of Attorney (POA) form ID-POA is an essential document that allows individuals to designate an authorized representative to act on their behalf regarding tax matters. By using this form, taxpayers can simplify their interaction with tax authorities and ensure that their interests are effectively represented. The ID-POA form covers vital components such as providing personal details of the taxpayer, the selected representative, and the specific tax matters for which authority is granted. It is crucial for the representative to have the necessary permissions to discuss and resolve tax issues, which the form clearly outlines. Additionally, the document has specific requirements and guidelines for completing and submitting it to ensure compliance with tax regulations. Understanding the importance of the ID-POA form can make the tax process smoother, whether it involves filing returns, addressing inquiries, or negotiating settlements. This article will delve deeper into the key aspects of the form, its advantages, and how to navigate its completion effectively.
Tax POA form ID-POA Example
IDAHO
State Tax Commission
Form
bL375E
1. TAXPAYER/GRANTOR INFORMATION
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*Taxpayer/grantor's last name OR company's name |
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*Taxpayer/grantor's first name/middle initial |
*Taxpayer/grantor's SSN OR EIN |
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*Spouse's last name |
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*Spouse's first name/middle initial |
*Spouse's SSN |
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*Current address |
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Daytime telephone number |
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*City |
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State |
ZIP Code |
Email address |
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2.REPRESENTATIVES - If you provide a representative name, authorization is limited to that individual. If a you provide a company name without specifying an individual, authorization is granted to employees of the company.
Firm or company's legal name |
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PTIN, EIN, or SSN |
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Name |
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Telephone number |
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*Current address |
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Fax number |
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*City |
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State |
ZIP Code |
Email address |
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Cease date of this POA (optional):
Check here if you DON'T want the representative to receive copies of notices and communications: □
3.TAX MATTERS APPROVED FOR REPRESENTATION
The above representative is hereby appointed as
The representatives generally are authorized to receive and inspect confidential tax or fee information and records and perform any and all actions that the taxpayer/grantors named above can perform with respect to the specified tax or fee matters listed. The authorization doesn't include the power to receive refund checks or appoint additional representatives.
*Tax or Fee Types |
State Tax/Fee Permit Number |
*Tax Periods |
(Check "All" OR provide range) |
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□Individual income tax OR □Business income tax |
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□ All |
□ Sales & use tax |
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□ All |
□ Income tax withholding |
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□ All |
□ Other tax/fee (specify) _____________________ |
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□ All |
□ All |
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□ All |
□Check here to revoke all prior POAs |
□Check here to keep all prior POAs |
□Check here to revoke the following POAs |
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4.SIGNATURE OF TAXPAYER/GRANTORS All parties identified in Section 1 MUST sign.
If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, or trustee on behalf of the taxpayer/grantor: I certify that I have the authority to execute this form.
*Print name |
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*Signature |
Title (if applicable) |
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*Print name |
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*Signature |
Title (if applicable) |
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*Required information. This form is valid if you complete all required information. We'll return incomplete forms to you.
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PURPOSE OF FORM
A Power of Attorney (POA) is a legal document authorizing someone to represent you. You, the taxpayer/grantor, must complete, sign, and return this form if you want to grant power of attorney to an accountant, tax return preparer, attorney, family member, or anyone else to act on your behalf with the Idaho State Tax Commission.
SPECIFIC INSTRUCTIONS
SECTION 1 – Taxpayer Information
Individuals. Enter your name, Social Security number (SSN), Individual Taxpayer Identification Number (ITIN), and/or federal Employer Identification Number (EIN), if applicable; your street address or post office box; telephone number; and email address. If you file a tax return that includes a sole proprietorship business (Federal Schedule C) and you're authorizing the listed representatives to represent you for your individual and business tax matters, enter both your SSN (or ITIN) and your business EIN as your taxpayer identification numbers.
Corporations, Partnerships, or Associations. Enter the entity name, EIN, business address, telephone number, and email address.
SECTION 2 – Representatives
Enter the name, mailing address, Paid Preparer Tax Identification Number (PTIN), EIN, or SSN, telephone number, fax number, and email address of your representative. If you're appointing a company (such as a CPA firm) as your representative, the company name is sufficient. You don't need to specify each person who's authorized. If you want to appoint only a specific person in the company as your representative, you must include that person's name.
Cease Date. This form is effective on the date signed and will remain in effect until the cease date or until revoked. If you want to cease the Power of Attorney, provide a specific date on the cease date line provided, such as December 31, 2016. If you don't provide a date, the form is in effect until revoked.
If you don't want your representative to receive copies of notices and communications that we send to you, check the appropriate box under the representative's name and address.
SECTION 3 – Tax Matters Approved for Representation
You can use this form for any matter affecting a tax or fee that the Tax Commission administers, including audit and collection matters. It doesn't apply to matters before other state agencies or federal agencies, including the IRS.
Tax or Fee Types. Check the box for the tax or fee types you're authorizing the representative to discuss. You can check the box for all tax types.
State Tax/Fee Permit Number. Enter the state tax/fee permit number if applicable. If you provide a permit number, authorization is limited to only that account. If you don't provide a number, the form is valid for all accounts the taxpayer has in that tax type.
Tax Periods. Enter the tax periods you're authorizing the representative to discuss. Examples:
•All box – check the box to cover all the tax periods for the past, current and future (Don't provide specific year information)
•Consecutive years – list (2015, 2016, 2017)
•Date range – list year range or month and year
•Specific year – list as calendar year (2015)
•Fiscal years - list the ending month and year (07/2019)
Don't use general references (now, present or today). Forms with a general reference or no reference to an end date will be returned.
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Replacing a POA. You can appoint or change representatives at any time by submitting a POA. If you've previously filed a POA with the Tax Commission and are submitting another POA, you must check the appropriate box on the POA form to let us know your intent for the previously filed POAs. If no boxes are checked, the form is considered incomplete and will be returned to you. See the box definitions below.
Check here to revoke all prior POAs. Checking this box revokes all prior POAs on file with the Tax Commission for the same tax matters and years or periods covered by this form.
Check here to keep all prior POAs. Checking this box keeps all prior POAs on file with the Tax Commission and adds this POA for the same tax matters and years or periods covered by this form.
Check here to revoke the following POAs. If you check this box, list on the line which specific POAs you want to revoke.
Revoking a POA. You may revoke a POA or the representative may withdraw at any time by submitting a copy of the previously executed POA with "REVOKE" written across the top of the form with your signature and date. You also can submit a written statement specifying your intent to revoke a POA or withdraw as the representative. You must sign and date the statement and include the name, address, and SSN/EIN of the taxpayer/grantor and the name and address of the representatives whose authority is being revoked or withdrawn.
SECTION 4 - Signature of Taxpayer/Grantors
Individuals. You must sign and date the form. If you filed a joint return, your spouse must also sign and date the form.
Corporations. Officers with the legal authority to bind the corporation must sign and enter their exact titles and date the form.
Partnerships/LLCs. If one partner or member is authorized to act in the name of the partnership or LLC, only that partner or member is required to sign and enter his or her title and date the form.
Estates. If there is more than one executor, only one
FILING THIS FORM
Mail or fax this completed form to the Tax Commission section OR employee you've been working with. Otherwise, mail or fax the completed form to:
Idaho State Tax Commission Account Registration Maintenance
PO Box 36
Boise, ID
Contact us:
In the Boise area: (208)
Hearing impaired (TDD) (800)
tax.idaho.gov/contact
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File Breakdown
| Fact Name | Description |
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| Purpose | The Tax POA form ID-POA is used to authorize an individual to act on behalf of a taxpayer regarding tax matters. |
| Governing Law | This form is governed by the Idaho Code, particularly Idaho Code Section 63-3035, which outlines the authority for tax representation. |
| Eligibility | Any individual, including tax professionals or family members, can be designated as an authorized representative using this form. |
| Submission | The completed ID-POA form must be submitted to the Idaho State Tax Commission to grant authority. |
Guide to Using Tax POA form ID-POA
After obtaining the ID-POA form, you can start the process of appointing a representative to handle your tax matters. This step is vital for ensuring that your interests are professionally managed without the stress of navigating paperwork alone. Follow these steps to accurately complete the form.
- Download the ID-POA form: Visit the official website of your local tax authority to find the ID-POA form. Download and print it for completion.
- Fill in your information: In the designated sections, enter your full name, address, Social Security number, and any other identifying information required.
- Identify your representative: Provide the full name, address, and contact information of the individual or entity you are designating as your representative.
- Select the type of authority: Indicate the level of authority you wish to grant. This may include specifics on the scope of representation.
- Sign and date the form: Be sure to sign and date the form in the designated areas to validate your authorization.
- Submit the form: Send the completed ID-POA form to the appropriate address as indicated in the instructions. Ensure you keep a copy for your records.
Once you have submitted the form, your appointed representative will be authorized to manage your tax matters as specified. You may wish to follow up with your local tax office to confirm that the form has been processed successfully.
Get Answers on Tax POA form ID-POA
What is the Tax POA form ID-POA?
The Tax POA form ID-POA is a Power of Attorney form used in the United States, specifically for tax matters. It allows a designated person to represent you before the tax authorities, such as the IRS or state tax agencies. This representative can communicate on your behalf, receive your confidential tax information, and handle your tax issues.
Who can be appointed as my representative using the ID-POA form?
You can appoint any individual as your representative, including a family member, friend, or a tax professional, such as a CPA or enrolled agent. It’s important to choose someone trustworthy, as they will have access to your sensitive tax information.
Do I need to provide any specific information while filling out the ID-POA form?
Yes, when completing the ID-POA form, you need to provide both your personal information and that of the person you are appointing. This includes:
- Your name, address, and Social Security number (or taxpayer identification number).
- The representative’s name, address, and identifying information.
- A description of the tax matters they are authorized to handle.
Can I limit the scope of authority granted to my representative?
Yes, you can limit the authority of your representative by specifying the exact matters or tax years for which they have power of attorney. Clearly detailing these limits in the form ensures your representative can only act on the issues you've designated.
How do I submit the ID-POA form once it is completed?
After you fill out the ID-POA form, you need to send it to the relevant tax authority. This could be the IRS or your state’s tax department, depending on the scope of authority granted. You can typically submit it either by mail or electronically, if your tax authority allows electronic submission.
Is there a fee to file the ID-POA form?
No, there is generally no fee associated with submitting the ID-POA form. However, any potential fees would depend on the specific tax authority or any additional services you may choose, such as consulting a tax professional.
Can I revoke the ID-POA form once it is submitted?
Yes, you can revoke the ID-POA form at any time. To do this, you need to submit a written notice to the tax authority from which you obtained the power of attorney. It is helpful to notify the representative as well to avoid any confusion.
How long does the POA remain in effect?
The ID-POA form generally remains in effect until you revoke it or until the matter for which it was created is resolved. However, your relationship with the chosen representative can also influence its duration. Always check directly with the appropriate tax authority for their specific rules.
Common mistakes
Filling out the Tax POA form, also known as the Idaho Power of Attorney for tax matters, can seem straightforward. However, many individuals make common mistakes that can lead to confusion or, worse, delays in tax processing. Let's explore some of these missteps.
One prevalent mistake is not including the taxpayer's identification number. This number is crucial for the IRS and state tax authorities to verify the identity of the person granting the power of attorney. Without it, the form may not be accepted, causing significant delays.
Another frequent error is failing to specify the exact powers granted to the representative. The form allows for various permissions, such as filing returns, accessing information, or making payments. Being vague can result in unintended limitations, complicating your tax matters further.
Some individuals forget to check the appropriate box for the type of tax matters involved. The form typically covers income tax, sales tax, and other areas. If the correct boxes are not checked, it could hinder your representative from acting on your behalf in specific situations.
Inaccuracies in the names and addresses of the parties involved can derail the entire process. It's essential to ensure that all names are spelled correctly and that the addresses are up to date. A single typo can lead to miscommunication and delays in handling your tax needs.
Additionally, many people overlook the necessity of including signature dates on the form. A form without a date may be deemed incomplete or invalid, so it’s critical to ensure that every section is properly filled out, including the date of signing.
Underestimating the importance of consulting a tax professional prior to submission is another common error. Having an expert review your form can help catch mistakes that you might miss. This extra step could save time and stress in the long run.
Another issue arises when taxpayers fail to provide a separate form for joint filers. If you are married and both spouses are involved, each should fill out and submit their own POA form. Not doing so can create complications, especially if one spouse is not available to authorize tax discussions on behalf of the other.
Lastly, many forget to keep a copy of the submitted form. Retaining a copy serves as proof of authorization and can help clarify any confusion later. It can also be useful for reference in future tax matters.
By avoiding these common pitfalls, you can make the process of filling out the Tax POA form ID-POA smoother and more effective. Awareness and meticulousness can save you time and effort, ensuring that your tax-related matters are handled efficiently.
Documents used along the form
When dealing with tax-related matters, particularly in the context of appointing representation, various forms and documents are often required in addition to the Tax POA form ID-POA. Each document serves a specific purpose, ensuring compliance and facilitating communication with tax authorities. Below is a list of other commonly used documents in conjunction with the Tax POA form ID-POA.
- Tax Return Forms: These include different types of tax return forms, such as 1040 or 1065, through which individuals and businesses report their income, deductions, and tax liabilities to the IRS.
- W-2 Forms: Employers issue W-2 forms to report annual wages and the amount of taxes withheld from employee paychecks. These forms are essential for accurate tax filing.
- W-9 Form: The W-9 form is used to provide taxpayer identification information to entities that are required to report information to the IRS, often for contract and freelance work.
- Extension Requests: Form 4868 is a request for an automatic extension of time to file an individual income tax return. This form ensures that taxpayers do not incur penalties for late filing.
- Audit Authorization Letter: This document grants consent for a tax professional to represent a taxpayer during an audit process, outlining the scope of their authority.
- Form 2848 (Power of Attorney and Declaration of Representative): This IRS form is specifically for granting power of attorney to an individual regarding tax decisions and disputes with the IRS.
- Form 4506-T: Taxpayers use this form to request a transcript of their tax return information. It is especially useful for verification and record maintenance.
- State Tax POA Forms: Every state may have its own Power of Attorney form specific to tax matters, allowing taxpayer representation at the state level.
- Form 9465 (Installment Agreement Request): This form is submitted to request a payment plan for taxpayers who owe taxes but cannot pay the total amount in one installment.
- Form 8821 (Tax Information Authorization): This document allows taxpayers to authorize the IRS to disclose their tax information to a designated third party, without granting them authority to act on their behalf.
Each of these documents plays a significant role in the management of tax affairs. Properly completing and submitting them can provide clarity and streamline processes, making interactions with tax agencies more efficient. Understanding the purpose of each form can assist taxpayers in navigating their tax obligations effectively.
Similar forms
- Form 2848 - Power of Attorney and Subsequent Authentications: This IRS form allows taxpayers to assign a representative to handle specific tax matters on their behalf, similar to the ID-POA form. Both forms enable designated individuals to communicate with the IRS concerning tax obligations and issues.
- Form 8821 - Tax Information Authorization: This form permits designated individuals to receive confidential tax information but does not grant them the authority to represent the taxpayer. Like the ID-POA, it provides access to tax records but lacks the broader powers of a POA.
- State-Specific Power of Attorney Forms: Various states have their own POA forms that function similarly to the ID-POA. These forms allow individuals to appoint representatives for state tax matters, mirroring the function of the federal power of attorney.
- Form 4506 - Request for Copy of Tax Return: This IRS form enables individuals to request copies of their tax returns. While it does not authorize representation, it shares the purpose of facilitating tax-related information retrieval, akin to the ID-POA.
- Form 4868 - Application for Automatic Extension of Time to File U.S. Individual Income Tax Return: This form allows taxpayers to request an extension for filing their tax returns. Although it does not appoint a representative, it serves the function of managing tax obligations and deadlines, similar to the ID-POA.
- Form 13803 - Tax Matters Authorizations: This document allows a taxpayer to designate another person to act on their behalf with respect to specific tax matters. The similarities lie in the consent given to another individual to manage tax issues.
- Form 56 - Notice Concerning Fiduciary Relationship: Used to inform the IRS of a fiduciary relationship, this form operates similarly to the ID-POA in that it allows an appointed individual to manage the taxpayer's tax affairs, but without the full powers conferred by a POA.
- Form 870 - Acceptance of Overassessment: By signing this form, taxpayers agree to accept a tax overassessment. It has a narrower purpose than the ID-POA but demonstrates the act of granting authority in a specific tax matter.
Dos and Don'ts
When completing the Tax Power of Attorney (POA) form ID-POA, it is crucial to follow guidelines that ensure accuracy and compliance. Here are some do's and don'ts to help you navigate the process smoothly:
- Do: Double-check your information. Ensure that all personal details, such as your name and Social Security number, are correct.
- Do: Read the instructions carefully. Familiarize yourself with the requirements of the form to avoid common mistakes.
- Don't: Rush through the form. Take your time to fill out each section thoughtfully.
- Don't: Leave any fields blank. If a section doesn't apply to you, consider writing "N/A" instead of leaving it empty.
Misconceptions
Tax Power of Attorney (POA) forms, particularly the ID-POA form, often lead to misunderstandings. Here’s a list of common misconceptions along with clarifications:
- The ID-POA form is only for tax professionals. Many people believe that only tax professionals can use this form. In reality, anyone can designate someone as their representative using the ID-POA form.
- It requires a lawyer to complete the ID-POA form. While having a lawyer can help, it is not mandatory. Individuals can fill out and submit the form themselves.
- Filing the ID-POA form means I can no longer manage my taxes. This is incorrect. Signing the ID-POA form allows someone else to help handle your taxes, but you still retain control over your financial matters.
- The ID-POA form only applies to federal taxes. This form can also be used for state taxes in many cases. Be sure to check state-specific rules to understand its applicability.
- There’s a fee to file the ID-POA form. No filing fee is associated with submitting the ID-POA form. It's a free process designed to help taxpayers.
- The ID-POA form is permanent. This is misleading. You can revoke this power of attorney at any time, provided you follow the proper procedures.
- Only one person can be assigned as a representative on the ID-POA form. This is not true. You can designate more than one representative if needed, allowing for teamwork on your tax matters.
- The ID-POA form is only for individuals, not businesses. Both individuals and businesses can utilize the ID-POA form. It applies to various tax situations for different entities.
- The ID-POA form must always be notarized. Notarization is not a requirement for the ID-POA form in most cases. However, certain situations may need it depending on jurisdiction.
Understanding these misconceptions can make managing tax matters smoother and more efficient.
Key takeaways
The Tax Power of Attorney (POA) form ID-POA is a valuable document for taxpayers needing to authorize someone to act on their behalf regarding tax matters. Here are key takeaways on how to fill out and use this form effectively:
- Understand the Purpose: The form allows you to designate an individual to represent you before the tax authority.
- Eligibility: Anyone can be designated, but they must be an individual, not a business entity.
- Complete All Required Fields: Ensure that you fill in all sections accurately to avoid delays in processing.
- Signature Requirement: The form must be signed by the taxpayer. Missing a signature will invalidate the document.
- Specify the Scope: Clearly define the powers you are granting, whether it is limited to specific tax years or types of taxes.
- Submit the Form Promptly: After completion, submit the form to the tax authority in a timely manner to ensure your representative can act quickly.
- Retain Copies: Keep a copy of the signed form for your records, as it confirms your authorized representative's status.