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The Tax Power of Attorney (POA) Form N848 serves as a crucial tool for individuals seeking to designate a representative to handle matters relating to their taxes. When taxpayers wish to authorize someone—such as an attorney, accountant, or family member—to communicate and interact with the Internal Revenue Service (IRS) on their behalf, this form becomes essential. The N848 outlines the specific powers granted to the representative, permitting access to personal tax information, the ability to discuss tax account issues, and the authority to make decisions regarding tax filings. Accuracy in completing the form is vital to ensure proper representation and to avoid potential delays in tax-related processes. Additionally, understanding the duration of the authorization and conditions under which it can be revoked is critical for maintaining control over one’s financial matters. By ensuring the appropriate completion and submission of the N848, taxpayers can engage competent help while retaining the necessary oversight of their tax obligations.

Tax POA form n848 Example

FORM

N-848

(REV. 2018)

STATE OF HAWAII - DEPARTMENT OF TAXATION

POWER OF ATTORNEY

(NOTE: References to “married” and “spouse” are also references to “in a civil union” and “civil union partner,” respectively.)

This Power of Attorney will EXPIRE six (6) years from the latest date a Taxpayer signs this document

PART I POWER OF ATTORNEY (Please type or print.)

 

1 Taxpayer Information. Taxpayer(s) must sign and date this form on page 2, line 5.

Social security number(s)

Federal employer

 

Taxpayer name(s) and address

 

-~-------------

 

 

 

 

 

 

 

 

identification number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Daytime telephone number

Fax number

 

 

 

(          )

(          )

 

 

 

 

 

 

 

 

 

 

 

 

E-mail address

 

 

 

 

 

 

 

 

 

 

 

 

hereby appoint(s) the following representative(s) as attorney(s)-in-fact:

 

 

 

 

 

 

2Representative(s) must be an individual and must sign and date this form on page 2, Part II.

Individual name and address

VPID or TMRID 

 

 

 

 

 

 

 

 

 

 

Social Security No. 

 

 

 

 

 

 

 

 

 

 

Telephone No.  (          ) 

 

 

 

 

 

 

 

 

 

Fax No.  (          ) 

 

 

 

 

 

 

 

 

 

 

E-mail address 

 

 

 

 

 

 

 

 

 

 

Check if new:    Address 

Telephone 

Fax 

E-mail 

Individual name and address

VPID or TMRID 

 

 

 

 

 

 

 

 

 

 

Social Security No. 

 

 

 

 

 

 

 

 

 

 

Telephone No.  (          ) 

 

 

 

 

 

 

 

 

 

Fax No.  (          ) 

 

 

 

 

 

 

 

 

 

 

E-mail address 

 

 

 

 

 

 

 

 

 

 

Check if new:    Address 

Telephone 

Fax 

E-mail

Individual name and address

VPID or TMRID 

 

 

 

 

 

 

 

 

 

 

Social Security No. 

 

 

 

 

 

 

 

 

 

 

Telephone No.  (          ) 

 

 

 

 

 

 

 

 

 

Fax No.  (          ) 

 

 

 

 

 

 

 

 

 

 

E-mail address 

 

 

 

 

 

 

 

 

 

 

Check if new:    Address 

Telephone 

Fax 

E-mail

Individual name and address

VPID or TMRID 

 

 

 

 

 

 

 

 

 

 

Social Security No. 

 

 

 

 

 

 

 

 

 

 

Telephone No.  (          ) 

 

 

 

 

 

 

 

 

 

Fax No.  (          ) 

 

 

 

 

 

 

 

 

 

 

E-mail address 

 

 

 

 

 

 

 

 

 

 

Check if new:    Address 

Telephone 

Fax 

E-mail

to represent the taxpayer(s) before the Department of Taxation, State of Hawaii, for the following acts:

3Acts authorized (you are required to complete this line 3). (Stating “All Taxes” or “All Periods” on line 3 is NOT acceptable.) With the exception of the acts described in line 4b, I (we) authorize my (our) representative(s) to receive and inspect my (our) confidential tax information and to perform acts that I (we) can perform with respect to the tax matters described below. For example, my (our) representative(s) shall have the authority to sign any agreements, consents, tax clearance applications, or similar documents (but see instructions for authorizing a representative to sign a return). Please note that the tax year(s) or period(s) on line 3 can extend only 3 years after the current year. For example, if Form N-848 is submitted at any time in 2018, the tax year or period on line 3 cannot be extended beyond December 31, 2021. Also, please note that all correspondence from the Department of Taxation will be sent to the taxpayer. See page 2 of the instructions on how to revoke an existing power of attorney.

Complete a separate line for each specific tax type. All three (3) columns of the line must be completed for the tax type.

Hawaii Tax I.D. Number

(e.g., GE-001-002-1234-01)

Type of Tax

(Income, General Excise, etc.)

Year(s) or Period(s)

N848_I 2018A 01 VID01

ID NO 01

FORM N-848

FORM N-848

 

(REV. 2018)

PAGE 2

4a Additional acts authorized. In addition to the acts listed on line 3 above, I (we) authorize my (our) representative(s) to perform the following acts (see instructions):  Authorize disclosure to third parties;  Substitute or add representatives;  Sign a return;

 Other acts authorized: 

4b Specific acts not authorized. My (our) representative(s) is (are) not authorized to endorse or otherwise negotiate any check (including directing or accepting payment by any means, electronic or otherwise, into an account owned or controlled by the representative(s) or any firm or other entity with whom the representative(s) is (are) associated) issued by the government in respect of a Hawaii tax liability.

List any specific deletions to the acts otherwise authorized in this power of attorney (see instructions):

5Signature of Taxpayer(s). If a tax matter concerns a year in which a joint return was filed, both spouses must sign if joint representation is requested. If signed by a corporate officer, partner, guardian, tax matters partner/person, executor, receiver, administrator, 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 BE RETURNED TO THE TAXPAYER.

 

 

 

 

Signature

 

Date

 

Title (if applicable)

 

 

 

 

 

 

 

 

 

 

 

 

 

Print Name

 

Print name of taxpayer from line 1 if other than individual

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Signature

 

Date

 

Title (if applicable)

-IF

 

 

 

NOT~-------------

 

 

 

 

Print Name

 

 

 

 

 

 

PART II

SIGNATURE OF REPRESENTATIVE(S)

 

 

 

 

 

 

 

COMPLETED, SIGNED AND DATED, THIS POWER OF ATTORNEY WILL BE RETURNED TO THE TAXPAYER. REPRESENTATIVES

 

 

MUST SIGN IN THE ORDER LISTED IN PART I, LINE 2.

 

 

 

 

 

Type or Print Name

Signature

Date

Filing the Power of Attorney

File the original, photocopy, or facsimile transmission (fax) with each letter, request, form, or other document for which the power of attorney is required. For example, if you wish to designate an individual to represent you in obtaining tax clearance certificates, a copy of Form N-848 must be filed each time you submit Tax Clearance Applications. Unless you are provided with contact instructions by a representative from the Department of Taxation, mail the completed Form N-848 to:

Hawaii Department of Taxation

P.O. Box 259

Honolulu, HI 96809-0259

or send it by FAX to (808) 587-1488

QUESTIONS? Call 808-587-4242, 1-800-222-3229 (Toll-Free) or Telephone for the Hearing Impaired: 808-587-1418 or 1-800-887-8974 (Toll-Free)

File Breakdown

Fact Name Description
Purpose The Tax POA form N848 is used for granting power of attorney for tax matters.
Governing Law The use of the N848 form is governed by IRS regulations and state tax laws.
Eligibility Any individual or entity may authorize another to act on their behalf by completing this form.
Signature Requirement The form must be signed by the person granting the power of attorney.
Effective Date The POA becomes effective once it is signed and submitted to the relevant tax authority.
Duration The power of attorney remains in effect until revoked or the specified action is completed.
Revocation The grantor can revoke the power of attorney at any time, but must notify the representative and the IRS.
Limitations Some actions may be restricted based on the type of power granted within the form.
Multiple Representatives It is possible to appoint multiple representatives, provided they are identified on the form.
State Variations Some states may have specific variations of the POA form that must be used based on local laws.

Guide to Using Tax POA form n848

Filling out the Tax POA Form N-848 is a crucial step in designating someone to represent you before the IRS. Once you submit this form to the IRS, the authorized person will have the authority to act on your behalf concerning tax matters. This process helps ensure that your interests are managed properly, while maintaining clarity in communication with the IRS.

  1. Begin by entering your name in the designated field at the top of the form.
  2. In the next section, provide your taxpayer identification number, which could be your Social Security Number or Employer Identification Number.
  3. Clearly state your address, ensuring it matches the address on file with the IRS.
  4. List the name and address of the person you are granting power of attorney to.
  5. Specify the type of tax and tax periods you are granting them authority over. Be precise in your descriptions.
  6. Include your signature and date. This verifies that you agree to the terms of the authorization.
  7. Make a copy of the completed form for your records before submission.
  8. Submit the form to the IRS by mailing or faxing it to the appropriate address for your location.

Get Answers on Tax POA form n848

What is the Tax POA Form N-848?

The Tax POA Form N-848 is a specific Power of Attorney form used in the United States that allows individuals to designate someone else to handle their tax matters with the IRS. This agent can act on behalf of the taxpayer, providing them the authority to negotiate and communicate with tax authorities.

Who can be appointed as my representative on Form N-848?

You can appoint any individual who is authorized to practice before the IRS. This typically includes attorneys, certified public accountants, or enrolled agents. You have the flexibility to choose someone you trust to manage your tax-related issues.

How do I fill out Form N-848?

Filling out Form N-848 involves several simple steps:

  1. Download the form from the IRS website.
  2. Provide your name and contact information.
  3. Indicate the representative's name, address, and other required details.
  4. Sign and date the form to validate it.

Ensure all information is accurate to avoid delays in processing.

How long does it take to process the N-848 Form?

Processing times for Form N-848 can vary. Generally, you can expect it to take a few weeks. However, factors such as how busy the IRS is or if there are any issues with the form can affect this timeline.

Do I need to submit Form N-848 every year?

You don’t need to submit Form N-848 annually. Once it’s filed, it remains in effect until you revoke it, or the individual you appointed no longer needs to represent you. However, if you want to change your representative, a new form must be filed.

Can I revoke the Power of Attorney anytime?

Yes, you can revoke the Power of Attorney at any time by completing a revocation statement or filing a new version of Form N-848. Just be sure to inform your previous representative and the IRS of your decision.

What if my representative dies or becomes incapacitated?

If your appointed representative dies or becomes incapacitated, the Power of Attorney becomes invalid. You will need to appoint a new representative by filing a new Form N-848.

Can I include multiple representatives on Form N-848?

No, Form N-848 only allows you to appoint one representative at a time. If you need to designate more than one person, you must submit individual forms for each representative.

What happens if I make a mistake on the form?

If you make an error on the form, it’s best to correct it promptly. You can either cross out the mistake and write the correct information or complete a new form altogether. Just ensure that the information submitted is accurate to avoid complications.

Where do I send the completed N-848 Form?

The completed Form N-848 should be sent to the address specified in the form instructions. This typically depends on your location, so make sure to double-check before mailing it.

Common mistakes

Filing out the Tax Power of Attorney (POA) Form N-848 can be a straightforward process, but individuals often make mistakes that can complicate their tax matters. One common error is failing to provide complete information about the representative. The form requires specific details, including the name, address, and other identifying information of the individual designated to represent you. Omitting any of this critical information can lead to delays in processing.

Another mistake people frequently make is neglecting to sign the form. The signature acts as a validation of the request and confirms the authority granted to the chosen representative. If the form is submitted without a signature, the IRS may reject it, leaving your tax matters unresolved.

In addition, individuals sometimes select multiple representatives without considering the implications. The form only allows one designated representative unless specific conditions are met. Overlooking this requirement can lead to confusion and result in the IRS questioning who holds the authority to act on your behalf.

Moreover, many people forget to check the box that indicates they consent to the representative receiving a copy of the notice from the IRS. This important step ensures that the designated individual is informed about any communications or decisions made by the IRS, facilitating smoother interactions and better representation.

Lastly, failing to keep a copy of the submitted form can be a significant oversight. It is vital to retain this document for your records, as it serves as proof of the authority granted. Without a copy, you may face difficulties in resolving future disputes or clarifications regarding your tax representation.

Documents used along the form

When dealing with tax matters, it's common to utilize the Tax Power of Attorney (POA) form, known in its specific format as N848. However, several other forms and documents often accompany this form to ensure proper handling of tax-related issues. Below is a list of these important documents, providing a brief description of each.

  • Form 2848 - Power of Attorney and Declaration of Representative: This form allows taxpayers to authorize individuals to represent them before the IRS. It's frequently used for broader authority than the N848 form.
  • Form 8821 - Tax Information Authorization: This document lets a taxpayer designate someone to receive and inspect their tax information, without granting them power of attorney.
  • Form 4506 - Request for Copy of Tax Return: Taxpayers use this form to request copies of previous tax returns, which may be necessary for certain tax issues or audits.
  • Form 1040 - U.S. Individual Income Tax Return: This is the primary form for individual taxpayers to report their annual income and calculate their tax liability.
  • Form 1065 - U.S. Return of Partnership Income: Partnerships file this return to report their income, deductions, gains, and losses to the IRS.
  • Form 941 - Employer’s Quarterly Federal Tax Return: Employers use this form to report income taxes withheld and FICA taxes owed on a quarterly basis.
  • Form W-9 - Request for Taxpayer Identification Number and Certification: This form is commonly used by businesses to request taxpayer identification numbers from independent contractors or freelancers.
  • Form W-2 - Wage and Tax Statement: Employers issue this form to report annual wages paid and taxes withheld for each employee.
  • Form 1099 - Miscellaneous Income: This form reports various types of income other than wages, salaries, and tips, typically for freelancers or independent contractors.

Each of these documents plays a significant role in handling various tax situations. Proper understanding and timely submission can prevent complications and ensure compliance with IRS regulations.

Similar forms

  • IRS Form 2848: This form also allows individuals to authorize someone to represent them before the IRS. It is specifically tailored for tax matters, granting broad authority to act on behalf of the taxpayer.
  • Form 8821: Similar to Form 2848, this document authorizes others to receive and inspect your tax information but does not grant the power of representation.
  • State Power of Attorney Forms: State-specific forms often serve similar purposes as the Tax POA form, allowing individuals to appoint someone to handle tax matters at the state level. Each state may have unique requirements and formats.
  • Form 4506: This form is used to request copies of tax returns from the IRS. It doesn’t authorize representation but is closely related to managing tax affairs.
  • Form 1040: When filing individual income taxes, Form 1040 essentially gives information for tax representation. However, it does not appoint someone as a representative.
  • Power of Attorney (General): A general PoA grants broad powers to another person to act on your behalf in various matters, including tax issues, but lacks specificity related to tax authorities.
  • Form 1065: Used for partnership returns, it may require a designated representative for communication with the IRS, similar to the way the Tax POA form functions for individuals.
  • Form 706: This estate tax return form requires a designated representative, paralleling the function of the Tax POA form in representing the taxpayer's interests in specific situations.

Dos and Don'ts

When filling out the Tax POA form N848, it's essential to be careful and thorough. Here are some key dos and don'ts to keep in mind:

  • Do: Ensure you have all necessary information on hand before starting the form.
  • Do: Write legibly to avoid any misunderstandings regarding your intent.
  • Do: Double-check all entries for accuracy before submitting the form.
  • Do: Keep a copy of the completed form for your records.
  • Don’t: Forget to sign and date the form, as it will be considered incomplete without these.
  • Don’t: Leave any required fields blank; incomplete forms can lead to delays.
  • Don’t: Use abbreviations or shorthand unless specified on the form.
  • Don’t: Submit the form without verifying that it is the correct version; use the latest version from the IRS website.

Misconceptions

Misconception 1: The Tax POA Form N-848 is only for individuals.

This form can be used by any taxpayer, including businesses and organizations. It allows authorized representatives to act on behalf of the taxpayer regarding federal tax matters.

Misconception 2: Submitting the N-848 automatically results in a tax refund.

Filing this form grants someone power to act on your behalf but does not guarantee any financial outcome. Refunds depend on your unique tax situation.

Misconception 3: The form is only needed if you're facing an audit.

While useful during audits, the N-848 is also beneficial for routine tax matters such as resolving inquiries or disputes with the IRS.

Misconception 4: Once the N-848 is submitted, it cannot be revoked.

This is untrue. You can revoke this power of attorney at any time by submitting a written notice to the IRS and notifying the representative.

Misconception 5: You must be a tax professional to use this form.

This form can be completed by anyone, but it is advisable to consult a tax professional for complex issues to ensure proper handling and compliance.

Key takeaways

When working with the Tax Power of Attorney (POA) form N848, it's important to keep several key points in mind. The following takeaways outline important aspects of the form and its use.

  • The N848 form allows an individual to appoint a tax representative to act on their behalf regarding matters with the IRS.
  • Ensure the form is filled out completely and accurately to avoid delays in processing.
  • Both the taxpayer and the representative must provide their signatures to validate the designation.
  • The Tax POA can be revoked at any time by submitting a written notification to the IRS.
  • Check the expiration date on the form, as powers of attorney typically remain effective until that date unless revoked.
  • Privacy is essential; do not include sensitive personal information beyond what is required on the form.
  • The form can be submitted electronically or via mail, depending on the preference and circumstances of the taxpayer.
  • After submission, follow up with the IRS to ensure the appointment has been recognized and recorded.

Understanding these key points will help facilitate a smoother experience when using the N848 form for tax representation purposes.