Jump Links
When dealing with tax matters, having a trusted representative by your side can make the process smoother and less stressful. The Tax Power of Attorney (POA) IL-2848 form is an essential tool for taxpayers in Illinois who want to authorize someone, such as a family member, accountant, or attorney, to handle their tax affairs on their behalf. This form grants the designated individual the authority to communicate directly with the Illinois Department of Revenue (IDOR) and manage issues related to individual income taxes, sales taxes, and more. Filling out the IL-2848 correctly ensures that your chosen representative can access necessary tax information, receive notifications, and make valid decisions regarding your tax matters. Key details about the taxpayer and the representative must be disclosed on the form, and it must be submitted to ensure that the permission is granted. Understanding the nuances of the IL-2848 can empower you to choose the right representative and simplify your interactions with tax authorities.
Tax POA il-2848 Example
Illinois Department of Revenue
Read this information frst
Attach a copy of this form to each specifc tax return or item of correspondence for which you are requesting power of attorney. You or your representative may also be required to provide a copy of this form when contacting the Illinois Department of Revenue. If you do not properly complete this form, you will be required to submit a new
Step 1: Complete the following taxpayer information (* indicates required feld)
1 |
|
3 |
|
|
|
|
|
Taxpayer’s name* |
|
Taxpayer’s street address |
|
|
|
2 |
|
|
|
|
|
|
|
Taxpayer’s identifcation number(s)* |
|
City |
State |
ZIP |
|
|
|
|
|
|
|
|
Step 2: Complete the following information (* indicates required feld)
4 The taxpayer named above appoints the following representatives as
Name* |
|
|
|
|
|
|
|
Name* |
|
|
|
|
|
|
|
Name* |
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||
Name of frm |
|
|
|
|
Name of frm |
|
|
|
|
Name of frm |
|
|
|
||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||||||||
Street address* |
|
|
|
|
Street address* |
|
|
|
|
Street address* |
|
|
|
||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
City* |
|
|
|
State* |
ZIP* |
City* |
|
|
|
State* |
ZIP* |
City* |
|
|
|
State* |
ZIP* |
||||||||
( |
|
) |
|
|
|
|
( |
|
) |
|
|
|
|
( |
|
) |
|
|
|
|
|||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
Daytime phone number* |
|
|
|
|
Daytime phone number* |
|
|
|
|
Daytime phone number* |
|
|
|
||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||||||
Specifc tax type* |
Year or period* |
|
Specifc tax type* |
Year or period* |
|
Specifc tax type* |
Year or period* |
||||||||||||||||||
The
5 The
□
endorse or collect checks in payment of refunds.
□ receive checks in payment of any refund of Illinois taxes, penalties, or interest.
□ execute waivers (including offers of waivers) of restrictions on assessment or collection of defciencies in tax and waivers of notice of disallowance of a claim for credit or refund.
□
execute consents extending the statutory period for assessments or collection of taxes. □
delegate authority or substitute another representative.
□
fle a protest to a proposed assessment.
□
execute offers in compromise or settlement of tax liability.
□
represent the taxpayer before the Illinois Department of Revenue in all proceedings including hearings (requiring representation by an attorney) pertaining to matters specifed above.
□
obtain a private letter ruling on behalf of the taxpayer. □
perform other acts. (explain)
6 This power of attorney revokes all prior powers of attorney on fle with the Illinois Department of Revenue with respect to the same matters and years or periods covered by this form, except for the following:
Name |
|
|
|
|
|
Name |
|
|
|
|
|
Name |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|||||||||
Street address |
|
|
|
Street address |
|
|
|
Street address |
|
|||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
City |
|
|
State |
ZIP |
|
City |
|
|
State |
ZIP |
|
City |
|
State |
ZIP |
|||
( |
|
) |
|
|
|
( |
|
) |
|
|
|
( |
|
) |
|
|
||
|
Daytime phone number |
Daytime phone number |
Daytime phone number |
||
|
|
|
|
|
|
|
Date granted |
Date granted |
Date granted |
||
*565201110* |
|
Continued on Page 2 |
|||
7 Copies of notices and other written communications addressed to the taxpayer in proceedings involving the matters listed on the front of this form should be sent to the following:
Name |
|
|
|
|
|
Name |
|
|
|
|
|
Name |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|||||||||
Street address |
|
|
|
Street address |
|
|
|
Street address |
|
|||||||||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|||
City |
|
|
State |
ZIP |
|
City |
|
|
State |
ZIP |
|
City |
|
State |
ZIP |
|||
( |
|
) |
|
|
|
( |
|
) |
|
|
|
( |
|
) |
|
|
||
Daytime phone number |
|
|
|
Daytime phone number |
|
|
|
Daytime phone number |
|
|||||||||
Step 3: Complete the following if the power of attorney is granted to an attorney, a certifed public accountant, or an enrolled agent
I declare that I am not currently under suspension or disbarment and that I am
•a member in good standing of the bar of the highest court of the jurisdiction indicated below; or
•duly qualifed to practice as a certifed public accountant in the jurisdiction indicated below; or
•enrolled as an agent pursuant to the requirements of United States Treasury Department Circular Number 230.
Check one: □Attorney |
□C.P.A. □Enrolled agent |
|
|
|
Jurisdiction (state(s), etc.) |
Signature |
Date |
||
Check one: □Attorney |
□C.P.A. □Enrolled agent |
|
|
|
Jurisdiction (state(s), etc.) |
Signature |
Date |
||
Check one: □Attorney |
□C.P.A. □Enrolled agent |
|
|
|
Jurisdiction (state(s), etc.) |
Signature |
Date |
Step 4: Taxpayer’s signature
If signing as a corporate offcer, partner, fduciary, or individual on behalf of the taxpayer, I certify that I have the authority to execute this power of attorney on behalf of the taxpayer.
Taxpayer’s signature |
Print name |
Title, if applicable |
Date |
|
|
|
|
Spouse’s signature |
Print name |
Title, if applicable |
Date |
|
|
|
|
If corporation or partnership, signature of offcer or partner |
Print name |
Title, if applicable |
Date |
Complete the following if the power of attorney is granted to a person other than an attorney, a certifed public accountant, or an enrolled agent
If the power of attorney is granted to a person other than an attorney, a certifed public accountant, or an enrolled agent, this document must be witnessed or notarized below. Please check and complete one of the following:
Any person signing as or for the taxpayer |
|
|
|
|
□ |
is known to and this document is signed in the presence of |
|
||
|
the two disinterested witnesses whose signatures appear here. |
|
||
|
|
|
|
|
|
Signature of witness |
Date |
|
|
|
|
|
|
|
|
Signature of witness |
Date |
|
|
□ |
appeared this day before a notary public and acknowledged |
|
||
|
this power of attorney as his or her voluntary act and deed. |
|
||
|
|
|
|
Notary seal |
|
Signature of notary |
Date |
||
This form is authorized as outlined under the Illinois Income Tax Act. Disclosure of this information is required. Failure to provide information could result in a penalty.
*565202110*
File Breakdown
| Fact Name | Description |
|---|---|
| Purpose | The IL-2848 form is used to grant a Power of Attorney for tax matters in the state of Illinois. |
| Governing Law | This form is governed by Illinois Department of Revenue regulations. |
| Authorized Representatives | Taxpayers can designate one or more representatives to handle their tax affairs. |
| Duration | The authorization remains in effect until it is revoked or the final tax issues are resolved. |
| Eligibility | Both individuals and businesses can use this form to appoint a representative. |
| Submission Method | The completed IL-2848 form can be submitted electronically or by mail to the Illinois Department of Revenue. |
| Revocation | Taxpayers can revoke the Power of Attorney by submitting a written notice any time before the resolution of tax matters. |
Guide to Using Tax POA il-2848
Filling out the Tax POA IL-2848 form is a straightforward process, and completing it accurately is essential for effective tax representation. Follow the steps below to ensure that the form is filled out correctly.
- Obtain the Form: Download the Tax POA IL-2848 form from the appropriate state tax authority website or request a physical copy.
- Provide Your Information: At the top of the form, enter your name, address, and contact details. Make sure that your details are current.
- Designate Your Representative: Fill in the name, address, and contact information of the person you're appointing as your representative. This may involve entering details for more than one representative if necessary.
- Define the Powers Granted: Specify the tax matters for which you are granting authority. You might include income tax, sales tax, or other pertinent areas.
- Sign and Date: Ensure you sign and date the form at the bottom. Your signature confirms that you authorize the designated representative to act on your behalf.
- Submit the Form: File the completed form with the state tax authority. Double-check the submission method; it may be by mail, fax, or online, depending on the state's regulations.
After submitting the form, the designated representative will be able to interact with the tax authority on your behalf regarding the specified matters. Keep a copy of the completed form for your records, as it may be important for future reference.
Get Answers on Tax POA il-2848
What is the Tax POA IL-2848 form?
The Tax POA IL-2848 form is a Power of Attorney authorization used in the state of Illinois. It allows a designated individual, known as an attorney-in-fact, to represent a taxpayer before the Illinois Department of Revenue. This form enables the appointed person to handle tax matters on behalf of the taxpayer, including filing returns, negotiating tax liabilities, and receiving confidential information.
Who can be designated as an attorney-in-fact on the IL-2848 form?
Taxpayers can appoint anyone they trust as their attorney-in-fact. This could include:
- Certified public accountants (CPAs)
- Attorneys
- Enrolled agents
- Family members or friends
It’s important to choose someone who understands tax laws and can effectively manage the taxpayer's affairs.
How do I complete the IL-2848 form?
To complete the IL-2848 form, follow these steps:
- Provide your personal information, including your name, address, and Social Security number or Employer Identification Number.
- Enter the name and contact details of the person you want to authorize.
- Specify the tax matters you want the attorney-in-fact to handle, such as income tax, property tax, etc.
- Sign and date the form, certifying that you give consent for the designated person to act on your behalf.
Ensure all fields are filled out accurately to avoid delays in processing.
Where should I submit the IL-2848 form?
The completed IL-2848 form should be submitted to the Illinois Department of Revenue. It can typically be sent via mail, fax, or electronically, depending on the department’s current submission policies. Always check for the latest guidelines from the Illinois Department of Revenue for the best submission method.
How long does it take for the IL-2848 form to be processed?
Processing times may vary based on the volume of requests received by the Illinois Department of Revenue. Generally, it may take a few weeks for the form to be processed. If the submission is incomplete or incorrect, it may take longer. It's advisable to follow up with the department if you haven't received confirmation within a reasonable timeframe.
Common mistakes
When filling out the Tax Power of Attorney (POA) IL-2848 form, people often make several common mistakes that can delay processing or lead to complications. A careful review of the form before submission can help avoid these pitfalls.
One frequent error is omitting the required personal information. It is crucial to include the taxpayer's full name, address, and Social Security number (or Employer Identification Number) accurately. Missing or incorrect information creates confusion and can result in the form being rejected.
Another common mistake is failing to properly complete the representative section. Many people overlook the need to provide the representative's contact information or to specify the types of tax matters the representative is authorized to handle. Without this clarity, the IRS might not validate the representative's authority.
Many taxpayers also neglect to check all boxes that apply to their specific needs. The form has different sections for different tax categories, such as income tax, estate tax, and more. If the correct boxes are not marked, the Tax POA may not cover the necessary issues.
Inaccurate signatures or dates often cause headaches too. The form must be signed by the taxpayer, and if the signature is not valid or the date is missing, the IRS could reject the application. It's important to double-check that all required signatures are included.
People sometimes forget to specify the exact tax years for which the representative is authorized to act. This oversight can limit the power granted to the representative and could prevent them from accessing the taxpayer's full financial history as needed.
Another mistake involves misunderstanding the representative's relationship with the taxpayer. Sometimes individuals assume that any family member can serve as a representative without understanding the rules governing such relationships. Knowing who can serve as a representative is vital to ensure compliance.
Alongside all these errors, it is imperative to pay attention to deadlines. Submitting the form late can have significant repercussions. Various IRS timelines dictate when a Power of Attorney needs to be filed, and missing these deadlines can hinder the representation process.
Finally, some taxpayers fail to keep a copy of the completed form. Retaining a copy is essential for reference and can be invaluable if questions arise later. Keeping organized records ensures smoother communication between the taxpayer, the representative, and the IRS.
Documents used along the form
The Tax Power of Attorney (POA) IL-2848 form allows individuals to authorize someone to represent them before the Illinois Department of Revenue. This document is often accompanied by several other forms to ensure that the representation is comprehensive and effective. The following are four other forms and documents commonly used alongside the IL-2848.
- Form IL-1040: This is the Illinois Individual Income Tax Return form. Taxpayers use it to report their income and calculate their tax obligations for the year. It is essential for ensuring that the appointed representative has access to accurate information when filing on behalf of the taxpayer.
- Form IL-2848-E: This is an electronic version of the Power of Attorney form. It facilitates the filing process, allowing taxpayers to authorize their representatives to operate electronically on their behalf. It is particularly useful for those who prefer digital interactions.
- Form IL-941: This form is for reporting Illinois Withholding Income Tax. Employers use it to report the taxes withheld from their employees' wages. When a representative is managing payroll tax issues, this form becomes necessary for ensuring compliance with state tax laws.
- Form IL-1120: This is the Illinois Corporate Income and Replacement Tax Return. Corporations utilize this form to report their income and tax liability. Taxpayers with corporate interests may need this alongside the IL-2848 to provide their representatives with the necessary information regarding corporate obligations.
Using these forms effectively helps mitigate misunderstandings and fosters clearer communication between the taxpayer and the appointed representative. Proper documentation ensures compliance and supports a smoother tax process.
Similar forms
The IRS Form IL-2848, also known as the Power of Attorney, serves specific purposes in tax-related situations. Several other documents share similarities with this form in terms of granting authorization or designating representation. Below are eight documents comparable to the IL-2848:
- Form 2848 (IRS Power of Attorney): This federal form allows individuals to authorize someone to act on their behalf before the IRS, similar to the IL-2848 which is specific for Illinois tax matters.
- Form 843: This request for the abatement of tax penalties grants permission to an authorized representative to manage tax issues, similar to the IL-2848’s representation capabilities.
- Form 8821: Used to authorize the disclosure of tax information to a third party, this form enables individuals to share their tax data while maintaining control over who receives it, akin to the powers granted by the IL-2848.
- Durable Power of Attorney: This legal document allows another person to make decisions on behalf of someone else, including tax and financial matters, reflecting a broader scope of authority compared to the more tax-specific IL-2848.
- Health Care Power of Attorney: Though specific to medical decisions, this form allows individuals to appoint someone to make health care choices on their behalf, paralleling the concept of representation found in the IL-2848.
- Corporate Resolution: This document is used by corporations to designate individuals who can act on its behalf, similar to how the IL-2848 assigns responsibility regarding tax decisions.
- Third-Party Designee on Tax Returns: This allows individuals to designate someone to discuss their tax return with the IRS, providing a level of authority similar to that granted in the IL-2848.
- Form 4506: This request for tax return transcripts lets an individual authorize a third party to obtain their tax information, echoing the disclosure powers associated with the IL-2848.
Dos and Don'ts
Filling out the Tax POA IL-2848 form accurately is important. Here are some dos and don'ts to consider:
- Do double-check your personal information for accuracy.
- Don't leave any required fields blank.
- Do clearly specify the tax matters you are authorizing representation for.
- Don't forget to sign and date the form.
- Do keep a copy of the completed form for your records.
- Don't use outdated forms; always check for the latest version.
- Do provide the correct Social Security Number or taxpayer identification number.
- Don't forget to include your signature if you are a joint filer.
- Do check any specific instructions from the IRS associated with the form.
- Don't submit the form late, especially if you need it for a specific deadline.
Misconceptions
Understanding the Tax POA IL-2848 form is essential for anyone involved in tax matters. Here are nine common misconceptions about this form, along with clarifications:
- Only lawyers can file the IL-2848 form. Many individuals believe that only attorneys can act as Power of Attorney for tax matters. In reality, any qualified individual can file this form on behalf of a taxpayer. This includes accountants and other professionals.
- The IL-2848 is a blanket authorization. Some people think that signing this form gives unlimited authority. However, the IL-2848 allows taxpayers to specify the exact type of tax and the tax years for which the authority is granted.
- Filing the IL-2848 automatically means that IRS notifications go to the representative. This is not accurate. Taxpayers must inform the IRS in writing to send notices and correspondence to the representative rather than the taxpayer directly.
- The form can be filed at any time without consequences. While it is possible to submit the IL-2848 at any time, doing so close to a tax deadline could delay matters. It is best to file it well in advance to ensure that the representative has adequate time to act.
- Once the IL-2848 is filed, it cannot be revoked. This is a misconception. Taxpayers can revoke the Power of Attorney by submitting another form, stating the revocation. This is important for maintaining control over who represents you.
- The IL-2848 form is only valid for federal taxes. Many individuals think this form applies only to federal taxes. The IL-2848 is specifically designed for use with Illinois taxes, but it can also be relevant for federal tax issues.
- All information on the form must be filled out to be valid. It is commonly believed that incomplete forms are automatically invalid. However, the IRS will still accept the form if the essential information is provided, though they may return it if key details are missing.
- Anyone can be designated as a representative. This is misleading. While many people can serve as representatives, they must meet certain requirements, including being qualified to practice before the IRS or the Illinois Department of Revenue.
- The IL-2848 form is only necessary for complex tax matters. Some assume that this form is useful just for complicated cases. In truth, it is beneficial even in straightforward tax situations where assistance might be needed.
Key takeaways
Understanding the Tax POA IL-2848 form is crucial for anyone needing representation in tax matters. Here are some key takeaways to help you navigate its requirements effectively:
- Purpose of the Form: The Tax POA IL-2848 form grants authority to a designated individual to act on your behalf in dealings with the Illinois Department of Revenue. This includes communication, negotiations, and other tax-related matters.
- Eligibility: Anyone who has a tax obligation to the state can use this form. This encompasses individuals, businesses, and organizations needing representation.
- Designating an Agent: Choose a representative who is knowledgeable about your tax situation. This could be a tax professional, attorney, or trusted family member.
- Effective Date: The form becomes effective upon its acceptance by the Illinois Department of Revenue. Be sure to retain a copy for your records.
- Signature Requirement: Ensure that you, the taxpayer, and the appointed representative both sign the form. Without proper signatures, the form may be rejected.
- Revocation: If you need to revoke the authority granted to your representative, you should submit the appropriate forms to the Illinois Department of Revenue to maintain control over your tax matters.
Taking the time to understand these key points will streamline your experience with tax representation. Review the requirements carefully, and ensure that each section of the form is filled out completely and accurately to avoid delays.