Fill in a Valid Tax POA m 2848 Template

The Tax Power of Attorney Form 2848 is a document that allows an individual to designate another person to represent them before the Internal Revenue Service (IRS). This form is crucial for those seeking assistance with their tax matters, as it grants the appointed representative the authority to handle various tax-related issues on behalf of the taxpayer. Understanding the nuances of this form can help ensure that obligations are managed effectively and accurately.

Take the necessary step toward effective tax representation by filling out the Form 2848 today. Click the button below to begin.

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The Tax Power of Attorney (POA) Form 2848 serves as a vital tool for taxpayers who wish to authorize another individual, typically a tax professional or family member, to act on their behalf in tax matters. This form allows for a designated representative to receive confidential tax information, communicate with the IRS, and represent the taxpayer during audits or appeals. By completing this form, taxpayers can grant permission for a specific timeframe and for specific tax matters, ensuring clarity and focus on their intended actions. The form requires essential information about both the taxpayer and the appointed representative, including their respective identification details. Not only does it streamline communication with the IRS, but it also offers a way for individuals to manage their tax obligations more efficiently. Understanding the nuances of Form 2848 is crucial for anyone looking to delegate their tax responsibilities effectively and securely.

Tax POA m 2848 Example

Form M-2848

Power of Attorney and

Declaration of Representative

Rev. 7/14

Massachusetts

Department of

Revenue

See separate instructions. Please print or type.

Part 1. Power of Attorney

A Name of taxpayer(s) or principal reporting corporation		Social Security number(s)

	Number and street, including apartment number or rural route	Federal Identification number

	City/Town	State	Zip

BHereby appoint(s) the following individual(s) as attorney(s)-in-fact to represent the taxpayer(s) before any office of the Massachusetts Department of Revenue for the following tax matter(s) (specify the type(s) of tax and year(s) or period(s) (date of death if estate tax)):

Name

Address

Phone number and e-mail address

Type of tax (individual, corporate, etc.)

Year(s) or period(s) (date of death if estate tax)

CThe attorney(s)-in-fact (or any of them) are authorized, subject to any limitations set forth below or to revocation, to receive confidential information and to perform any and all acts that the principal(s) can perform with respect to the above specified tax matters, such as the authority to sign any agreements, consents or other documents.The authority does not include the power to substitute another representative (unless specifically added below) or the power to receive refund checks.

List any specific additions or deletions to the acts otherwise authorized in this power of attorney:

DOriginals of notices and other written communications go to the taxpayer(s). Send copies of all notices and all other written communications addressed to the taxpayer(s) in proceedings involving the above tax matters to:

1 □ the appointee first named above, or

2 □ (name of another appointee designated above)

This power of attorney revokes all earlier powers of attorney on file with the Department of Revenue for the same tax matters and years or periods cov- ered by this power of attorney, except the following (specify to whom granted, date and address including Zip code or attach copies of earlier powers):

ESignature of or for taxpayer(s) or principal reporting corporation. If signed by a corporate officer, partner, or fiduciary on behalf of the taxpayer, I certify that I have the authority to execute this power of attorney on behalf of the taxpayer and/or principal reporting corporation.

Signature

Title (if applicable)

Date

If signing for a taxpayer who is not an individual or a principal reporting corporation, type or print your name

Signature	Title (if applicable)	Date

F If the power of attorney is granted to a person other than an attorney, certified public accountant, public accountant or enrolled agent, the taxpayer(s) signature must be witnessed or notarized below.

The person(s) signing as or for the taxpayer(s) (check and complete one):

D is/are known to and signed in the presence of the two disinterested witnesses whose signatures appear here:

Signature of witness	Date

Signature of witness	Date

D appeared this day before a notary public and acknowledged this power of attorney as a voluntary act and deed.

Signature of notary	Date

Part 2. Declaration of Representative. All representatives must complete this section.

I declare that I am not currently under suspension or disbarment from practice within the Commonwealth or in any jurisdiction, that I am aware of regula- tions governing the practice of attorneys, certified public accountants, public accountants, enrolled agents and others, and that I am one of the following:

1a member in good standing of the bar of the highest court of the jurisdiction shown below;

2duly qualified to practice as a certified public accountant or public accountant in the jurisdiction shown below;

3enrolled as an agent under the requirements of Treasury Department Circular No. 230;

4a bona fide officer of the taxpayer organization or principal reporting corporation;

5a full-time employee of the taxpayer;

6a member of the taxpayer’s immediate family (spouse, parent, child or sibling);

7a fiduciary for the taxpayer;

8other (attach statement)

and that I am authorized to represent the taxpayer identified in Part 1 for the tax matters specified there.

Designation (insert appropriate

number from above list)

Jurisdiction (state, etc.)

or enrollment card number

Signature

Date

Made fillable by FormsPal.

printed on recycled paper

Form M-2848 Instructions

General Information

To protect the confidentiality of tax records, Massachusetts law generally prohibits the Department of Revenue from disclosing information contained in tax returns or other documents filed with it to persons other than the tax- payer or the taxpayer’s representative. For your protection, the Department requires that you file a power of attorney before it will release tax information to your representative. The power of attorney will also allow your represen- tative to act on your behalf to the extent you indicate. Use Form M-2848, Power of Attorney and Declaration of Representative, for this purpose if you choose. You may file a power of attorney without using Form M-2848, but it must contain the same information as Form M-2848 would.

You may use Form M-2848 to appoint one or more individuals to represent you in tax matters before the Department of Revenue. You may use Form M-2848 for any matters affecting any tax imposed by the Commonwealth, and the power granted is limited to these tax matters.

For certain corporate excise matters under MGL ch 63. By executing this agreement an officer of a principal reporting corporation filing under MGL ch 63, § 32B represents that the principal reporting corporation is authorized to execute this agreement as agent for all corporations that par- ticipated in, or were required to participate in, such filing for any component of the corporate excise reported or required to be reported under any sec- tion of MGL ch 63 by any such corporation whether relating to the income measure, non-income measure, or a minimum excise tax liability under the corporate excise.

A principal reporting corporation acts on behalf of all corporations that partic- ipated in, or were required to participate in, a filing under MGL ch 63, § 32B, as stated in the preceding paragraph. Consequently, in the case of such a filing by a principal reporting corporation, the references in this agreement to “taxpayer(s)” shall include all such corporations.

Filing the Power of Attorney. You must file the original, a photocopy or facsimile transmission (fax) of the power of attorney with each DOR office in which your representative is to represent you. You do not have to file another copy with other DOR officers or counsel who later have the matter under consideration unless you are specifically asked to provide an addi- tional copy.

Revoking a Power of Attorney. If you previously filed a power of attorney and you want to revoke it, you may use Form M-2848 to change your rep- resentatives or alter the powers granted to them. File the form with the of- fice of DOR in which you filed the earlier power. The new power of attorney will revoke the earlier one for the same matters and tax periods unless you specifically state otherwise.

If you want to revoke a power of attorney without executing a new one, send a signed statement to each office of DOR in which you filed the earlier power of attorney you are now revoking. List in this statement the name and address of each representative whose authority is being revoked.

How to Complete Form M-2848

Part 1. Power of Attorney

A. Taxpayer’s name, identification number and address.

a.For individuals.Enter you name, social security number and address in the space provided. If joint returns involved, and you and your spouse are designating the same representative(s), also enter your spouse’s name and social security number and your spouse’s address (if different).

b.For a corporation, partnership or association.Enter the name, federal identification number and business address. If the Power of Attorney for a partnership will be used in a tax matter in which the name and social secu- rity number of each partner have not previously been sent to DOR, list the name and social security number of each partner in the available space at the end of the form or on an attached sheet.

c. For a principal reporting corporation. Enter the name, federal identifi- cation number and business address of the principal reporting corporation.

d. For a trust. Enter the name, title and address of the fiduciary, and the name and federal identification number of the trust.

e. For an estate. Enter the name, title and address of the decedent’s per- sonal representative, and the name and identification number of the estate. The identification number for an estate is the decedent’s social security number and includes the federal identification number if the estate has one.

B.Appointee(s) and tax matters and years or periods.Enter the name(s), address(es) and telephone number(s) of the individual(s) you appoint. Your representative must be an individual and may not be an organization, firm or partnership.

Consider each tax imposed by the Commonwealth for each tax period as a separate tax matter. In the columns provided, clearly identify the type(s) of tax(es) and the year(s) or period(s) for which the power is granted. You may list any number of years or periods and types of taxes on the same power of attorney. If the matter relates to estate tax, enter the date of the taxpayer’s death instead of the year or period.

If the power of attorney will be used in connection with a penalty that is not related to a particular tax type, such as personal income or corporate, enter the section of the General Laws which authorizes the penalty in the “type of tax” column.

C. Powers granted by Form M-2848. Your signature on Form M-2848 authorizes the individual(s) you designate (your representative or “attorney- in-fact”) generally to perform any act you can perform. This includes execu- ting waivers and offers of waivers of restrictions on assessment or collection of deficiences in taxes, and waivers of notice of disallowance of a claim for credit or refund. It also includes executing consents extending the legally al- lowed period for assessment or collection of taxes. The authority does not include the power to substitute another representative (unless specifically added to Form M-2848) or the power to receive refund checks.

If you do not want your representative to be able to perform any of these or other specific acts, or if you want to give your representative the power to delegate authority or substitute another representative, insert language ex- cluding or adding these acts in the blank space provided.

D. Where you want copies to be sent. The Department of Revenue rou- tinely sends originals of all notices to the taxpayer. You may also have copies of all notices and all other written communications sent to your rep- resentative. Please check box 1 if you want copies of all notices or all com- munications sent to the first appointee named at the top of the form. Check box 2 if you want copies sent to one of your other appointees. In this case, list the name of the appointee.

E. Signature of taxpayer(s). For individuals: If a joint return is involved and both spouses will be represented by the same individual(s), both must sign the power of attorney unless one authorizes the other (in writing) to sign for both. In that case, attach a copy of the authorization. However, if the spouses are to be represented by different individuals, each may execute a power of attorney.

For a partnership: All partners must sign unless one partner is authorized to act in the name of the partnership. A partner is authorized to act in the name of the partnership if under state law the partner has authority to bind the partnership.

For a corporation or association: An officer having authority to bind the en- tity must sign.

For a principal reporting corporation: An officer having authority to bind the principal reporting corporation of a combined group.

If you are signing the power of attorney for a taxpayer who is not an indi- vidual, such as a corporation or trust, please type or print your name on the line below the signature line at the bottom of the form.

F. Notarizing or witnessing the power of attorney. A notary public or two individuals with no stake in the tax matter must witness a power of at- torney unless it is granted to an attorney, certified public accountant, public accountant or enrolled agent.

Part 2. Declaration of Representative

Your representative must complete Part 2 to make a declaration containing the following:

1.A statement that the representative is authorized to represent you as a certified public accountant, public accountant, attorney, enrolled agent, member of your immediate family, etc. If entering “eight” in the “designation” column, attach a statement indicating your relationship to the taxpayer.

2.The jurisdiction recognizing the representative, if applicable. For an attor- ney, certified public accountant or public accountant: Enter in the “jurisdic- tion” column the name of the state, possession, territory, commonwealth or District of Columbia that has granted the declared professional recogni- tion. For an enrolled agent: Enter the enrollment card number in the “juris- diction” column.

3.The signature of the representative and the date signed.

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File Breakdown

Fact Name	Description
Purpose	The IRS Form 2848 allows a taxpayer to authorize another person to represent them before the IRS.
Eligibility	Any individual or entity can be designated as a representative, including attorneys, certified public accountants, and enrolled agents.
Duration	The authorization remains in effect until the taxpayer revokes it or the IRS processes a new form.
Revocation	To revoke the authorization, submit a new Form 2848 indicating the revocation or write a separate letter stating the intent to revoke.
State-Specific	States may have their own forms for powers of attorney, such as California's Form FTB 3520 or New York's Form POA-1. Check relevant state laws.
Signature Required	The taxpayer must sign and date the form for it to be valid. Representatives also sign the form to confirm acceptance.
Filing Methods	The IRS allows submission of Form 2848 by mail, fax, or in person, depending on the situation.

Guide to Using Tax POA m 2848

Filling out the IRS Form 2848, also known as the Power of Attorney Declaration, requires careful attention to detail to ensure that the appropriate information is accurately provided. Following the instructions step-by-step will help in effectively completing the form, facilitating a smooth transition for any necessary communication with the IRS.

Begin by downloading the IRS Form 2848 from the official IRS website. Make sure you have the most current version available.
At the top of the form, enter your personal information, including your name, address, and Social Security number (SSN) or Employer Identification Number (EIN).
In the next section, provide the information of the representative you are appointing. This includes their name, address, and the identification number (SSN or EIN).
Specify the tax matters for which you are granting authority. Clearly indicate the type of taxes, tax periods, or years affected.
Sign and date the form at the designated location to validate your request for representation. Ensure that you provide the date in a clear format.
If applicable, provide additional signatures if there are multiple individuals involved. Each should follow the same format for their respective actions.
Once the form is complete, make copies for your records before submitting it to the IRS. You may send it by mail or deliver it in person based on your preference and circumstances.

Upon careful completion and submission of the form, you will await confirmation from the IRS regarding the acceptance of the Power of Attorney. This process typically takes some time, so patience will be essential as your request is processed. Keeping a record of all correspondence will be beneficial in case any follow-up is needed.

Get Answers on Tax POA m 2848

What is the Tax POA Form 2848?

The Tax Power of Attorney (POA) Form 2848 is a document that allows you to authorize another person, often referred to as a representative, to act on your behalf regarding your tax matters. This could involve dealing with the IRS, accessing your tax information, or representing you in discussions about your tax returns. By completing and submitting this form, you grant your representative the authority to perform specific actions in your stead.

Who can be designated as a representative on Form 2848?

Form 2848 allows you to appoint various types of representatives. These may include:

Attorneys
Certified Public Accountants (CPAs)
Enrolled Agents
Other individuals, such as family members or trusted associates, if they hold the appropriate credentials as per the IRS requirements.

Make sure whoever you choose is reliable and knowledgeable about tax matters, as they will have significant authority under this form.

How do I complete Form 2848?

To complete Form 2848, you’ll need to follow these steps:

Clearly fill out your personal information in the taxpayer section, including your name, address, and Social Security Number or Employer Identification Number.
In the representative section, provide the name, address, and phone number of the individual you are designating as your representative.
Specify the tax matters involved, such as the type of tax and the years or periods for which this POA will be effective.
Finally, sign and date the form. If you are completing this form for a business entity, an authorized officer must sign it.

Ensure all sections are filled out accurately to avoid any delays in processing.

Do I need to submit this form to the IRS myself?

You typically need to submit Form 2848 directly to the IRS. Once you've completed and signed it, you can send it to the appropriate IRS office handling your tax account. However, if your representative files it on your behalf, they can submit it for you. After submission, you will receive a confirmation from the IRS, indicating that your appointment is recognized.

How long is Form 2848 valid?

The authority granted under Form 2848 generally remains valid until:

You revoke it.
The representative dies or becomes incapacitated.
The IRS discontinues recognition of the representative.

To revoke the form, you must submit a new Form 2848 with the relevant sections filled out indicating the revocation of the authority previously granted. It’s essential to keep track of any changes and ensure that your representation remains updated as needed.

Common mistakes

Filling out the IRS Form 2848, Power of Attorney and Declaration of Representative, can be a daunting task. Mistakes on this form can lead to delays or even rejections of your authorization request. Here are six common errors people make when completing this important document.

One frequent mistake is providing incorrect or incomplete information. Test your attention to detail. Ensure that the name, address, and taxpayer identification number (TIN) of both the taxpayer and the representative are accurate. If any of this information is wrong, the IRS can reject the form, leaving you without the designated representative's assistance.

Another common error involves signing the form. Often, individuals assume that only the representative needs to sign. In reality, both the taxpayer and the representative must sign the form. Missing a signature can halt the processing of the application. Always double-check who needs to sign before submitting.

Many people do not specify the tax matters clearly enough on the form. A vague description can lead to confusion. Be explicit about the types of tax matters for which the power of attorney is granted. Whether it’s income tax, estate tax, or payroll tax, detailed clarity helps ensure that the representative can act on your behalf in the specified areas.

Another mistake is neglecting to check the expiration date of the power of attorney. The IRS does not provide an unlimited time frame for representation. Confirm that you indicate the appropriate duration for which the power of attorney is valid, or be ready to provide a specific date by which you want the authority to expire.

Some taxpayers forget to consider the needs of their representative. Not all professionals hold the same qualifications. Make sure that the person you designate is authorized to represent you before the IRS. This includes verifying their credentials and ensuring they can legally act on your behalf.

Finally, tardiness can lead to issues. Submitting the form too late can render the POA ineffective, especially if the representative needs to act promptly on critical tax matters. Ensure that the application is submitted well in advance of any deadlines or issues that may arise.

Documents used along the form

When navigating the complexities of tax matters in the United States, it’s essential to complement the IRS Form 2848, also known as the Power of Attorney (POA) form, with several other documents that can enhance the process. These documents serve various purposes and facilitate communication between taxpayers and the IRS. Below is a list of forms often used in conjunction with the Tax POA Form 2848.

Form 4506: This is the Request for Copy of Tax Return. Taxpayers may use it to obtain copies of their prior tax returns, which can be helpful when preparing for an audit or resolving discrepancies with the IRS.
Form 8821: The Tax Information Authorization form allows individuals to authorize an individual to receive confidential tax information from the IRS but does not grant authority to represent them before the IRS.
Form 1040: This is the U.S. Individual Income Tax Return. When a taxpayer files, they may include this essential form as part of their documentation, particularly if additional information from the filing year is needed.
Form 8888: This form is used to allocate a tax refund to multiple accounts. Taxpayers often file it with their tax return if they wish to split their refund for savings or other expenses.
Form 4868: The Application for Automatic Extension of Time To File U.S. Individual Income Tax Return provides extra time to file, although it does not extend the time to pay taxes owed.
Form 1065: This form is relevant for partnerships and is used to report income, deductions, gains, losses, etc. A partnership may need it alongside the POA in specific situations, especially during audits.
Form 941: As the Employer's Quarterly Federal Tax Return, it is required for reporting income taxes, Social Security tax, or Medicare tax withheld from employee's paychecks.

Understanding these additional forms enhances taxpayer readiness and compliance, ensuring that they can efficiently manage all interactions with the IRS. Careful documentation can alleviate potential issues and foster a smoother tax experience.

Similar forms

Durable Power of Attorney (DPOA): This document allows one person to act on another's behalf in legal matters. Like the Tax POA form 2848, it grants authority continuously, even if the principal becomes incapacitated. Both documents serve to designate an agent legally responsible for making decisions.
Healthcare Power of Attorney: This form allows someone to make medical decisions for another person if they are unable to do so. Similar to the Tax POA, it appoints someone to represent the principal's interests and preferences when needed, ensuring clear authority in sensitive situations.
Financial Power of Attorney: This document enables an agent to manage financial matters on behalf of another person. It mirrors the Tax POA by providing specific authority to act in financial affairs, including managing tax matters, which are covered under the Tax POA form 2848.
Limited Power of Attorney: This form restricts the authority of an agent to specific tasks or a particular time frame. Similar to the Tax POA, it allows for the delegation of certain powers while retaining control over others. Both forms can be tailored to fit specific needs.

Dos and Don'ts

When filling out the Tax POA (Power of Attorney) Form 2848, it's important to be careful and thorough. Here are some helpful tips to ensure the process goes smoothly.

Do use clear and legible handwriting or type the form to avoid any misunderstandings.
Do provide all required information, including your name, Social Security number, and address.
Do sign and date the form to make it valid.
Do specify the tax matters for which you are granting power of attorney.
Don't leave any required fields blank; incomplete forms may delay processing.
Don't forget to include any additional forms if you're revoking a previous power of attorney.
Don't use white-out or erasers on the form; these corrections can make the document unusable.
Don't submit the form without keeping a copy for your records.

Following these guidelines can help ensure that your Tax POA Form 2848 is filled out correctly and efficiently processed.

Misconceptions

Many individuals have misunderstandings about the Tax Power of Attorney (POA) Form 2848. This form allows a designated representative to handle tax matters on someone’s behalf. Here are some common misconceptions:

Only lawyers can be authorized on Form 2848. This is incorrect. Anyone can be appointed as a representative, including family members or friends, as long as they have the required qualifications.
The form is only for tax returns. This misconception overlooks that Form 2848 also allows representatives to access tax account information, make inquiries, and represent taxpayers in various tax matters.
Once I submit Form 2848, it cannot be changed. In reality, individuals can revoke or amend the form at any time. Changes can help accommodate new representatives or specific needs.
Filing Form 2848 grants all power over my financial matters. This form is specific to tax-related issues. It does not confer authority over non-tax financial matters.
Form 2848 is only necessary during audits. Many people think this form is only for audit situations, but it can be useful anytime you need someone to communicate with the IRS on your behalf.
If I submit Form 2848, the IRS will immediately grant my representative access. Access is granted after the IRS processes the form, which may take some time. Confirmation is not immediate.
All representatives on Form 2848 have the same authority. This is not true. Authority can vary based on what you specify on the form. Some may have limited access while others have full representation.
Only one representative can be appointed at a time. You can appoint multiple representatives on Form 2848. Each representative must be listed clearly, and their scope of authority can be defined.
Form 2848 lasts forever once filed. In fact, a Form 2848 remains valid until revoked by the taxpayer or it expires after three years, unless otherwise specified.

Understanding these points can help ensure that you use Form 2848 effectively, enabling your designated representative to assist you with your tax matters smoothly.

Key takeaways

Filling out and using the Tax Power of Attorney (POA) Form 2848 can be a straightforward process with the right guidelines. Here are some key takeaways to keep in mind:

Understand the Purpose: This form allows you to authorize someone to represent you before the IRS for tax matters. Their role can include handling tax issues and accessing your tax records.
Identify the Representative: Clearly list the individual or individuals you are granting authority to. This might include a tax professional, attorney, or trusted advisor.
Specify Tax Matters: Indicate the specific types of tax issues your representative can address. This might include income tax, estate tax, or other related areas.
Effective Date: The authority granted is effective immediately upon filing unless you specify otherwise. Be aware of when your representative can start acting on your behalf.
Sign and Date: Make sure you sign and date the form. Without your signature, the POA cannot be processed.
Submit to the IRS: After filling out the form, ensure you submit it to the appropriate address. The IRS requires this document to assess its validity.
Retain a Copy: Always keep a copy of the completed form for your records. This can be helpful for future reference or any discrepancies that may arise.
Revocation Process: If you ever decide to revoke the POA, you’ll need to complete a revocation form. Stay informed about how to end the agreement if necessary.

By following these steps, you can efficiently complete and utilize Form 2848, ensuring that your tax matters are managed appropriately.