Form POA-1, Power of Attorney

Taxpayers or their representatives may submit Form POA-1 using our web application, accessible from an Online Services account.

• guidance through the application using built-in messages and prompts to explain each line or section;
• prepopulated information that we have on file for the taxpayer, including all tax types and collection, assessment, or audit cases; and
• speed—your POA will be on file sooner!

To use our POA web application, simply:

1. Log in to (or create) your Online Services account.
2. Select Other tools (or Business tools) under the Services menu.
3. Select File a power of attorney from the drop-down menu.
4. Complete the required data fields.
5. Print and sign the form.
6. Scan and attach the signed form to submit.

Important: Do not attach a paper Form POA-1 or another power of attorney that wasn’t generated by the web application. You must fax or mail your form.

Attention tax professionals: You must add a taxpayer as a client in your Online Services account before you can create a POA on your client’s behalf.

If you are not ready to file electronically

You can still complete Form POA-1 using our web application. Just print and sign the form and send it directly to the Tax Department by fax (preferred) or mail, but not both.