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Department of Taxation and Finance

Form POA-1: additional information

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General information

Use this form for all Tax Department matters (except estate tax and applications for an exempt organization certificate). This includes all proceedings before the Division of Tax Appeals and the Tax Appeals Tribunal.

Overview of important facts:

  • You (the taxpayer) may only appoint individuals to represent you; you may not appoint a firm to represent you.
  • Your POA will remain active until you (the taxpayer) revoke it, your representative withdraws from representing you, or you die.
  • You cannot update a POA by marking up and submitting a POA already on file with the Tax Department. Instead, you must complete and submit a new POA that includes your changes.
  • If you own a business and you want to appoint the same individual to represent both you and your business, you must complete two POAs: one for yourself and one for your business.

Taxpayer information

When completing the Taxpayer information section, please enter your name and identification number as they appear on your tax return or notice from the Tax Department.

Your taxpayer identification number may be a Social Security number (SSN), employer identification number (EIN), IRS-issued individual taxpayer identification number (ITIN), or Tax Department-issued tax identification number.

You must enter your complete taxpayer identification number. We will not accept a form with incomplete or masked ID numbers (XXX-XX-1234). Exception: If you use the POA web application to create Form POA-1, your taxpayer identification number will be partially masked when you print the form to sign it. This is acceptable.

Please note: If you had a Tax Department-issued business tax identification number because you did not have a federal EIN, but you have since received a federal EIN, attach a copy of the federal assignment letter to Form POA-1.

If your name or address, or your business’ name or address, has changed, be sure to update your information.

Individuals

If you and your spouse filed a joint New York State tax return, and:

  • you are designating the same representative, also enter your spouse’s name, address, and taxpayer identification number; or
  • you are not designating the same representative, each spouse must file a separate Form POA-1.
    • If the POA applies to only one taxpayer, do not enter any spouse information, including name or taxpayer identification number.

Your taxpayer identification number is your SSN, ITIN, or Tax Department-issued tax identification number.

Sole proprietorships

Include a DBA (doing business as) name, if applicable.

Your taxpayer identification number is your SSN, EIN, or Tax Department-issued tax identification number.

Corporations, partnerships, limited liability companies (LLC), or associations

Enter the entity’s legal name.

Your taxpayer identification number is your EIN.

Trusts

Enter the name of the trust, and the name, title, and address of the trustee.

Your taxpayer identification number is your EIN.

Estates

Enter the name of the estate, and the name, title, and address of the executor.

Your taxpayer identification number is the SSN of the decedent.

Important: If you are filing a POA for estate tax matters, use Form ET-14, Estate Tax Power of Attorney. For all matters other than estate tax, use Form POA-1.


Representative information

Only individuals may be named as representatives. You may appoint more than one individual to represent you. You may not appoint a firm to represent you.

Enter each representative’s federal preparer tax identification number (PTIN), SSN, or EIN. If applicable, also enter each representative’s New York tax preparer registration identification number (NYTPRIN).

Be sure to enter each representative’s title or profession. Also include the state where the representative is licensed (for example, Florida attorney or New York CPA).

If your representative is not a tax professional, enter the representative’s relationship to you.

Representation for conciliation conference or Tax Appeals hearing

Only certain individuals may act on your behalf before the Bureau of Conciliation and Mediation Services or before the Division of Tax Appeals. If authorized by a properly completed POA, only the following may act as the representative of a requester of a conciliation conference or a taxpayer before the Division of Tax Appeals:

  • an attorney-at-law licensed to practice in New York State;
  • a certified public accountant duly qualified to practice in New York State;
  • an enrolled agent enrolled to practice before the IRS (Internal Revenue Service); and
  • a public accountant enrolled with the New York State Education Department under article 149 of the Education Law.

You must also receive special permission to appear and represent a requester of a conciliation conference or a petitioner for matters before the Division of Tax Appeals if you are an attorney, certified public accountant, or licensed public accountant authorized to practice or licensed in any other jurisdiction of the United States.

For additional information, see the following sections of the New York State tax regulations (Title 20):

  • Bureau of Conciliation and Mediation Services of the Division of Taxation (20 NYCRR 4000.2)
  • New York State Tax Appeals Tribunal (20 NYCRR 3000.2)

Multiple representatives

If you are appointing more than two representatives, attach a sheet that provides all of the information requested in section 2 of your Form POA-1 for each of the additional representatives. The attached sheet must be signed and dated by each taxpayer named in section 1. See Example: additional documentation identifying representatives.

All representatives are deemed as authorized to act separately unless you explain that all representatives are required to act jointly in the Authority granted section.

If you have appointed multiple individuals on one POA, you cannot later revoke the authority of just one of the individuals listed. Revoking the authority of any of the representatives will revoke the POA for all representatives listed on that POA. You must file a new POA for the representatives you want to retain.

If you have appointed multiple individuals on one POA and one of them withdraws, your POA will become invalid. You will need to file a new POA for the representatives that you want to retain.

Representation by fiduciaries

A fiduciary (such as a trustee, executor, receiver, or guardian) stands in the position of a taxpayer and acts as the taxpayer. Therefore, a fiduciary does not act as a representative and should not file a POA when acting in the position of the taxpayer.

If a fiduciary wants to authorize another individual to represent or act on behalf of the taxpayer, the fiduciary, acting in the position of the taxpayer, must file and sign a POA.

A fiduciary may be asked to submit proof of authority. Examples of evidence could include: Letters Testamentary, Letters of Administration, or Letters of Guardianship. A copy of a will by itself is not acceptable evidence or documentation.

Representation by former government employees

Section 73(8) of the New York State Public Officer’s Law restricts a former government employee from appearing or practicing before a former agency for two years after leaving public service, and prohibits for life participation in any matter that employee was directly and personally involved with while a government employee.


Mailings

Certain notices and other communications will generally be sent to only one representative, the primary individual representative listed, unless you indicate a different representative.

If you want mailings sent to a representative named on a different POA, enter the name of that representative. (The representative named to receive mailings must have a POA on file for the same tax type and period.)

If you do not want notices and certain other communications to go to any of your representatives, write None.


Authority granted

Form POA-1 authorizes your appointed individuals to represent you for all matters, unless you specify the matters in section 4 of Form POA-1. See Example: specific period.

Tax types

If your tax type is not listed, or if you are granting authority for a special assessment or fee, mark an X in the Other box and explain. See Example: tax type not listed.

Do not enter:

  • federal taxes (such as Form 1040 or Form 1120);
  • taxes administered by other agencies or localities, such as unemployment taxes or locally administered hotel occupancy taxes; or
  • a form number in lieu of a tax type (such as Form IT-201, instead select Personal income).

Audit case, assessment, or collection case

To identify a specific audit case, assessment, or collection case, mark the Other box and enter a case or assessment ID number under Years, periods, or transaction. See examples: audit case and assessment.

A collection case number begins with an E –  and is followed by nine numbers. Do not include the suffix.

For example:

  • A warrant ID will show as E-012345678-W001-1; only enter the collection case number of E-012345678.
  • A levy ID will show as E-012345678-L001-1; only enter the collection case number of E-012345678.

See Example: collection case.

Do not enter the collection technique, such as a warrant, levy, installment payment agreement (IPA), income execution, or collection letter.

A collection case can contain one or more assessments that are generally subject to a collection action or are included in an IPA. The assessments included may change over time.

Tax periods other than calendar years

For tax periods other than calendar years, enter the beginning and ending dates for the periods.

  • Some taxes are based on a specific transaction, such as the real estate transfer tax. In these instances, enter the date of the transaction. See Example: specific transaction.
  • Do not enter all open periods, current, or collection matters—these are not valid tax periods.

Offer in compromise, conciliation conference, or Tax Appeals hearing

You may limit the POA to either an offer in compromise, or a BCMS (Bureau of Conciliation and Mediation Services) conference, or a DTA (Division of Tax Appeals) hearing. Do not select both boxes.

If Form POA-1 relates only to an offer in compromise, mark the box An offer in compromise (OIC) case. Do not mark a tax type or complete the Years, periods, or transaction section.

  • The POA will apply to all tax types and all periods.
  • The authority granted only applies to the OIC.

You must complete a separate POA for all other matters.

See Example: offer in compromise.

If Form POA-1 relates only to a BCMS conference or DTA hearing, mark the box A conciliation conference or Tax Appeals hearing. You may specify the matter and period the POA applies to.

  • The POA may apply to a specific matter.
  • The authority granted only applies to a case that is in BCMS or DTA.

You must complete a separate POA for all other matters.

See Example: conciliation conference or Tax Appeals hearing.

Important: If you leave the Authority granted section blank, the POA will cover all matters including OICs and matters in BCMS or DTA.

Limit authority

Explain, in the space provided, any limitations on the authority you are granting. See Example: limit authority.

  • If you need more space to explain the limitation, attach a sheet.
  • The attached sheet must be signed and dated by each taxpayer named in section 1.

Add authority

You must check the appropriate box to authorize your representative to:

  • sign tax returns (including refund/credit applications) for you, or
  • delegate authority to someone else.

The individual the representative delegates their authority to cannot further delegate the authority to another individual.

One representative does not need the consent of any other representative to delegate authority.


Taxpayer signature

You or someone who is authorized to act for you must sign and date Form POA-1. The authorized person who signs Form POA-1 may need to provide identification and evidence of authority to sign this POA.

Important:

  • POAs that are not signed and dated will not be processed.
  • Stamped or electronically affixed signatures will not be accepted. (See Example: signature.)

Individuals

You or an individual required or authorized to sign on your behalf (for example, a guardian or someone authorized by a general POA) must sign and date Form POA-1.

Joint taxpayers

If you and your spouse filed a joint tax return and appoint the same individual to represent both of you, each of you must sign Form POA-1. (Exception: When one spouse authorizes the other in writing to sign for both of them, a copy of the authorization must be submitted with Form POA-1.) 

If only one spouse signs a POA, the POA will be processed for only the spouse that signs and dates Form POA-1.

If you and your spouse filed a joint tax return and you each appoint a different individual to represent you, each of you must complete and sign your own POA on a separate Form POA-1.

Corporations

The president, vice president, treasurer, assistant treasurer, or any other officer of the corporation having authority to bind the corporation must sign Form POA-1. A corporate officer may be asked to submit proof of authority, such as business resolutions or official meeting minutes.

Partnerships

If the POA is executed on behalf of the partnership only, it must be signed by a partner authorized to act for the partnership. A partner may be asked to submit proof of authority.

Limited liability companies (LLCs)

If the POA is executed on behalf of the LLC only, it must be signed by a member or manager duly authorized to act for the LLC. A member or manager may be asked to submit proof of authority.

Fiduciaries

In matters involving fiduciaries under agreements, declarations, or appointments, Form POA-1 must be signed by a fiduciary having the authority to bind the taxpayer in the matter under consideration.

Others

Form POA-1 must be signed by the taxpayer or by an individual having the legal authority to act in the interest of the taxpayer.


Filing Form POA-1

Form POA-1 should be filed in a conspicuous manner. It should not be attached to or incorporated in any return, report, or other document that is routinely filed unless the return, report, or other document specifically provides for such attachment or incorporation.

Be sure to sign and date all copies of documents attached to Form POA-1.

After Form POA-1 has been processed by the department, you do not need to send in additional copies of the same document.

 

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