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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.

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

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.

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 SSN, ITIN or Tax Department-issued tax identification number; or
  • you are not designating the same representative, each spouse must file a separate Form POA-1.
    • If the POA is for only one taxpayer, do not enter the spouse’s name.

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. If the representative is not licensed in New York State, also include the state where the representative is licensed (for example, Florida attorney).

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

Only certain individuals may act on your behalf before the New York State Bureau of Conciliation and Mediation Services or at the Division of Tax Appeals. 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  representative to act for you in connection with the Tax Department matters indicated on your POA, with the exception of signing returns or delegating authority. It will cover all tax types for all tax periods, 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 or taxes administered by other agencies or localities, such as unemployment taxes or locally administered hotel occupancy taxes;
  • a form number in lieu of a tax type; or
  • a collection technique, such as a warrant, levy, income execution ID number, or a collection letter ID number. Instead,  
    • enter the tax type and authority period associated with the collection technique or collection letter, or
    • grant authority for all tax types and periods.

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.

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. See Example: audit case, Example: assessment, Example: collection case.

Offer in compromise

If your POA relates to an offer in compromise, leave the tax type, and periods blank. An offer in compromise covers all matters. See Example: offer in compromise.

Conciliation conference or Tax Appeals hearing

If your POA relates to a conciliation conference or Tax Appeals hearing, you may specify the matter and period the POA applies to. See Example: conciliation conference or Tax Appeals hearing.

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. A representative does not need the consent of any other representative to make a delegation of 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.

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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