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Power of attorney and other authorizations


We're shortening and simplifying Form POA-1, Power of Attorney. Check back later this year for more details about the simplified form.


A power of attorney is a legal document that allows you to appoint an individual or individuals to represent you before the department.

If you are a legally appointed fiduciary, you must submit evidence of your authority to act for the taxpayer. For more information, see What you can file: Other documents.

Select from the categories below to learn about powers of attorney.

What you can file

 If you need to authorize

complete

You may limit authorizations with this form to

an individual (not a firm or business) to perform tax-related activities on your behalf—other than estate tax-related activities—including:

  • making legally binding decisions on your behalf regarding audits, conciliation conferences, and settlement agreements; and
     
  • receiving confidential information related to your filings, assessments, notices, and collections of debt
Form POA-1, Power of Attorney.
  • specific tax filing periods;
  • specific tax types; and
  • specific tax matters.
an individual (not a firm or business) to act on your (the executor's or administrator's) behalf for an estate tax matter Form ET-14, Estate Tax Power of Attorney. specific tax matters (such as a release of lien).

 
If you do not need to appoint someone to obligate, bind, or appear on your behalf for tax matters, but want to authorize a tax professional to access and receive your tax information and perform certain delegated transactions through an Online Services account on your behalf, see E-ZRep Form TR-2000, Tax Information Access and Transaction Authorization.

We also accept the following documents:

  • a general power of attorney executed in accordance with New York State law;
  • a general power of attorney executed in accordance with the law of another state or jurisdiction when submitted with a letter from an attorney in that state or jurisdiction confirming that the power of attorney meets the legal requirements of that state or jurisdiction;
  • a military power of attorney; or
  • a legal appointment such as executor, guardian, administrator, or trustee.

To process one of these documents, we also need you to provide the following information if it does not appear on your document:

  • the taxpayer ID number, such as a Social Security number or EIN;
  • your telephone number;
  • your address; and
  • the representative's (or fiduciary's) taxpayer ID, address, and other contact information.

We do not accept the following documents:

  • power of attorney or authorization forms for the IRS (for example, Form 2848 or Form 8821);
  • power of attorney forms for other New York State agencies (for example, the Department of Labor’s Form IA 900); or
  • power of attorney or authorization forms for another state's department of revenue or tax department.

How to submit

  1. Fill out the form legibly.
  2. Sign and date the form.
  3. Have your signature notarized or witnessed, if applicable.
  4. Keep a copy of the form for your records.
  5. Submit your form directly to the Tax Department by fax (preferred) or mail, not both.
     
Fax to: 518-435-8617
Mail to: POA CENTRAL UNIT
NYS TAX DEPARTMENT
W A HARRIMAN CAMPUS
ALBANY NY 12227

 

Get Form POA-1

Note: For child support enforcement matters, call 518-485-6820 for instructions on how to complete and send in Form POA-1.

  1. Fill out the form legibly.
  2. Sign and date the form.
  3. Have your signature notarized or witnessed, if applicable.
  4. Keep a copy of the form for your records.
  5. Submit your form directly to the Tax Department by fax (preferred) or mail, not both.
      

Fax to: 518-435-8541
Mail to: NYS ESTATE TAX
PROCESSING CENTER
PO BOX 15167
ALBANY NY 12212-5167

   

Get form et-14

Submit one of the other acceptable documents by fax (preferred) or mail, not both.

Fax to: 518-435-8617
Mail to: POA CENTRAL UNIT
NYS TAX DEPARTMENT
W A HARRIMAN CAMPUS
ALBANY NY 12227

To process one of these documents, you must also provide the following information if it does not appear on your document:

  • the taxpayer ID number, such as a Social Security number or EIN;
  • your telephone number;
  • your address; and
  • the representative's (or fiduciary's) address and other contact information.

  
Note: Form IA 900 is Department of Labor’s power of attorney for unemployment insurance purposes only. Visit Department of Labor: Employer Forms and Publications for their most current mailing address.

You can submit your power of attorney documents by fax (preferred) or mail.

If you submit your completed form we will process your power of attorney within
by fax two to three business days.
by mail seven to ten business days.

Remember—be sure to sign and date your form, otherwise it will not be considered complete and will not be processed.

How to revoke a power of attorney or withdraw from representation

Before you revoke a power of attorney or your representative withdraws, you should know the following information.

  • Filing a new power of attorney that addresses the same tax matters (such as the same tax type and same tax periods) as a previously filed power of attorney will revoke the previously filed power of attorney.
      
  • Filing a new power of attorney that addresses different tax matters than a previously filed power of attorney will not revoke the previously filed power of attorney.
     
  • You can choose to retain a prior power of attorney when you fill out Form POA-1; check the box in section 4 and attach a copy of the power of attorney you want to retain.
       
  • You may not partially revoke a power of attorney. You must revoke the authority for all representatives appointed on the same POA. For example, if you filed a POA appointing two representatives, you cannot revoke the authority of just one representative; you must revoke the authority for the entire POA and file a new POA for the other representative that you want to retain.
     
  • If your representative withdraws from representing you and you appointed other representatives on the same POA, you will need to file a new POA for the other representatives that you want to retain.    
     
  • A power of attorney is no longer valid when you (the taxpayer) die.

If you are the taxpayer who granted authority through a power of attorney, you can revoke the authority.

Note: Representatives cannot revoke; they must withdraw. See Representative withdrawal.


You—the taxpayer—can revoke in the following ways:

Option 1: Send a copy of the previously filed POA to the Tax Department.

You’ll need to:

  • make a copy of your previously filed POA;
  • write “revoked” across the top of the copy; and
  • sign and date the top of the revoked copy.

Remember—if you revoke a POA, the authority of all the representatives listed on the power of attorney will be revoked.

Option 2: Send a statement of revocation to the Tax Department (if you don’t have a copy of your previously filed POA).

You must sign and date your statement of revocation and include:

  • your name, address, and taxpayer ID number (such as a Social Security number or EIN);
  • the name and address of each representative whose authority you want to revoke; and
  • a statement that you are revoking a previously filed POA and the POA is no longer in effect.
    • Unless otherwise noted, a statement of revocation will revoke the appointed individual’s authority to represent you in all matters.

Remember—you cannot partially revoke a POA. If you appointed more than one individual on a POA, all representatives appointed on that POA will be revoked.


You can send the revoked copy of your previously filed POA or your statement of revocation by fax (preferred) or mail, not both.

Form POA-1 and other documents (other than Form ET-14)

Fax to: 518-435-8617
Mail to: POA CENTRAL UNIT
NYS TAX DEPARTMENT
W A HARRIMAN CAMPUS
ALBANY NY 12227
Form ET-14
Fax to: 518-435-8541
Mail to: NYS ESTATE TAX
PROCESSING CENTER
PO BOX 15167
ALBANY NY 12212-5167

If you are the representative who received authority through a power of attorney, you can withdraw from representing a taxpayer.

To withdraw, you must send a statement of withdrawal to the Tax Department.

You—the representative—must sign and date your statement of withdrawal and  include:

  • your name, address, and taxpayer ID number (such as a Social Security number or EIN);
  • the name, address, and taxpayer ID number (such as a Social Security number or EIN) of the taxpayer you no longer want to represent; and
  • a statement that you are withdrawing from representing a taxpayer and the POA is no longer in effect.
    • Unless otherwise noted, a statement of withdrawal will remove your authority to represent the taxpayer in any matter before the department. 

Remember—if more than one individual was appointed on a POA, all representatives appointed on that POA will be withdrawn.

You can send your statement of withdrawal by fax (preferred) or mail, not both.

Form POA-1 and other documents (other than Form ET-14)
Fax to: 518-435-8617
Mail to: POA CENTRAL UNIT
NYS TAX DEPARTMENT
W A HARRIMAN CAMPUS
ALBANY NY 12227
Form ET-14
Fax to: 518-435-8541
Mail to: NYS ESTATE TAX
PROCESSING CENTER
PO BOX 15167
ALBANY NY 12212-5167
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