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Navigating the labyrinth of tax documentation can often feel like deciphering an ancient code. Among the myriad forms and instructions lies the Tax Power of Attorney (POA) dr 835 form, a crucial document for individuals seeking to authorize someone else to handle their tax matters. This form, a bridge between taxpayers and peace of mind, allows for the delegation of various tax-related responsibilities, including but not limited to, discussing tax matters with the IRS, signing tax returns, and receiving confidential tax information. Its importance cannot be overstated, as it offers a legal avenue for taxpayers to ensure their affairs are managed accurately and timely, particularly in situations where they are unable to do so themselves. Understanding the Tax POA DR 835 form's provisions, stipulations, and the precise process for its execution and revocation is essential for a smooth experience in tax management. Through granting a trusted individual or entity the authority to act on one’s behalf, this document epitomizes the intersection of trust, authority, and the meticulous world of tax administration.

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DR-835

 

 

Florida Department of Revenue

 

 

 

1111111111111111111111111111111111

 

 

 

Florida

R. 10/11

 

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Effective 01/12

 

 

 

 

POWER OF ATTORNEY

 

 

 

TC

 

 

 

 

and Declaration of Representative

 

 

 

Administrative Code

 

 

 

 

L!;;;;;;;;;;;;;l

 

 

 

Rule 12-6.0015

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

See Instructions for additional information

 

 

 

PART I - POWER OF ATTORNEY

Section 1. Taxpayer Information. Taxpayer(s) must sign and date this form on Page 2, Part I, Section 8.

Taxpayer name(s) and address(es)

Federal ID no(s). (SSN*, FEIN, etc.)

Florida Tax Registration Number(s)

 

 

(Business Part. No., Sales Tax No., R.T. Acct No., etc.)

 

 

 

 

 

Contact person

Telephone number (

)

 

 

 

 

 

 

 

 

Fax number (

)

 

 

 

 

The Taxpayer(s) hereby appoint(s) the following representative(s) as attorney(s)-in-fact:

Section 2. Representative(s). Each representative must be listed individually, and must sign and date this form on Page 2, Part II.

Name and address (include name of frm if applicable)

 

 

 

 

Telephone number

(

)

 

 

 

 

 

Fax number (

 

)

E-mail address:

 

 

 

Cell phone number

(

)

 

 

 

 

Name and address (include name of frm if applicable)

Telephone number

(

)

 

 

 

 

 

 

Fax number (

 

)

E-mail address:

 

 

 

Cell phone number

(

)

 

 

 

 

Name and address (include name of frm if applicable)

 

 

 

 

Telephone number

(

)

 

 

 

 

 

Fax number (

 

)

E-mail address:

 

 

 

Cell phone number

(

)

 

 

 

 

To represent the taxpayer(s) before the Florida Department of Revenue in the following tax matters:

Section 3. Tax Matters. Do not complete this section if completing Section 4.

Type of Tax (Corporate, Sales, Reemployment, formerly Unemployment, etc.)

Year(s) / Period(s)

Tax Matter(s) (Tax Audits, Protests, Refunds, etc.)

Section 4. To Appoint a Reemployment Tax (formerly Unemployment Tax) Agent Only. Do not complete Sections 3 and 6 if completing Section 4.

By completing this section, an employer (taxpayer) appoints a representative to act as its Florida reemployment tax agent before the Florida Department of Revenue on a continuing basis and to receive confdential information with respect to mailings, flings, and other tax matters related to the Florida reemployment assistance program law. All other sections of this form (except Sections 3 and 6) must also be completed.

Do not complete Section 4 unless you wish to appoint a reemployment tax agent on a continuing basis.

Agent name

Agent number (required)

 

 

 

 

 

Firm name

Federal I.D. No. (required)

 

 

 

 

 

Address (if different from above)

 

Telephone number (

)

 

 

 

 

Mail Type: See Instructions for explanations. Check one box only. ❑ 1 (Primary) ❑ 2 (Reporting) ❑ 3 (Rate) ❑ 4 (Claim)

Section 5. Acts Authorized.

The representative(s) are authorized to receive and inspect confdential tax information and to perform any and all acts that I (we) can perform with respect to the tax matters described in Section 3 and Section 4 (for example, the authority to sign any agreements, consents, or other documents). Except as otherwise provided, the authority specifcally includes the power to execute waivers of restrictions on assessment or collection of defciencies in tax, to execute consents extending the statutory period for assessment or claims for refund of taxes, and to execute closing agreements under section 213.21, Florida Statutes. This authority does not include the power to endorse or cash warrants, or the power to sign certain returns.

If you want to authorize a representative named in Section 2 to receive (but not to endorse or cash) refund warrants, write the name of the

representative on this line and check the box

u___________________________________________________________________________ ❑

List any specifc limitations or deletions to the acts otherwise authorized in this Power of Attorney.

______________________________________________________________________________________________________________________________________

______________________________________________________________________________________________________________________________________

I

 

 

DR-835

 

111111111111111111111111111111111111111

R. 10/11

 

 

Page 2

 

 

 

Florida Tax Registration Number:

Taxpayer Name(s):

Federal Identifcation Number:

•Taxpayer(s) must complete Page 1 of this Power of Attorney or it will not be processed.

Section 6. Notices and Communication. Do not complete Section 6 if completing Section 4.

•Notices and other written communications will be sent to the first representative listed in Part I, Section 2, unless the taxpayer selects one of the options below. Receipt by either the representative or the taxpayer will be considered receipt by both.

a.

If you want notices and communications sent to both you and your representative, check this box

u

❑

b.

If you want notices or communications sent to you and not your representative, check this box

u

❑

Certain computer-generated notices and other written communications cannot be issued in duplicate due to current system constraints. Therefore, we will send these communications to only the taxpayer at his or her tax registration address.

Section 7. Retention / Nonrevocation of Prior Power(s) of Attorney.

The fling of this Power of Attorney will not revoke earlier Power(s) of Attorney on fle with the Florida Department of Revenue, even for the same tax matters and years or periods covered by this document. If you want to revoke a prior Power of

Attorney, check this box

u ❑

You must attach a copy of any Power of Attorney you wish to revoke.

Section 8. Signature of Taxpayer(s).

If a tax matter concerns a joint return, both husband and wife must sign if joint representation is requested. If signed by a corporate offcer, partner, member/managing member, guardian, tax matters partner/person, executor, receiver, administrator, trustee, or fduciary on behalf of the taxpayer, I declare under penalties of perjury that I have the authority to execute this form on behalf of the taxpayer.

Under penalties of perjury, I (we) declare that I (we) have read the foregoing document, and the facts stated in it are true.

If this Power of Attorney is not signed and dated, it will be returned.

_______________________________________________________________________________________

________________________________________

_________________________________________

Signature

Date

Title (if applicable)

_______________________________________________________________________________________

 

 

Print name

 

 

_______________________________________________________________________________________

________________________________________

_________________________________________

Signature

Date

Title (if applicable)

_______________________________________________________________________________________

 

 

Print name

 

 

PART II - DECLARATION OF REPRESENTATIVE

Under penalties of perjury, I declare that:

•I am familiar with the mandatory standards of conduct governing representation before the Department of Revenue, including Rules 12-6.006 and 28-106.107 of the Florida Administrative Code, as amended.

•I am familiar with the law and facts related to this matter and am qualified to represent the taxpayer(s) in this matter.

•I am authorized to represent the taxpayer(s) identified in Part I for the tax matter(s) specified therein, and to receive and inspect confidential taxpayer information.

•I am one of the following:

a.Attorney - a member in good standing of the bar of the highest court of the jurisdiction shown below.

b.Certifed Public Accountant - duly qualifed to practice as a certifed public accountant in the jurisdiction shown below.

c.Enrolled Agent – enrolled as an agent pursuant to the requirements of Treasury Department Circular Number 230.

d.Former Department of Revenue Employee. As a representative, I cannot accept representation in a matter upon which I had direct involvement while I was a public employee.

e.Reemployment Tax Agent authorized in Section 4 of this form.

f.Other Qualifed Representative

•I have read the foregoing Declaration of Representative and the facts stated in it are true.

If this Declaration of Representative is not signed and dated, it will not be processed.

Designation – Insert

Jurisdiction (State) and

Signature

Letter from Above (a -f)

Enrollment Card No. (if any)

 

 

 

 

Date

Made fillable by FormsPal.

POWER OF ATTORNEY INSTRUCTIONS

DR-835

R.10/11 Page 3

Purpose of this form

A Power of Attorney (Form DR-835) signed by the taxpayer and the representative is required by the Florida Department of Revenue in order for the taxpayer’s representative to perform certain acts on behalf of the taxpayer and to receive and inspect confdential tax information. You and your representative must complete, sign, and return Form DR-835 if you want to grant Power of Attorney

to an attorney, certifed public accountant, enrolled agent, former Department employee, reemployment tax agent, or any other qualifed individual. A Power of Attorney is a legal document authorizing someone other than yourself to act as your representative.

You may use this form for any matters affecting any tax administered by the Department of Revenue. This includes both the audit and collection processes. A Power of Attorney will remain in effect until you revoke it. If you provide more than one Power of Attorney with respect to a tax and tax period, the Department employee handling your case will address notices and correspondence relative to that issue to the frst person listed on the latest Power of Attorney.

A Power of Attorney Form is generally not required, if the representative is, or is accompanied by: a trustee, a receiver, an administrator, an executor of an estate, a corporate offcer, or an authorized employee of the taxpayer.

Photocopies and fax copies of Form DR-835 are usually acceptable. E-mail transmissions or other types of Powers of Attorney are not acceptable. Copies of Form DR-835 are readily available by visiting our Internet site (www.foridarevenue.com/forms).

How to Complete Form DR-835, Power of Attorney

PART I POWER OF ATTORNEY

Section 1 – Taxpayer Information

•For individuals and sole proprietorships: Enter your name, address, social security number, and telephone number(s) in the spaces provided. Enter your federal employer identifcation number (FEIN), if you have one. If a joint return is involved, and you and your spouse are designating the same attorney(s)-in-fact, also enter your spouse’s name and social security number, and your spouse’s address if different from yours.

•For a corporation, limited liability company, or partnership: Enter the name, business address, FEIN, a contact person familiar with this matter, and telephone number(s).

•For a trust: Enter the name, title, address, and telephone number(s) of the fduciary, and name and FEIN of the trust.

•For an estate: Enter the name, title, address, and telephone number(s) of the decedent’s personal representative, and the name and identifcation number of the estate. The identifcation number for an estate includes both the FEIN if the estate has one and the decedent’s social security number.

•For any other entity: Enter the name, business address, FEIN, and telephone number(s), as well as the name of a contact person familiar with this matter.

•Identifcation Number: The Department may have assigned you a Florida tax registration number such as a sales tax number, a reemployment tax account number, or a business partner number. These numbers further assist the Department in identifying your particular tax matter, and you should enter them in the appropriate box. If you do not provide this information, the Department may not be able to process the Power of Attorney.

Section 2 – Representative(s)

Enter the individual name, frm name (if applicable), address, telephone number(s), and fax number of each individual appointed as attorney-in-fact and representative. If the representatives have the same address, simply write “same” in the appropriate box. If you wish to appoint more than three representatives, you should attach a letter to Form DR-835 listing those additional individuals.

Section 3 – Tax Matters

Enter the type(s) of tax this Power of Attorney authorization applies to and the years or periods for which the Power of Attorney is granted. The word “All” is not specifc enough. If your tax situation does not ft into a tax type or period (for example, a specifc administrative appeal, audit, or collection matter), describe it in the blank space provided for “Tax Matters.” The Power of Attorney can be limited to specifc reporting period(s) that can be stated in year(s), quarter(s), month(s), etc., or can be granted for an indefnite period. You must indicate the tax types, periods, and/or matters for which you are authorizing representation by your attorney-in-fact.

Examples:

 

 

Sales and Use Tax

First and second quarter 2008

Corporate Income Tax

 

7/1/07 – 6/30/08

Communications Services Tax

 

2006 thru 2008

Insurance Premium Tax

 

1/1/06 – 12/31/08

Technical Assistance Advisement Request

dated 8/6/08

Claim for Refund

 

3/7/07

Section 4 – To Appoint a Reemployment Tax Agent Complete this section only if you wish to appoint an agent for reemployment taxes on a continuing basis. You should not complete Section 3 or Section 6, but you must complete the remaining sections of Form DR-835.

Enter the agent’s name. It must be the same name as found in Section 2. Enter the frm name and address. You do not need to complete the address line if you reported that information in Section 2.

1.Enter the agent number. The agent number is a seven-digit number assigned by the Department of Revenue.

2.Enter the federal employer identifcation number. The FEIN is a nine-digit number assigned to the agent by the Internal Revenue Service.

3.Select the mail type.

Primary Mail. If you select primary mail, the agent will receive all documents from the Department of Revenue related to this reemployment tax account, and will be authorized to receive confdential information and discuss matters related to the tax and wage report, beneft information, claims, and the employer’s rate.

Reporting Mail. If you select reporting mail, the agent will receive the Employer’s Quarterly Report (Form RT-6), certifcation, and correspondence related to reporting. The agent will be authorized to receive confdential information and discuss the tax and wage report, certifcation, and correspondence with the Department.

Rate Mail. If you select rate mail, the agent will receive tax rate notices and correspondence related to the rate and will be authorized to receive confdential information and discuss the employer’s rate notices and rate with the Department.

Claims Mail. If you select claims mail, the agent will receive the notice of benefts paid, and will be authorized to receive confdential information and discuss matters related to benefts.

Note: Duplicate copies of certain computer-generated notices and other written communications cannot be issued due to current system constraints and therefore, these communications will be sent only to the representative.

Note: If you wish to appoint a representative to act on your behalf in a specifc and non-continuing reemployment tax matter, you should complete Section 3 and Section 6 and not Section 4. For example, if you hire a representative to assist you with a single matter, such as a reemployment tax audit or contesting the payment of a claim, and wish that representative to handle just that one matter, you should not complete Section 4 to authorize that representation. Instead, you should fll out Section 3 and specify the exact matter the representative is handling.

Section 5 – Acts Authorized

Your signature on the back of the Power of Attorney authorizes the individual(s) you designate (your representative or “attorney-in-fact”) to perform any act you can perform with respect to your tax matters, except that your representative may not sign certain returns for you nor may your representative negotiate or cash your refund warrant. This authority includes signing consents to a change in tax liability, consents to extend the time for assessing or collecting tax, closing agreements, and compromises. You may authorize your representative to receive, but not negotiate or cash, your refund warrant by checking the box in Section 5 and writing the name of the representative on the line below. If you wish to limit the authority of your representative other than in the manner previously described, you must describe those limits on the lines provided in Section 5.

Section 6 – Mailing of Notices and Communications

If you do not check a box, the Department will send notices and other written communications to the frst representative listed in Section 2, unless you select another option. If you wish to have no documents sent to your representative, or documents sent to both you and your representative, you should check the appropriate box in Section 6. Check the second box if you wish to have notices and other written communications sent to you and not to your representative. In certain instances, the Department can only send documents to the taxpayer. Therefore, the taxpayer has the responsibility of keeping the representative informed of tax matters.

Note: Taxpayers completing Section 4 (To Appoint a Reemployment Tax Agent Only) should not complete Section 6. See Section 4 of these instructions for information regarding notices and communications sent to a reemployment tax agent.

Section 7 – Retention/Nonrevocation of Prior Power(s) of Attorney The most recent Power of Attorney will take precedence over, but will not revoke, prior Powers of Attorney. If you wish to revoke a prior Power of Attorney, you must check the box on the form and attach a copy of the old Power of Attorney.

Section 8 – Signature of Taxpayer(s)

The Power of Attorney is not valid until signed and dated by the taxpayer. The individual signing the Power of Attorney is representing, under penalties of perjury, that he or she is the taxpayer or authorized to execute the Power of Attorney on behalf of the taxpayer.

•For a corporation, trust, estate, or any other entity: A corporate offcer or person having authority to bind the entity must sign.

•For partnerships: All partners must sign unless one partner is authorized to act in the name of the partnership.

•For a sole proprietorship: The owner of the sole proprietorship must sign.

•For a joint return: Both husband and wife must sign if the representative represents both. If the representative only represents one spouse, then only that spouse should sign.

PART II – DECLARATION OF REPRESENTATIVE

Any party who appears before the Department of Revenue has the right, at his or her own expense, to be represented by counsel or by a qualifed representative. The representative(s) you name must declare, under penalties of perjury, that he or she is qualifed to represent you in this matter and will comply with the mandatory standards of conduct

DR-835

R. 10/11

Page 4

governing representation before the Department of Revenue. The representative(s) must also declare, under penalties of perjury, that he or she has been authorized to represent the taxpayer(s) in this matter and authorized by the taxpayer(s) to receive confdential taxpayer information.

The representative(s) you name must sign and date this declaration and enter the designation (i.e., items a-f) under which he or she is authorized to represent you before the Department of Revenue.

a.Attorney – Enter the two-letter abbreviation for the state (for example “FL” for Florida) in which admitted to practice, along with your bar number.

b.Certifed Public Accountant – Enter the two-letter abbreviation for the state (for example “FL” for Florida) in which licensed to practice.

c.Enrolled Agent – Enter the enrollment card number issued by the Internal Revenue Service.

d.Former Department of Revenue Employee – Former employees may not accept representation in matters in which they were directly involved, and in certain cases, on any matter for a period of two years following termination of employment. If a former Department of Revenue employee is also an attorney or CPA, then the additional designation, jurisdiction, and enrollment card should also be entered.

e.Reemployment Tax Agent – A person(s) appointed under Section 4 of the Power of Attorney to handle reemployment tax matters on a continuing basis. A separate Power of Attorney form must be completed in order for a reemployment tax agent to handle a specifc and non-continuing matter such as a protest of a reemployment tax rate.

f.Other Qualifed Representative – An individual may represent a taxpayer before the Department of Revenue if training and experience qualifes that person to handle a specifc matter.

Rule 28-106.107, Florida Administrative Code, sets out mandatory standards of conduct for all qualifed representatives. A representative shall not:

(a)Engage in conduct involving dishonesty, fraud, deceit, or misrepresentation.

(b)Engage in conduct that is prejudicial to the administration of justice.

(c)Handle a matter that the representative knows or should know that he or she is not competent to handle.

(d)Handle a legal or factual matter without adequate preparation.

*Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identifers for the administration of Florida’s taxes. SSNs obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law. Visit our Internet site at www.foridarevenue.com and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.

Where to Mail Form DR-835

If Form DR-835 is for a specifc matter, mail or fax it to the offce or employee handling the specifc matter. You may send it with the document to which it relates.

If Form DR-835 is for a reemployment tax matter and the taxpayer has completed Section 4, mail it to the Florida Department of Revenue, P.O. Box 6510, Tallahassee FL 32314-6510, or fax it to 850-488-5997.

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Document Attributes

Fact Number Detail
1 The Tax POA DR 835 form is a document that grants someone authority to handle tax matters on another person's behalf in the state of Florida.
2 This form is utilized to authorize a representative, such as an accountant or attorney, to receive confidential tax information and make decisions regarding taxes.
3 The DR 835 form is specific to the Florida Department of Revenue and cannot be used for tax matters in other states.
4 Governing law for the DR 835 form includes the Florida Administrative Code and Florida Statutes that regulate power of attorney and tax representative authorities.
5 Validity of the form requires it to be filled out completely, including the representative’s qualifications and the specific tax matters and periods for which authority is granted.
6 The form must be signed by the taxpayer and the designated representative to be in effect. A witness signature may also be required depending on the nature of the authorization.
7 Once completed and signed, the DR 835 form should be submitted to the Florida Department of Revenue for processing and approval.
8 The form allows representatives to perform a variety of tax-related tasks on behalf of the taxpayer, including filing returns, making payments, and disputing liabilities.
9 It's important to specify the extent of authority granted to the representative on the form to prevent any misunderstanding or unauthorized actions.
10 If the taxpayer wishes to revoke the authority granted through the DR 835 form, they must do so in writing and notify the Florida Department of Revenue.

How to Fill Out Tax POA dr 835

Once you have decided to authorize someone to represent you in tax matters, the Tax Power of Attorney (POA) DR 835 form becomes a necessary document to complete. This form enables your chosen representative to access your tax information and make decisions on your behalf. Completing the form accurately ensures that there are no delays in the authorization process. Following the step-by-step instructions will guide you through each section of the form efficiently.

  1. Begin by entering your full name and address in the designated fields. Ensure that the information matches your tax records to avoid any discrepancies.
  2. Provide your telephone number and email address to facilitate easy communication regarding your tax matters.
  3. Insert your Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) in the space provided. This is crucial for identifying your tax records.
  4. For businesses, enter the Federal Employer Identification Number (FEIN). This identifies your business in tax documents and proceedings.
  5. Designate the representative(s) by writing their name(s), address(es), and phone number(s). If appointing multiple representatives, ensure all are clearly listed.
  6. Specify the tax matters for which the representative has authority. Include tax types, forms, and periods. Being precise here ensures that the representative’s authority is clearly defined.
  7. Indicate the specific powers being granted to your representative. This may include the ability to receive and inspect confidential tax information, negotiate and agree on a tax matter, or sign agreements or waivers on your behalf.
  8. Read the declaration of representative section carefully, as it outlines the ethical and legal responsibilities of your representative. Ensure they understand and agree to these terms.
  9. Both the taxpayer(s) and the representative(s) must sign and date the form. The form is not valid without these signatures.
  10. Review the completed form for accuracy and completeness. Any errors or omissions can delay the process.

After submitting the form, the authorization process begins. The tax authority will review the information to ensure everything is in order. Once approved, your representative will have the authority to act on your behalf for the tax matters specified. It's important to keep a copy of the completed form for your records and to stay in touch with your representative to monitor your tax matters closely. Remember, you can revoke the authorization at any time if the need arises.

More About Tax POA dr 835

  1. What is a Tax POA DR-835 form?

    A Tax Power of Attorney (POA) DR-835 form is a legal document that permits an individual to grant another person or entity authority to handle their tax matters. This form is specifically used within certain jurisdictions to manage state tax issues. The designated individual, known as an agent, is given the power to access the principal's tax information and make decisions regarding filings, payments, and disputes with the state tax authority.

  2. Who can act as an agent on a Tax POA DR-835 form?

    An agent can be almost anyone the principal trusts to manage their tax affairs, such as a family member, friend, or a professional like a certified public accountant, tax attorney, or enrolled agent. The chosen agent must be willing and able to take on the responsibilities outlined in the POA form and must act in the best interest of the principal.

  3. How can someone obtain a Tax POA DR-835 form?

    The Tax POA DR-835 form can typically be obtained from the state’s tax authority website. Alternatively, individuals can contact the tax authority directly via phone or email to request a copy. Tax professionals often have access to these forms and can provide them to clients as well.

  4. What information is required to complete the Tax POA DR-835 form?

    Completing the Tax POA DR-835 form requires detailed information, including the principal's full name, social security number or taxpayer identification number, and contact information. The agent’s full name, contact information, and their relationship to the principal must also be included. The specific tax matters and years for which authority is granted need to be specified. Both the principal and agent must sign the form, and in some cases, witness or notarization may be required.

  5. Is there a filing deadline for the Tax POA DR-835 form?

    No specific filing deadline exists for the Tax POA DR-835 form. However, it should be filed before the agent needs to take any action on behalf of the principal. Timely filing ensures the agent can manage tax matters without delay, especially important for deadlines related to tax returns, payments, or disputes.

  6. How long is the Tax POA DR-835 form valid?

    The validity of the Tax POA DR-835 form varies by jurisdiction. It generally remains in effect until it is revoked by the principal, a revocation notice is filed, the principal dies, or a specified expiration date is reached, if provided. It's important to review the terms set out in the form and any applicable state laws to understand the duration of its validity.

  7. Can the Tax POA DR-835 form be revoked?

    Yes, the principal can revoke the Tax POA DR-835 form at any time. To do so, the principal must provide written notice to the agent and the state tax authority indicating the revocation. It’s advisable to also file a revocation form with the state tax authority to formally document the change, ensuring no further actions are taken by the former agent.

Common mistakes

Filing out the Tax Power of Attorney (POA) DR 835 form, often considered a straightforward process, can be fraught with misunderstandings and oversights. This form grants another individual, typically a tax professional, the authority to manage tax affairs on one's behalf. Many people discover only after submission that they've made errors that could have been easily avoided. Below are four common mistakes made when completing this important form:

  1. Not specifying the powers granted. Many individuals assume that filling out the form inherently specifies the scope of authority they're delegating. However, the form requires detailed listing of the powers being granted to the agent. This includes, but is not limited to, matters pertaining to tax filing, representation in Internal Revenue Service (IRS) matters, and access to confidential tax information. Failure to clearly outline these powers can lead to confusion and limit the agent’s ability to act effectively on one's behalf.

  2. Choosing the wrong representative. The importance of carefully selecting who will hold the power of attorney cannot be understated. Not all tax preparers or professionals have the same level of expertise or experience. Entrusting this role to someone without verifying their qualifications, background, or understanding of one's tax situation can lead to mishandled tax matters and potential legal complications. It's crucial to choose a representative who is not only trustworthy but also adequately equipped with the necessary knowledge and experience.

  3. Omitting the tax form numbers. For the POA to be effective, it must specify which tax forms it covers. Many mistakenly believe stating "all tax matters" is sufficient when, in reality, the IRS requires the identification of specific forms or tax types. Failing to provide this detail can result in a POA that is too vague to be useful, hindering the agent’s ability to provide assistance.

  4. Forgetting to state the effective and expiration dates. The start and end dates of the POA are not only critical but mandatory. Without these dates, the document may not be recognized as valid, or it may remain in effect longer than intended. This oversight can lead to unauthorized access to one's tax information or representation past the desired timeframe. Always ensure these dates are clearly written to maintain control over the granted powers.

Avoiding these mistakes not only safeguards one's tax matters but also ensures that the Power of Attorney form DR 835 serves its intended purpose effectively. Paying close attention to the details, choosing representatives wisely, and understanding the extent of the power being granted can prevent unwanted complications and secure peace of mind during the tax filing process.

Documents used along the form

When individuals or businesses delegate authority through a Tax Power of Attorney (POA), specifically with the use of the DR 835 form, it's crucial to understand that this form often doesn't stand alone. Various other forms and documents commonly accompany or follow the initiation of a Tax POA, aiding in comprehensive tax management and planning. Here is a rundown of other documents that are typically utilized alongside the DR 835 form.

  • IRS Form 2848: Power of Attorney and Declaration of Representative allows taxpayers to grant authority to an individual, enabling them to represent them before the IRS. This form is more broadly applicable for federal tax matters.
  • IRS Form 8821: Tax Information Authorization permits a third party to access and review an individual's or company's tax records, but unlike Form 2848, it doesn’t allow representation before the IRS.
  • Form W-9: Request for Taxpayer Identification Number and Certification is used by the POA to provide the taxpayer's identification number to entities that will pay income to the individual or entity.
  • Form 4506-T: Request for Transcript of Tax Return enables the appointed individual in the POA to request access to tax return transcripts, tax account information, and other related documents.
  • Form 1040: U.S. Individual Income Tax Return is often filed by the representative if they are authorized to file taxes on behalf of the individual or entity.
  • Form 941: Employer's Quarterly Federal Tax Return may be needed if the POA involves handling duties related to employment taxes for a business.
  • Form SS-4: Application for Employer Identification Number is necessary when a POA needs to apply for an EIN on behalf of the primary taxpayer or entity.
  • State-Specific Tax Forms: Depending on the jurisdiction, other state-specific tax forms may be required to comply with local tax laws and regulations.
  • Financial Statements: Statements and records of financial activities are crucial for the POA to effectively manage and report on the taxpayer's financial responsibilities.
  • Record of Consent: Documents or written records that note the taxpayer's consent for specific actions to be taken by the POA, which may not be covered directly under the initial POA form.

By understanding and properly utilizing these accompanying forms and documents, individuals and entities can ensure their tax matters are handled comprehensively and accurately. This collection of forms enhances the effectiveness of the Tax Power of Attorney, providing a robust framework for tax management and compliance activities.

Similar forms

  • The IRS Form 2848, Power of Attorney, and Declaration of Representative, is closely related to the Tax POA DR 835 form, as both are used to grant someone else the authority to handle tax matters on behalf of another person. They specify which tax years and types of taxes the representative can deal with.

  • The Healthcare Power of Attorney allows individuals to designate someone to make healthcare decisions on their behalf, similar to how the Tax POA enables someone to make tax-related decisions.

  • The Durable Power of Attorney (POA) for Finances gives someone authority over financial decisions, akin to the narrow financial authority related to tax matters provided by the Tax POA.

  • IRS Form 8821, Tax Information Authorization, resembles the Tax POA in that it allows designated individuals to access tax records, though not to represent the taxpayer in legal tax matters.

  • The Limited Power of Attorney grants specific powers for a limited time or task, similar to how the Tax POA can be narrowly tailored for tax purposes.

  • The General Power of Attorney offers broad powers over an individual's affairs, in contrast, the Tax POA DR 835 is more focused and relates only to tax issues.

  • A Real Estate Power of Attorney allows individuals to handle real estate transactions for someone else, showing how POAs can be specialized, much like the tax-focused POA.

  • The Vehicle Power of Attorney permits another person to make decisions regarding the buying or selling of vehicles, illustrating the versatility of POAs to cater to specific sectors, akin to the tax domain for the Tax POA.

  • A Child Care Power of Attorney grants authority to make decisions about a child's welfare, paralleling the tax POA's specific focus but in the realm of child care.

  • The Springing Power of Attorney becomes effective upon a specified event or condition, similar to how a Tax POA can be structured to activate under certain tax-related circumstances.

Dos and Don'ts

Filing out the Tax Power of Attorney (POA) DR 835 form is a step that requires attention to detail and an understanding of your rights and responsibilities. This document grants someone else the authority to handle your tax matters, making it crucial to carefully select who you entrust with this responsibility. Here are some dos and don'ts to consider when completing the DR 835 form.

Do:
  • Read the instructions carefully. Before filling out the form, make sure you thoroughly understand every section. This ensures that the document accurately reflects your wishes.
  • Clearly identify the representative(s). Provide complete information, including name(s), address(es), and phone number(s), to avoid any confusion about who has the authority to act on your behalf.
  • Specify the tax matters and years. Be precise about the scope of authority you're granting, including the types of taxes, years, and periods involved. This helps in limiting access to only what's necessary.
  • Keep a copy for your records. After completing and submitting the form, make sure to keep a copy for your personal records. This is important if any disputes or questions arise in the future.
  • Revoke previous POAs if needed. If appointing a new representative, clearly state that previous POAs are revoked, preventing confusion about who can act on your behalf.
  • Ensure all necessary signatures are in place. The form is not valid without your signature and the representative’s acceptance signature. Double-check to make sure nothing is missed.
Don't:
  • Leave sections blank. Incomplete forms could be rejected or cause delays. If a section does not apply, consider marking it as "N/A" instead of leaving it empty.
  • Sign without reviewing. It’s tempting to skim through documents, especially those filled with legal terminologies, but take your time. Review each section to ensure it accurately represents your wishes.
  • Forget to check the representative’s qualifications. Not everyone may be authorized or adequately experienced to handle your tax matters. Verify their credentials and experience first.
  • Use unclear language. Ambiguities in the document can lead to misinterpretations. Use clear and concise language to outline the powers being granted.
  • Assume it’s valid in all situations. The DR 835 is generally accepted for state tax matters in its jurisdiction, but if federal matters are involved, a separate form (IRS Form 2848) is required.
  • Overlook state-specific requirements. Each state may have unique requirements or additional forms. Make sure the DR 835 meets all necessary criteria for your specific situation.

By following these guidelines, you can help ensure that your Tax POA DR 835 form is filled out correctly and effectively grants the authority you intend to your designated representative. Remember, this document plays a crucial role in managing your tax affairs, making it imperative to approach with diligence and care.

Misconceptions

Navigating through the complexities of tax forms can be a daunting task. The Tax Power of Attorney (POA) DR 835 form is no exception, surrounded by its fair share of misconceptions. Let's debunk some of the most common myths and provide you with the clarity needed to handle this document with confidence.

  • It grants unlimited power. This is a common misconception. In reality, the DR 835 form allows you to specify exactly what financial powers you are granting to your representative. This can range from accessing your tax records to making certain tax election decisions on your behalf, but it doesn't mean they have unlimited control over all your financial affairs.
  • It's too complicated to fill out. While tax forms can be intimidating, the DR 835 is relatively straightforward if you take it step by step. There are clear instructions on the form itself, and many resources available to help guide you through the process.
  • It’s only for individuals with complicated taxes. People often think that a Tax POA is only necessary for those with complex tax situations. However, it can be useful in many scenarios, such as if you’re abroad during tax season or if you need someone to handle tax matters for a deceased relative.
  • Any POA form will work for tax matters. This is not the case. The DR 835 form is specifically designed for tax matters, authorizing individuals to handle your taxes in ways that general POA forms do not cover. Using the correct form ensures that your representative can legally carry out the tasks you have assigned.
  • Once signed, it's permanent. Many believe that once a Tax POA is in effect, it cannot be revoked. On the contrary, you can revoke it at any time as long as you are mentally competent. This can be done by notifying your representative in writing or by executing a new POA, which automatically cancels the prior agreement.
  • It allows the representative to sign your return. While the DR 835 does grant various powers, signing your tax return on your behalf is not automatically one of them. This power must be specifically granted in the POA form. Make sure to review and understand the powers being delegated.
  • Filing it with the state is always necessary. Many assume this form must be filed with the state taxation agency. However, it's often sufficient to simply provide it to your tax representative, who can then present it to the state tax authority if and when necessary. The requirement can vary, so it’s important to check with your state’s guidelines.
  • It’s only for the elderly or infirm. While it’s true that the elderly or those with health issues might have a more pressing need for a Tax POA, anyone can benefit from having one. Life is unpredictable, and having a trusted individual ready to manage your tax affairs can provide peace of mind in a range of situations.

In summary, the DR 835 Tax Power of Attorney form is a flexible, revocable tool designed to help individuals manage their tax matters through a trusted representative. Clearing up these misconceptions can help you better understand its purpose and functionality, making tax season a little less stressful.

Key takeaways

When preparing to fill out and use the Tax Power of Attorney (POA) DR 835 form, understanding its key aspects is crucial. This document plays a significant role in handling your tax matters, allowing you to designate someone to act on your behalf. Here are seven key takeaways to ensure the process is handled effectively and accurately:

  1. Familiarize Yourself with the Form: Before completing the Tax POA DR 835, it's essential to thoroughly review the form. Understanding each section will assist you in providing accurate information, thereby avoiding any potential complications.
  2. Choose a Trustworthy Agent: The person you appoint as your agent should be someone you trust implicitly. This individual will have the authority to make tax-related decisions in your stead, so choosing someone who is reliable and has a good understanding of tax matters is imperative.
  3. Be Specific in Granting Authority: Precisely define the extent of the authority you're granting your agent. The DR 835 form allows for specific tax matters and years to be outlined, ensuring your agent only has the power where and when you see fit.
  4. Sign and Date Accurately: Your signature and the date are crucial components that validate the form. Ensure that these elements are properly executed, as any discrepancy can render the document invalid.
  5. Witness and Notarization Requirements: Pay attention to any requirements for witnessing or notarizing the document. These legal formalities add a layer of verification to the POA, making it a legally binding document.
  6. Keep Copies for Your Records: Once the DR 835 has been completed and submitted, retain copies for your personal records. Having this documentation on hand will be invaluable for future reference or in the event of a dispute.
  7. Understand Revocation Procedures: Situations may change, and you might need to revoke the POA. Ensure you understand the process for revocation, so you can retain full control over your tax matters as needed.

Handling tax matters with the DR 835 form involves thoughtful consideration and precise action. By following these guidelines, you can ensure a smoother process, whether you're dealing with routine tax issues or specific tax-related transactions.

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