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Understanding the intricacies of tax-related documentation is crucial for individuals and professionals navigating their fiscal responsibilities and rights. Among these key documents is the Tax Power of Attorney (POA) DR 835 form, a pivotal tool in authorizing a designated individual or organization to handle tax matters on one's behalf. This form plays a vital role in providing the necessary legal standing for appointees to communicate with tax agencies, make decisions, and execute actions regarding the principal's tax affairs. Its significance is underscored by its comprehensive coverage of tax issues, encompassing the authority to obtain confidential tax information and take substantive actions. The DR 835 form not only offers peace of mind by ensuring that tax matters are handled by someone trusted, especially when the principal cannot do so personally but also stipulates the scope and limitations of the agent's powers, reflecting a balance between authority and accountability. Furthermore, understanding this form's requisites, from its proper completion to the specific conditions under which it becomes effective, is indispensable for its successful execution. This introduction aims to shed light on these major aspects, guiding individuals through the nuances of the Tax POA DR 835 form.

Form Preview Example

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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.

______________________________________________________________________________________________________________________________________

______________________________________________________________________________________________________________________________________

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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

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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.

File Characteristics

Fact Name Description
Purpose The Tax POA (Power of Attorney) DR 835 form is used to grant authority to another person to discuss with the tax authorities and make decisions regarding the tax matters of the individual or entity.
Form Users Individual taxpayers, corporations, partnerships, and other entities in need to authorize another person to handle their tax affairs often use this form.
State-Specific This form is specific to the state governing the legal tax matters of the entity or individual. The applicability and requirements of the form may vary depending on the state’s law.
Governing Laws State tax codes and regulations outline the use, filing requirements, and the extent of authority granted through the DR 835 form. These laws ensure the form is properly executed and honored by the tax authority.

Steps to Writing Tax POA dr 835

Filling out the Tax Power of Attorney (POA) form, officially known as DR 835, enables individuals to grant another person the authority to handle their tax matters. This action might be necessary for various reasons such as needing assistance with tax filings, or if someone is unable to manage their tax affairs due to health issues or upcoming travel. The process involves providing detailed information to ensure that the designated representative can act effectively on behalf of the individual. Accuracy and attention to every section on the form are crucial for a smooth authorization process. Here are the steps required to complete the DR 835 form:

  1. Begin by entering the date the POA is being executed.
  2. Next, fill in the full legal name and address of the taxpayer(s) granting the power. If the POA is for a married couple filing jointly, include both spouses' information.
  3. Include the taxpayer(s)' phone number and email address to ensure they can be contacted regarding any tax matters.
  4. Provide the representative's full legal name, address, phone number, and email address. This is the individual or entity being granted the power to act on the taxpayer's behalf.
  5. Specify the tax matters and years for which the POA is granted. It's important to be clear and precise to avoid any confusion regarding the scope of authority given.
  6. Detail any specific powers being granted or withheld from the representative. This is where one can limit the actions the representative is authorized to take.
  7. The taxpayer(s) must sign and date the form. If the POA is for a married couple filing jointly, both spouses must sign.
  8. If applicable, the representative should also sign and date the form, acknowledging their acceptance of the appointed duties.

After completing the DR 835 form, it should be reviewed for accuracy and then submitted as directed by the instructions. Submission might involve mailing or electronically sending the form to the relevant tax office. Once the form is processed, the representative will have the legal authority to deal with tax matters on behalf of the individual or entity. It's important to keep a copy of the completed form for personal records. Moving forward, the individual or entity that granted the power should maintain regular communication with their representative to ensure their tax affairs are being handled as desired.

Important Details about Tax POA dr 835

What is the Tax POA DR-835 form?

The Tax Power of Attorney (POA) DR-835 form is a document that allows an individual or entity, known as the principal, to grant authority to another person, known as an agent or attorney-in-fact, to handle matters related to their taxes. This form is specifically used within certain jurisdictions and enables the agent to communicate with tax authorities, make decisions, and perform actions regarding the principal’s taxes on their behalf.

Who can be appointed as an agent on the DR-835 form?

Any individual who is not legally barred from serving as an agent can be appointed. This includes family members, friends, or professionals like accountants and attorneys. It is important to choose someone trustworthy and knowledgeable about tax matters, as they will have significant authority over your financial and tax affairs.

How do I complete the DR-835 form?

To complete the DR-835 form, you must provide detailed information about the principal and the agent, including their full names and addresses. The specific tax matters and years for which the agent is granted authority must be clearly listed. Both the principal and the agent must sign the form, and depending on jurisdiction requirements, witness signatures or a notary acknowledgment may also be necessary. Detailed instructions are typically available on the form or the website of the relevant tax authority.

Is the DR-835 form valid indefinitely?

No, the DR-835 form is not valid indefinitely. The duration of its validity can vary based on the specifications made within the document by the principal or applicable state laws. Some forms allow the principal to set a specific end date, while others remain in effect until formally revoked, or until a certain condition, such as the principal's death or incapacitation, occurs.

Can the DR-835 form be revoked?

Yes, the principal can revoke the DR-835 form at any time provided they are of sound mind. To do so typically requires a written notice of revocation to both the agent and any relevant tax authorities where the form was filed. It is recommended to also provide this notice to any institutions or entities that were aware of the original POA's existence to ensure all parties know the agent’s authority has ended.

Does the agent receive any compensation for their services?

Whether an agent receives compensation for their services under the DR-835 form depends on the agreement between the principal and the agent. The form itself or accompanying documentation can specify arrangements for compensation. In the absence of such agreements, the agent typically does not receive compensation beyond reimbursement for out-of-pocket expenses related to their duties.

What should I do if the Tax authority does not recognize the DR-835 form?

If a tax authority does not recognize the DR-835 form, first verify that you have completed, signed, and filed the form according to the authority's requirements. It's possible additional documentation or a different form is required. Contact the tax authority directly to understand any issues or discrepancies. If difficulties persist, consulting a tax professional or attorney who can provide specific advice and assistance might be necessary.

Common mistakes

Filling out the Tax Power of Attorney (POA) form, also known as the DR 835 form, is a critical step for individuals or businesses that need to grant authority to someone else to handle their tax matters. However, it's common for people to make mistakes during this process, which can lead to unnecessary delays or complications. Understanding these pitfalls is the first step toward avoiding them.

One of the most frequent errors is failing to provide complete information about the taxpayer. This form requires detailed identification information, including the taxpayer's full name, identification number (such as a Social Security Number or Employer Identification Number), and address. Incomplete or incorrect information can lead to the rejection of the form by the tax authority because they cannot properly identify the taxpayer.

Another common mistake is not specifying the tax matters and years or periods for which the POA is granted. The DR 835 form allows individuals to designate authority for specific tax types and for particular years or periods. When this section is left blank or filled out incorrectly, it creates confusion about the extent of the authority granted. As a result, the appointed representative may be unable to act on the taxpayer's behalf as intended.

Individuals often overlook the importance of selecting the right representative. It's crucial to choose someone who is not only trustworthy but also has the appropriate expertise in tax matters. This representative will have access to sensitive information and the authority to make decisions that could significantly impact the taxpayer's financial health. Therefore, carefully consider who is given this power and ensure they have the qualifications necessary to manage your tax affairs effectively.

Not properly signing and dating the form is another oversight that can invalidate the entire document. The DR 835 form requires the taxpayer's signature to be witnessed and, in some cases, notarized. Failing to meet these requirements can lead to the form being considered invalid. Moreover, if the taxpayer is a business entity, the form may require the signature of an authorized individual and documentation proving their authority to sign on behalf of the business.

Finally, people often fail to revoke previous POAs when filing a new one. If you have previously submitted a Tax POA form and are filing a new one, it's essential to indicate that the new form supersedes any prior authorizations. Without this clarification, both the old and new forms might remain active, leading to confusion about who legally represents the taxpayer's interests.

In sum, by avoiding these common mistakes, taxpayers can ensure that their Tax POA forms are filled out correctly and effectively, granting the right individual the authority to manage their tax matters without delay or confusion.

Documents used along the form

When dealing with matters related to the Tax Power of Attorney (POA) DR 835 form, it's essential to have a clear understanding of the supplementary documents that often accompany it. These documents play a vital role in ensuring thorough representation and compliance with tax matters. The Tax POA allows a designated individual, usually a tax professional, to act on behalf of another person in tax affairs. Along with this crucial form, several other documents are frequently required to provide comprehensive support and clarification. The following list covers some of these important documents and briefly describes their purpose.

  • Form 1040: This is the U.S. individual income tax return form. It's commonly required alongside the Tax POA to provide a detailed account of the taxpayer's income, deductions, and credits to the tax representative.
  • W-2 Forms: These documents are used to report wages earned and taxes withheld by an employer. They are crucial for accurately preparing income tax returns.
  • 1099 Forms: These forms report various types of income other than wages, salaries, and tips. For individuals who are self-employed, receive interest, dividends, or government payments, these documents are essential.
  • Schedule C: This form is used by sole proprietors to report the profit or loss from a business. It is necessary for tax representatives to understand the business's financial standing over the fiscal year.
  • Bank Statements: These are often required to provide a comprehensive understanding of the individual's financial transactions over the year, important for accurate tax filing.
  • Previous Year's Tax Return: Having access to the previous year's tax return can be incredibly helpful for a tax representative. It offers a baseline and helps identify any recurring deductions or credits.
  • Identity Verification Documents: To comply with legal requirements, documents verifying the identity of the individual giving power of attorney, such as a driver's license or passport, may be necessary.

Together with the Tax POA DR 835 form, these documents create a fuller picture of the taxpayer's financial and tax situation, allowing the authorized representative to act more effectively and accurately. Each document serves its unique purpose, contributing to a more streamlined and efficient handling of tax matters. It is important for individuals to gather these documents in advance to ensure a smooth process for both themselves and their representatives.

Similar forms

The Tax Power of Attorney (POA) DR 835 form is quite similar in function and purpose to the IRS Form 2848, Power of Attorney and Declaration of Representative. Both documents allow individuals to grant another person the authority to handle their tax matters. The key similarity lies in their ability to enable a representative, often a tax professional, to communicate with tax agencies, respond to inquiries, and make decisions regarding taxation on behalf of the individual. This representative can receive confidential tax information and take actions like negotiating and agreeing to tax payment plans.

Another document akin to the Tax POA DR 835 is the Health Care Power of Attorney. While the DR 835 pertains to tax matters, the Health Care Power of Attorney focuses on medical decisions. Both documents are fundamental in allowing an appointed agent to act in the best interest of the individual, whether for health or financial matters. However, the former deals with consent to medical treatments or interventions when an individual is unable to make those decisions, illustrating a parallel in the delegation of authority across different aspects of one’s life.

The General Power of Attorney form also shares fundamental similarities with the Tax POA DR 835, as it encompasses a broader scope of legal and financial decision-making powers, including but not limited to tax matters. This document enables the appointee to handle a variety of tasks, such as managing financial accounts and real estate transactions, in addition to tax matters, essentially making it a more comprehensive delegation tool.

The Durable Power of Attorney for Finances is another document related to the Tax POA DR 835, specifically in its application to financial matters. The durable nature of this power means it remains in effect even if the individual becomes incapacitated. While it covers a broader range of financial activities, such as managing investments or paying bills, including taxes, its durability and financial focus make it akin to the Tax POA DR 835, specifically in ensuring continuous management of financial affairs.

Similarly, the Limited Power of Attorney is conceptually related to the Tax POA DR 835 form but with a more narrow focus. It grants specific powers to an agent for a limited purpose or period, which might include tax-related functions but confines to a particular transaction or defined task. This document’s significance lies in its provision for a customizable and tightly controlled delegation of authority, echoing the targeted purpose of the Tax POA DR 835 in handling tax matters.

The Springing Power of Attorney shares a strategic similarity with the Tax POA DR 835, although its activation is based on certain predefined conditions, usually the principal's incapacitation. Like the Tax POA, it's a planning tool that ensures someone trusted can manage important matters, including taxes, when the individual is unable to do so themselves. Its unique feature is the conditional aspect, which adds a layer of control over when the powers are granted.

Lastly, the Estate Tax Power of Attorney is closely related to the Tax POA DR 835, focusing specifically on handling an individual’s estate and related tax issues. It grants the agent authority to manage taxes pertinent to the estate of a deceased individual, tackle filings, and address tax liabilities. This particular POA is crucial for estate planning and administration, showing a specialized use of authority similar to how the Tax POA DR 835 allows for tax matters management during the individual’s lifetime.

Collectively, these documents underscore the importance and diversity of powers of attorney in legal and personal planning. Each serves a specific role, from broad financial management to specific health decisions, yet all relate back to the core function of the Tax POA DR 835: delegating authority to a trusted individual to perform actions on one's behalf for their benefit.

Dos and Don'ts

When managing tax matters, it's crucial to properly fill out the Power of Attorney (POA) form, specifically the Tax POA DR 835 form. This document legally authorizes another person to handle your tax affairs, making its accuracy and completeness paramount. Here are a list of do's and don'ts that can guide you through the process effectively.

Do's:
  • Review the form in its entirety before starting. Make sure you understand every section to avoid errors and ensure you're providing the correct information.
  • Use black ink or type your responses. This makes the form easier to read for tax officials and helps prevent misunderstandings.
  • Include all requested details. Provide complete information for both the taxpayer and the representative, including full names, addresses, and identification numbers.
  • Be specific about the tax matters and periods. Clearly define the scope of authority you're granting, including the types of taxes, tax form numbers, and the tax years or periods involved.
  • Sign and date the form. Your signature and the date are essential for the form’s validity. Ensure that any other required parties also sign the document as specified.
  • Keep a copy for your records. It's important to have your own record of the form after it's submitted in case any questions or issues arise later.
Don'ts:
  • Don’t leave sections blank. If a section doesn't apply to your situation, fill it in with “N/A” (not applicable) instead of leaving it empty. This shows that you did not overlook the section.
  • Don’t use correction fluid or tape. Mistakes should be cleanly crossed out with a single line, and the correct information should be clearly written above or beside it. Using correction fluid or tape can make parts of the form unreadable and may lead to processing delays.
  • Don’t forget to revoke previous POAs if necessary. If you’re filing a new POA to replace an existing one, ensure to indicate that previous authorizations are revoked. This helps prevent confusion or conflicts of authority figures.
  • Don’t neglect to specify expiration dates. If you want the POA to have a specific end date, mention it clearly on the form to avoid any indefinite authorizations.
  • Don’t submit without reviewing. Always double-check the form for accuracy and completeness before submission. An oversight can result in delays or the need to resubmit the form.
  • Don’t hesitate to seek professional help. If you’re uncertain about how to fill out the form properly, consulting with a tax professional or lawyer can prevent potential legal issues in the future.

Misconceptions

The Tax Power of Attorney (POA) DR 835 form is a crucial document that allows a designated person or organization to handle tax matters on behalf of another individual. Despite its significance, several misconceptions exist about how it functions, its capabilities, and its limitations. Understanding these misconceptions is essential for both the person giving the power and the person receiving it.

  • It grants unlimited power: A common misconception is that the DR 835 form gives the appointed individual unlimited power over all financial matters. In reality, the form specifically limits the authority to tax-related issues with the agency it's filed with, and the granter can further narrow these powers as they see fit.

  • Only family members can be appointed: Some believe that only family members can be designated as agents. However, any trusted individual or entity, such as a certified public accountant (CPA) or a tax attorney, can be appointed, allowing for professional management of tax matters.

  • It's effective immediately and forever: Another misunderstanding is that once the DR 835 is signed, it remains in effect indefinitely. The truth is that the person granting the power can set an expiration date, and the document can also be revoked at any time, provided the revocation is communicated to the concerned tax agency.

  • A notary’s signature is always required: The requirement for notarization varies. While some jurisdictions may require the form to be notarized to ensure its validity, others do not. It's important to check the specific requirements of the agency where the form will be filed.

  • The form covers tax matters in all states: It's a common mistake to think that a DR 835 form filed in one state would be applicable for tax purposes in all states. This form is typically state-specific, and separate forms may need to be completed for tax matters in different states.

  • Filing the form with the IRS: Another misconception is that the DR 835 form should be filed with the Internal Revenue Service (IRS). The DR 835 is generally used for state tax matters, and federal tax matters require a different form, such as the IRS Form 2848, Power of Attorney and Declaration of Representative.

  • It allows the agent to delegate their authority: People often mistakenly believe that the appointed agent can delegate their authority to another person. Typically, unless explicitly stated in the document, the designated agent cannot pass on their authority to act on behalf of the grantor to anyone else.

Dispelling these misconceptions is vital for the effective and intended use of the DR 835 form. By understanding the specific functions, limitations, and requirements of this legal document, individuals can ensure that their tax matters are handled accurately and securely.

Key takeaways

Filling out and using the Tax Power of Attorney (POA) DR 835 form is a critical step for individuals who wish to authorize someone else to handle their tax matters with the taxing authority. This form empowers a designated representative to act on behalf of the taxpayer. Understanding the appropriate way to complete and use this form can ensure that tax matters are handled efficiently and accurately. Here are five key takeaways you should know:

  • Proper Identification of Parties: It's essential that the taxpayer's and the representative’s information is accurately filled out on the form. This includes full names, addresses, and taxpayer identification numbers or Social Security numbers. Making sure these details are correct ensures the taxing authority can correctly identify the taxpayer and the authorized representative.
  • Specify Tax Matters: The form requires detailed information about which tax matters and tax periods the representative is authorized to handle. Being specific about the years and types of taxes ensures there are no misunderstandings about the extent of the representative’s authority.
  • Multiple Representatives: The DR 835 form allows the appointment of more than one representative. In cases where multiple representatives are appointed, it is crucial to specify how the taxing authority should distribute correspondence, and whether these representatives are granted the authority individually or must act together.
  • Signature and Date: A critical step is the taxpayer’s signature and the date on the form. Without the taxpayer's signature, the form is not valid. The date of the signature also determines the form's effectiveness, as some authorities might have restrictions on how long a POA remains valid.
  • Revocation of Prior POAs: Completing a new DR 835 form may automatically revoke prior tax POAs unless stated otherwise. If the taxpayer wishes to maintain previous POAs while also authorizing a new representative, they must explicitly indicate this on the form.

For individuals aiming to manage their tax affairs through a representative, the Tax POA DR 835 form is a powerful tool. Attention to detail and understanding the form’s requirements can make the process smoother and help maintain the taxpayer's and representative's relationship with the tax authority on solid ground.

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