Idaho Power of Attorney – POA
Extracted from PDF file 2018-idaho-form-poa.pdf, last modified February 2018
Power of Attorney – POAEFO00104 02-07-2018 Idaho State Tax Commission Power of Attorney 1. TAXPAYER/GRANTOR INFORMATION *Taxpayer/grantor’s last name or company’s name * Taxpayer/grantor’s first name/middle initial * Taxpayer/grantor’s SSN or EIN *Spouse’s last name *Spouse’s first name/middle initial *Spouse’s SSN *Current address Daytime telephone number *City, state, ZIP Code Email address 2. REPRESENTATIVE(S) - If a representative name is provided, authorization is limited to that individual. If a company name is provided without specifying an individual, authorization is granted to employees of the company. Firm or company’s legal name PTIN, EIN, or SSN Name Telephone number *Current address Fax number *City, state, ZIP Code Email address I, or my company, am authorized to represent the taxpayer(s) identified above: *Representative or authorized individual *Signature Title (If applicable) Date Cease date of this POA (optional): _____________________________ Check here if you DON’T want the representative to receive copies of notices and communications: 3. TAX MATTERS APPROVED FOR REPRESENTATION The above representative is hereby appointed as attorney-in-fact to represent the taxpayer/grantor(s) before the Idaho State Tax Commission for the following tax or fee matter(s). You must identify the tax or fee type, permit number (if applicable), and specific periods/years. The representative(s) are generally authorized to receive and inspect confidential tax or fee information and records and perform any and all actions that the taxpayer/grantor(s) named above can perform with respect to the specified tax or fee matters listed. The authority doesn’t include the power to receive refund checks or appoint additional representatives. *Tax or Fee Types State Tax/Fee Permit Number *Tax Periods/Years (Check “All” OR mm/dd/yyyy- mm/dd/yyyy or yyyy) Individual income tax or Business income tax All Sales & use tax All Income tax withholding All Other tax/fee (specify) ______________________________ All All All Check here to revoke all prior POA(s) Check here to keep all prior POA(s) Check here to revoke the following POA(s) 4. SIGNATURE OF TAXPAYER/GRANTOR(S) _____________________________________ All parties identified in Section 1 MUST sign. If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver, administrator, or trustee on behalf of the taxpayer/grantor: I certify that I have the authority to execute this form. *Print name *Signature Title (if applicable) Date *Print name *Signature Title (if applicable) Date * Required Information. This form is valid only if all information is complete. An incomplete form will be returned to you. EFO00104p2 02-07-2018 IDAHO STATE TAX COMMISSION POWER OF ATTORNEY PURPOSE OF FORM A Power of Attorney (POA) is a legal document authorizing someone to represent you. You, the taxpayer/grantor, must complete, sign, and return this form if you want to grant power of attorney to an accountant, tax return preparer, attorney, family member, or anyone else to act on your behalf with the Idaho State Tax Commission. SPECIFIC INSTRUCTIONS SECTION 1—TAXPAYER INFORMATION Individuals Enter your name, Social Security number (SSN), Individual Taxpayer Identification Number (ITIN), and/or federal Employer Identification Number (EIN), if applicable; your street address or post office box; telephone number; and email address. If you file a tax return that includes a sole proprietorship business (Federal Schedule C) and you are authorizing the listed representative(s) to represent you for your individual and business tax matters, enter both your SSN (or ITIN) and your business EIN as your taxpayer identification numbers. Corporations, Partnerships, or Associations Enter the entity name, EIN, business address, telephone number, and email address. SECTION 2—REPRESENTATIVE(S) Enter the name, mailing address, Paid Preparer Tax Identification Number (PTIN), EIN, or SSN, telephone number, fax number, and email address of your representative. If you’re appointing a company (such as a CPA firm) as your representative, the company name is sufficient. You don’t need to specify each person who’s authorized. If you want to appoint only a specific person in the company as your representative, you must include that person’s name. Cease Date This form is effective on the date signed and will remain in effect until the cease date or until revoked. If you want the form to cease, provide a specific date on the cease date line provided, such as December 31, 2016. If you don’t provide a date, the form is in effect until revoked. If you don’t want your representative to receive copies of notices and communications that we send to you, check the appropriate box under the representative’s name and address. SECTION 3—TAX MATTERS APPROVED FOR REPRESENTATION You can use this form for any matter affecting a tax or fee that the Tax Commission administers, including audit and collection matters. It doesn’t apply to matters before other state agencies or federal agencies, including the IRS. Tax or Fee Types Check the box for the tax or fee type(s) you’re authorizing the representative to discuss. You can check the box for all tax types. State Tax/Fee Permit Number Enter the state tax/fee permit number if applicable. If you provide a permit number, authorization is limited to only that account. If you don’t provide a number, the form is valid for all accounts the taxpayer has in that tax type. Tax Periods/Years Enter the periods/years you’re authorizing the representative to discuss. You can check the box for all tax years (includes past, current, and future), list consecutive years or inclusive periods such as 2010-2015, or list specific years such as calendar year 2015. Don’t provide specific year information and check the All box. For fiscal years, enter the ending month and year. Don’t use general references such as now, present, or today. Forms with a general reference or no reference to an end date will be returned. EFO00104p3 02-07-2018 Replacing a POA You can appoint or change representative(s) at any time by submitting a POA. If you’ve previously filed a POA with the Tax Commission and are submitting another POA, you must check the appropriate box on the POA form to let us know your intent for the previously filed POA(s). If no boxes are checked, the form is considered incomplete and will be returned to you. See the box definitions below: Check here to revoke all prior POA(s) Checking this box revokes all prior POA(s) on file with the Tax Commission for the same tax matters and years or periods covered by this form. Check here to keep all prior POA(s) Checking this box keeps all prior POA(s) on file with the Tax Commission and adds this POA for the same tax matters and years or periods covered by this form. Check here to revoke the following POA(s) If you check this box, list on the line which specific POA(s) you want to revoke. Revoking a POA You may revoke a POA or the representative may withdraw at any time by submitting a copy of the previously executed POA with “REVOKE” written across the top of the form with your signature and date. You can also submit a written statement specifying your intention to revoke a POA or withdraw as the representative. You must sign and date the statement and include the name, address, and SSN/EIN of the taxpayer/grantor and the name and address of the representatives whose authority is being revoked or withdrawn. SECTION 4—SIGNATURE OF TAXPAYER/GRANTOR(S) Individuals You must sign and date the form. If you filed a joint return, your spouse must also sign and date the form. Corporations An officer with the legal authority to bind the corporation must sign and enter his or her exact title and date the form. Partnerships/LLCs If one partner or member is authorized to act in the name of the partnership or LLC, only that partner or member is required to sign and enter his or her title and date the form. Estates If there is more than one executor, only one co-executor having the authority to bind the estate is required to sign. FILING THIS FORM If you’re working with a specific section and/or employee of the Tax Commission, mail or fax the completed POA to that section and/or employee. Otherwise, mail or fax the completed form to: Idaho State Tax Commission Accounts Registration Department P.O. Box 36 Boise, ID 83722-0410 Fax: (208) 334-5364
More about the Idaho FORM POA Other TY 2018
We last updated the Power of Attorney – POA in February 2018, so this is the latest version of FORM POA, fully updated for tax year 2018. You can download or print current or past-year PDFs of FORM POA directly from TaxFormFinder. You can print other Idaho tax forms here.
Other Idaho Other Forms:
|Form Code||Form Name|
|Property Tax Reduction||Application for Property Tax Reduction|
|FORM POA||Power of Attorney – POA|
|Property Tax Reduction Instructions||Instructions for Property Tax Reduction Application|
|FORM 2||Application for Amusement Device Permit|
|Property Tax Deferral||Application for Property Tax Deferral|
Idaho usually releases forms for the current tax year between January and April. We last updated Idaho FORM POA from the State Tax Commission in February 2018.
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