Montana Power of Attorney

Power of Attorney
Power of Attorney (POA) and Declaration of Representative
Power of Attorney (POA) and
Declaration of Representative

POA
V5 8/2025
Clear Form

File online at https://tap.dor.mt.gov.

Part I – Taxpayer Information
Name
Mailing Address
City
Email

Part II – Representative(s) Information

SSN/FEIN
Phone
State
ZIP

Name
Mailing Address
City
Email

SSN/FEIN
Phone
State
ZIP

Name
Mailing Address
City
Email

SSN/FEIN
Phone
State
ZIP

Part III – Tax Matters and Tax Years Covered; Duration of Authorization
You may specify which tax matters and tax periods you are authorizing the representative to access.
If you do not specify any tax matters or tax years, you are authorizing the representative to access
all tax types and tax years available.
Provide specific tax matters and tax years.
Tax Period
Start Date
End Date
All Tax Matters
MM D D Y Y Y Y MM D D Y Y Y
Individual Income Tax M M D D Y Y Y Y M M D D Y Y Y
Corporation Income Tax M M D D Y Y Y Y M M D D Y Y Y
S Corporation
MM D D Y Y Y Y MM D D Y Y Y
Partnership
MM D D Y Y Y Y MM D D Y Y Y
Withholding Tax
MM D D Y Y Y Y MM D D Y Y Y
Other (please explain) M M D D Y Y Y Y M M D D Y Y Y
Tax Matters

Authorize
All Tax Years
Y
Y
Y
Y
Y
Y
Y

Other
Unless revoked by you or the representative, this authorization is effective for 5 years OR until:
Date: M M D D Y Y Y Y
Occurrence of an event, please specify:

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Part IV – Type of Authorization (check the appropriate box):

a.	Information or Records Receipt Only
Department employees can only provide the taxpayer’s confidential information or
records specified in Part III (above) to the representative.
b.	Representation
Department employees can provide confidential information to the representative and
discuss the information. Representatives can receive and inspect confidential information.
c.	Decision-making authority / Attorney / Attorney-in-fact
Department employees can provide confidential information to the representative, can
discuss the information, and the representative can act on the taxpayer’s behalf for all
purposes, including settlement and waiver of appeal rights.

Part V – Revoke Representative(s)

Revocation of an Existing Power(s) of Attorney (for Taxpayer use only)
Mark this box to revoke an existing POA on file with the department.
Names of existing Representative(s) to be revoked
Mark this box to revoke all existing POA Representatives on file with the department.

Part VI – Taxpayer Signature

If signed by a corporate officer, partner, guardian, tax matters partner, executor, receiver,
administrator, fiduciary, trustee, or immediate family member on behalf of the taxpayer, the
undersigned certifies their authority to execute this form on the taxpayer’s behalf under penalty of
false swearing, pursuant to 45-7-202, MCA.
If not signed and dated, this Power of Attorney will not be in effect and the taxpayer will be notified.
Signature X

Date M M D D Y Y Y Y

Printed Name

Title

Power of Attorney (POA) and Declaration of Representative

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Part VII – Declaration of Representatives
I declare under penalty of false swearing, pursuant to 45-7-202, MCA, that:
●	 I am authorized by the taxpayer identified in Part I for the tax matters specified in Part III; and
●	 My relationship to the taxpayer:
a.	Attorney or attorney-in-fact – licensed to practice law in the jurisdiction shown below.
b.	Certified Public Accountant – duly qualified to practice as a certified public accountant in the
jurisdiction shown below.
c.	IRS Enrolled Agent or Accountant, etc.
d.	Officer – a recognized officer of the taxpayer.
e.	Family member – a member of the taxpayer’s immediate family (for example: spouse, parent,
child, grandparent, stepparent, stepchild, brother, or sister).
f.	 Other (for example: an employee of the taxpayer (e.g. business manager, accountant) or
agent under contract with the taxpayer).
Representative Name

Designation –
Insert letter
from above (a-f)

Relationship to Taxpayer
(See instructions
for Part II)

Signature (Required)

Part VIII – Representative(s) Withdrawal (for Representative use only)
Withdrawal from an existing Power of Attorney of a taxpayer.
Signature X

Date M M D D Y Y Y Y

Printed Name

Phone

Email

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Instructions for Power of Attorney

Authorization to Disclose Tax Information
Purpose. This form may be used by a taxpayer to
authorize a representative to: (1) receive and/or
inspect the taxpayer’s confidential tax information
from the Department of Revenue (department)
only; (2) receive and discuss a taxpayer’s
confidential tax information with the department;
(3) appear before the department on the
taxpayer’s behalf as the taxpayer’s representative
for all tax matters including decision-making,
settlement, or an appeal (or waiver) of a taxpayer’s
dispute; or (4) amend or revoke an existing Power
of Attorney on file with the department.
If you do not specify the tax matters and periods, the
representative will have access to all tax matters and
years until you revoke their authorization.

Notices:

●	 Spouses filing a joint return must
each complete a separate form for the
representative, even for joint representation
by a common representative.
●	 This form may not be used in connection
with a deceased taxpayer. In such a
case, the department requires letters of
appointment for the personal representative
or a court order appointing the representative
of the decedent’s estate.
●	 The department will accept a copy of the
taxpayer’s completed IRS Form 2848 (Power
of Attorney and Declaration of Representative)
if the form includes the tax type, the tax form
number and years or periods authorized by
the taxpayer for the representative.

Part I – Taxpayer Information

Individual. Enter your name, mailing address, social
security number (SSN), telephone number, individual
taxpayer identification number (ITIN) and/ or federal
employee identification number (FEIN) if applicable.
Do not use your representative’s address or post
office box for your own. If your tax return includes
a sole proprietorship (federal Schedule C) and you
want to allow someone to represent you for both
personal and business tax matters, you need to
submit separate POA forms - one for each. Be sure
to include your SSN (or ITIN) and business FEIN as
taxpayer identification numbers.

C Corporation, S corporations, partnership,
limited liability company or association.
Enter the name, business address, federal employer
identification number (FEIN), and telephone number.
If this form is being prepared for a C corporation
filing a combined tax return, a list of subsidiaries
is not required. This Power of Attorney applies to
all members of the combined tax return.
Trust. Enter the name, title, address of the
trustee, the name and FEIN of the trust, and
telephone number.
Estate. Enter the name of the decedent, the
estate’s FEIN for the taxpayer identification
number or, if the estate does not have a FEIN,
the decedent’s SSN (or ITIN).

Part II – Representative(s) Information.

Enter your representative’s full legal name.
Use the identical full name on all submissions
and correspondence. Enter the representative’s
telephone number, mailing address and e-mail
address, if applicable.
A personal representative, trustee, or other fiduciary
has the requisite authority to handle tax matters
before the Department of Revenue without this form.
If a trust, estate, guardianship, or conservatorship
wants another representative to work with
the department on tax matters, the personal
representative, trustee, or other fiduciary must
complete this form and authorize the representative
with a Power of Attorney.

Part III – Tax Matters and Tax Years
Covered; Duration of Authorization

A taxpayer may designate/limit specific tax matters
and tax years by checking the appropriate boxes to
indicate either selected years or all tax matters and
all tax years. The taxpayer must indicate the tax
years on the appropriate tax matter lines to authorize
their representative to receive, inspect, and discuss
these matters with the Department of Revenue.
You may list any tax years or periods that have
already ended as of the date you sign the form.
If the matter relates to estate tax, enter the date
of the decedent’s death instead of a tax year.

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Please indicate the duration you would like the
authorization to be effective. If you do not provide
a date or a description of a specific event, the
authorization will expire in 5 years, and you must
file a new authorization.

Limited Liability Company (LLC). If the LLC is
member-managed, all members must sign, unless
one member is authorized to act in the name of
the LLC. If the LLC is manager-managed, the
manager must sign.

Part IV – Type of Authorization

Estate, trust, or other fiduciary. As discussed
in Part II, Representative Information, if a trust,
estate, guardianship, or conservatorship wants an
individual other than the personal representative,
trustee, or other fiduciary to handle tax matters
before the Department of Revenue, the personal
representative, trustee, or other fiduciary must
complete this form and designate the other individual
with the Power of Attorney. Thus, the personal
representative of an estate must sign.

If you are adding a new representative, ensure
you check one of the three boxes to indicate
what type of authorization you are providing
your representative. A disclosure authorized by
this form may take place by telephone, letter,
facsimile, email or personal visit.
Note: By checking the ‘yes’ box on the individual
tax return next to the question. ‘Do you want
to allow another person (third-party designee)
to discuss this return with us?’ You authorize
Department of Revenue employees to discuss
this tax return with the designated third party.
However, they cannot discuss any other matters,
such as outstanding tax liabilities, unless a
completed Power of Attorney form is provided.

Part V – Revoke Representatives

To revoke current representation, check one
of the two boxes provided in this section to
either revoke specific individuals or to revoke
all existing representatives. Representatives
listed in Part II will not be affected by this part.
Part VI, Taxpayer Signature is required for this
part to be processed.

Part VI – Taxpayer Signature

Individual. You must sign and date the form.
If you file a joint return, your spouse must execute
his or her own Montana Power of Attorney to
designate a representative.
Corporation or Association. An officer having
authority to bind the corporation must sign.
Partnership. All partners must sign unless one
partner is authorized to act in the name of the
partnership. A partner is authorized to act in the
name of the partnership if, under Montana law,
the partner has authority to bind the partnership.
If there is any doubt whether a partner has the
authority to bind the partnership, it is best that all
partners sign the form.

The trustee of a trust must sign. If a guardian or
conservator has been appointed for a taxpayer, the
guardian or conservator must sign. In all cases, the
fiduciary must include the representative capacity in
which the fiduciary is signing, such as “John Doe,
guardian of Jane Doe.”

Part VII – Declaration of Representative

The representatives must enter the applicable
role/designation (items a through f) and provide
a brief description of the representative’s
relationship to the taxpayer.
a.	Attorney – enter the two-letter abbreviation
for the state in which the attorney is admitted
to practice.
b.	Certified Public Accountant – enter the
two-letter abbreviation for the state in which
the CPA is licensed to practice.
c.	IRS Enrolled Agent, Accountant, or other
tax professional authorized to represent
the taxpayer.
d.	Officer – Enter the title of the officer (for
example, President, Vice President,
Secretary, etc.)
e.	Family member – enter the relationship to
the taxpayer (for example, spouse, parent,
child, brother, sister, etc.).
f.	 Other – Identify the type of representative
and include a brief description of the
representative’s relationship to the taxpayers.
The representatives you name must sign and
date the Declaration of Representative.

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Part VIII – Representatives Withdrawal

If you are a representative and want to withdrawal
an existing POA, write REVOKE across the top of
the form and fill out Part I, Taxpayer Information
and Part VIII, Representatives Withdrawal. Then
submit the form as indicated below in the Filing
this Form portion.
If you would like to withdrawal from all accounts
that you represent, please go to the Montana
TransAction Portal.

Filing this Form
●	 File this form online using the TransAction
Portal: https://tap.dor.mt.gov.
●	 Fax the completed form to (406) 444-7723.
●	 Electronically send through Montana File
Transfer Service. (FTS) You can create a
Montana File Transfer Service account at
transfer.mt.gov. Through your FTS account
send POA to [email protected].
●	 Mail the completed form to:
Montana Department of Revenue
340 N. Last Chance Gulch
PO Box 5805
Helena, MT 59604-5805
Questions? Please call us at (406) 444-4457, or
Montana Relay at 711 for the hearing impaired.

File online
at
https://tap.dor.mt.gov.

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