Power of Attorney Procedures and Form
Power of Attorney allows an individual to act as the authority for another person in specific instances. Indiana Department of Revenue (DOR) requires a Power of Attorney form (POA-1) for customers to authorize another person to have access to their information.
Taxpayers wishing to authorize a representative to have Power of Attorney on their behalf for state tax matters need to know the following:
A properly completed POA-1 form must be submitted to DOR
- By mail with a hardcopy of the original
- By fax as a copy of the original
Only when DOR has received the properly completed POA-1 can a DOR employee speak with the representative about the specific tax type and period indicated in the POA-1 form. Please note that the POA-1 form does not need to be notarized.
Contact and Mailing Information:
Indiana Department of Revenue
P.O. Box 7230
Indianapolis, IN 46207-7230
Phone: (317) 232-2240
Fax: (317) 615-2605
Power of Attorney Frequently Asked Questions
- Can I submit the POA-1 form for my client?
Yes, Power of Attorney (POA) representatives may submit the POA-1 form for their clients. The POA representative should verify that all information has been properly completed and signed.
- If I complete the POA-1 form, will I begin receiving copies of all letters mailed from the Department to my client?
No, the POA-1 form does not authorize the POA representative to receive the same correspondence sent from DOR to the taxpayer. Completing a POA-1 form only allows DOR to speak with the taxpayer’s POA representative.
- I’ve entered my company name on the POA-1 form. Can the Department talk with anyone who works at my firm?
No, a company cannot be represented on the POA-1 form. By law, the Department can accept only an individual’s name as a POA representative. The Department will not accept a POA-1 form that does not have a designated POA representative from a company.
- Can I send the Department the Internal Revenue Service’s POA form as long as it lists the Indiana tax types?
No, the Department will not accept the Internal Revenue Service’s POA form. A POA-1 form must be completed.
- When will my client's POA expire with the Department?
POAs expire after five years. Therefore, every five years your client will need to renew the POA.