Power of Attorney Procedures and Form

Although a tax practitioner may have a POA to manage a client’s tax accounts, an electronic Power of Attorney (ePOA) is needed to ensure the security of a client’s INTIME account information.

Requesting ePOA access is done through a tax practitioner’s INTIME account. To initiate an ePOA access request in INTIME, click the “All Actions” or “Preparer Actions” tab, then select the “Request POA Access” link and follow the prompts. The client will be notified that the request has been submitted and can log in to their INTIME account to review and approve.

Once approved by the client, you will be able to see the same information and perform the same actions in INTIME as your client.

Step-by-step guides for Tax Practitioners and Clients are available to help with approving ePOA via INTIME and authorizing tax practitioner access to a client’s tax account(s).

The best way to proceed is to have the client create a logon for their INTIME account. If the client does not have the information on hand to validate the account, they may request a “Welcome Letter,” which will be mailed to them.

Step-by-step guides for Tax Practitioners and Clients are available to help with approving ePOA via INTIME and authorizing tax practitioner access to a client’s account(s).

An INTIME ePOA is equivalent to a Form POA-1 for the purpose of discussing tax matters. DOR reserves the right to request a Form POA-1 in certain circumstances. Generally, a Form POA-1 is not required if DOR has an approved INTIME ePOA access request on file. The INTIME ePOA only allows clients to approve access to the accounts currently in INTIME. A Form POA-1 may be needed for other tax types.

If your client does not have the ability to access INTIME to approve your request, an access request letter will be mailed to their legal address on file with DOR. The letter can be used to approve the ePOA and your access request to INTIME.

POA representatives should mail or fax their client’s signed Form POA-1 to:

Indiana Department of Revenue
P.O. Box 7230
Indianapolis, IN 46207-7230
Fax: 317-615-2605

A PDF file may also be attached to an INTIME message.

No, a company cannot be listed on a Form POA-1 as the customer’s representative. By law, DOR can accept only an individual’s name as a POA representative. A Form POA-1 without an individual listed as the customer’s designated POA representative will not be accepted.

No, DOR will not accept the IRS’s POA form. A Form POA-1 must be completed and submitted to DOR.

The POA expires after five years from the date it was signed. Therefore, your client must renew their POA with DOR every five years.