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 who authorize a representative to have Power of Attorney on their behalf for state tax matters must have a properly completed POA-1 form, which must be submitted to DOR in one of the following ways:
- By mail with a hardcopy of the original
- By fax as a copy of the original
Once DOR has received the properly completed POA-1, a DOR employee can speak with the representative about the specific tax type and period indicated on the POA-1 form. Please note that the POA-1 form does not need to be notarized.
The Indiana Taxpayer Information Management Engine (INTIME) - DOR's new, 24/7, self-service e-portal allows tax preparers to submit an electronic Power of Attorney (or ePOA) to streamline the establishment of a POA relationship as noted in this chart.
INTIME enables businesses and individuals to view account information and correspondence online, register tax accounts, file and pay their taxes online. Through INTIME, tax preparers also have increased access and functionality including:
- Access to view and manage multiple customers under one login
- Ability to file returns, make payments, and view file and pay history for clients
- Ability to view and respond to correspondence for clients
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 DOR?
POAs expire after five years. Therefore, every five years your client will need to renew the POA.