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, e-services portal, allows tax preparers to submit an electronic Power of Attorney (or ePOA) to streamline the establishment of a POA relationship.
INTIME enables customers to view account information and correspondence online, pay taxes and bills, register tax accounts, file business taxes, and message securely with DOR Customer Service. 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
- Ability to request electronic Power of Attorney (ePOA) from clients to act on their behalf
Contact and Mailing Information
Indiana Department of Revenue
P.O. Box 7230
Indianapolis, IN 46207-7230
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 submit the POA-1 form on my client’s behalf, will I begin receiving copies of all letters mailed from DOR 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 DOR talk with anyone who works at my firm?
No, a company cannot be given authority with a POA-1 to represent your client without your client also designating specific individuals employed by your company on the POA-1. By law, DOR can accept only an individual’s name as a POA representative. DOR will not accept a POA-1 form that does not have a designated POA representative from a company.
- Can I send DOR the Internal Revenue Service’s POA form as long as it lists the Indiana tax types?
No, DOR 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.
- Why do I need an ePOA for access to a client’s INTIME account when I already have a POA for a client?
While a tax practitioner may have a POA to manage a client’s tax accounts, to assure the security of a client’s online INTIME account and information, an electronic Power of Attorney (ePOA) is needed.
Requesting electronic Power of Attorney (ePOA) access can be done through a tax practitioner’s INTIME account. Once approved by the client (via their own INTIME account), you will be able to see and perform the same actions as your client. To initiate an electronic Power of Attorney (ePOA) access request in INTIME, click the “All Actions” or “Preparer Actions” tab, then select the “Request POA Access” link and follow the prompts.
- Can I still use the paper POA-1 form?
Yes, you can still use the POA-1 form. However, a paper POA-1 will not result in gaining online access to client accounts in INTIME.
- I need to request an ePOA from my client, but they haven’t used INTIME yet. How do I proceed?
The best way to proceed is to have the client go through the process of creating a logon for their INTIME account. If they don’t have the information on hand to validate the account immediately, they may have to request a “Welcome Letter,” which will be mailed to them during the process. INTIME user guides are available.
- If my client approves the INTIME ePOA access request, do I still need a POA-1 form on file?
DOR will consider an INTIME ePOA equivalent to the POA-1 form for the purpose of discussing tax matters. DOR reserves the right to request the POA-1 form in certain circumstances, but in general, we will not require a POA-1 form in addition to an approved INTIME ePOA access request. The INTIME ePOA only allows clients to approve access to the accounts currently in INTIME. A POA-1 may be needed for other tax types.
- Does my client need to access the internet/register for INTIME to approve my ePOA request?
If your client does not have the ability to access INTIME to approve your request, an access request letter will be mailed to his or her legal address on file with DOR. The letter can be used to approve your access request.