Updated June 02, 2022
An Iowa tax power of attorney (Form 2848), otherwise known as Iowa Department of Revenue Power of Attorney, can be used to appoint a person to represent another in matters they have before the Department of Revenue. The latter can have their agent make filings, obtain information, and interact with the tax authorities on their behalf.
How to Write
1 – Set Up The Information
You will need to report on the Principal Taxpayer who will grant powers to an individual, the Agent accepting the responsibility of Principal Powers, and the Tax Matters these Powers will apply to. Make sure this information is organized and easily referenced then, open this form by selecting one of the file formats on the right.
2 – Document The Principal Tax Payer’s Identity And Contact Information
Table 1 will organize the information that must be presented into a clear display. There will enough room here to record the information of two Principal Taxpayers. This would be necessary if the Principal Taxpayer filed jointly with his or her Spouse, otherwise only the first row should be filled in.
To begin, locate the box labeled “Taxpayer Name and Address.” Here, you must document the Full Legal Name and Address of the Principal Taxpayer who intends to designate an Agent. If this is a Business Entity then make sure to provide the Legal and Trade Names of the Business as well.
The next column will have several rows that will help the Iowa Department of Revenue Identify the Principal Taxpayer. Each row will be titled as its required information. Supply the Principal Taxpayer’s Social Security Number and/or Federal Employer Identification Number in the boxes labeled “Social Security Number (SSN)” and “Federal Employer Identification Number (FEIN).”
Next, enter the Principal Taxpayer’s Daytime Telephone Number and E-Mail Address in the boxes labeled
“Phone” and “Email” accordingly.
The next table is placed exclusively to report the information of a Spouse who has filed jointly with the Principal Taxpayer. Use this table to report the Spouse’s Full Legal Name and Address, Social Security Number, Telephone Number, and E-Mail Address. If there is no such entity, this table may be left blank.
3 – Report The Identity And Contact Information Of The Principal Taxpayer’s Intended Representative
There will be two tables in Section 2, “Representative(s),” where the Representative Agent’s information may be reported. If there is one Representative then only one table needs to be filled out. If there are two, each table must report on a unique entity.
The first column will call for the “Individual’s Name,” the “Firm Or Company’s Legal Name” (if this individual is associated with one,” and the Official “Mailing Address” of the individual Agent in the first second and third rows. Make sure this information is entered accurately.
The second column will call for the Agent’s Social Security Number, Federal Employer Identification Number, or Preparer Tax Identification Number in the box labeled “SSN, FEIN, or PTIN of the representative(Required)”
The last three rows of the second column must have the Agent’s Daytime Telephone Number, Fax Number, and E-Mail Address filled into appropriately titled boxes.
The next table in this section is available for a second Agent or Representative to be declared by the Principal. If there are more, the roster may be continued in an attachment. Make sure the second Agent’s information is recorded in this table. It should include his or her Name, Firm, Mailing Address, SSN/FEIN/PTIN, Phone Number, Fax Number and E-Mail Address.
4 – Declare The Tax Type, Permit Number, and Tax Periods The Principal Representative May Exhibit Principal Authority In
The table in section 3 will supply an organized manner to name each of the Tax Matters the Principal wishes to grant the Principal Agent his or her Authority in. Each Type of Tax Matter must have its information entered on an individual row. In the first column, report the Type of Tax Matter the Principal Agent will deal with, the Tax Permit Number in the second column, and the Start and End date of the Tax Period in the third and fourth columns (respectively).
5 – The Authorized Acts The Principal Agent May Take
Section 4, “Acts Authorized,” will define what the default Acts of Principal Power and Authority the Principal will authorize the Principal Agent to wield on his or her behalf. The Principal Taxpayer should take a moment to read this through as it will contain some important information. Since the Principal Taxpayer retains the ultimate right over his or her Tax Matters, he or she may describe any Additions or Deletions that should apply to the Authority and Power defined in this paragraph. Any extensions may be declared on the blank line labeled “Additions” and any limitations or restrictions may be described on the blank line labeled “Deletions.”
6 – Address The Issue Of Refund Checks
The Iowa Department of Revenue will have some staunch rules that deal with the issue of Refund Checks. While this form by itself is not enough to allow an Agent to Endorse a Principal’s Refund Check, it will allow for the Principal to name one of the Representatives to receive such a check on behalf of the Principal. This may be accomplished by the Principal initialing the blank space in the first statement then entering the Name of the Representative approved to receive a Refund Check on behalf of the Principal on the blank line after the words “…to receive refund check(s).”
7 – If Other Power Documents Are In Effect
In some cases, other Authorities that may relate or deal with the Tax Matters defined in this document may still be in effect. If the Principal Power wishes to revoke any of these Authorities, the execution of this form will accomplish this in most cases (though it is recommended to issue a Revocation in writing). If, however, the Principal wishes such a Power Document to remain in effect, this should be addressed in section 7, “Retention/Revocation of Prior Power(s) of Attorney.” To prevent a previous power from being automatically revoked by this document, mark the check box in section 7 and attach a copy of the previous Authority to this document.
7 – This Form May Only Be Executed By Principal Signature
Section 8, “Signature of Taxpayer(s),” is a required section. Each Principal Taxpayer delivering Principal Authority to the Agent(s) named in this form must read the text in this section then agree with it by Signing his or her Name, Printing his or her Name, Entering the Signature Date, and Reporting any applicable Title he or she holds in the boxes labeled “Signature,” “Print Name,” “Date,” and “Title.” Each Principal Taxpayer may fill out his or her information in one table. If the Principal Taxpayer is a Business Entity, then two individuals with the power to bind the entity to this document must provide these items.
Once this form has been successfully completed and verified as accurate, it may be submitted by fax or by Mail.
Fax To: (515) 281-3906
Or Mail To: Registration Services
Iowa Department of Revenue
PO Box 10470
Des Moines, IA 50306-0470