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North Carolina Tax Power of Attorney (Form GEN-58)

North Carolina Tax Power of Attorney (Form GEN-58)

Updated June 02, 2022

A North Carolina tax power of attorney (Form GEN-58), otherwise known as the “North Carolina Department of Revenue Power of Attorney and Declaration of Representative,” is a form that you can use to appoint someone else to handle your tax affairs before the Department of Revenue. Many people have an accountant or tax attorney to handle filings, obtain information and otherwise represent them with the tax authority. This is the documentation that must be submitted to the concerned tax authority to approve the principal actions of such an agent.

The information requested on this form is straightforward. You will need to document the identities of those involved, what decisions and actions the agent may do, how long this will remain in effect, and a few other items. Once done everyone named in this form must supply a valid signature to execute it before submission.

How to Write

1 – Download This Paperwork To Declare A Representative

You may obtain Form 58 (Power of Attorney and Declaration of Representative) by downloading it as an MS Word, PDF, or ODT File by clicking on the appropriately labeled button furnished on this page.

2 – The Taxpayer Appointing A Representative Should Be Identified

The first part will call for a report on the Principal Taxpayer. In the first box of “1. Taxpayer Information,” fill in the Full Name and Legal Address of the Taxpayer in the box labeled “Taxpayer Name(s) And Address.” If the Principal filed jointly on any of the matters the Agent will have Principal Power over, the joint filer’s Name and Address will also need to be supplied in this area.  The next column will have enough room for two “Social Security Number(s)” to be presented. Record the Principal Taxpayer’s Social Security Number in the box on the top. If the Principal Taxpayer filed jointly with a spouse, record the Spouse’s Social Security Number in the bottom box.If the Principal Taxpayer is a Business Entity, fill in its Federal Entity Identification Number in the box labeled “Fed Employer ID Number.” If not, this box may be left blank.In the last box of this section, record the Principal Taxpayer’s “Daytime Telephone Number.” Make sure this is an up to date and regularly monitored phone number.

3 – Name Each Entity Being Designated With Principal Representational Powers

In the second section, “2 Representative(s),” it will be time to declare the identity of the Agent who the Principal will designate with the same Authority he or she has in the Tax Matters defined in this paperwork. There will be enough room to Name three entities with Principal Power here. If there are more, then continue the Agent Report on an attachment and include it with this submission. To begin Locate the box labeled “Name And Address” then document the Agent’s Legal Name and Complete Address. Continue providing this entity’s information by supplying an up-to-date “Telephone Number” and “Fax No.” where the Agent (recorded in this row) may be reached. Only one Agent may be reported per row.

4 – Detail The Tax Powers Being Granted

The third section will supply a well-defined area where the exact matters under the Agent’s Principal Authority can be defined. Locate the section designated “3 Tax Matters” then, use the left column to name each Type of Tax Matter the Agent(s) named above will be able to exert Principal Authority over when necessary. Use the right column to assign Year(s) or Period(s) of the corresponding Tax Matter where the Agent’s Principal Authority can be used. Note: You may give the Agent Principal Authority for future time periods with a limit of three years after receipt of this submission.

5 – Any Extensions Or Restrictions To Principal Powers Must Be Documented

The statement in “4 Acts Authorized” will give broad Principal Powers of Attorney to the Agent regarding the Tax Matters defined in the third section. This may not always be convenient or even desired by the Principal in some cases. Thus, if the Principal wishes to grant only Limited or Specific Principal Powers to the Agent, such details should be documented in the empty box presented in this section. Similarly, if the Principal has specific extensions or provisions to these Powers, document this here as well. Any such Principal Preferences should be reported in an accurate manner as possible. If more room is required, you may add it using a compatible program or simply supply an attachment with the remaining details. If no such preferences exist, this area may be left blank.

6 – Indicate If An E-Business Center Account Is Involved

In some cases, the Principal may determine the Representative Agent(s) will need to open and maintain an E-Business to participate in online services with the Department of Revenue on the Principal’s behalf. If this is such an instance, then mark the checkbox in “5 E-Business Center Account.”

7 – Address Any Previous Powers Issued In These Matters

If there any documents that have delivered Tax Powers to an Agent currently in existence with the Department of Revenue that concern the above Tax Matters and Time Periods, then it must be indicated whether they should remain in Effect or not. By default, this form’s execution will automatically revoke all such Authorities, therefore if the Principal wishes to keep any previous documents Effective mark the checkbox in “6 Retention/Revocation Of Prior Power(s) Of Attorney” and attach a copy of the previously executed document that must remain in Effect. If no such document exists or the Principal wishes the automatic revocation to occur, leave this checkbox unmarked.

8 – This Submission Requires The Principal’s Signature

The final area requires the direct attention of the Principal Taxpayer(s) named in the first section. If only one Principal Taxpayer is concerned then he or she should only sign the first “Signature” line, enter his or her “Date of Signature” on the adjacent blank line, and enter his or her “Title (If Applicable).” Generally, if the Principal Taxpayer is a Business Entity, an Authorized Representative will need to sign this document. Such an entity should record his or her role with the Taxpaying Business on the “Title (If Applicable)” otherwise, it may be left blank. Below the Signature, the Principal Taxpayer must print his or her Name on the “Print Name” line.

9 – The Representative Must Formally Self-Report And Accept Principal Power

The second part of this document, “Part 2. Declaration Of Representative” can only be satisfied by the Representative Agent’s being designated with Principal Power in this document. To begin, each one must read the bulleted statements, making note of the definition that best applies to his or her status. Once done, each Representative must enter his or her letter Designation in the first column of the table provided. If the Representative, chose “G Other” he or she must provide a definition of status in the box next to the letter G. This status report will need to be verified in the second column “Jurisdiction (State) Or Enrollment Card No.” by recording any applicable Professional ID Number (i.e. Bar Number) and the area where the Representative may practice.The next part of this table will require the Signature and Signature Date of each Representative on the same row where his or her Status Designation and Jurisdiction/ID have been reported. This signature must be provided by the Representative. If the Representative is a Business Entity, an individual Authorized to sign this form on its behalf must sign his or her Name and enter the current Date in the “Signature” and “Date” columns.