» » » New York Tax Power of Attorney (Form POA-1)

New York Tax Power of Attorney (Form POA-1)

New York Tax Power of Attorney (Form POA-1), otherwise known as Department of Taxation and Finance Power of Attorney, allows you to appoint another party to represent you in front of the New York State Department of Taxation and Finance. Often, a person will have an accountant, attorney or some other tax professional be their representative to handle filings, obtain information or otherwise deal with issues that come up relating to the taxes.

How to Write

1 – Select The Format You Would Like

This paperwork has been provided through one of the three buttons below the preview image. You may download it in any of these formats. If you have the correct software to edit the file type you obtained, you may provide the correct information on-screen.

2 – Establish The Taxpaying Principal’s Identity

Once, this form is ready to accept information, find the first table on the first page. Here, we will need to provide the Identity of the Taxpaying Principal. Additional space has been provided here in case the Principal Taxpayer filed jointly with a Spouse as the Spouse’s information will be required.

Begin by supplying the Full Legal Name of the Principal Taxpayer to the first box of the first row and his or her Social Security Number to the second box of this row.The second row of this table has been reserved for the Principal Taxpayer’s Spouse. If the Principal Taxpayer has not filed jointly with a Spouse, this row may be left blank. If the Principal Taxpayer filed jointly then, enter the Spouse’s Full Name and Social Security Number in the first and second boxes (respectively).The third row in this table calls for the Principal Taxpayer’s Full Mailing Address. It has been divided into distinct areas for the Street Address, City, State, and Zip Code. Make sure to report the components of this Address in the appropriate areas.If the Principal has filed jointly with a Spouse, the fourth row will require the Spouse’s Mailing Address. This row may be left blank if the Principal Taxpayer has not filed jointly.

2 – Present The Attorney-in-Fact Authorized To Represent The Principal

Before delegating Powers, we must identify who will be wielding Principal Taxpayer Power. Table 2 has been furnished specifically for this purpose. To begin, find the first row, then enter the Attorney-in-Fact’s Name in the box labeled “Representative’s Name,” his or her current Daytime Telephone Number in the second box, and his or her Fax Number in the third box.The next two rows will be divided into two columns each providing an area for a specific set of facts. Use the boxes labeled “Mailing Address (Include Firm Name, If Any)” and “City State Zip Code” to full record the Attorney-in-Fact’s Mailing Address.The column on the right shall accept the Attorney-in-Fact’s New York Tax Preparer Registration Identification Number in the box labeled “Representative’s NYTPRIN (If Applicable)” and the Attorney-in-Fact’s “Email Address.”There will be enough room in this table so that three Attorney-in-Fact Representatives can be declared. If there is more than one, make sure to supply each Attorney-in-Fact’s information in his or her own area.

3 – Supply The Details To Describe The Principal Powers Granted

We have identified the Principal Taxpayer. We have named the Attorney-in-Fact(s) that will accept the Principal Authority to act as a Principal Representative. Now, we will need to formally detail the Principal Powers being delegated here. Locate Table 3.

Use the first column to declare what Types of Tax Matters the Attorney-in-Fact may use Principal Authority with. Some examples include Income Taxes, Audit, Payroll Taxes, etc.The second column calls for the “Tax Year(s), Period(s), Or Transaction(s)” for each Tax Matter identified in column one. Make sure to record this information on the same row as the Tax Matter it refers to (i.e. if you wrote “Income Tax” in the first row and the first column, then enter the Filing Year in the first row, second column).If the Tax Matters reported in the first column have been associated with any Notices, Assessments, and/or Audit ID Number(s), then record these on the corresponding row for that Tax Matter in the third column.If the Principal Taxpayer wishes to limit the Attorney-in-Fact’s Principal Authority in any of the Tax Matters he or she may act upon with Principal Authority, this should be documented here. First, the Principal must write out a statement (as specific as possible) describing the limits or restrictions placed upon the Attorney-in-Fact. For example, if three Attorneys-in-Fact are listed and the Principal wishes that one of them should not receive notices/correspondence from the I.R.S. or is not allowed to participate in one or more of the Tax Matters that other Attorneys-in-Fact can (through this document). Once this task is completed, the Principal must sign and date it. This Statement of Limitations/Restrictions should then be attached to this form and the checkbox below Table 3 should be marked. If there are no such provisions then, leave this check box blank.Now, locate the statement beginning with the words “I/We Authorize The Above Representative(s) To Sign Tax Returns…” If the Principal would like to authorize the Attorney-in-Fact to use Principal Power by signing the Principal’s Tax Returns (regarding the Tax Matters defined) then he or she must sign the “Your Signature” box below this statement and enter the Date this signature was provided in the adjacent box. There will be an area for a Spouse to do the same if the Principal has filed jointly on this matter. If there is no spouse this may be left blank, but if the Principal filed jointly and wishes to grant this Power, his or her Spouse must provide a dated signature in this area. The Principal may also grant the Attorney-in-Fact with the Principal Authority to delegate any of the Principal Powers, he or she is appointed with here, to other parties. To do this, the Principal must sign the “Your Signature” box and enter the Date of Signature in the “Date” box in the table under the statement beginning with “I/We Authorize The Above Representative(s) To Delegate…” Note; If the Principal has filed jointly in the matters here, his or her Spouse must also sign and date this area.

4 – Indicate Principal Preference In Related Matters

If the Principal has issued any other Powers relating to these matters with the NY State Tax Department and/or the New York City Department of Finance, the execution of this form will automatically revoke these previously issued Authorities. If the Principal wishes to keep such previously issued Power Documents in effect, the checkbox in “4. Retention/Revocation Of Prior Power(s) Of Attorney” should be marked and a copy of the previously issued Power Document should be attached to this form by the time of signing.Now, we will turn our attention to “5. Notices And Certain Other Communications.” By default, the first Attorney-in-Fact listed in Table 2 will receive notices regarding the Tax Matters here. If the Principal wishes a different party to receive such documents (i.e. another Attorney-in-Fact on this form or one from a previously issued Power Document relating to these matters), the name of this party should be listed on the blank line labeled “Representative’s Name.”

5 – The Principal Will Need To Supply An Authenticated Signature

This form will only be accepted if the Principal has signed it. This task should be performed in “6. Taxpayer Signature.” Note: The Spouse of a Principal Taxpayer who filed jointly in the matters above must also sign this form. Locate the table below the bold words “If Not Signed And Dated, This Power Of Attorney Will Be Returned”

The first row will accept the Principal Taxpayer’s Signature, Telephone Number, Fax Number, and Date of Signature in the boxes labeled “Signature,” “Taxpayer’s Telephone Number,” “Taxpayer’s Fax Number,” and “Date” (respectively).The second row will call for the “Name Of Person Signing This Form” typed or printed. If the Signature Party holds a specific Title, this should be reported in the box labeled “Title, If Applicable.”The final row of this table shall accept a required Signature of the Spouse. If the Principal Taxpayer’s Spouse filed jointly with the Principal Taxpayer on these matters then his or her Signature, Phone Number, Fax Number, and Date must be provided by the Spouse in the areas provided.

6 – The Principal Taxpayer Signature Will Only Be Valid If Witnessed Or Notarized

This form may either be submitted with the signed Testimony of Two Witnesses or as a Notarized Document. A few areas have been provided for either of these entity types to authenticate this Principal Signing. Both areas can be found in “7. Acknowledgment Or Witnessing The Power Of Attorney” where the appropriate entity may tend to the appropriate area.

If this form will be witnessed then each Witness must locate the sentence “The Person(s) Signing As The Above Taxpayer(s) Appeared Before Us…” and provide his or her Signature, Printed Name, Date of Signature, and Mailing Address to a unique column. If this form will be verified by notarization, the Notary Public will attend to one of the areas below the Witness options. The Notary Public will notarize this document under only one of the remaining headings in this section (“Acknowledgment – Individual,” “Acknowledgement – Corporate,” “Acknowledgment – Limited Liability Company (LLC),” or “Acknowledgement – Partnership/Limited Liability Partnership (LLP))”

7 – The Require Representative Declaration

In addition to the declarations made by the Principal Taxpayer in this document, the Attorney-in-Fact will also need to identify a few facts in “8. Declaration Of Representative(s)”. Each Attorney-in-Fact will need to review the statement in this section, paying close attention to the role descriptions listed 1 through 8. Note: If none of these roles apply then record the Attorney-in-Fact’s role on the blank line in item 6. Once each Attorney-in-Fact has read and agreed to the information here then identified his or her role in the numbered list, it will be time to tend to the table provided. This table will have four columns. The Attorney-in-Fact(s) will need to report his or her role or “Designation(s)” using one of the numbers from the above list in the first column. The same Attorney-in-Fact will need to document his or her “Representative’s PTIN, SSN, or EIN” in the second column then, use the third (“Signature”) and fourth (“Date”) columns (respectively) to provide his or her signed name and date of signature.