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Pennsylvania Tax Power of Attorney (Form REV-677)

Pennsylvania Tax Power of Attorney (Form REV-677) can be used when you intend to appoint a tax professional to make filings, obtain information and otherwise act on your behalf in front of the Pennsylvania Department of Revenue. Sometimes referred to as the “Department of Revenue Power of Attorney and Declaration of Representative (Form REV-677),” this paperwork will need to be filled out with the information defining the principal taxpayer’s intentions. He or she will need to determine and report on which tax issues, forms, and years he or she wishes to grant authority over. Naturally, we will also have to identify this agent and clearly indicate how the authority granted here should interact with any other documents.

How to Write

1 – Download The Tax Form On This Page To Appoint A Representative

The form on this page is the method a Pennsylvania Taxpayer should use to formally appoint a Representative with Principal Powers. You can download this Tax document using the buttons below the picture on this page.

2 – The Concerned Taxpayer Must Be Identified To Delegate Principal Power

This document will have two parts. In the first part, we will define the Principal, the Attorney-in-Fact, the Powers being granted, and the Principal’s Preferences regarding certain issues. We will begin in the first area of Part 1, find the box labeled “Taxpayer Name” under the words “The Following Taxpayer.” Use this box to enter the Full Name of the Taxpayer who intends to delegate an Agent with Principal Powers in the Tax Matters that will be defined. In the box adjacent to this (“Identifying Number”), enter the Principal’s Social Security Number or Federal Entity Identification Number which will identify the Principal as a person or business entity (respectively).  

Below these, four spaces have been presented so the Principal Taxpayer’s Street Address, City, State, and Zip Code may be reported.

3 – The Appointee Of Principal Power Must Be Declared By Name

Now, locate the declarative phrase “Hereby Appoint.” Use the three blank spaces on the first line to record the “Appointee Name(s),” his or her “Telephone Number,” and his or her “Preparer Tax Identification Number (PTIN).”

The next line will provide four empty boxes. These boxes will combine to present the Complete Address of the Attorney-in-Fact. Each component of this Address should be supplied to the appropriately labeled box (“Address,” “City,” “State,” and “Zip”).

4 – Produce A Report On The Tax Matters The Principal Is Appointing Authority Over

The table provided near the center of the first page will accept a description of the Tax Matters the Principal is appointing a Representative with Principal Authority over. There will be four columns in this table: “Type(s) Of Tax,” “Tax Year(s) or Period(s),” “Tax Return/Form,” and “Purpose For Authorization.” Each row should be used to report this information for one type of Tax Matter. Use the first column to define what Tax Matter the Principal is appointing in the Representative’s control, the second column to define which Year(s) of the concerned Matter relevant to the Principal Powers being delivered, the third column to report which Tax Forms concerning this Tax Matter should be within the scope of the Agent’s Principal Powers, and the fourth column to record the reason why the Principal is giving Principal Power in the defined Tax Matter.

5 – Address A Few Additional Issues That Should Be Defined

In some cases, the Taxpayer wishes to deliver Principal Power to the Representative in the Matters above allow the Representative to receive any refund checks regarding the Tax Matters listed above. If this is such a case, the Principal must initial the first box beneath this table. Initialing this box will not grant the Agent the Authorization to cash or endorse any such checks. If the reason this Agent is being appointed with Principal Authority here is that the Taxpayer is being Audited, then a reliable Name and Mailing Address must be supplied to issue any notices relating to the Tax Matters in the Agent’s Principal Powers. Use the boxes labeled “Appointee Name(s),” “Address,” “City,” and “State,” and “Zip” to supply the Mailing Contact. Then use the “Telephone Number” in this area to document the Telephone Number associated with this Mailing Address.If there are any previously issued Powers that apply to the Tax Matters defined here currently in Effect, they will be revoked through this document’s execution. If there is a previous Power of Attorney that should remain in Effect, it will need to be attached to this form and the next section will need some attention. Locate the boxes “Granter Name,” “Address,” “City,” “State,” and “Zip” to report the Name and address of the individual who delivered Principal Authority (typically this is the Taxpayer in this document). The box labeled “Date” will require the Execution Date of that document reported. Finally, the check box labeled “Refer To Attached Copies…” must be marked. If there is no previous Power that should remain in Effect, this area may be left blank.

6 – The Signature Of The Taxpayer Is Mandatory For This Document’s Execution

The final area of Part I will have three boxes labeled “Signature,” “Title,” and “Date.” The Taxpayer filing this appointment form must sign his or her Name, record his or her Title (if any), then document the Date his or her Signature is being furnished using these three boxes (respectively).The signing and execution of this form will need to be substantiated in some manner that is reliable and easily verifiable. That is, either two Witnesses must observe the Principal Signing and provide proof of doing so or a Notary Public must observe this signing and provide his or her Notarization Seal as proof. The area below the Principal’s Signature will have two checkboxes. If the Principal Signing will be witnessed by two individuals, then mark the first check box. Each Witness must then, sign one of the “Signature Of Witness” line and provide the Date of his or her Signature on the “Date” line. This action may only be carried out on the same day the Principal signs this document and immediately after. If the Principal Signing will be notarized as verification, the check box preceding the words “Appeared This Day Before A Notary Public…” Below this check box, the Witness Notary must sign his or her Name, record his or her Signature Date, then supply the Notarial Seal.

7 – The Representative Being Appointed With Principal Power Must Self-Report And Sign This Form

Part II Declaration of Representative will also need to be filled out, but this may only be done by the Representative. He or she will need to review the initial statement and list of Part II. The list will provide entity definitions one of which should apply to the reviewing Representative. If none do, item 7 will allow a self-report to be made by the Representative then documented within it.Next, the Representative must turn his or her attention to the table provided. It will have several columns so that each Row will contain the Representative’s Designation Number from the list above, the State/City/County Jurisdiction where he or she is allowed to provide professional services, the Representative’s Signature, and the Signature Date associated with this Signature.

 


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