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Virginia Tax Power of Attorney (Form PAR-101)

Virginia Tax Power of Attorney (Form PAR-101)

Updated June 02, 2022

A Virginia Tax Power of Attorney (Form PAR-101), otherwise known as Department of Taxation Power of Attorney and Declaration of Representative, is often used by a taxpayer who seeks to have a professional such as an accountant or attorney to handle their tax matters before the Virginia Department of Taxation. This form should be completed with accurate and up-to-date information that represents the principal taxpayer’s intentions along with the executing signatures required to finalize this document as true. Once this document has been verified as accurate and properly executed it should be submitted (with any supporting documents) directly to the Virginia Department of Taxation.

How to Write

1 – Download The Tax Document On This Page To Delegate Principal Power

The Virginia Form that must be submitted to designate a Representative with Principal Powers should be downloaded using the buttons captioning the preview image on this page

2 – Satisfy The Requirements Of Line 1 With The Taxpayer Information

Several tables have been placed throughout this form to better facilitate the information Tax Entities need to register a Principal Taxpayer’s delegation of his or her Principal Authority to a Representative Attorney-in-Fact over certain Principal Matters. The first table, bearing the label “Line 1 Taxpayer Information,” will focus upon the Taxpayer who holds and can deliver Principal Power. The first column in this table will contain only one box. Produce the Taxpayer’s Name and Address in this box. In cases where the Taxpayer filed jointly, his or her Spouse’s information should also be recorded     The second column will contain five boxes meant geared toward documenting some additional identifying information. Use the first row in the second column to supply the Taxpayer’s Social Security Number. If the Taxpayer filed jointly with a spouse, enough room has been provided so his or her Spouse’s Social Security Number can be recorded.

Below this, the “Federal Employer ID Number (If Applicable),” will accept the Principal’s Federal Entity Identification Number. This is mandatory if the Principal Taxpayer is a business that has been assigned a FEIN. The next box on this row requires a report on the Principal Taxpayer’s “Daytime Telephone Number.” Make sure to record a well-maintained telephone number in this box. Finally, the last box in this column calls for the Principal Taxpayer’s E-Mail Address.

3 – The Representative The Taxpayer Wishes To Appoint Must Be Declared

The next table furnished on this page is titled “Line 2 Representative(s)” where we will identify the Representative the Taxpayer intends to appoint with Principal Authority. This area has been constructed so that two separate attorneys-in-fact may be named as the recipient(s) of Principal Power. If there is only one, you only need to fill in the first area. If there are more than two, continue the roster on an attachment.

Locate the first box in the first column, then use the area below the words “Name And Address” to supply the Representative Attorney-in-Fact’s Full Name and Complete Address. Some supporting information will be requested in the second column of this row. If the Attorney-in-Fact has a “Virginia Authorized Agent Number” then supply, it to the blank line after the bold letter “A-” Utilize the blank lines labeled “Phone Number” and “Fax Number” to provide the Representative’s Daytime Contact Information If the Representative has a valid and well-maintained E-Mail then it should be recorded on the space labeled “E-Mail Address.”

If the Taxpayer does not wish the Attorney-in-Fact listed to receive a record or copies of the correspondence between the Taxpayer and concerned Tax Entity, then mark the checkbox under the reported Contact Information

4 – Produce A Report On The Tax Matters Under The Representative’s Principal Authority

The next area, “Line 3 Tax Matters, will focus on the Tax Matters the Principal is giving the Representative Principal Authority over. The table supplied here will have four columns: “Virginia Tax Account Number,” “Tax Type,” “Beginning Period (MM/YYYY Format),” and “Ending Period.” Each row in this table should contain references to one type of Tax being discussed. Thus, for each Tax Type, the Principal is delivering Power over should have the Virginia Tax Account Number and the time period that concerns the Agent’s Principal Powers

5 – Some Additional Material Should Be Disclosed

The next item is labeled “Line 4 Electronic Notices And Communications.” If the Principal wishes the Representative Attorney(s)-in-Fact to be provided with copies of E-Mail Communications sent from the Virginia Department of Revenue and the Principal Taxpayer, then mark the checkbox in this item.

“Line 5 Acts Authorized” will go into some detail as to how the law will allow the Representative Attorney-in-Fact to act on behalf of the Principal Taxpayer. This passage should be read by the Principal Taxpayer to his or her comprehension. If there are other Powers of Attorneys currently in existence that concern any of the Tax Matters and/or the Time Periods named in “Line 3,” the Principal will need to disclose his or her preference as to its status. Normally, previous Power Appointments that clash with this one will automatically be revoked when this document is executed however, the Principal Taxpayer can keep them in effect by supplying the Attorney-in-Fact’s Name and Address along with that document’s Date of Effect on the blank line in the second area of “Line 5” then making sure to attach a copy of the document that should remain in effect. Otherwise, any document that concerns these Tax Matters or Time Periods will automatically be revoked.

6 – The Virginia Taxpayer Is Required To Sign This Submission

Now it will be time to execute this form, so it may be submitted properly. This action will need to be performed in “Line 6 Signature Of Taxpayer(s)”

The Principal Taxpayer should sign the empty line just above the word “Signature,” then enter his or her “Title, If Applicable,” and the “Date” of his or her Signature. Below these items, the Principal must supply his or her Printed Name. The next signature area has been furnished in case the Principal Taxpayer has filed jointly on the matters he or she is delivering Power over or during the Time Periods when the Attorney-in-Fact will represent Principal interests. If this is the case, then the Principal Taxpayer’s Spouse must supply the same items.

7 – The Representative’s Report And Acknowledgment Must Accompany The Principal Taxpayer’s Execution

The Representative Attorney-in-Fact should read the area labeled “Line 7 – Declaration And Signature Of Representative. A bulleted list will be supplied which will contain several different types of roles a Representative Attorney-in-Fact usually holds. A few blank lines have been supplied so the Attorney-in-Fact can disclose his Title or Position where appropriate. If none of these labels apply to the Representative Attorney-in-Fact, then he or she should describe his or her profession/license/credentials in letter “g” of this list. The Representative Attorney-in-Fact will have a brief table that only he or she may satisfy. If the Attorney-in-Fact has a Virginia Authorized Agent Number, this may be reported in the first column. Otherwise, this column may be left blank. The Attorney-in-Fact must then define his or her professional credentials. The letter that corresponds to his or her role should be entered in the column labeled “Designation Insert Above Letter.” In the column after this the Attorney-in-Fact should report where he or she is licensed to practice. Finally, the Representative Attorney-in-Fact should use the last two columns to sign his or her Name and document the Signature Date.  The Representative must sign his or her Name in the “Signature” column on the same row the rest of his or her information is displayed. Immediately after signing his or her Name, the Representative must continue to the next column in the same row (labeled “Date”)then enter the Date of his or her Signature.

Send the Completed Form PAR 101 to:

Virginia Department of Taxation
P.O. Box 1115
Richmond Virginia 23218-1115