Form Ia 2848 - Iowa Department Of Revenue - Power Of Attorney Form Page 3
Download a blank fillable Form Ia 2848 - Iowa Department Of Revenue - Power Of Attorney Form in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form Ia 2848 - Iowa Department Of Revenue - Power Of Attorney Form with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3Instructions, IA 2848 Iowa Power of Attorney
Purpose of form
period(s) revokes a prior power of attorney for those tax
type(s) and tax period(s), unless the taxpayer indicates on
Taxpayer information is confidential. The Iowa Department of
the new power of attorney form that a prior power of
Revenue will discuss confidential tax information only with the
attorney is to remain in effect. The effective date of a new
taxpayer, unless the taxpayer has a valid power of attorney
power of attorney is the date it is received by the
form on file with the Department.
Department.
A power of attorney is required by the Department when the
For a previously-designated representative to remain as
taxpayer wishes to authorize another person to perform one
the taxpayer’s representative when a new power of
or more of the following on behalf of the taxpayer:
attorney form is filed, a taxpayer must attach a copy of the
a. To receive copies of notices or documents sent by the
prior power of attorney form
that designates
the
Department, its representatives, or its attorneys.
representative that the taxpayer wishes to retain.
b. To receive (but not to endorse and collect) checks in
Withdrawing as a representative
payment of any refund of Iowa taxes, penalties, or
interest.
A representative may withdraw from representing a
c. To request waivers (including offers of waivers) of
taxpayer by filing a statement with the Department. The
restrictions
on
assessment
or collection of
tax
statement must be signed and dated by the representative
deficiencies and waivers of notice of disallowance of a
and must identify the name and address of the taxpayer(s)
claim for credit or refund.
and the matter(s) from which the representative is
d. To request extensions of time for assessment or
withdrawing.
collection of taxes.
8. Signature of Taxpayer(s)
e. To fully represent the taxpayer(s) in any formal or
Who must sign?
informal
meeting
with
the
Department,
hearing,
Individual taxpayer. A power of attorney form must be
determination, final or otherwise, or appeal.
signed by the individual.
f. To enter into any compromise with the Department.
Joint returns. If a tax matter concerns a joint individual
g. To execute any release from liability required by the
income tax return, both taxpayers must sign and date.
Department before divulging otherwise confidential
Corporation. An officer of the corporation having authority
information concerning taxpayer(s).
to legally bind the corporation must sign the power of
h. Other acts as expressly stipulated in writing by the
attorney form. The corporation must certify that the officer
taxpayer.
has such authority.
3. Tax Matters
Association. An officer of the association having authority
Tax type options
to legally bind the association must sign the power of
Enter tax type in section 3 and include beginning and
attorney form. The association must certify that the officer
ending dates for each.
has such authority.
Individual Income Partnership Sales and Use Inheritance
Corporation
Franchise Withholding
Fiduciary
Partnership. A power of attorney must be signed by all
Other (specify)
partners, or if executed in the name of the partnership, by
the partner or partners duly authorized to act for the
Tax periods
partnership, who must certify that the partner(s) has such
Specific tax periods must be identified. Each tax period
authority.
must be separately stated. An unlimited number of prior
tax periods may be listed on the form.
Federal Power of Attorney
Beginning Tax Period
The Federal Power of Attorney form or a Military Power of
Enter the date using MM/YY format. MM represents the
Attorney is accepted by the Iowa Department of Revenue. To
two-digit month; YY is the last two digits of the year.
be valid, the federal or military form must include a statement
Ending tax period
that it is applicable for Iowa purposes at the time it is
Statute of limitations - A power of attorney may be effective
executed. In the case of a previously executed Federal or
for no more than three years from the date it is received by
Military Power of Attorney subsequently revised to apply for
the Department.
Iowa purposes, it must contain a written statement that
indicates it is being submitted for use with State of Iowa forms
7. Retention / Revocation of prior Power(s) of Attorney
and the statement needs to be initialed by the taxpayer. Iowa
Canceling a power of attorney
allows married taxpayers to file one Iowa Power of Attorney
A power of attorney may be revoked by a taxpayer at any
form on behalf of both spouses. The IRS requires separate
time by filing a statement of revocation with the
Power of Attorney forms for each spouse.
If the Federal
Department. The statement must indicate that the authority
Power of Attorney is being used for Iowa purposes by married
of the previous power of attorney is revoked and must be
taxpayers, both federal forms must be submitted to Iowa.
signed and dated by the taxpayer. Also, the name and
address of each representative whose authority is revoked
Mail this form to:
must be listed or a copy of the power of attorney must be
Registration Services
attached. Revocation of the authority to represent the
Iowa Department of Revenue
taxpayer before the Department will be effective on the
PO Box 10470
date received by the Department.
Des Moines IA 50306-0470
Submitting a new power of attorney
A new power of attorney for a particular tax type(s) and tax
or fax this form to 515-281-3906.
14-101c (09/11/14)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial