Form Dp-2848 - Power Of Attorney printable pdf download

New Hampshire

POWER OF ATTORNEY

DP-2848

Department of

(POA)

Revenue Administration

INSTRUCTIONS

WHEN TO FILE

A POA is required prior to the Department of Revenue Administration communicating with anyone other than the taxpayer regarding any issue relating to the

taxpayer.

WHERE TO FILE

Mail to:

NH DRA

Audit Division

PO BOX 1388

Concord NH 03302-1388

E-mail scanned document to:

POA@dra.nh.gov

PLEASE NOTE

All applicable items must be filled in to properly complete Form DP-2848 New Hampshire Power of Attorney (POA). An incomplete form will prohibit direct

communication between the Department and the representative.

SECTION 1 - TAXPAYER INFORMATION

Enter the taxpayer's name, address including ZIP code+4, and taxpayer identification number. If joint returns are involved and you and your spouse are

designating the same representative(s), also enter your spouse's name and taxpayer identification number (and Department issued license number if

applicable). If you need to list additional taxpayers, an additional page may be attached with each taxpayer's name and taxpayer identification number. When

naming additional taxpayers, the primary taxpayer (for example, the principal business organization for combined filers) should be entered under Section 1 of

this form.

SECTION 2 - REPRESENTATIVES

Enter the name, address including ZIP code+4 and telephone number of the representative. If the name of a firm is indicated, then the Department will be

authorized to correspond with anyone in that firm. If an individual(s) is indicated, the Department will be authorized to correspond directly with the

individual(s) named only. A firm name that is part of an individual's address does not mean that the employees of the firm can represent the taxpayer.

SECTION 3 - ACTS AUTHORIZED (MUST BE FILLED OUT)

Enter a clear description of the subject matter and scope of the authorization for which the POA is granted, including the tax type(s) (e.g. Business Profits Tax,

Interest and Dividends Tax, Communications Services Tax, etc.) and the tax year(s) or tax period(s). You may list any number of tax types and tax years or tax

periods on the same POA. If the POA is to be used in connection with a form that is not related to a particular tax type, enter the specific form number.

Examples: "2013 and 2014 NH Business Profits Tax returns," "Tax Year 2014 NH BPT and BET returns," "Interest and Dividends Tax returns for 2012, 2013, and

2014," "Form AU-22 Certificate Request Form dated 1/22/2014" or "All New Hampshire Tax matters."

Please be aware that if you limit your representative's authority to a particular tax or tax period, your representative will not be authorized to communicate

with the Department of Revenue Administration in respect to other taxes or tax years on your behalf until a new POA form is filed.

SECTION 4 - SPECIFIC USE (MUST BE CHECKED)

The first box should be checked if the taxpayer wants the representative to be able to receive confidential information as well as perform on behalf of the

taxpayer for all acts necessary for the tax matters at issue. The second box should be checked if the taxpayer wants the representative to be able to receive

confidential information only.

SECTION 5 - RETENTION/REVOCATION OF PRIOR POWER(S) OF ATTORNEY

This POA form will revoke all prior POA authorizations relating to specific tax matters referenced in Section 3 above, unless prior representatives are excepted

here. For example, if a prior POA was completed for a CPA and the taxpayer completes a second POA to add an attorney, the prior POA will automatically be

revoked unless the CPA's name is again entered in this section.

SECTION 6 - SIGNATURE(S)

The taxpayer is required to sign and date the POA. The completed and signed form DP-2848 POA must be filed with the Department by mail at the address

above or by e-mailing the scanned document to POA@dra.nh.gov.

If the representative is someone other than a CPA, an attorney, an enrolled agent or the preparer of the subject tax returns, this form needs to be signed and

dated by two witnesses.

NEED HELP?

Call the Department's Central Tax Services at (603) 230-5920, Monday through Friday, 8:00am - 4:30pm. Individuals with hearing or speech impairments may

call TDD Access: Relay NH 1-800-735-2964.

DP-2848

Rev 1.2 05/2015

Form Dp-2848 - Power Of Attorney

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