Instructions For Form M-5008-R - Appointment Of Taxpayer Representative

Form M-5008-R Instructions (rev 02-17)

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corporation; or any other person who is

authorized to receive or inspect the corporation’s return or return information under I.R.C. §6103(e)(1)(D).

Tax Matters

You may enter more than one tax type and indicate the tax year(s) and/or tax period(s) applicable in Section 3. If

you designate a specific tax but no tax year or period, the M-5008-R will apply to all tax years and periods. If

you designate a specific tax year or period but not a specific tax type, the M-5008-R will apply to all tax types

for the designated tax year or period. If you do not designate either a tax type or a tax period, the M-5008-R will

apply to all taxes and all periods.

Retention/Revocation of Prior Powers of Attorney and/or Appointments of Taxpayer Representative

By executing and filing the M-5008-R with the Division of Taxation, you are revoking all M-5008-R previously

executed and filed with this Division for the same tax matter(s), year(s), and period(s) covered by this form.

You may not partially revoke a previously filed Appointment of Taxpayer Representative or Power of Attorney.

If a previously filed Appointment of Taxpayer Representative or Power of Attorney has more than one

representative and you do not want to retain all the representatives on the previously filed form, you must

execute a new Appointment of Taxpayer Representative indicating the representative(s) retained.

Signature of Taxpayer(s)

You, or an individual you authorize to execute the Appointment of Taxpayer Representative on your behalf,

must sign and date Form M-5008-R. You or the representative(s) may be required to provide identification and

evidence of authority to sign this Appointment of Taxpayer Representative.

Individuals. If the matter for which the appointment is prepared involves a joint gross income tax return and the

same individual(s) will represent both spouses/CU partners, both must sign Form M-5008-R, unless one

spouse/CU partner authorizes the other, in writing, to sign for both. In that case, you must attach a copy of the

authorization to the appointment. If the matter for which the appointment is prepared involves a joint return and

different individuals will represent the spouses/CU partners, each must execute his/her own Appointment of

Taxpayer Representative.

Corporations. The president, vice-president, treasurer, assistant treasurer, or any other officer of the corporation

having authority to bind the corporation must sign Form M-5008-R.

Partnerships. All partners must sign Form M-5008-R, or if the Appointment of Taxpayer Representative is

executed on behalf of the partnership only, a partner duly authorized to act for the partnership must sign it. A

partner is authorized to act for the partnership if, under state law, the partner has authority to bind the

partnership.

Limited Liability Companies (LLC). A member or manager must sign Form M-5008-R, or, if the Appointment of

Taxpayer Representative is executed on behalf of the LLC only, a member or manager duly authorized to act for

the LLC must sign it, and the signor must certify that he/she has such authority.

Fiduciaries. In matters involving fiduciaries under agreements, declarations, or appointments, Form M-5008-R

must be signed by all of the fiduciaries, unless proof is furnished that fewer than all fiduciaries have the

authority to act in the matter under consideration. Evidence of the authority of the fiduciaries to act must be

included when filing Form M-5008-R.

Estates. The administrator or executor of an estate may execute the Appointment of Taxpayer Representative.

Trusts. The trustee of a trust may execute the Appointment of Taxpayer Representative.

Others. Form M-5008-R must be signed by the taxpayer or by an individual having the authority to act on behalf

of the taxpayer.

Instructions For Form M-5008-R - Appointment Of Taxpayer Representative - 2017 Page 2