Form Poa-1 - Power Of Attorney - New York City Department Of Finance Page 5
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6New York State Department of Taxation and Finance
New York City Department of Finance
Instructions for Form POA-1
Power of Attorney
General information
2. Representative information
Enter each representative’s name, mailing address (including firm name,
Use Form POA-1, Power of Attorney, as evidence that the individual(s)
if any), telephone number, fax number, New York tax preparer registration
named as representative(s) has the authority to obligate, bind, or appear on
identification number (NYTPRIN) if applicable, and e-mail address. Only
your behalf with respect to the tax matters listed in section 3, Tax matter(s).
individuals may be named as representatives. You may appoint more than
This form is used for all New York State and New York City taxes except
one individual to represent you. You may not appoint a firm to represent
estate tax (see Estates below).
you.
The individual(s) named as representative(s) may receive confidential
All representatives appointed will be deemed to be acting severally, unless
information concerning your taxes. Unless you indicate otherwise,
Form POA-1 clearly indicates that all representatives are required to act
he/she/they may also perform any and all acts you can perform, including
jointly.
consenting to extend the time to assess tax, or executing consents that
agree to a tax adjustment. Representatives may sign returns or delegate
Attach additional sheets if necessary.
authority only if specifically authorized on the power of attorney (POA).
See section 3, Tax matter(s), Limitations. Note: Authorizing someone to
3. Tax matter(s)
represent you by a POA does not relieve you of your tax obligations.
Enter the tax type (personal income, corporation, sales, etc.). Do not
Form POA-1 will not be required when an individual appears with the
use this form for tax matters involving estate tax (see Estates). You may
taxpayer(s) or with an individual who is authorized to act on behalf of
enter more than one tax type. Also enter the tax year(s) or tax period(s),
the taxpayer(s). For example, Form POA-1 would not be required for
or transaction(s) covered by this POA. If applicable, enter the notice,
an individual who appears on behalf of a corporate taxpayer with an
assessment, or Audit ID number(s) in the last column.
authorized corporate officer. In addition, Form POA-1 is not required when
an individual merely furnishes information, or prepares a report or return for
If you designate only a specific tax and no tax year or period, the POA will
the taxpayer(s).
apply to all tax years and periods. If you designate only a specific tax year
or period and not a specific tax type, the POA will apply to all tax types for
Fiduciaries — A fiduciary (trustee, receiver, or guardian) stands in the
the designated tax year or period. If you do not designate either a tax type
position of a taxpayer and acts as the taxpayer. Therefore, a fiduciary does
or a tax period the POA will apply to all taxes and all periods.
not act as a representative and should not file a POA. (However, a fiduciary
may be asked to submit proof of the fiduciary’s authority.) If a fiduciary
Certain taxes, like the real estate transfer tax, do not have a tax period or
wants to authorize another individual to represent or act on behalf of the
year, but are based on a specific transaction. In that situation, enter the date
taxpayer, a POA must be filed and signed by the fiduciary acting in the
of conveyance in the Tax year(s), period(s), or transaction(s) column.
position of the taxpayer.
Examples:
Filing Form POA-1 — File the original Form POA-1 with the office of
1. You receive an assessment for unpaid personal income taxes for
the agency in which a matter is pending. If this POA covers tax matters
tax year 2007. Your records indicate that it is due to an uncredited
administered by both the NYS Tax Department and the NYC Department
overpayment from your 2006 taxes. You are designating POA to the
of Finance, a copy of Form POA-1 must be filed with each agency. A
representative for a specific tax type, tax years and assessment.
photocopy or facsimile transmission (fax) is also acceptable. Form POA-1
2. You want your representative to handle all tax matters for the years you
should be filed in a conspicuous manner. It should not be attached to
had an S corporation in New York.
or incorporated in any return, report, or other document that is routinely
filed unless the return, report, or other document specifically provides for
3. You want your representative to handle the transfer of real estate in
such attachment or incorporation. Sign and date all copies of documents
New York City which occurred on July 10, 2008.
attached to Form POA-1.
Type(s) of tax(es)
Tax year(s), period(s),
Notice/
(may enter more than one)
or transaction(s)
assessment/Audit ID
Specific instructions
number(s)
1 Personal income tax
2006, 2007
99999999999
1. Taxpayer information
2
2000, 2001, 2002
Enter your taxpayer identification number, as explained below, on all pages.
3 NYC real property transfer tax July 10, 2008
Individuals — Print or type your name, social security number (SSN), and
NYS real estate transfer tax
mailing address in the spaces provided. If a joint NYS tax return is involved,
Limitations — This POA authorizes the representative(s) you appointed
and you and your spouse are designating the same representative(s), also
to act for you for the tax matter(s) indicated with the exception of signing
enter your spouse’s name and SSN (and your spouse’s address if different
returns or delegating authority. You must sign the specific authorization
than yours) on page 1. If a joint NYS tax return is involved, and you and your
line if you want your representative(s) to sign tax returns for you or if you
spouse are not designating the same representative(s), each spouse must
want your representative(s) to have the authority to delegate his/her/their
file a separate Form POA-1.
authority to someone else. If you intend to limit the authority in any
Sole proprietorships — If you run a business as a sole proprietorship,
other way, mark an X in the box and attach a complete explanation
print or type your name, including a dba (doing business as) name if
(signed and dated), stating the specific restrictions. A representative
applicable, and mailing address in the spaces provided. Enter your taxpayer
named in Form POA-1 may delegate the powers given to him/her only if
identification (ID) number. For NYS tax matters, your taxpayer ID number is
the taxpayer(s) specifically authorizes delegation by signing on the line
your employer identification number (EIN), SSN, or the taxpayer ID number
indicated in section 3. A representative does not need the consent of
issued by the NYS Tax Department for this business. For NYC tax matters,
any other representative to make a delegation, unless the taxpayer(s) has
your taxpayer ID number is your SSN or EIN.
specified otherwise.
Corporations, partnerships, limited liability companies (LLC), or
associations — Enter the legal name, EIN, and business address.
4. Retention/revocation of prior power(s) of attorney
Trusts — Enter the name and EIN of the trust, and the name, title, and
This POA only applies to tax matters administered by the NYS Tax
address of the trustee.
Department, the NYC Department of Finance, or both. Executing and
filing this POA with an agency revokes all POAs previously executed and
Estates — Use Form ET-14, Estate Tax Power of Attorney, for all estate tax
filed with that agency for the same tax matter(s) and year(s), period(s) or
matters.
transaction(s) covered by this document. Executing and filing this POA
does not revoke any other POA, including a POA executed under the
General Obligations Law, for matters not listed on this POA. If there is an
POA-1-I (9/10)
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