Instructions For Form N-848 - Department Of Taxation State Of Hawaii printable pdf download

INSTRUCTIONS

STATE OF HAWAII—DEPARTMENT OF TAXATION

FORM N-848

INSTRUCTIONS FOR FORM N-848

(REV. 2012)

POWER OF ATTORNEY

(NOTE: References to “married”, “unmarried”, and “spouse” also means “in a civil union”, “not in a civil union”, and “civil union partner”, respectively.)

General Instructions

The designation of representatives for federal

Tax

clearances.—If

authorizing

your

and Hawaii tax matters may NOT be combined

representative to receive confidential information

Note: Original notices and other written

onto a single Form 2848.

regarding any tax deficiencies which arise in the

communications will be sent to you. Copies will

course of processing a Form A-6, Application

Line-By-Line Instructions

not be sent to your representative(s).

for Tax Clearance, all taxes to which you were

subject, the tax forms you were required to

Part I—Power of Attorney

Note: Effective January 1, 2012, pursuant to

file, the periods and years you were subject to

Act 1, Session Laws of Hawaii (SLH) 2011, civil

those taxes, and the Hawaii Tax I.D. Number, if

unions are recognized in Hawaii.

Provisions

Line 1—Taxpayer Information

applicable, must be listed as indicated above.

that apply to a husband and wife, spouses,

To avoid any unnecessary delays, you may wish

Individuals.—Enter your name, address,

or person in a legal marital relationship shall

Social Security Number (SSN), Federal Employer

to list all tax years not previously checked and

be deemed to apply to partners in a civil

cleared by the Department, or years beginning

Identification Number (FEIN), if applicable,

union with the same force and effect as if they

daytime telephone number, fax number, and

with the date your business began in Hawaii to

were “husband and wife”, “spouses”, or other

the present. For example, if your business started

e-mail address in the spaces provided. If a joint

terms that describe persons in a legal marital

return is involved and you and your spouse

in 2000, you may want to include on line 3, “W-

relationship. Accordingly, references to “married”,

12345678-01”, “general excise/use taxes”, “Form

are designating the same representative(s),

“unmarried”, and “spouse” also means “in a civil

also enter your spouse’s name and SSN, and

G-45 and Form G-49”, for the “monthly, quarterly,

union”, “not in a civil union”, and “civil union

semiannual and annual periods, 2000-present”.

your spouse’s address if different from yours. If

partner”, respectively.

you are an alien and were issued an individual

If authorizing your representative to sign the

Purpose of Form

taxpayer identification number (ITIN) by the

Form A-6 on your behalf in addition to receiving

Internal Revenue Service, enter your ITIN.

confidential information, you also must list Form

Use Form N-848 to grant authority to an

Corporations,

partnerships,

A-6 and the year(s) authorization is being granted

individual to sign Hawaii tax documents on your

on line 3.

associations.—Enter

the

name,

address,

behalf, represent you before the Department of

FEIN, daytime telephone number, fax number,

Line 4—Acts Authorized

Taxation and to receive otherwise confidential tax

and e-mail address in the spaces provided. If

information.

this form is being prepared for corporations

If you want to modify the acts that your

named representative(s) can perform, describe

filing a consolidated tax return, do not attach a

Authority granted

list of subsidiaries to this form. Only the parent

any specific additions or deletions in the space

provided. The authority to substitute another

corporation information is required on line 1. Also,

This power of attorney authorizes the

line 3 should only list Form N-30 in the Tax Form

representative or delegate authority must be

individual(s) named to perform any and all acts

specifically stated on line 4.

Number column. A subsidiary must file its own

you can perform, such as signing agreements,

Form N-848 for returns that are required to be

If you want to authorize your representative

consents, and applications for tax clearance.

filed separately from the consolidated return such

to sign a Hawaii income tax return, general

However, authorizing someone as your power

as Form G-49, Annual Return and Reconciliation

excise tax annual return and reconciliation, or

of attorney does not relieve you of your tax

General Excise/Use Tax Return, and Form HW-

any other state tax return, this authorization must

obligations. Delegating authority or substituting

3, Annual Return and Reconciliation of Hawaii

be specifically stated on line 4. This form, or a

another representative must be specifically

Income Tax Withheld From Wages.

copy or facsimile of this form, must be attached to

stated on line 4.

the return. In general, a representative may sign

Trust.—Enter the name, title, address,

The power to sign tax returns can only be

daytime telephone number, fax number, and

your return if you are unable to make the return

granted in limited situations. See Line 4—Acts

by reason of:

e-mail address of the trustee, and the name and

Authorized below for more information.

FEIN of the trust.

(a) Disease or injury,

Filing the power of attorney

(b) Continuous absence from the United States

Estate.—Enter the name, title, address,

daytime telephone number, fax number, and

(including Puerto Rico) for a period of at least 60

File the original, photocopy, or facsimile

days prior to the date required by law for filing

e-mail address of the decedent’s executor/

transmission (fax) with each letter, request,

personal representative, the decedent’s SSN,

the return, or

form, or other document for which the power of

and the name and FEIN of the estate.

attorney is required. For example, if you wish

Line 2—Representative(s)

The reason must be provided on line 4.

to designate an individual to represent you in

obtaining tax clearance certificates, a copy of

Enter the name of your representative(s).

Line 5—Retention/Revocation of

Form N-848 must be filed each time you submit

Only

individuals

may

named

Prior Power(s) of Attorney

Tax Clearance Applications.

representatives. If you want to name more than

The Department does not maintain a

four (4) representatives, indicate so on this line

The Department does not maintain a

centralized file of powers of attorney. However,

and attach a list of additional representatives to

permanent, centralized file of powers of attorney.

if you have previously filed a Power of Attorney

the form.

Federal Form 2848 used in

with a particular office within the Department with

Line 3—Tax Matters

respect to a specific on-going tax matter and do

lieu of Form N-848

not want to revoke that existing power of attorney,

You must enter the type of tax, the tax form

check the box on this line and attach a copy of the

number, and the year(s) or period(s) in order for

Federal Form 2848, Power of Attorney and

previously executed power(s) of attorney.

the power of attorney to be valid. Also, if the type

Declaration of Representative, may be used in lieu

of tax is general excise/use, withholding, transient

If you want to revoke an existing power

of Form N-848. You must print “HAWAII” at the top

accommodations, or rental motor vehicle and tour

of attorney and do not want to name a new

of the form, and specifically list the Hawaii taxes,

vehicle surcharge, you must enter the Hawaii Tax

representative, or if a representative wants

forms, and periods to which the power of attorney

I.D. Number. For example, you may list “income

to withdraw from representation, send a copy

will apply. If the type of tax is general excise/

tax”, “Form N-11”, for “calendar year 2010”; or

of the previously executed power of attorney

use, withholding, transient accommodations, or

you may list “W-12345678-01”, “general excise/

to the office where the power of attorney was

rental motor vehicle and tour vehicle surcharge,

use taxes”, “Form G-45 and Form G-49”, for the

filed. The copy of the power of attorney must

you must list the Hawaii Tax I.D. Number. Also,

“first and second semiannual periods of 2010

have a current signature of the taxpayer if the

in Part II, the representative must print the last

and calendar year 2010”. A general reference to

taxpayer is revoking, or the representative if the

4 numbers of the representative’s social security

“All taxes”, “All forms”, or “All periods or years” is

representative is withdrawing, under the original

number.

NOT acceptable.

signature on Part I, line 6, or Part II. Write

“REVOKE” across the top of the form.

Instructions For Form N-848 - Department Of Taxation State Of Hawaii

Related Articles

Related forms

Related Categories