Instructions For Form N-848 - Department Of Taxation State Of Hawaii Page 2
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1
2INSTRUCTIONS
FORM N-848
(REV. 2012)
PAGE 2
If you do not have a copy of the power of
and both husband and wife will be represented
the partnership. A partner is authorized to act in
attorney you want to revoke or withdraw, send
by the same individual(s), both must sign the
the name of the partnership if, under state law,
a statement to the office where the power of
power of attorney unless one spouse authorizes
the partner has authority to bind the partnership.
attorney was filed. The statement of revocation
the other, in writing, to sign for both. In that case,
A copy of such authorization must be attached.
or withdrawal must indicate that the authority
attach a copy of the authorization. However, if a
For purposes of executing Form N-848, the tax
of the power of attorney is revoked, list the tax
joint return has been filed and husband and wife
matters partner is authorized to act in the name
matters, and must be signed and dated by the
will be represented by different individuals, each
of the partnership.
taxpayer or representative. If the taxpayer is
taxpayer must execute his or her own power of
Part II—Signature of
revoking, list the name and address of each
attorney on a separate Form N-848.
recognized representative whose authority is
Representative(s)
Corporations or associations.—An officer
revoked. If the representative is withdrawing, list
having authority to bind the taxpayer must sign.
the name and address of the taxpayer.
The representative(s) you name must provide
However, the tax matters person may sign on
the last 4 numbers of their social security
behalf of an S corporation.
Line 6—Signature of Taxpayer(s)
numbers and sign and date this form.
Partnerships.—All partners must sign unless
Individuals.—You must sign and date the
one partner is authorized to act in the name of
power of attorney. If a joint return has been filed
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