Instructions For Form N-848 - Department Of Taxation State Of Hawaii (Page 2 of 2) in pdf

Instructions For Form N-848 - Department Of Taxation State Of Hawaii Page 2

INSTRUCTIONS

FORM N-848

(REV. 2010)

PAGE 2

Part II—Signature of

Partnerships.—All partners must sign unless

the other, in writing, to sign for both. In that case,

attach a copy of the authorization. However, if a

one partner is authorized to act in the name of

Representative(s)

joint return has been filed and husband and wife

the partnership. A partner is authorized to act in

will be represented by different individuals, each

the name of the partnership if, under state law,

The representative(s) you name must provide

taxpayer must execute his or her own power of

the partner has authority to bind the partnership.

the last 4 numbers of their social security numbers

attorney on a separate Form N-848.

A copy of such authorization must be attached.

and sign and date this form.

For purposes of executing Form N-848, the tax

Corporations or associations.—An officer

matters partner is authorized to act in the name

having authority to bind the taxpayer must sign.

of the partnership.

However, the tax matters person may sign on

behalf of an S corporation.

Instructions For Form N-848 - Department Of Taxation State Of Hawaii Page 2