Form Poa - Power Of Attorney, Authorization To Disclose Tax Information Page 3
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4Instructions for Power of Attorney
Authorization to Disclose Tax Information
personal representative, trustee, or other fiduciary has
What’s New
the requisite authority to handle tax matters before the
Joint returns. Joint filers must now complete and submit a
Department of Revenue and need not complete this form.
separate power of attorney for each taxpayer.
A representative that wants to withdraw from an existing
Retention/ Withdrawals. The filing of this power of
power of attorney, should write WITHDRAW across the
attorney will withdraw all earlier powers of attorney relating
top of the form, sign the form in Part II and file the form as
to the same tax matter, years, or periods unless you check
indicated at the bottom of the form.
the box in Section 5.
Section 3. Tax Matters and Tax Years Covered by the
Declaration of Representation. The representative must
Form.
sign the power of attorney.
Indicate, by checking the appropriate boxes, what tax types
Part I
you are authorizing your representative to inspect, receive
and discuss with the Department of Revenue
Section 1. Taxpayer Information.
You may list any tax years or periods that have already
Individual. Enter your name, personal address, social
security number (SSN), individual taxpayer identification
ended as of the date you sign the form (specific years must
be entered, a reference such as “all” will not be accepted).
number (ITIN), and/or employee identification number
You may only include up to three future tax periods that end
(if applicable), and telephone number. Do not use your
representative’s address or post office box for your own.
after the current tax year.
If you file a tax return that includes a sole proprietorship
If the matter relates to estate tax, enter the date of the
business (federal Schedule C) and the matters that you
decedent’s death instead of a tax year.
are authorizing the listed representative(s) to represent you
If tax matter and tax periods aren’t specified, the form will
include your individual and business tax matters, including
be returned to the taxpayer.
employment tax liabilities, enter both your SSN (or ITIN)
and your business EIN as your taxpayer identification
Section 4. Acts Authorized by this Form.
numbers. If the tax matter concerns a joint return, a
If you are providing authorization to another individual,
separate power of attorney is required for each spouse.
check one of the three boxes, depending on what
C Corporation, S corporations, partnership, limited
authorization you are providing to your representative.
liability company or association. Enter the name,
A disclosure authorized by this form may take place by
business address, (federal employer identification number)
telephone, letter, facsimile, e-mail or a personal visit.
FEIN, and telephone number. If this form is being prepared
Note: Checking the “yes” box on the individual tax return
for C corporations filing a combined tax return, a list of
answering the question “Do you want to allow another
subsidiaries is not required. This power of attorney applies
person (third party designee) to discuss this return with
to all members of the combined tax return.
us?” authorizes the Department of Revenue employees to
Trust. Enter the name, title, address of the trustee, and the
discuss the tax return itself with the third party designee.
name and FEIN of the trust, and telephone number.
Any other issues, such as outstanding tax liabilities, cannot
be discussed without a completed power of attorney form.
Estate. Enter the name of the decedent as well as the
name, title, and address of the decedent’s personal
Section 5. Retention/Withdrawal of Prior Power(s) of
representative. Enter the estate’s EIN for the taxpayer
Attorney
identification number, or, if the estate does not have an
This section is used by taxpayer to change a power of
EIN, enter the decedent’s SSN (or ITIN).
attorney status. The filing of a new power of attorney
Section 2. Authorization of Representative.
automatically withdraws all earlier power(s) of attorney on
file with the Montana Department of Revenue for the same
Enter your representative’s full name. Only individuals
matters and years or periods covered by this document.
may represent you before the Department of Revenue.
If you do not want to withdraw a prior power of attorney,
Use the identical full name on all submissions and
check the box in this section.
correspondence. Enter the representative’s telephone
number, address or post office box, and e-mail address, if
Section 6. Signature
applicable.
Individual. You must sign and date the form. If a joint
return has been filed, your spouse must execute his
If a trust, estate, guardianship, or conservatorship wants an
individual other than the personal representative, trustee, or
or her own Montana power of attorney to designate a
other fiduciary to handle tax matters before the Department
representative.
of Revenue, the personal representative, trustee, or
Corporation or association. An officer having authority to
other fiduciary must complete this form and designate the
bind the corporation must sign.
other individual with the power of attorney. Otherwise, the
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