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Florida Form DR-835 is the Department of Revenue's tax power of attorney. It names a representative, such as an accountant, to handle your Florida tax matters with the Department. This page explains each section of the form, the signatures and where it goes.
Key facts
Form DR-835 is the Florida tax power of attorney, titled Power of Attorney and Declaration of Representative, that lets a taxpayer appoint someone to deal with the Florida Department of Revenue on their behalf. The tax POA in Florida is also referred to as the DR-835 form.
The person who signs the form to hand over the tax matters is the principal. The person who receives that authority is the representative, also called the attorney or agent on the form. A representative is often an accountant, a tax attorney or another tax professional the principal hires.
The form covers four kinds of information:
Form DR-835 covers Florida Department of Revenue matters only. Federal tax matters with the IRS use a separate IRS form, Form 2848. Browse all the Florida POA documents you can fill out in our Florida guide.
Form DR-835 has the key details in the table below: its official form name, the agency behind it, the mailing address for one case, its length and its format.
| Document Name | Florida Tax Power of Attorney Form |
| State Form Name | Florida Form DR-835 |
| Relevant Link | Florida Department of Revenue |
| Where to File? | If for a reemployment tax matter and the taxpayer has completed Section 4: To the Florida Department of Revenue, P.O. Box 6510, Tallahassee FL 32314-6510 |
| Avg. Time to Fill Out | 15 minutes |
| # of Fillable Fields | 75 |
| Available Formats | Adobe PDF |
Form DR-835 carries two kinds of signatures: the principal's, which grants the authority, and each representative's, which accepts it with a short declaration.
The principal is the taxpayer who grants the authority: a person or a business with a Florida tax account. The principal signs and dates the form. Next to the signature, the form asks for the principal's printed name and title, if any, such as an officer's title for a company.
A tax POA in Florida allows a person to choose more than one representative to deal with taxes. The form gives each representative lines for a name, an address, an email address, a fax number and a phone number.
The representative's declaration comes after the principal's signature. Each representative reads a short statement, accepts it and checks one option that describes their role. Besides the signature and the signing date, each representative enters their Jurisdiction (State) and Enrollment Card Number (if there is any).
Form DR-835 asks for ID numbers and contact details for every party, so a short list gathered first lets the form be filled in one sitting.
Check that every entry you make matches your IDs before you start filling in the fields, because small mismatches are easy to miss later.
Form DR-835 is filled in section by section, top to bottom, and each screenshot below shows the matching part of the form.
The first parts of Form DR-835 identify the principal and every representative, with their ID numbers and contact details.
Open Form DR-835 and save a copy before you start, so your entries are not lost.
Enter the name and exact address on the left-hand side and the federal ID number on the other side. This can be, for example, the Social Security Number (SSN) or the Federal Employer Identification Number (FEIN).
Name a contact person, and add the Florida Tax Registration Number (or numbers), a telephone number and a fax number if there is one.
Enter every representative's name and address with their contact details: email address, fax, and phone number(s). Add a line for each one if you appoint more than one.
Section 3 lists the tax matters the representative may handle: the type of tax, the period and the exact issues. Section 4 is the form's other route, built around a named agent and an agent number; the form's instructions say when it applies.
For a single matter, fill in Section 3: the tax type, the period and the issues. If the form's instructions point your matter to Section 4, fill in Section 4 instead: the agent's name, the name of the entity where they work, the federal ID number, the address, the agent number and a telephone number. Then choose the degree of communication between you and the agent.
Section 5, Section 6 and the revocation section are optional parts of Form DR-835 that narrow the authority, route notices and cancel earlier forms.
Write any limits on the representative's authority in the blank lines of Section 5. Leave it empty to grant the powers the form describes.
Name the people who should receive notices about the tax matters in Section 6. Skip Section 6 if you filled out Section 4.
Fill in the revocation section to cancel a DR-835 you signed before. Read the section's printed text first: it says what happens to earlier forms.
Keep your tax ID numbers and the representative’s contact details open in another window while you work through the steps, which saves you from stopping halfway.
Form DR-835 is signed first by the principal, then by each representative, each with the date of signing.
Sign and date the form, then print your name and your title, if any.
Ask each representative to read the declaration, accept it, check one option and sign. Each one adds the signing date, the jurisdiction (state) and an enrollment card number if they have one.
Form DR-835 has a revocation section for annulling an earlier Florida tax power of attorney. The section's own printed text says which earlier forms a new DR-835 revokes and how to keep one in force.
A principal who wants a new representative to replace an old one reads that section on the new form and fills it in as it directs. A copy of the earlier form helps, because the section asks for its date and representative.
Form DR-835 goes to the mailing address on this page in one case: a reemployment tax matter with Section 4 completed. In that case the address is the Florida Department of Revenue, P.O. Box 6510, Tallahassee FL 32314-6510.
For other tax matters, the form's own instructions name where it goes, including any fax number. This page lists no fax number, because none comes from a source it can cite.
A general Florida power of attorney follows part II of chapter 709 of the Florida Statutes, while Form DR-835 is a government form for one purpose: tax matters with the Department of Revenue.
Under Fla. Stat. § 709.2103, part II of chapter 709 does not apply to a power created on a form prescribed by a government or governmental subdivision, agency, or instrumentality for a governmental purpose.
The rules below come from that part and are written for a general power of attorney, such as one that covers banking or property.
Under Fla. Stat. § 709.2105, a general power of attorney must be signed by the principal and by two subscribing witnesses and be acknowledged by the principal before a notary public or as otherwise provided in s. 695.03.
Fla. Stat. § 709.2105 lets the notary sign the principal's name, pursuant to s. 117.05, only if the principal is physically unable to sign.
Under Fla. Stat. § 709.2109, a general power of attorney terminates when the principal dies, when the principal revokes it, or when the principal becomes incapacitated, if the power of attorney is not durable.
Fla. Stat. § 709.2109 also ends it when the power of attorney provides that it terminates or when its purpose is accomplished.
For powers beyond tax matters, see the power of attorney forms by type.
A signed DR-835 works best with a copy for every party and a clear plan for how the principal and the representative stay in touch.
Compare each entry with your records before you print it, and then look at the signature lines one last time.
A DR-835 is the Florida Department of Revenue's Power of Attorney and Declaration of Representative. It lets a taxpayer appoint one or more representatives, such as an accountant, for Florida tax matters.
For a reemployment tax matter with Section 4 completed, the form goes to the Florida Department of Revenue, P.O. Box 6510, Tallahassee FL 32314-6510. For other matters, follow the address or fax number in the form's own instructions.
The witness and notary rule of Fla. Stat. § 709.2105 is written for a general power of attorney. Fla. Stat. § 709.2103 says part II of chapter 709, the part that holds § 709.2105, does not apply to a power created on a form prescribed by a government agency for a governmental purpose. The form's own printed instructions say how to sign it, so read them before signing. Form DR-835 itself carries signature lines for the taxpayer and each representative.
Yes. A tax POA in Florida allows a person to choose more than one representative to deal with taxes, and the form has lines for each one.
Use the revocation section of a new DR-835. Its printed text says which earlier forms the new one revokes, so follow its wording.
The Florida paperwork has 75 fillable fields and takes about 15 minutes to fill out, so have your numbers and the representative’s contact details ready so you can finish in one sitting.
Yes, for a general power of attorney: Fla. Stat. § 709.2109 says a power of attorney terminates when the principal dies, so the agent's authority under it, for example over the principal's bank account, ends at death.
General information, not legal or tax advice.
