State Tax Power of Attorney Forms

Updated: Nov 4, 2026

When to Use a State Tax POA

A state tax POA is useful when someone else needs to see your state tax records or act on your return for you, such as an accountant, a family member or a tax professional handling an audit. The form names that person as your agent and lists what the agent can do.

Many state tax agencies have a form of their own; the table below links to each agency. A general power of attorney that grants tax powers is another route in some states, covered further down this page.

Common reasons to name a tax agent include:

• You are busy or away during tax season
• You are hiring an accountant or tax professional
• You have several kinds of taxes to handle
• You want to choose exactly which powers your agent has

You are busy or temporarily unavailable

A tax agent can answer letters from your state tax agency while you travel for work, take a long trip or recover from surgery or a long medical treatment. Sign the form before you leave, so your agent is ready when the first letter arrives.

You are hiring an accountant

Some tax professionals will ask for a POA or form 2848 before handling your tax information as an extra layer of protection for both of you. The same document can let the professional speak for you in an audit or in talks about a payment plan for back taxes.

You need to deal with a variety of taxes

A tax POA helps when your taxes cover more than income, such as tax on a recent inheritance or on a small business. Your form can name each tax type, so your agent works on the right accounts and nothing else.

You need a more personalized approach

A general power of attorney lets you write in the exact tax powers you want, next to other powers such as banking. Before you pick one, compare it with your state's own tax form.

However, it's important to make sure you check your state's law about tax POA. Some states primarily use federal form 2848, while other states will have their own specialized kinds of tax POA or limitations on the kinds of power that can be granted with a tax POA.

Tax Power of Attorney Forms by State

Find your state in the table. The last column links to the state tax agency, where you can look for its current tax power of attorney form.

Pennsylvania (PA) Tax POA Form and Signing Rules

The Pennsylvania tax POA form is Form REV-677, from the Pennsylvania Department of Revenue. If you give tax powers in a general Pennsylvania power of attorney instead, 20 Pa.C.S. § 5601 sets how that document is signed.

Under 20 Pa.C.S. § 5601, a Pennsylvania power of attorney:

• shall be dated and signed by the principal, by signature or mark, or by another individual at the principal's direction if the principal is unable to sign (20 Pa.C.S. § 5601);
• has the signature acknowledged before a notary public or other individual authorized by law to take acknowledgments, who cannot be the agent, and witnessed by two individuals, each 18 years of age or older, when it is signed on or after the effective date of 20 Pa.C.S. § 5601(b)(3);
• starts with a notice in capital letters signed by the principal, unless it falls in a class the statute exempts, such as a power coupled with an interest (20 Pa.C.S. § 5601(c));
• gives the agent no authority to act until the agent signs an acknowledgment and attaches it to the power of attorney (20 Pa.C.S. § 5601(d)).

A witness shall not be the agent, the individual who signed for the principal or the notary public before whom the power of attorney is acknowledged (20 Pa.C.S. § 5601).

Form REV-677 carries the Department of Revenue's own instructions, so read them on the current version of the form before you sign.

What Powers Can a Tax Agent Have?

A tax agent has only the powers your form grants, which can range from reading your tax records to signing and filing returns for you. You choose those powers when you fill out the form.

Depending on the form, you can grant powers such as:

• Access to your tax records and tax information
• Receiving notices from the tax agency
• Answering notices and questions from the agency
• Preparing and filing tax forms for you
• Signing tax returns for you
• Paying taxes due and collecting refunds

You can also limit the agent. A professional can read your records and prepare the return while you keep the signing and filing for yourself, after you look the return over.

Can a power of attorney sign a tax return?

A power of attorney can grant the power to sign returns, but each taxing authority decides who may sign a return for a taxpayer. Before your agent signs, check the instructions of the IRS or the tax agency that receives the return. Under the Taxes subject of Maryland's statutory form, the agent can prepare, sign, and file federal, state, local, and foreign income, gift, payroll and property tax returns (Md. Code, Est. & Trusts § 17-202).

Under the same subject, the agent can pay taxes due, collect refunds, receive confidential information and contest deficiencies determined by the Internal Revenue Service or another taxing authority (Md. Code, Est. & Trusts § 17-202).

Can a General Power of Attorney Cover State Taxes?

Yes: in the states below, the statutory power of attorney form lists taxes as a subject the principal can give the agent. Ask the state tax agency whether it accepts that document or wants its own form.

The forms grant the subject in different ways: on the Connecticut (Conn. Gen. Stat. § 1-352), Illinois (755 ILCS 45/3-3) and Vermont (14 V.S.A. § 4051) forms, taxes are included unless the principal strikes them out, and the Maryland form (Md. Code, Est. & Trusts § 17-202) grants every subject it lists.

This list shows only the statutory forms in our sources that name taxes as a subject. A power of attorney from an unlisted place may still reach taxes, so ask the tax agency there which document it accepts. Our power of attorney forms cover general and state versions.

How to Fill Out a State Tax Power of Attorney

To fill out a state tax power of attorney, enter your details and your agent's, name the taxes and years it covers, mark the powers, then sign as the form directs. The steps below follow that order.

1. Find your state's tax agency in the table above, or start with the builder at the top of this page.
2. Enter your full name, address and the taxpayer ID number the agency uses for you.
3. Enter your agent's name, address and phone number, and the firm's name if a tax professional acts for you.
4. Name each tax type, such as income or sales tax, and the tax years or periods the form covers.
5. Mark the powers you grant and leave blank the ones you keep for yourself.
6. Sign and date the form, and follow its instructions on any witness or notary.
7. Send it to the agency as its instructions say, and keep a signed copy.

Federal vs. State Tax Power of Attorney

A federal tax power of attorney covers your IRS matters, while a state tax power of attorney covers your matters with the state tax agency. Federal IRS Form 2848 is a specialized federal form for tax representatives.

Many state tax agencies have a form of their own, so you might need two different forms for your federal and state taxes.

Your federal and state tax records are generally kept separate, and the returns go in separately too. Even when one form serves both, check that the powers you list reach both sets of taxes.

Before you choose a form, it helps to:

• Find your state's tax agency in the table above and get its current form.
• Ask your tax professional whether one form can cover both your federal and state taxes.
• List the powers you want your agent to have, such as access to records or filing a return.
• Keep a signed copy of the finished form.

Frequently Asked Questions

What is a state tax power of attorney?

A state tax power of attorney is a form that names someone you trust to handle your state tax matters. That person is your agent. The form lists the powers you give your agent, such as access to your tax records.

Can I create a state tax power of attorney online?

Yes. Click Create My Document at the top of this page, answer a few questions, then save, download and print your form.

What should I check before I sign?

Check that your name, your agent's name and the tax years match your records. Read the list of powers once more and keep a signed copy.

General information, not legal or tax advice.

Mara Erlach

Writer & Attorney

Mara has been practicing estate planning and trust law in California since 2003, taking pride in helping clients of all backgrounds and asset profiles form a complete and customized estate plan. Her specialties are: estate planning, wills and trusts, trust and probate administration.