MARYLAND
FORM
548
POWER OF ATTORNEY
COM RAD-548 08/19
Taxpayer’s SSN or FEIN Taxpayer’s Name
Retention/Revocation of Prior Power(s) of Attorney
By ling this power of attorney form, you automatically revoke all earlier power(s) of attorney on le with the Comptroller of
Maryland for the same tax matters and years or periods covered by this document.
If you do not want to revoke a prior power of attorney, check here
You must attach a copy of any Power of Attorney you want to remain in eect.
Signature of Taxpayer(s)
If a tax matter concerns a joint return, both spouses must sign if joint representation is requested. If signed by a corporate ocer,
partner, guardian, tax matters partner, executor, receiver, administrator, or trustee on behalf of the Taxpayer, I certify that I
have the authority to execute this form on behalf of the Taxpayer. If other than the Taxpayer, print the name here and sign below.
Your signature Date Title, if business taxpayer or if other than individual taxpayer
Spouse’s signature if ling jointly Date Telephone number if other than the Taxpayer
If not signed and dated, this power of attorney will not be processed.
Declaration of Representative Representative(s) must complete this section and sign below.
Under penalties of perjury, I declare that
• I am not currently under suspension or disbarment from practice within the State of Maryland or in any jurisdiction;
• I have veried the identity of the taxpayer described under Taxpayer Personal Information and that the person signing as
the authorized taxpayer is the same person described under Taxpayer Personal Information;
• I am aware of regulations governing the practice of attorneys, certied public accountants, public accountants, enrolled
agents and others; and the penalties for false or fraudulent statements provided;
• I am authorized to represent in Maryland, the Taxpayer(s) identied for the tax matter(s) specied herein; and I am one of
the following:
1. A member in good standing of the bar of the highest court of the jurisdiction shown below.
2. A Certied Public Accountant duly qualied to practice in the jurisdiction shown below.
3. An Enrolled Agent.
Attach government-issued photo identication for individual or business taxpayer if representative
designation is item 4-10. Representative identication is not required.
4. A Maryland Registered Individual Tax Preparer.
5. A bona de ocer of the Taxpayer.
6. A full-time employee of the Taxpayer.
7. A member of the Taxpayer’s immediate family (spouse, parent, child, grandparent, grandchild, step-parent, step-
child, brother, or sister).
8. A general partner of the Taxpayer (partnership).
9. A duciary for the Taxpayer (Estate or trust).
10. Other (attach statement).
Designation-insert
appropriate number
from above list
Jurisdiction (state) Signature
Identication Number
(Bar, CPA, EA, Certication or
Federal Employer Identication
Number)
Date
An incomplete Form 548 will not be processed.
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