Fill - Free fillable Form 548: POWER OF ATTORNEY MARYLAND FORM (Comptroller of Maryland) PDF form

MARYLAND

FORM

548

POWER OF ATTORNEY

COM RAD-548 08/18

Part I - Taxpayer Personal Information:

Your rst name, MI, last name for individual or business name for business

Spouse’s rst name, MI, last name for individual

Your SSN or FEIN for business Spouse’s SSN Daytime telephone number

Home address (number and street) or business address Apt./Ste. number

City State ZIP code +4

The above hereby appoint(s) the following representative(s) as attorney(s)-in-fact:

Part II - Representative(s):

This Power of Attorney will not be valid unless the Representative(s) complete(s) the Declaration of Representative section on

Page 2 and sign and date this form.

Representative Name

Firm Name (if applicable)

Address line 1 PTIN

Address line 2

Telephone No. Fax No. Email address

Representative Name

Address line 1 PTIN

Address line 2

Telephone No. Fax No. Email address

Part III - Tax Matters:

Type of Tax(es) Tax Form Number Years or Periods

Acts Authorized

The representatives are authorized to represent the Taxpayer(s) before the Comptroller of Maryland for the tax matters listed above, to receive and

inspect condential tax information and to perform any and all acts that I (we) can perform (for example, the authority to sign any agreements,

consents, or other documents). This authority does not include the power to receive or cash refund checks. If you wish to grant this authority to your

authorized representative(s), state this below. List any specic additions or deletions to the acts otherwise authorized by this power of attorney.

MARYLAND

FORM

548

POWER OF ATTORNEY

COM RAD-548 08/18

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 effect.

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 ofcer,

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 veried 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, certied 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) identied for the tax matter(s) specied 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 Certied Public Accountant duly qualied to practice in the jurisdiction shown below.

3. An Enrolled Agent.

 Attachgovernment-issuedphotoidenticationforindividualorbusinesstaxpayerifrepresentative

 designationisitem4-10.Representativeidenticationisnotrequired.

4. A Maryland Registered Individual Tax Preparer.

5. A bona de ofcer 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

IdenticationNumber

(Bar, CPA, EA, Certication or

Federal Employer Identication

Number)

Date

An incomplete Form 548 will not be processed.

Page 2

MARYLAND

FORM

548

POWER OF ATTORNEY

COM RAD-548 08/18

General Information

To protect the condentiality of tax records, Maryland law

generally prohibits the Comptroller of Maryland from disclosing

information contained in tax returns or other documents led

with it to persons other than the Taxpayer or the Taxpayer’s

representative. For your protection, the Comptroller requires

that you le a power of attorney before it will release tax

information to your representative. The power of attorney will

also allow your representative to act on your behalf to the

extent you indicate. Use Form 548, Power of Attorney and

Declaration of Representative, for this purpose if you choose.

You may use Form 548 Power of Attorney to appoint one

or more individuals to represent you in tax matters before

the Comptroller of Maryland. You may use Form 548 for

any matters affecting any tax or fee administered by the

Comptroller of Maryland, and the power granted is limited to

these tax matters.

We will continue to accept a durable power of attorney

or any other power of attorney form authorized by

Maryland Law.

Filing the Power of Attorney

You must le the original, a photocopy or facsimile transmission

(fax) of the power of attorney with the Comptroller of Maryland,

Revenue Administration Division, P.O. Box 1829, Attn: POA,

Annapolis, Maryland 21404-1829. The power of attorney must

also be led with government-issued photo identication for

the taxpayer, unless representative’s designation is item 1 - 3

(See instruction “Declaration of Representative” for denition

of designation). An acceptable government issued photo

identication includes a passport or drivers license. You do not

need to le another copy of Form 548 with other Comptroller of

Maryland ofcers or counsel who later have the matter under

consideration unless you are specically asked to provide an

additional copy.

Revoking a Power of Attorney

If you previously led a power of attorney and you want to

revoke it, you may use Form 548 to change your representatives

or alter the powers granted to them by ling the form with

the Comptroller of Maryland. The new power of attorney will

revoke the earlier one for the same matters and tax periods

unless you specically state otherwise.

If you want to revoke a previously executed power of attorney

and do not want to name a new representative, you must

write “REVOKE” across the top of the rst page with a current

signature date below this annotation. Then, you must mail

or fax a copy of the power of attorney with the revocation

annotation to the Comptroller of Maryland.

Completing Form 548

Part I- Taxpayer InformationFor individuals Enter your

name, Social Security number and street address or post ofce

box. Do not use your representative’s address or post ofce

box for your own. If a joint return is involved, and you and your

spouse are designating the same representative(s), also enter

your spouse’s name and Social Security number.

For a corporation, partnership or association Enter the

business name, federal employer identication number and

business address. If the power of attorney for a partnership will

be used in a tax matter in which the name and Social Security

number of each partner have not previously been sent to the

Comptroller, list the name and Social Security number on an

attached sheet.

For a duciary Enter the name, title and address of the

trustee or the decedent’s personal representative, and the

name and federal employer identication number of the

trust or identication number of the estate. The identication

number for an estate is the decedent’s Social Security number

and includes the federal employer identication number if the

estate has one.

For other entities Enter the name, address and Social

Security number or federal identication number of the entity.

Part II - Representative(s)

Enter the name(s), address(es) and telephone number(s) of

the individual(s) you appoint. Your representative must be an

individual and may not be an organization, rm or partnership.

Part III - Tax matters

Consider each tax imposed by Maryland for each tax period as

a separate tax matter. Identify the type(s) of tax(es), tax form

and the year(s) or period(s) for which the power is granted.

You may list any number of years or periods and types of

taxes on the same power of attorney. You may list consecutive

multiple years or a series of inclusive periods, including

quarterly periods, by using “through,” “thru,” or a hyphen. For

example, “2008 thru 2010” or “2nd 2009 - 3rd 2010.” For scal

years, enter the ending year and month, using the YYYYMM

format. Do not use a general reference such as “All years,”

“All periods,” or “All taxes.” The Comptroller of Maryland will

consider any power of attorney with a general reference an

invalid document. Representation only applies for the years

or periods listed. If the matter relates to estate tax, enter the

date of the Taxpayer’s death instead of the year or period.

Acts authorized

Your signature on Form 548 authorizes the individual(s) you

designate (your representative or “attorney-in-fact”) generally

to perform any act you can perform. This includes executing

waivers and offers of waivers of restrictions on assessment

or collection of deciencies in taxes, and waivers of notice of

disallowance of a claim for credit or refund. It also includes

executing consents extending the legally allowed period for

assessment or collection of taxes. The authority does not

include the power to substitute another representative (unless

specically added to Form 548) or the power to receive refund

checks.

If you do not want your representative to be able to perform

any of these or other specic acts, or if you want to give your

representative the power to delegate authority or substitute

another representative, insert language excluding or adding

these acts in the space provided.

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 the appropriate box in the Retention/

Revocation of Prior Power(s) of Attorney section of Form 548.

You must also attach a copy of any Power of Attorney you want

to remain in effect.

Signature of Taxpayer(s)

For individuals If a joint return is being led and both spouses

will be represented by the same individual(s), both must sign

the power of attorney unless one authorizes the other (in

writing) to sign for both. In that case, attach a copy of the

authorization. However, if the spouses are to be represented

Page 1

MARYLAND

FORM

548

POWER OF ATTORNEY

COM RAD-548 08/18

by different individuals, each may execute a power of attorney.

For corporations or associations An ofcer having authority

to bind the Taxpayer must sign.

For a partnership All partners must sign unless one partner

is authorized to act in the name of the partnership. A partner is

authorized to act in the name of the partnership if, under state

law, the partner has authority to bind the partnership.

Declaration of Representative

The representative(s) you name must sign and date this

declaration and enter the designation (for example, items

1 - 10) under which he or she is authorized to practice in

Maryland. Representatives must sign in the order listed in

the Representative(s) section of Form 548. In addition, the

representative(s) must list the following in the Jurisdiction

(state) column and Identication Number column:

1. Attorney - Enter the two-letter abbreviation for the

state (for example, “MD” for Maryland) in which admitted

to practice in the Jurisdiction (state) column. Enter the

associated license number in the Identication Number

column.

2. Certied Public Accountant - Enter the two-letter

abbreviation for the state (for example, “MD” for

Maryland) in which licensed to practice in the Jurisdiction

(state) column. Enter the associated license number in

the Identication Number column.

3. Enrolled Agent - Leave the Jurisdiction (state) column

blank. Enter the enrollment card number issued by the

Ofce of Professional Responsibility in the Identication

Number column.

4. Maryland Registered Individual Tax Preparer -

Enter “MD” in the Jurisdiction (state) column. Enter the

Registration Number issued by the Maryland Board of

Individual Tax Preparers in the Identication Number

column.

5. Ofcer - Enter the title of the ofcer (for example,

President, Vice President, or Secretary) in the Jurisdiction

(state) column. Leave the Identication Number column

blank.

6. Full-Time Employee - Enter title or position (for

example, Comptroller or Accountant) in the Jurisdiction

(state) column. Leave the Identication Number column

blank.

7. Family Member - Enter the relationship to Taxpayer

(generally, must be a spouse, parent, child, brother,

sister, grandparent, grandchild, step-parent, step-child,

step-brother, or step-sister) in the Jurisdiction (state)

column. Leave the Identication Number column blank.

8. Partner - The representative must be a general partner of

the Taxpayer having the authority to bind the partnership

under Maryland law. Enter “Partner” in the Jurisdiction

(state) column. Enter the Federal Employer Identication

Number (9 digits) of the partnership in the Identication

Number column.

9. Fiduciary - The representative must be a duciary

responsible for the Taxpayer, which is an estate or trust.

Enter “Fiduciary” in the Jurisdiction (state) column. Enter

the Federal Employer Identication Number (9 digits) in

the Identication Number column.

10. Other (attach statement). The representative must

indicate the type of authority they have been granted to

act on behalf of the Taxpayer on the attached statement.

Enter “Other” in the Jurisdiction (state) column. Leave

the Identication Number column blank.

Power of attorney forms may be mailed, faxed or scanned and

emailed.

Fax forms to: 410-260-6213

Email scanned forms to: RADPOA@comp.state.md.us

Mail forms to:

Comptroller of Maryland

Revenue Administration Division

Attn: POA

P.O. Box 1829

Annapolis, MD 21404-1829

For more information about power of attorney matters, call

410-260-7424, Monday - Friday, 8:30 a.m. - 4:30 p.m. You

may also email related inquiries to: taxprohelp@comp.state.

md.us.

Page 2

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