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STATE OF NEW JERSEY – DIVISION OF TAXATION
INSTRUCTIONS FOR FORM M-5008-R
APPOINTMENT OF TAXPAYER REPRESENTATIVE
Purposes of Form. Form M-5008-R, Appointment of Taxpayer Representative, may be used to designate
an individual(s) named as representative(s) and grants the representative(s) the authority to obligate, bind or
appear on your behalf with respect to the tax matters listed in Section 3 of the Appointment of Taxpayer
Representative Form. This form may be used for all New Jersey taxes except those pertaining to Property
Administration. (Refer to Form M-5041).
The representative(s) may be authorized to receive your confidential tax information. Unless otherwise
indicated, the representative(s) may also perform any and all acts that you can perform, including
consenting to extend the time to assess tax, or executing consents that agree to a tax adjustment.
Representatives may not sign returns or delegate authority unless specifically authorized on the
Appointment of Taxpayer Representative.
Note: Authorizing someone to represent you before the Division by an Appointment of Taxpayer
Representative does not relieve you of your tax responsibilities or obligations. It primarily allows
for representation by others in most matters concerning tax administration, investigations,
examinations/audits and other forms of taxpayer conferences. Since the obligation for tax
liabilities lies with the taxpayer, the authority granted to a representative may not extend through
certain aspects of the collection process to include, but not limited to judgments, levies, liens and
seizures. In those instances the Division may require telephone communication, direct contact
and/or interaction with the taxpayer. To the extent possible, however, the Division will make a
reasonable effort to honor authorized representation. Additionally, to protect the interests of the
taxpayer, the Division will contact the taxpayer directly when it has documentable instances of
unreasonable delays, incompetence or other forms of malfeasance of the appointed taxpayer
Form M-5008-R, Appointment of Taxpayer Representative, will not be required when an individual
appears with the taxpayer or with an individual who is authorized to act on behalf of taxpayer. For
example, Form M-5008-R is not required if an individual appears on behalf of a corporate taxpayer with an
authorized corporate officer. The Form is also not required if a trustee, receiver or attorney has been
appointed by a court having jurisdiction over a debtor. In addition, the Form is not required if an
individual merely furnishes tax information or prepares a report or return for the taxpayer.
Fiduciaries. A fiduciary (such as a trustee, receiver, or guardian) stands in the position of a taxpayer and
acts as the taxpayer. Therefore, a fiduciary does not act as a representative and should not file an
Appointment of Taxpayer Representative. However, if a fiduciary wishes to authorize an individual to
represent or act on behalf of the entity, an Appointment of Taxpayer Representative must be filed and
signed by the fiduciary.
Who Can Execute the Appointment of Taxpayer Representative
- Any individual, if the request pertains to a personal income or individual use tax return filed by that
individual (or by an individual and his or her spouse/cu partner if the request pertains to a joint income tax
return and joint representation is requested). If joint representation is not requested each taxpayer must file
his or her own separate Appointment of Taxpayer Representative.
- A member of a Limited Liability Company (LLC), if the taxpayer is an LLC and there is no manager;
- A manager of the LLC;
- A sole proprietor;
- A general partner of a partnership or limited partnership;
- The administrator or executor of an estate;
- The trustee of a trust.
- If the taxpayer is a corporation, a principal officer or corporate officer who has legal authority to bind the
corporation; any person who is designated by the board of directors or other governing body of the
corporation; any officer or employee of the corporation upon written request signed by a principal officer
of the corporation and attested by the secretary or other officer of the corporation; or any other person who
is authorized to receive or inspect the corporation’s return or return information under I.R.C.