Form REV184b, Business Power of Aorney
Read instrucons before compleng this form.
To grant authority for an individual or sole proprietor, complete Form REV184i, Individual or Sole Proprietor Power of Aorney.
Addional
Signature
Authority Granted
Primary Appointee
Business Taxpayer
Powers
Business Taxpayer Name Minnesota or Federal Employer Idencaon Number (FEIN)
Street Address or PO Box Phone Number Fax Number
Apt. or Suite Combined Business Returns: Filing enty name (if dierent)
City State ZIP Code Filing Enty FEIN or Taxpayer Idencaon Number
Name of Appointee Aorney Number, Accountant Number, or PTIN
Street Address or PO Box Phone Number
Apt. or Suite Fax Number
City State ZIP Code Email Address
If appoinng more than one person, enter on page 2 of this form.
The person named above, and anyone included on the aached list, is appointed to access the taxpayers informaon and represent it be-
fore the Minnesota Department of Revenue. Check the box for Limited Authority or Full Authority.
(This authority does not cover powers
listed in the Addional Powers secon below, unless indicated.)
Limited Authority
The appointee is authorized to act on behalf of the taxpayer, but only for the following:
Type of Tax (Such as Business Income, Tax Form Name or Number Years or Periods
Sales, Withholding) or Debt Issue (If applicable) (If le blank, applies to all)
Full Authority
The appointee is
authorized to act on
behalf of the taxpayer
for all tax and debt
issues for all years or
periods.
Authority Expiraon Date:
Add the following powers to the appointee’s limited or full authority (check any that apply):
Communicate with the department by email Add addional appointees (Primary Appointee only)
Sign returns and other tax forms Receive all mail except refunds (see instrucons) (Primary Appointee only)
Extend statute of limitaons to assess tax Authorize the department to release return informaon to third pares
Execute agreements
This Power of Aorney is not valid unl it is signed and dated by someone with legal authority to sign agreements on behalf of the business taxpayer.
I cerfy that I have the legal authority to sign this form.
Signature Date Address, If Dierent from Taxpayer
Print Name and Title Phone Number City State ZIP Code
Send a signed copy of this form to the department:
Mail: Minnesota Department of Revenue, Mail Staon 4123, 600 N. Robert St., St. Paul, MN 55146
Fax: 651-556-5210
Email: MNDOR.POA@state.mn.us
(Rev. 11/19)
Form REV184b, Page 2 — Addional Appointees
Name of Business Taxpayer MN ID or FEIN
Include any addional appointees below. Addional appointees only have authority over maers chosen in the Authority Granted
and Addional Powers secons on page 1.
Name of Appointee Aorney Number, Accountant Number, or PTIN
Street Address or PO Box Phone Number
Apt. or Suite Fax Number
City State ZIP Code Email Address
Name of Appointee Aorney Number, Accountant Number, or PTIN
Street Address or PO Box Phone Number
Apt. or Suite Fax Number
City State ZIP Code Email Address
Name of Appointee Aorney Number, Accountant Number, or PTIN
Street Address or PO Box Phone Number
Apt. or Suite Fax Number
City State ZIP Code Email Address
Name of Appointee Aorney Number, Accountant Number, or PTIN
Street Address or PO Box Phone Number
Apt. or Suite Fax Number
City State ZIP Code Email Address
Name of Appointee Aorney Number, Accountant Number, or PTIN
Street Address or PO Box Phone Number
Apt. or Suite Fax Number
City State ZIP Code Email Address
Aach addional copies of this page, as needed.
Form REV184b Instrucons
What is a Power of Aorney (POA)?
A power of attorney (POA) is a legal document that grants an attorney, accountant, agent, tax return preparer, or other person authority to
access the business taxpayers account information and represent the taxpayer before the Minnesota Department of Revenue.
Use of Informaon
The information you enter on this form may be private or nonpublic under state law. We use it to allow the appointee to access the taxpay-
ers account and take actions on its behalf. We may share it with other government entities for tax administration if allowed by law. You are
not required to provide the information requested; however, we are unable to process the appointment unless the form is complete.
How do I complete this form?
Business Taxpayer
Step 1
Enter the business taxpayers name and contact information.
Note: This form does not cover personal tax issues or sole proprietorships. Complete Form REV184i, Individual Power of Attorney.
Step 2
Enter the Federal Employer ID number (FEIN), or Minnesota Tax ID number.
Step 3
For businesses ling combined business returns, enter the name and ID number for the entity responsible for ling returns.
Primary Appointee
Eligibility: The appointee must be eligible to represent the business with the department.
The taxpayer may not appoint:
A person barred or suspended from practice as an attorney or accountant
A person barred or suspended from practice before the IRS
An employee of the department
A former department employee within one year of leaving the department
For details, go to www.revenue.state.mn.us and enter Preparer Enforcement in the Search box.
Step 4
Enter the appointee’s name and contact information. An appointee is a person selected to represent the taxpayer before the department. The
taxpayer may have more than one appointee, but only the primary appointee can be selected to receive mailed correspondence from the
department.
For additional appointees, complete page 2 of Form REV184b. Include additional pages, if needed.
Note: The taxpayer is responsible for keeping the appointees informed of changes to its account.
Authority Granted
Step 5
Choose whether to grant the appointee full authority or to limit authority to specic issues.
Limited Authority allows the appointee to act on specic tax or debt issues.
By tax type or issue
By year or ling period is optional. If no year is provided, authority applies to all periods.
Full Authority allows your appointee to act on your behalf for your tax and debt issues.
Choose an expiration date for the POA if applicable. To have the POA end on a specic date, enter the month, day, and year (enter as MM/
DD/YY). If no date is provided, the POA and additional powers will remain in eect until removed.
Connued
Form REV184b Instrucons, cont.
Addional Powers
Step 6
Choose additional powers to give the appointee.
Communicate by email
Allows the appointee to communicate with the department by email.
Note: Transmit return information at your own risk. Email is not secure. The department is not liable for damages caused by interception of
emails.
Sign returns and other forms
This does not authorize the appointee to endorse or negotiate any checks or other payments issued by the department.
Add additional appointees
Allows the primary appointee to authorize additional appointees.
Note: The appointee may only grant authority over tax types or issues authorized in the Authority Granted section.
Execute agreements
Allows the appointee to enter into contracts and other binding agreements on behalf of the taxpayer.
Authorize disclosure to third parties
Allows the appointee to authorize the department to share return information with people outside the department. Appointees may discuss
the taxpayers account with people they employ or supervise, even if this box is not checked.
Receive all mail except refunds
Authorizes the department to mail letters, legal notices, and tax information directly to the primary appointee only. Any refunds or letters
relating to refunds will be sent directly to the business.
Note: The business may still receive copies of some mail from the department in certain circumstances.
This power is eective only for the tax types or issues granted to the primary appointee. If the business is only granting authority for spe-
cic years or periods, this option is not available. All mail will go directly to the business.
Mail will go to the most recently designated person, replacing designations from a prior POA.
Signature
Step 7
Owners, ocers, or authorized agents:
Sign, date, print your name and title, and enter your contact information. This POA is not valid until it is signed and dated by someone with
legal authority to sign it
We reserve the right to request additional information as needed to verify identity and authority to sign.
Step 8
Send the form to the department using only one of the following:
Mail: Minnesota Department of Revenue, Mail Station 4123, 600 N. Robert St., St. Paul, MN 55146
Fax: 651-556-5210
Email: MNDOR.POA@state.mn.us
How do I revoke an appointee?
To revoke an appointee, the taxpayer or the appointee must send the department a signed and dated statement terminating the appointee’s
authority or a completed Form REV184r, Revocation of Power of Attorney.
E-Services Account
No POA form is necessary to access a taxpayers e-Services account, but the appointee must request Third-Party access through e-Services.
Go to our website and enter Third Party Access in the Search box.
Quesons?
Website: www.revenue.state.mn.us
Email: MNDOR.POA@state.mn.us
Phone: 651-556-3003 or 1-800-657-3909