IA 2848 Iowa Power of Attorney Instructions
14-101c (06/27/17)
Purpose of form
Taxpayer information is confidential. The Iowa Department of
Revenue will discuss confidential tax information only with
the taxpayer, unless the taxpayer has a valid power of
attorney form on file with the Department.
A power of attorney is required by the Department when the
taxpayer wishes to authorize another person to perform one
or more of the following on behalf of the taxpayer:
a. To receive copies of notices or documents sent by the
Department, its representatives, or its attorneys.
b. To receive (but not to endorse and collect) checks in
payment of any refund of Iowa taxes, penalties, or
interest.
c. To request waivers (including offers of waivers) of
restrictions on assessment or collection of tax
deficiencies and waivers of notice of disallowance of a
claim for credit or refund.
d. To request extensions of time for assessment or
collection of taxes.
e. To fully represent the taxpayer(s) in any formal or
informal meeting with the Department, hearing,
determination, final or otherwise, or appeal.
f. To enter into any compromise with the Department.
g. To execute any release from liability required by the
Department before divulging otherwise confidential
information concerning taxpayer(s).
h. Other acts as expressly stipulated in writing by the
taxpayer.
3. Tax Matters
Tax type options
Enter tax type in section 3 and include beginning and ending
dates for each. Valid tax types are: Individual Income,
Partnership, Corporation, Sales, Use, Withholding,
Franchise, Inheritance, Fiduciary, or Other (specify).
Tax periods
Specific tax periods must be identified. Each tax period must
be separately stated.
Beginning tax period
An unlimited number of prior tax periods is allowed.
Ending tax period
An attorney-in-fact may be appointed to represent the
taxpayer for tax periods ending no later than three years
after the date the form is received by the Department. Once
appointed, the power of attorney is effective indefinitely for
the tax types and tax periods indicated on the form.
7. Retention / Revocation of prior Power(s) of Attorney
Canceling a power of attorney
A power of attorney may be revoked by a taxpayer at any
time by filing a statement of revocation with the Department.
The statement must indicate that the authority of the
previous power of attorney is revoked and must be signed
and dated by the taxpayer. Also, the name and address of
each representative whose authority is revoked must be
listed or a copy of the power of attorney must be included.
Revocation of the authority to represent the taxpayer before
the Department will be effective on the date received by the
Department.
Submitting a new power of attorney
A new power of attorney for a particular tax type(s) and tax
period(s) revokes a prior power of attorney for those tax
type(s) and tax period(s), unless the taxpayer indicates on
the new power of attorney form that a prior power of attorney
is to remain in effect. The effective date of a new power of
attorney is the date it is received by the Department.
For a previously-designated representative to remain as the
taxpayer’s representative when a new power of attorney
form is filed, a taxpayer must attach a copy of the prior
power of attorney form that designates the representative
that the taxpayer wishes to retain.
Withdrawing as a representative
A representative may withdraw from representing a taxpayer
by filing a statement with the Department. The statement
must be signed and dated by the representative and must
identify the name and address of the taxpayer(s) and the
matter(s) from which the representative is withdrawing.
8. Signature of Taxpayer(s)
Who must sign?
Individual taxpayer. A power of attorney form must be
signed by the individual.
Joint returns. If a tax matter concerns a joint individual
income tax return, both taxpayers must sign and date.
Corporation. An officer of the corporation having authority to
legally bind the corporation must sign the power of attorney
form. The corporation must certify that the officer has such
authority.
Association. An officer of the association having authority to
legally bind the association must sign the power of attorney
form. The association must certify that the officer has such
authority.
Partnership. A power of attorney must be signed by all
partners, or if executed in the name of the partnership, by
the partner or partners duly authorized to act for the
partnership, who must certify that the partner(s) has such
authority.
Federal Power of Attorney
The Federal Power of Attorney form or a Military Power of
Attorney is accepted by the Iowa Department of Revenue.
To be valid, the federal or military form must include a
statement that it is applicable for Iowa purposes at the time it
is executed. In the case of a previously executed Federal or
Military Power of Attorney subsequently revised to apply for
Iowa purposes, it must contain a written statement that
indicates it is being submitted for use with State of Iowa
forms and the statement needs to be initialed by the
taxpayer. Iowa allows married taxpayers to file one Iowa
Power of Attorney form on behalf of both spouses. The IRS
requires separate Power of Attorney forms for each spouse.
If the Federal Power of Attorney is being used for Iowa
purposes by married taxpayers, both federal forms must be
submitted to Iowa.